A study on effects of IT resource to performance: Based on resource-based view

Under the Kyoto Protocol, Korean government embarked on an audacious and ambitious plan, called ‘Greenhouse gas Target Management System’ in April, 2011. This study highlights the dominant factors affecting firm’s carbon strategy. This study assert that firms with copious internal resources will set higher reduction target and thereby achieve higher performance. In order to verify this assumption, our research draws on the resource-based theory. A survey was carried out among 257 manufacturing firms. The result of research shows that internal resources, such as past experience in voluntary agreement and information technology are important predictors of the reduction target level. The result also showed that target level does have significant relationship with mitigation practices and reduction performance, but not with the financial performance. This study will contribute to a better understanding of the dynamics of corporate policy responses that have shaped regulations to reduce greenhouse gas emissions, and also to formulate new strategies for government to achieve successful climate change regime.