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The effect of dynamic capabilities on operational excellence and the moderating effect of environmental dynamism on the relationship between operational excellence and dynamic capabilities in the apparel industry in Sri Lanka were investigated while developing new psychometric scales to assess operational excellence and dynamic capacities constructs.

We followed the exploratory sequential research design with a mixed-method research approach, aligning with the pragmatic research philosophy. Thus, both qualitative and quantitative research methods were followed.

Dynamic capabilities positively affect operational excellence, and environmental dynamism moderates the relationship between operational excellence and dynamic capabilities in the apparel industry in Sri Lanka such that when a higher environmental dynamism exists, a weaker positive relationship exists between dynamic capabilities and operational excellence. The two main dimensions of the operational excellence construct are continuous improvement of sustainable operational performance and sustainable competitive advantages. It empirically confirmed that sensing, seizing and reconfiguring capabilities are the three main dimensions of the dynamic capabilities construct.

This study was limited to the apparel industry in Sri Lanka. This research phenomenon should be explored in other industrial sectors worldwide to generalize the findings. The practitioners in the apparel sector may improve the organizational dynamic capabilities to achieve operational excellence and keep a strong positive relationship between dynamic capabilities and operational excellence in a highly dynamic environment if they address out-of-family situations with out-of-the-box thinking.

We generated two new empirical findings: (1) dynamic capabilities positively affect operational excellence, and (2) environmental dynamism moderates the relationship between dynamic capabilities and operational excellence. Also, we introduced validated new scales for assessing operational excellence and dynamic capabilities.

Recent public policy trends and new consumer demands are redirecting the attention of management outside the traditional focus of customers, suppliers and internal operations. However, little research has focused on the perspective that operations management and the growing body of literature on total quality management can offer much on the environmental management of operations. Investigates the potential link between the concept, approach, methodology and benefits of total quality management (TQM) and environmental excellence in operations management. Proposes a hierarchical model for the development of environmental excellence. Environmental management has become strategic and the integration of the design, production, delivery, circulation, use and disposal of products is necessary to achieve improved environmental performance. Second, by including environmental factors in the integrated training of the workforce and the reward structure of the firm, long‐term continuous improvement is possible. Like quality goals, environmental improvement goals must become part of the annual business plan, with performance reviews to track progress and to encourage environmental excellence.

Despite significant amounts of environmental management tools that are available for companies to use, no model guides them toward environmental excellence. As a consequence, the purpose of this paper is to develop an environmental management maturity (EMM) model that helps companies that are on the path toward environmental excellence.

An iterative process was used to develop this model, starting with some semi-structured interviews with 19 companies within the Basque Country and two workshops with environmental experts. Following these steps, the initial version of the model was developed. Data from subsequent surveys carried out in Spanish and Italian companies, and a survey and semi-structured interviews in companies in the UK were incorporated into the model, yielding the final, more robust version of the EMM model.

The EMM model proposes six maturity stages: legal requirements, responsibility assignment and training, systematization, ECO², eco-innovative products and services, and leading green company. Each stage details a series of elements: description, agents involved, policies, tools, indicators, structure, and behavior over time graphs. This research confirms that a company’s environmental management evolves through several distinctive stages, regardless of the industrial sector.

The proposed model concludes that the defined maturity stages provide valuable guidance for industrial firms as it helps them identify their maturity stage as well as the steps they should follow to move to the next stage.

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.

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.

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.

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.

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.

For many forward‐looking organizations establishing and maintaining good environmental management and the ability to demonstrate such practice has been achieved through the commitment of senior managers, effective leadership and teamwork. These are key aspects of any successful environmental management system. Focuses on the creation of environmental “green” teams by organizations recognized as being environmental champions and reviews the characteristics of effective teamwork in environmental management.

Argues that corporate responsibility must span over the legal, social, economic and technological domains. Places environmental system standards and auditing in their business strategic roles and gives a stakeholder approach to environmental management with its relationship to sustainability, economic growth and improved quality of life. Outlines the importance and relevance of “green” yardsticks in non‐financial performance measurement terms. Analyses ethical dimensions, stressing that, by developing an ethical corporate culture, businesses can create both a competitive advantage and environmental excellence. Provides examples of contemporary environmental strategies in a European context.

This paper aims to examine how three different organisations integrate sustainability reporting into management control systems (MCS).

A case study examination of sustainability reporting integrated into MCS in three New Zealand organisations.

The integration of sustainability reporting into MCS holds advantages for organisations to operationalise sustainability objectives, broaden stakeholder accountability as well as intensify interactions with stakeholders, formalise organisation beliefs and improve communication of sustainability measures internally. While frameworks such as the balanced scorecard (BSC) can facilitate implementation of sustainability reporting, some organisations may choose to fully integrate the latter into their management control system.

Sustainability reporting is sometimes seen as an external reporting philosophy that can be managed as a separate project. The authors show it can be integrated into MCS, either entirely or through tools such as the BSC. The authors develop a framework that may be useful in future studies to locate our case organisations.