In this paper, we have examined different dimensions of environmental performance of Croatian companies. The paper presents the results of environmental performance analysis regarding industry-type and company size. Environmental performance is presented by the following parameters: (1) implementation of ISO 14000, (2) use of “ Environmentally friendly” label, (3) device/equipment features and product/services features regarding prescribed technical environmental protection standards, (4) pollution level versus legal permissible limits, (5) environmental impact of products/services and production/business processes of companies versus their competitors, (6) company’ s environmental protection costs. The first hypothesis of this paper about difference between environmental performance of manufacturing and non-manufacturing companies in Croatia, has been only partially accepted. Statistically significant differences can be found among manufacturing and non-manufacturing companies in: (1) implementation of ISO 14000, (2) product/services features regarding prescribed technical environmental protection standards and (3) pollution level versus legal permissible limits. Various examinations were performed to examine the second hypothesis about difference in environmental performance among companies of different size. We have established that there are some differences among small, medium and large companies therefore this hypothesis has been partially accepted as well. In this case statistically significant differences can be established for: (1) use of “ Environmentally friendly” label, (2) device/equipment features and product/services features regarding prescribed technical environmental protection standards, (3) pollution level versus legal permissible limits, (4) environmental impact of products/services and production/business processes of companies versus their competitors.

Ekonomija