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| No. | Main category | Open category | Category connotation |
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| 1 | External factor | Environmental policy | Environmental policy is an important external factor that drives enterprises to carry out VEB |
| Position in industry | Companies are also more motivated to be proactive about environmental behavior if they are in a leading position in the industry |
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| 2 | Internal factor | Honor | The honor that an enterprise can obtain in the field of environmental protection also promotes its VEB |
| Development strategy | If environmental protection is regarded as an important aspect of corporate strategy, VEB is an important way to implement the strategy |
| Quality requirement | The quality requirements of enterprises will drive enterprises not only to meet the minimum environmental requirements, but also to constantly improve |
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| 3 | VEB | Regulation | By establishing internal environmental protection regulations, the VEB are regulated |
| Organizational structure | Ensure the effective implementation of VEB by establishing environmental protection departments (e.g., environmental protection committee) within the enterprise |
| Capital | Continuously increase the investment in environmental protection to ensure that VEB get sufficient financial support |
| Technology | A series of technical transformation projects such as reclaimed water reuse and half-cylinder dyeing are adopted to improve the environmental protection capability of enterprises |
| Supply chain | When selecting suppliers, enterprises will consider whether the supplier has environmental protection certification or the products have environmental protection |
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| 4 | VER | Environmental management certification | ISO14001 |
| Product certification | GRS 4.0 RVA, STANDARD100byOEKO-TEX, FSC-STD-40-004 V3-0, T/CCFA 02007-2008 |
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| 5 | Performance | | Whether VEB of enterprises meets the expectations or needs to be measured by environmental performance |
| Direct | Cleaner production | For manufacturing textile enterprises, cleaner production is the first step to connect VEB with green performance |
| Environment protection | Environmental protection is the direct target of enterprises’ VEB |
| Transformation and upgrading | As a traditional manufacturing industry, constantly adapting to the development of the times, the pursuit of transformation and upgrading is also one of the ultimate goals |
| Indirect | Sustainable development | Green development is sustainable, and VEB of enterprises can help them achieve sustainable development |
| Circular economy | With increasingly scarce resources, enterprises through VEB can achieve energy saving and consumption reduction of circular economy |
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