Mediating Role of Environmental Management Accounting and Control System between Top Management Commitment and Environmental Performance: A Legitimacy Theory

Amir, Muhammad; Rehman, Syed Abdur; Khan, Muhammad Irfan

doi:10.29145//jmr/71/070106

Cited by 20 publications

(17 citation statements)

References 38 publications

(56 reference statements)

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“…Hence, firms play their role in resolving social matters and getting financial success by creating a compelling value chain, publicprivate joint venture, and managing resources of the environment competently (Carroll, 2003;Kiran, 2015;Khattak & Saiti, 2021). Owing to worldwide environmental transformation and ecological corrosion, surroundings get affected (Amir, Rehman, & Khan, 2020). To get good performance, CER forces organizations to adopt those measures that can protect and improve surrounding and refer them to take responsibility for their environmental protection (Flammer, 2013;Holtbrügge, 2012;Kim & Park, 2021).…”

Section: Corporate Environmental Responsibility and Its Effect On Financialmentioning

confidence: 99%

Impact of Corporate Environmental Responsibility on Firm’s Financial Performance: Moderating Role of Organizational Slack and Industry Competition

Amir

Iqbal

Tahir

2022

SIJMB

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Due to speedy trade and industry expansion in the emerging economies it is creating stern environmental corrosion. Effluence makers’ enterprises are mostly responsible for environmental deterioration. Therefore, it is the responsibility of those firms to take steps to control this corrosion in the environment. This research explains the effect of corporate environmental responsibility (CER) on corporate financial performance (CFP) with the moderating effect of organizational slack and industry competition. Data was collected from annual reports of 50 KSE 100 index companies from 2012-2019, containing total 450 observations. Dynamic penal model was used to test the study hypothesis by using Eviews, different pre and post estimations are applied to confirm the data validity. Empirical results indicate that corporate environmental responsibility has significant positive effect on corporate financial performance, while the moderating effect of organizational slack is negative. Industry competition has significant positive moderating effect on the relationship, i.e., if there is high competition in industry then firms will invest more in environment to attract more consumers and to create good will in market. The study reveal that those firms will lead where competition is high and who will focus on their responsibility towards environment.

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Section: Corporate Environmental Responsibility and Its Effect On Financialmentioning

confidence: 99%

Impact of Corporate Environmental Responsibility on Firm’s Financial Performance: Moderating Role of Organizational Slack and Industry Competition

Amir

Iqbal

Tahir

2022

SIJMB

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“…It means that IPs can push the organization to adopt and implement effective environmental systems and practices including EMA. For instance, political influence, laws, organizational authority, and policies may pressurize the organization to implement those practices for their EP (Amir, Rehman, & Khan, 2020; Betts et al, 2018). Similarly, an organization may adopt and apply EMA system because the other players are following and adopting EMA.…”

Section: Literature Reviewmentioning

confidence: 99%

From institutional pressure to the sustainable development of firm: Role of environmental management accounting implementation and environmental proactivity

Chaudhry

Amir

2020

Bus Strat Env

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The current study purposes to assess the impact of institutional pressures (coercive, mimetic, and normative) on environmental performance of the firm along with the mediation of implementation of environmental management accounting and moderation of environmental proactivity between them. Quantitative data are collected through structured questionnaire from 500 middle-level and top-level managers and owners of manufacturing firms of Pakistan. Data are analyzed through SPSS and AMOS in which structural equation modeling in performed to assess hypotheses. Findings show that coercive, mimetic, and normative pressures are significant derivers of environmental performance. It is further found that coercive, mimetic, and normative pressures significantly enhance the implementation of environmental management accounting, which in turn enhances the environmental performance of the firm. Furthermore, environmental proactivity is found to be a significant moderator between mimetic pressure and environmental performance while no moderation by environmental proactivity is confirmed in relationships of coercive pressure and normative pressure with environmental performance. The current findings are anticipated to assist practitioners in strategy development and execution to improve environmental performance of the firm and policymaking to control environmental impacts of businesses and improve environmental conditions in the country. The current study is the first one to empirically examine the moderating role of environmental proactivity and mediating role of execution of environmental management accounting between institutional pressures and environmental performance in context of Pakistan; so, it will open new areas of discussion and analysis for researchers in the domain of institutional theory.

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“…Phan et al (2017) also revealed that EMAS implementation has a significant impact on a company's environmental performance. A study was done by Amir, Rehman, and Khan (2020) also found that EMAS adoption significantly mediates the relationship between top management commitment and environmental performance in Pakistan. Runlei, Jaidi, and Fatah (2020) also found that top management's commitment positively affects EMAS adoption and improvement in corporate sustainability performance among Malaysian manufacturing companies.…”

Section: Emas Adoption and Value Creationmentioning

confidence: 92%

Environmental Management Accounting System and Value Creation: An institutional perspective

Yusof¹,

Mat

Marimuthu

2021

E-BPJ

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The emergence of environmental issues has increased environmental protection awareness among society and pushed organizations to become environmentally responsible. Many companies currently consolidate environmental matters into their corporate strategic plan by adopting a comprehensive Environmental Management Accounting System (EMAS) to create more value. However, a lack of understanding on the institutional pressures persuading EMAS adoption within the organizations has reduced the urgency for the company to adopt the EMAS. This paper aims to explain the management's behavioral issues towards accepting EMAS adoption and how this behavior would lead to value creation. Keywords: Environmental Management Accounting System (EMAS), behavioral barriers, value creation, institutional theory eISSN: 2398-4287© 2021. The Authors. Published for AMER ABRA cE-Bs by e-International Publishing House, Ltd., UK. This is an open access article under the CC BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/). Peer–review under responsibility of AMER (Association of Malaysian Environment-Behaviour Researchers), ABRA (Association of Behavioural Researchers on Asians/Africans/Arabians) and cE-Bs (Centre for Environment-Behaviour Studies), Faculty of Architecture, Planning & Surveying, Universiti Teknologi MARA, Malaysia. DOI: https://doi.org/10.21834/ebpj.v6i17.2866

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Mediating Role of Environmental Management Accounting and Control System between Top Management Commitment and Environmental Performance: A Legitimacy Theory

Cited by 20 publications

References 38 publications

Impact of Corporate Environmental Responsibility on Firm’s Financial Performance: Moderating Role of Organizational Slack and Industry Competition

Impact of Corporate Environmental Responsibility on Firm’s Financial Performance: Moderating Role of Organizational Slack and Industry Competition

From institutional pressure to the sustainable development of firm: Role of environmental management accounting implementation and environmental proactivity

Environmental Management Accounting System and Value Creation: An institutional perspective

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