["Corporate Social Responsibility and Environmental Management, EarlyView. ", "\nABSTRACT\nThis study examines the relationship between firms' declarations about environmental issues and actual environmental performance improvement across a set of key environmental performance indicators. Multilevel regression analysis was conducted using a unique data set comprising 7449 firms from 22 industries headquartered in 86 countries for the period 2009 to 2023. Models were specified at three observation levels (time, individual firm, and industry/country group of firms) to clarify the relationships between corporate environmental statements and achievements. The analysis reveals that stronger corporate environmental commitment is associated with greater corporate improvement in terms of environmental performance indicators. This association is observed after controlling for year of observation, industry, country, and other time‐varying firm‐ and board‐specific attributes, including company size, financial performance, and board gender composition. Moreover, a high level of permanent environmental commitment is a consistent predictor of corporate environmental performance improvement. However, even transitory commitment appears to enhance corporate environmental performance improvement.\n"]