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Article
Publication date: 20 July 2022

Chiranjit Das

This study aims to analyze the relationships between knowledge management and co-evolvement to green product and process design and green manufacturing and logistics…

Abstract

Purpose

This study aims to analyze the relationships between knowledge management and co-evolvement to green product and process design and green manufacturing and logistics. Besides, this study also analyses the direct and indirect effects of corporate environmental strategy, knowledge management and co-evolvement.

Design/methodology/approach

The data used in this study were collected by a survey of Indian manufacturing firms and analyzed by a variance-based structural equation modeling technique to test the hypotheses.

Findings

The results suggested that knowledge management and co-evolvement have significant positive relationships to green product and process design and green manufacturing and logistics. Likewise, corporate environmental strategy has positive effects on knowledge management and co-evolvement.

Practical implications

Manufacturing firms should invest and deploy corporate environmental strategies to develop knowledge management and co-evolvement capability that foster green product and process design and manufacturing and logistics.

Originality/value

This study investigates the role of knowledge management and co-evolvement to improve green product and process design and green manufacturing and logistics. The uniqueness of this study is that it investigates novel direct and indirect relationships between corporate environmental strategy and knowledge management and co-evolvement.

Details

European Business Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0955-534X

Keywords

Book part
Publication date: 28 October 2021

Nuraddeen Abubakar Nuhu, Kevin Baird and Sophia Su

This study examines the impact of environmental activity management (EAM) on triple bottom line (TBL) performance and the role that sustainability strategies play in…

Abstract

This study examines the impact of environmental activity management (EAM) on triple bottom line (TBL) performance and the role that sustainability strategies play in mediating these relationships. Data were collected using a survey of Australian managers and analysed using structural equation modelling (SEM). The findings indicate that each of the three levels of EAM – Environmental Activity Analysis, Environmental Activity Cost Analysis, and Environmental Activity Based Costing – influence-specific aspects of performance, either directly and/or indirectly through environmental and social sustainability strategies. The findings suggest that managers could enhance their use of EAM practices through the use of sustainability strategies in order to enhance performance. This study provides empirical insight into the impact that EAM practices and environmental and social sustainability strategies have on all three aspects of TBL performance.

Article
Publication date: 21 February 2022

Nuwan Gunarathne, Ki-Hoon Lee and Pubudu K. Hitigala Kaluarachchilage

The research debate on the direct relationship between environmental strategy and environmental management accounting (EMA) is quite popular; however, integration…

Abstract

Purpose

The research debate on the direct relationship between environmental strategy and environmental management accounting (EMA) is quite popular; however, integration challenges between these two factors still persist at the firm level. This paper seeks to adopt the contingency theory perspective to examine how EMA implementation varies across organizations with different intensity levels of environmental management strategy implementation (i.e. environmental management maturity, EMM).

Design/methodology/approach

The paper uses a web-based survey, designed and administered to public listed companies and members of three industry chambers in Sri Lanka.

Findings

This study finds that EMA implementation is significantly different among organizations at varying EMM stages. Further, it is observed that organizations at higher stages of EMM use significantly greater domain-based EMA tools and EMA for functional purposes. Therefore, the results show that when organizations progress from reactive to proactive environmental strategies, the EMA evolves to encapsulate and diversify to deal with more-sophisticated environmental management activities.

Originality/value

This is the first study to provide cross-sectional evidence on the relationship between the application of EMA tools and functional uses and the intensity of the environmental strategy pursuance (or EMM). It also proposes a multi-item comprehensive measurement tool for EMA implementation.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 1 March 2006

H. Fergusson and D.A. Langford

The purpose of this research is to study the strategies used by construction organizations in dealing with environmental issues. It identifies the factors which govern a…

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Abstract

Purpose

The purpose of this research is to study the strategies used by construction organizations in dealing with environmental issues. It identifies the factors which govern a firm's performance in respect of environmental management and explores the management strategies which are used to generate good environmental performance. The paper also seeks to consider the techniques adopted in pursuit of these strategies and to compare their effectiveness.

Design/methodology/approach

The research reviews the strategic management and environmental management and then proceeds to a case study investigation of six construction organizations. The case studies seek to uncover the variables that influence strategies for managing environmental issues. A cross‐case analysis provides an indication of the characteristics of those companies that demonstrate a higher environmental concern.

Findings

As environmental strategies are developed, the competencies in managing environmental issues will grow and lead to improved business performance. The growth in an organization's environmental competence provides the opportunity for increased competitive advantage.

Originality/value

A model is developed which illustrates the relationship between environmental management, business strategy and competitive advantage.

Details

Engineering, Construction and Architectural Management, vol. 13 no. 2
Type: Research Article
ISSN: 0969-9988

Keywords

Article
Publication date: 6 May 2014

Hamid Moini, Olav J. Sorensen and Eva Szuchy-Kristiansen

The purpose of this study was to examine the issue of corporate environmentalism from a managerial perspective, specifically in connection to top management commitment and…

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Abstract

Purpose

The purpose of this study was to examine the issue of corporate environmentalism from a managerial perspective, specifically in connection to top management commitment and the need for competitive advantage, which can be integrated into the decision making of environmental strategies.

Design/methodology/approach

This study uses data from a recent online survey of 77 Danish firms. Surveyed firms in the study were divided into two categories based on their adoption of a green strategy. Univariate analysis of variance and step-wise discriminant analysis were used to identify variables that discriminate between these firms.

Findings

The results revealed that systematic planning to develop a green strategy coupled with each firm's view of the importance of formulating and implementing a green strategy are the key factors discriminating between the two groups of firms.

Research limitations/implications

Since this study did not consider external factors such as, governmental regulation, NGO pressure, etc. the authors do not rule out the importance of these factors. But it makes sense to conclude both internal and external factors (no necessarily equally) contributing to a successful adoption of green strategy.

Practical implications

It appears that adoption of a green strategy is a result of, mostly, internal factors. These factors are certainly within the control of management. Adopting any new strategy requires a wide range of knowledge and skills. Unfortunately, many managers and employees are deficient on their views about the importance of formulating and pursuing a green strategy. They need to be informed that half-hearted efforts in adopting a green strategy make the process both slow and difficult.

Social implications

Management commitment to systematic planning to develop and implement a green strategy is essential. Committed managers systematically explore the possibilities of gaining competitive advantages through a proactive strategy by transforming the nature of their products and organization. However, the management mindset does not change solely due to inner managerial drives, but in a more complex interplay with outside stakeholders, including customers, consumers, and non-governmental bodies. Therefore, the riskiest venture occurs when the firm and its management are not totally committed.

Originality/value

Developing a foundation for adopting a green strategy and verifying the results should contribute to a more comprehensive managerial understanding of how green strategies should be adopted by firms.

Details

Sustainability Accounting, Management and Policy Journal, vol. 5 no. 2
Type: Research Article
ISSN: 2040-8021

Keywords

Article
Publication date: 28 January 2014

Stefano Garzella and Raffaele Fiorentino

– The purpose of this paper is to develop an integrated framework that aims to support the commitment of managers to green management and environmental strategies.

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Abstract

Purpose

The purpose of this paper is to develop an integrated framework that aims to support the commitment of managers to green management and environmental strategies.

Design/methodology/approach

Relevant literature is reviewed and critically assessed. A framework is provided with the objective of supporting the process of green management adoption and the success of environmental strategies.

Findings

Green management issues have the potential to inform a wide range of business processes. The proposed framework clarifies that a multi-criteria approach (including the activity sector, drivers of green management adoption, strategic horizon and level of strategy) is needed to analyze the many critical actions that firms can develop to embrace green management. This model allows firms to be well equipped to address environmental challenges in a strategic manner.

Practical implications

This paper offers implications of interest to managers, pointing out that many actions may result in the adoption of socially responsible environmental policies. Specifically, the paper suggests strategies and practices that contribute to green management while simultaneously driving environmental, financial and competitive results.

Originality/value

This article responds to the needs of managers who are engaged in environmental social responsibility for a framework to assist in identifying and exploiting the most effective ways of coping with the adoption of green management.

Details

Business Process Management Journal, vol. 20 no. 1
Type: Research Article
ISSN: 1463-7154

Keywords

Article
Publication date: 19 November 2021

Farida Saleem, Yingying Zhang-Zhang, C. Gopinath and Muhammad Imran Malik

The paper aims to explore how market pressures, upper echelons theory and slack resources interact to affect pro-environmental strategies in an emerging market…

Abstract

Purpose

The paper aims to explore how market pressures, upper echelons theory and slack resources interact to affect pro-environmental strategies in an emerging market. Specifically, the authors assess external market factors (consumer concerns, regulatory forces and competitors' concerns) in terms of how they are negotiated through internal resources and company capabilities (top management commitment and discretionary slack) to produce or not produce pro-environmental strategies (environmental corporate strategy and environmental marketing strategy).

Design/methodology/approach

A total of 1,000 questionnaires were distributed in the Pakistani manufacturing sector – where energy use and natural resources consumption is intensive. The final 181 useable responses were analyzed using covariance-based structural equation modeling and the PROCESS macro.

Findings

The results reveal that regulatory forces and competitors' concerns have both direct and conditional indirect effects on environmental corporate strategy but only conditional indirect effects on environmental marketing strategies through the mediation of top management commitment and at different levels of discretionary slack. However, consumer concerns remain inconsequential antecedents with insignificant direct effects and conditional indirect effects on environmental corporate and marketing strategies through the mediation of top management commitment at different levels of discretionary slack.

Originality/value

The authors propose an integrative model as a functioning mechanism for the environmental strategic decisions of companies in emerging markets. This model relies on both slack resource and upper echelons theories. These findings contribute to a better understanding of the impacts of internal and external determinants and functions on environmental strategies at corporate and functional levels in emerging markets. The various paths to diverse levels of environmental strategy and the insignificant role of consumer concerns suggest a need for further investigation of corporate environmentalism in emerging markets that consider their distinctive legal, societal, market and institutional contexts.

Details

International Journal of Emerging Markets, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1746-8809

Keywords

Book part
Publication date: 10 December 2013

Nathalie Crutzen and Christian Herzig

This chapter reviews empirical studies into the relationship between management control, strategy and sustainability.

Abstract

Purpose

This chapter reviews empirical studies into the relationship between management control, strategy and sustainability.

Approach

The review explores the theoretical frameworks and models used in previous empirical research as well as the research questions and methods applied to empirically explore this emerging research area.

Findings

Even if a growing body of empirical research has emerged over the last decade, our knowledge of how companies design or use management control to support sustainability strategy appears to be limited, providing considerable scope for further research.

Originality of the chapter

This review structures the state of our empirical knowledge in the area of management control, strategy and sustainability and makes suggestions for future research paths.

Details

Accounting and Control for Sustainability
Type: Book
ISBN: 978-1-78052-766-6

Keywords

Article
Publication date: 6 November 2017

Grace T. Solovida and Hengky Latan

This paper aims to test a conceptual framework that describes the relationship between environmental strategy, environmental management accounting and environmental

3636

Abstract

Purpose

This paper aims to test a conceptual framework that describes the relationship between environmental strategy, environmental management accounting and environmental performance. In this paper, the authors argue that environmental strategy can directly influence environmental performance through environmental management accounting.

Design/methodology/approach

This paper examines the survey responses of general managers, operations managers, financial managers and environmental managers in an ISO 14001 certified company listed on the Indonesia Stock Exchange. The hypotheses were tested using a consistent partial least squares approach and bias-corrected and accelerated bootstrap confidence intervals to test the significance between variables.

Findings

In general, the proposed framework obtains adequate goodness-of-fit statistics. Furthermore, the results support the argument that there is a positive and significant effect of environmental strategies on the environmental performance of companies and that the role of environmental management accounting can mediate their relationship.

Research limitations/implications

The limitations of this study relate to the small sample size, as environmental results are still regarded as confidential by many companies. A causal relationship cannot be confirmed for the results. The instrument used is fully adopted from previous research, without unidimensional re-testing. This study contributes to the natural resource-based view literature by responding to recent calls to test the combined effect of resources on environmental performance.

Practical implications

This result could serve as a specific reference for policymaking at firms to continuously improve their environmental performance. This study also has important implications for management practices by illustrating the potential of environmental strategies and environmental management accounting to improve environmental performance.

Social implications

This result indicates that the improving green accounting in Indonesia would appear to require more mandated pressure from, particularly, governmental powers.

Originality/value

This study contributes to the corporate environmental accounting literature by providing empirical evidence linking environmental strategy with environmental performance through the implementation of environmental management accounting.

Details

Sustainability Accounting, Management and Policy Journal, vol. 8 no. 5
Type: Research Article
ISSN: 2040-8021

Keywords

Article
Publication date: 13 March 2007

Su Yol Lee and Seung‐Kyu Rhee

This paper aims to provide a research framework to explore the change in corporate environmental strategy based on the resource‐based view of the firm and…

4223

Abstract

Purpose

This paper aims to provide a research framework to explore the change in corporate environmental strategy based on the resource‐based view of the firm and institutionalization theory and to present empirical evidence that illustrates how environmental strategy has changed.

Design/methodology/approach

The framework and propositions are examined by using a longitudinal empirical analysis using mail surveys conducted in South Korea in 2001 and 2004.

Findings

This paper shows that there is a trend in the change of environmental strategies, with companies shifting their environmental stance along the nonlinear and evolutive paths. In addition, top management attitude towards the environment and a firm's slack resources are found to be significantly related to environmental strategic change.

Research limitations/implications

The research well reflects the changing social concern for environmental issues in Korea. This model can be applied to explain the change of corporate environmental strategy in other Asian countries, such as China and India. This paper has limitations, including a survey based on recall of the respondents and a relatively low response rate, which should be taken into consideration for further studies.

Practical implications

This paper enables corporate managers and practitioners to better understand the trend in environmental strategic change and suggests that managers should first consider top management's commitment and slack resources when the change of environmental strategy is planned.

Originality/value

This paper contributes to the knowledge in the research area where research efforts, both theoretical and empirical, dealing with environmental strategic change are beginning to emerge, and also provides the empirical evidences from a longitudinal analysis.

Details

Management Decision, vol. 45 no. 2
Type: Research Article
ISSN: 0025-1747

Keywords

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