Institutional pressures, environmental management practices, firm characteristics and environmental performance
ISSN: 1030-9616
Article publication date: 1 July 2021
Issue publication date: 22 November 2021
Abstract
Purpose
The purpose of this paper is twofold: to establish the contribution of institutional pressures, environmental management practices and firm characteristics to environmental performance; and to establish whether environmental management practices mediate the relationship between institutional pressures and environmental performance.
Design/methodology/approach
Using a cross-sectional design, data were collected through a questionnaire survey of 303 manufacturing firms in Uganda. Data were analyzed using Statistical Package for Social Sciences and MedGraph program (Excel version).
Findings
Both environmental management practices and institutional pressures are significant predictors of environmental performance. Results further suggest that environmental management practices partially mediate the relationship between institutional pressures and environmental performance. Variables that represent firm characteristics are not significantly associated with environmental performance.
Originality/value
This study provides an initial empirical evidence on the mediating role of environmental management practices in the relationship between institutional pressures and environmental performance. It also enhances our understanding of the contribution of individual dimensions of environmental management practices and institutional pressures to environmental performance using evidence from an emerging economy setting.
Keywords
Acknowledgements
Authors acknowledge with gratitude the financial support received from Makerere University Business School through the Faculty of Commerce Research Fund. The authors are thankful to the Principal, Prof. Wasswa Balunywa and the Dean of Faculty of Commerce, Dr. Isaac Nkote Nabeeta. The earlier version of this paper was presented at the 9th African Accounting and Finance Association (AAFA) conference held at Ramada Hotel, Dar es Salaam, Tanzania in September 2019. It was the best paper in the Sustainability track and won a bursary award from the Erivan K. Haub in Business & Sustainability at Schulich School of Business, York University. The authors thank Prof. Charles Cho, Prof. Venancio Tauringana, Prof. Stephen Nkundabanyanga, Prof. Twaha Kaawaase Kigongo, Prof. Shahzad Uddin, Prof. Musa Mangena, Dr. Irene Nalukenge and other participants at the conference for the constructive comments. Special thanks go to the Editor Prof. Ellie Chappelle and the two anonymous reviewers for the constructive and timely feedback.
Citation
Bananuka, J., Bakalikwira, L., Nuwagaba, P. and Tumwebaze, Z. (2021), "Institutional pressures, environmental management practices, firm characteristics and environmental performance", Accounting Research Journal, Vol. 34 No. 6, pp. 637-665. https://doi.org/10.1108/ARJ-06-2020-0143
Publisher
:Emerald Publishing Limited
Copyright © 2021, Emerald Publishing Limited