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This paper analyzes the determinants of environmental management transfer and environ-mental  performance by  Japanese  firms  in  Thailand.  For  sustainable  development,  all  actors need  to  contribute  to  the  reduction  of  environmental  loads.  This  requirement  is part  of  a corporate social responsibility. Data obtained from a questionnaire survey onJapanese subsi-diaries  in  Thailandareused  in  the  analysis. Government  regulation,  environmental  strategy, organization and environmental performance are the key factors in the analytical framework. This paper uses ordinary least square (OLS) method for estimation. The results of the analy-sis  indicate  that  the  environmental  management  system  and  green  procurement  by  parent firms  are  significantly  related  to  the  international  transfer  of  these  practices.  Top  leadership and the goal of environmental management in the subsidiary are also significantly related to the transfer.The emphasis of environmental strategy leads to improved environmental perfor-mance. Specifically,water and  air performance  are related to top initiative.  In contrast, CO2and  waste  performance  are  related  to  the  priority  of  environmental  management.This  paper presentsnew findings in environmental management.

Environmental Management Transfer and Environmental Performance by Japanese Firms in Thailand