“…One of the survey questions asked whether the innovation carried out by the company sought to reduce the use of materials per unit produced, energy per unit produced, or the environmental impact. Consistent with previous literature, each of these three variables takes a value of 1 if the firm has given these objectives high or medium importance, and a value of 0 if low or null [ 18 , 23 , 24 ]. For the analyses, a total of eight exclusive ECSR practices are included in the model: Materials it (1,0,0), Energy it (0,1,0), Impact it (0,0,1), Materials&Energy it (1,1,0), Materials&Impact it (1,0,1), Energy&Impact it (0,1,1), Materials&Energy&Impact it (1,1,1), and NoMaterials&NoEnergy&NoImpact it (0,0,0).…”