The goal of this paper is to identify key financial and accounting variables that can accurately classify Green IT leaders against Green IT followers. The detailed objectives are: (i) to build and compare single and meta classifiers to identify the relationship between environmental performance and financial performance; (ii) to select and interpret a final prediction model with a smaller set of financial performance indicators; and (iii) to validate propositions based on theories and literature review. Our experimental results demonstrate that several key variables representing the size, financial resources, operational efficiency, and risk-taking tendency of an organization can successfully identify Green IT leaders with approximately 90% of accuracy.
Kim, Yong Seog and Ko, Myung, "Identifying Green IT Leaders with Financial and Environmental Performance Indicators" (2010). AMCIS 2010 Proceedings. Paper 54.