This study aims to understand the relationships among environmental performance, green environmental management strategy and firm performance in Taiwan. The results show the relationship between water usage reduction, electricity usage reduction, carbon emissions reduction and firm performance is significantly negative, in contrast, the relationship between water intensity reduction, electricity intensity reduction, carbon intensity reduction and firm performance is significantly positive. Futher, the firms which adopt green environmental management strategy enhance the positive relationship between water intensity reduction, carbon intensity reduction and firm performance, and weaken the negative relationship between water usage reduction, electricity usage reduction and firm performance.