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This study analyzes the relationship between the internal factors of Corporate Social Responsibility (CSR) of an Environmental Management System (EMS) and the reduction in greenhouse gas (GHG) emissions and economic performance (EP). We examine how internal CSR factors such as accountability, incentives, and training moderate the relationship between EMS and reduction in GHG and EP for 63 large Brazilian companies. For data analysis, we used structural equations and Partial Least Squares software. The results show a significant relationship between EMS implementation and reduction in GHG emissions and EP. The study also shows that risk management and the pursuit of opportunities related to climate change, the establishment of incentives at different levels based on reduction targets; and that employee awareness and training have a significant impact on the management of GHG emissions and the greenhouse effect. Thus, the study clearly shows the influence of internal factors in the management of environmental performance through EMS implementation. (C) 2018 Elsevier Ltd. All rights reserved.