“…Other moderating or mediating factors refer to the firms’ internal characteristics, capacities or key resources, for example, size (Wagner & Schaltegger 2003), innovation intensity (Christmann, 2000), degree of technological knowledge (Cañón-de-Francia, Garcés-Ayerbe, & Ramírez-Alesón, 2007), environmental human resource management (Carmona-Moreno, Céspedes-Lorente, & Martinez-del-Rio, 2012), stakeholder management (Plaza-Úbeda, Burgos-Jiménez, Vazquez, & Liston-Heyes, 2009) and the efforts invested in organisational change (Hottenrott, Rexhauser, & Veugelers, 2012; Huang & Jim Wu, 2010).…”