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An increased demand has been placed on the manufacturing industries to be more responsible to their environment with respect to their product and processes. This demand is due to various antecedent factors driving sustainable environmental practices in manufacturing firms. However, environmental value is not only the concern of firms. The impacts of this environmental initiative on the performance of these firms are as well important. The aim of this study is twofold: (i) to propose adoi:10.18488/journal.11/2014.3.3/220.127.116.11 fatcat:rvnnje5g5ba4hgrv7tqdal67te