*2.4. Environment Development*

Environmental dimensions represent the adoption of natural resources and reflect the potential influences on their viability. They could incorporate air and water quality, energy consumption, natural resources, solid and toxic waste and land use/land cover. Ideally, organizations should track long-term trends for each of the environmental dimensions to help identify the impacts that a project, policy or product will have in an area, market or community. In this context, we focus on the complete concept of the adoption of environmental practices.

## Adoption of Environmental Practices

The reinforcement of environmental regulations worldwide in recent years and the COVID-19 crisis have motivated countries and firms to seek the adoption of environmental managemen<sup>t</sup> practices [35,36]. Investment in human resources, organizational learning and technology are essential for economic and social development [37]. In addition, a business and social culture that leads to PRAC is relevant, which can be promoted and driven by suppliers, employees, clients and other public and private stakeholders [38].

PRAC can be an important advancement for organizations as they can introduce more efficient consumption and recycling methods and even help to reduce total costs [39]. Aragon-Correa et al. [40] showed that an active environmental strategy requires changes in operational routines and methods. Chan and Hawkins [41] indicated that the adoption of environmental practices helps to improve safety standards and working conditions. In addition, firms that enforce PRAC will have greater economic and fiscal advantages because they can benefit from public aid [42].

#### *2.5. Firm Size and Managers' Characteristics*
