Do cultural controls, eco-learning and environmental strategy lead to high environmental innovation?

Abstract

Purpose

This study aims to analyze the effect of cultural controls and environmental strategy (ES) on environmental innovation (EI). Second, this study examines the role of eco-learning (ECOL) in ES.

Design/methodology/approach

This research sample was composed of 150 publicly traded Brazilian companies that participated in a survey. The hypotheses were analyzed through structural equation modeling and fuzzy set qualitative comparative analysis.

Findings

The results showed that cultural controls have a negative effect on ES and a positive effect on EI. This study highlights the importance of ES and ECOL in mitigating the negative impact of cultural controls. The results suggest that organizations adopt a high degree of ECOL and ES to achieve high EI.

Originality/value

This study expands the understanding of the ambivalence of cultural controls and contributes to the literature by suggesting combining them with ES and ECOL to generate environmental benefits.

Citation

Rosa, F., Lunkes, R.J., Bortoluzzi, D.A. and Monteiro, J.J. (2023), "Do cultural controls, eco-learning and environmental strategy lead to high environmental innovation?", Journal of Accounting & Organizational Change, Vol. 19 No. 5, pp. 625-641. https://doi.org/10.1108/JAOC-01-2022-0010