The role of environmental management accounting and environmental knowledge management practices influence on environmental performance: mediated-moderated model

Abstract

Purpose This study aims to observe the influence of environmental management accounting (EMA) and environmental knowledge management (KM) practices on environmental performance with mediating role of top management support (TMS). Moreover, green work climate perception (GWCP) is used as a moderator between TMS and environmental performance. Design/methodology/approach Partial least square-structural equation modeling is used to test research hypotheses. Data was collected to distribute questionnaires in light of the purposive sampling technique; a total of 329 questionnaires were used for final analysis. This study is correlational and cross-sectional. Multiple regression analysis was used to see the influence of EMA, environmental KM practices, TMS and GWCP on environmental performance. Findings The results reveal that EMA, environmental KM practices and TMS are positively related to environmental performance. Moreover, TMS significantly mediates between EMA, environmental KM practices and environmental performance. GWCP is positively associated with environmental performance. Finally, GWCP significantly strengthens the positive relationship between TMS and environmental performance. Practical implications This study highlighted a significant issue that of how top management uses EMA, environmental KM practices, TMS and GWCP in examining environmental performance. Moreover, this study covers the gap and supports top management to concentrate on exogenous variables to examine environmental performance. Originality/value This study adds value to literature to focus on factors that influence environmental performance. This initial research observes the influence of EMA and environmental KM practices on environmental performance with TMS as a mediator in light of the knowledge-based view. Besides, GWCP is used as a moderator between TMS and environmental performance. Finally, our research can provide benefits to researchers, students and managers.

Environmental MCS package, perceived environmental uncertainty and green performance: in green dynamic capabilities and investment in environmental management perspectives

“…Furthermore, perceived environmental uncertainty has negative influences on a firm's performance (Inman and Green, 2021). Environmental uncertainty is an issue for every firm today, and it is linked to a lack of green information and the speed with which environmental information is disseminated as a factor that inhibits action (Cadman et al, 2016). Uncertain environmental factors might impact a company's performance (Mukherji and Mukherji, 2017).…”

Gender sensitive responses to climate change in Nigeria: the role of multinationals’ corporate social responsibility in oil host communities

“…According to Akram et al (2022), one of the fastest growing problems facing international society today is that of environmental degradation. Bresciani et al (2022) have argued that this phenomenon not only threatens to erode the possibility of future development in dynamic industries but also seriously threatens to undermine the economic development of society as a whole. Rehman et al (2021) also concur that this phenomenon has intensified public concern over environmental issues, especially in developing countries of the world.…”

“…The outcome of the use of logit model show a substantial relationship existing between CSR and women, climate change and gender equality in oil producing communities in Nigeria. The positioning of this research departs from contemporary environmental sustainability literature, which has focused on, inter alia: CSR and environmental performance: the mediating role of environmental strategy and green innovation (Kraus et al, 2020); environmental sustainability orientation and CSR influence on environmental performance of small and medium enterprises: the mediating effect of green capability (Rehman et al, 2022); factors affecting environmental performance during the COVID-19 period in the leather industry: a moderated-mediation approach (Akram et al, 2022); JGR 14,1 the role of environmental management accounting and environmental knowledge management practices influence on environmental performance: mediated-moderated model (Bresciani et al, 2022); the role of environmental management control systems for ecological sustainability and sustainable performance (Rehman et al, 2020); analyzing the relationship between green innovation and environmental performance in large manufacturing firms (Rehman et al, 2021); and the problem of CSR: an exploration of relationship between CSR initiatives and excess work ethic (Ali, 2022).…”

Green Intellectual Capital and Environmental Management Accounting: A Literatur Review

“…Singkatnya, perusahaan yang menginvestasikan banyak sumber daya dan upaya dalam modal intelektual hijau (Saifulina & Carballo-Penela, 2017) tidak hanya dapat memenuhi tren peraturan lingkungan internasional yang ketat dan kesadaran lingkungan yang populer dari konsumen, tetapi juga pada akhirnya memperoleh keunggulan kompetitif perusahaan (Chen, 2008). Tinjauan ini mengusulkan modal intelektual hijau (GIC) dan Akuntansi Manajemen Lingkungan (EMA) sebagai kerangka kerja untuk mempelajari dan mempromosikan keberlanjutan dalam organisasi (Bresciani et al, 2022). Dalam artikel ini penulis mencoba untuk menggabungkan beberapa variabel dari berbagai peneliti yang terkait dengan Environmental Management Accounting dan Green Intellectual Capital (Wong Wui Kiet, 2019).…”

“…Penelitian yang dilakukan oleh (Bresciani et al, 2022) dari total 329 kuesioner yang disebar ke perusahaan textile, chemicals and automobile industries di Pakistan dengan topik penellitian mengamati pengaruh praktik akuntansi manajemen lingkungan (EMA) dan manajemen pengetahuan lingkungan (KM) terhadap kinerja lingkungan dengan peran mediasi dukungan manajemen puncak (TMS). Selain itu, persepsi iklim kerja hijau (GWCP) digunakan sebagai moderator antara TMS dan kinerja lingkungan dengan Hasilnya mengungkapkan bahwa EMA, praktik KM lingkungan dan TMS berhubungan positif dengan kinerja lingkungan.…”