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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…

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

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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…

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

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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.

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

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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

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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

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

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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…

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

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Article
Publication date: 13 April 2015

J. Alberto Aragon-Correa, Inmaculada Martin-Tapia and Jose de la Torre-Ruiz

This paper aims to review the main literature on the relationship between the natural environment and management in hospitality and tourism firms and uses strategic lenses…

Abstract

Purpose

This paper aims to review the main literature on the relationship between the natural environment and management in hospitality and tourism firms and uses strategic lenses to propose a general framework of previous works and a map for future research.

Design/methodology/approach

A detailed collection of the most relevant literature on organizations and the natural environment in general is used, along with a specific compilation of the analysis in hospitality and tourism firms. The analytical comparison between the general studies and tourism literature provides opportunities for the discussion of research gaps.

Findings

The growing volume of research on environmental management in the hospitality and tourism firms suggests increasing interest in the topic in the past decade. However, our analysis uses a strategic framework to identify multiple relevant topics that are due for exploration. The generation of more robust theoretical and empirical contributions should also be prioritized in the future.

Research limitations/implications

The findings provide insight into the growing importance of environmental issues in multiple areas of hospitality and tourism firms, including corporate strategy (new green business and implications of the environmental issues on the attractiveness of traditional tourism activities), competitive business strategy (differentiation and reduction of costs through environmental management), functional strategy (eco-labels, certifications and environmental management systems), green marketing, responsible supply chain and training.

Originality/value

While previous literature has emphasized the macro analysis of environmental challenges in the industry, this paper is one of the first to provide an analytical review of the literature on the natural environment and management of hospitality and tourism firms and will be particularly useful to better understand the organizational challenges.

Details

International Journal of Contemporary Hospitality Management, vol. 27 no. 3
Type: Research Article
ISSN: 0959-6119

Keywords

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Article
Publication date: 20 September 2011

Monir Zaman Mir and Abu Shiraz Rahaman

This paper aims to provide a stakeholder analysis of the environmental management strategies and a two‐dimensional (economic and environmental) performance of an…

Abstract

Purpose

This paper aims to provide a stakeholder analysis of the environmental management strategies and a two‐dimensional (economic and environmental) performance of an Australian energy company that seeks environmental excellence. Unlike the dominant largely positivistic studies which seek an association between environmental and financial performance, the paper aims to use the richness of a case study methodology to gain a deeper understanding of how environmental concerns are handled and what outcomes in terms of environmental and economic performance are achieved.

Design/methodology/approach

An in‐depth case study approach involving interviews, archival material and site visits is used in this paper. It starts with a brief engagement with the largely positivistic literature, highlighting the major deficiencies of this scholarship and then presents a more interpretive empirical analysis using an Australian energy company.

Findings

The paper finds that there are socio‐political processes that are enlisted to control, monitor, and instil discipline in the organization's pursuit of its social initiatives, which help to improve both its financial and environmental performance.

Practical implications

The paper provides evidence that environmental and economic performance are not always mutually exclusive, and corporate entities can excel in both simultaneously. The paper also provides evidence that the environmental strategies may be overt attempts at pushing the socio‐political agenda of the dominant stakeholder group. What seems like a win‐win situation may only represent a political‐ethical attempt to promote environmentalism in the Australian energy sector.

Originality/value

This paper uses a two‐stage investigation process to extend one's understanding of the relationship between corporate environmental and financial performance. First, evidence of improving environmental and financial performance of an energy company is provided, and then the paper explores why and how this relationship exists in the second stage of the analysis. The mainstream and critical accounting literature is bridged by focusing on issues that are largely the domain of one sub‐literature with a differentiated case study that is largely encouraged in the other.

Details

Accounting, Auditing & Accountability Journal, vol. 24 no. 7
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 9 April 2018

Edward Nartey

Carbon management accounting (CMA) is one part of sustainability accounting designed to provide information for the management of carbon dioxide (CO2) releases. Adopting…

Abstract

Purpose

Carbon management accounting (CMA) is one part of sustainability accounting designed to provide information for the management of carbon dioxide (CO2) releases. Adopting the contingency framework, this paper aims to examine the contextual antecedents that influence CMA adoption in Ghanaian firms.

Design/methodology/approach

The paper tests seven contextual dimensions, namely, strategy, structure, size, environmental management system (EMS), decentralization, technology and perceived environmental uncertainty, on CMA adoption from a survey of 125 accountants.

Findings

Consistent with prior literature, organizational strategy, structure, environmental management accounting (EMA), firm size, technology and perceived environmental uncertainty were found to be positively associated with CMA adoption and hence support contingency theory. However, a relationship between decentralization and EMA adoption was not supported by the sample data. Also, the existence of CMA systems was found to be low in the sample firms, although more than half of the respondents have EMS.

Research limitations/implications

The study is limited to Ghana hence possible generalization of the results is limited. Further exploration of contingency-based research in other emerging economies would provide valuable insights on CMA adoption and practices to contribute to the CMA literature.

Practical implications

The findings suggest that although CMA adoption and practices is low in the sampled firms, both contextual and environmental factors play a vital role in the adoption of CMA in developing economies, as it pertains to the generic management accounting systems. Policies governing CMA practice should incorporate organizational contextual factors.

Originality/value

The paper presents preliminary empirical evidence on the state of adoption and practice of CMA from an emerging economy perspective, an area which lacks empirical investigation both in the EMA and the carbon accounting domain. It draws considerable novelty on the basis that despite the growing interest in climate change-based research empirical works on CO2 emissions conducted exclusively from management accounting perspective, and in developing economies in particular, have been scant. The paper extends the contingency theory framework from conventional practices to the EMA field.

Details

Meditari Accountancy Research, vol. 26 no. 1
Type: Research Article
ISSN: 2049-372X

Keywords

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Article
Publication date: 1 August 1998

Lainy Lawrence, Duncan Andrews and C. France

Discusses a quality assurance approach to environmental management with reference to case material from Lucas Rists Wiring Systems. Concludes that an environmental

Abstract

Discusses a quality assurance approach to environmental management with reference to case material from Lucas Rists Wiring Systems. Concludes that an environmental management system should be relatively easy to implement in an organisation with a solid strategy foundation.

Details

The TQM Magazine, vol. 10 no. 4
Type: Research Article
ISSN: 0954-478X

Keywords

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