Purpose. The aim of this paper is to identify factors moderating the process of managing environmental objectives and to develop potential behavioural scenarios related to this process. Design/methodology/approach. The main research method used by the authors was a systematic literature review. The applied procedure was consistent with the general methodology of conducting research and the methodology of research in management sciences. The conducted literature review was supplemented with an analysis of grey literature. Findings. A number of factors influence the process of managing environmental objectives. Legal factors can stimulate the introduction of pro-environmental measures. The lack of universal legal regulations encourages unethical actions. The ethical values deserve special attention. If their level is high, then even the factors embedded in the environment that foster unethical behaviours are of little importance. In this sense, the performed literature review confirms the theory proposed by Locke. Managerial factors, including remuneration for the achievement of environmental objectives, may be the reason for weakening the process of minimising the negative impact on the environment. Originality/value. On the basis of the conducted research and various theories of objectives, the authors formulated practical managerial recommendations aimed at reducing the number of errors in the process of setting environmental objectives.