Supplier–buyer (in)congruence in environmental management accounting for sustainable development in the context of Japan
Yanqin Zeng,
Sotaro Katsumata,
Xi Li
et al.
Abstract:This study provides a comprehensive perspective on the integration of Environmental Management Accounting (EMA) in translating environmental management strategies into corporate outcomes, both at the firm and supply chain levels. Grounded in legitimacy theory and agency theory, we introduce a conceptual framework to comprehensively investigate the impact of EMA implementation on corporate environmental performance (CEP) and corporate financial performance (CFP). Additionally, by considering the dynamics of sup… Show more
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