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This study aims to investigate the influence of business strategy and spiritual capital on environmental sustainability performance. Furthermore, it investigates whether the influence is mediated by environmental management process.

This study is designed as a quantitative research. A survey method is employed for collecting 454 data from the managers/owners of Indonesian manufacturing micro, small and medium enterprises (MSMEs). The partial least squares-structural equation modeling (PLS-SEM) is used to test the hypothesis. A mediation research approach is employed to describe the relationship between research variables.

The findings demonstrate the following important results. First, business strategy affects environmental sustainability performance. Second, spiritual capital affects environmental sustainability performance. Third, environmental management process fully mediates the effect of business strategy on environmental sustainability performance. Fourth, environmental management process partially mediates the effect of spiritual capital on environmental sustainability performance.

This study addresses the issue of previous research gaps. By employing a mediation research framework, this study argues that environmental management process has a mediating role in business strategy–environmental sustainability performance relationships. Furthermore, it addresses the lack of empirical studies regarding the effect of spiritual capital on environmental sustainability performance via environmental management process. Thus, this research emphasizes the role of management or business process in developing resource-based view (RBV), natural resource-based view (NRBV), sustainability theory and MSMEs' management practices.

This study aims to determine (1) the effect of environmental management accounting on organizational performance and (2) the mediating effect of process innovation on the relationship between environmental management accounting and organizational performance.

This research uses survey methods designed for management accountants of large manufacturing companies in Indonesia. Data from 123 respondents were analyzed using the WarpPLS.

The implementation of environmental management accounting exerted a positive effect on organizational performance. It is evident that the implementation of environmental management accounting encourages companies to innovate processes which will improve how well the organization performs.

These findings still contained several limitations such as data were only collected from one province in Indonesia, and so the findings might not be generalizable to other provinces in Indonesia. Also, the number of variables studied only involved three. The study only focused on certain dimensions of environmental management accounting without considering other dimensions in-depth.

These findings extend the literature on environmental management accounting and demonstrate, from a practical perspective, environmental management accounting (EMA), which prioritizes the environment, will encourage companies to innovate their processes so that they are more environmentally friendly; EMA recognizes the important role of accountants in managing environmental issues.

This study documents the importance of environmental management accounting to assist companies in getting accurate information on environmental issues and environmental costs.

The purpose of this paper is to revisit lean manufacturing and process management to review how these have targeted environmental sustainability and determine whether these have the potential to achieve environmental sustainability in small- and medium-sized companies within the freight transport sector.

The methodology for this paper was divided into three steps. The first step involved a narrative literature review, including previously designed search strings. The second step involved a snowball approach, where the identification of new sources departed from previously selected articles. The third step included a completing narrative review to search for the most recent articles published related to the purpose. The analysis was based on the identification of benefits, challenges and the potential of lean and process management to deal with environmental demands among transport companies.

The findings suggest a potential of lean and process management for achieving environmental sustainability, if adapted appropriately. The potential is on the operative and strategic levels, respectively.

This study included two of the concepts from the quality movement from a literature perspective. Hence, there is a need for research to evaluate these results empirically. Additionally, other aspects should be studied within the quality movement for achieving environmental sustainability.

This paper aims to be a basis and a path for further theoretical and empirical research for the quality movement to support environmental sustainability. This paper particularly aims to fill part of the gap in the literature on how the freight transport sector can enhance environmental sustainability in its operations.

The environmental management literature has focussed on the analysis of the variety of strategic options with regards to environment protection, without providing an interesting detail of the transformation and change process between the different alternatives. Therefore, the purpose of this paper is to study pro-environmental change processes in firms, focussing on the width and the intensity of environmental measures implemented in a three-year period in different areas (productive process, product, management and supply chains).

Performing a cluster analysis based on a sample of 303 Spanish firms, the study finds four categories of pro-environmental change.

The comparative analysis of these categories leads the authors to describe the pro-environmental change process as one with four stages that firms can go through. The first pro-environmental stage focusses on process measures. The second stage focusses on the adoption of management measures together with process measures. In the third stage, the firm moves after including measures in the product and in the supply chains. Companies that wish to advance further in this process, reaching the fourth stage of pro-environmental change, do so by increasing the intensity of the different measures adopted in previous stages, and through eco-innovation.

The main contribution of this paper relative to the previous literature is a more detailed vision of the strategic possibilities in environmental protection, providing information about the process of change and about how firms evolve to more advanced environmental strategy stages. Knowledge of this evolution process, little studied in the previous literature, helps us to understand the complexity and strategic significance of adopting environmental protection measures. This knowledge is useful for academics and for public and private managers responsible for designing and developing environmental strategy.

One of the most original findings of this paper points out that it is possible to identify a pattern of environmental change through which firms can evolve. In this change process, firms start by adopting process measures, while they adopt eco-innovation behaviour only in the most advanced stage of environmental proactivity.

This paper seeks to introduce a conceptual methodology to support decisions about environmental systems.

The methodology incorporates activity‐based costing and management, the analytic hierarchy process, and business process modeling using the IDEF0 method.

An illustrative example that applies the methodology to a semiconductor manufacturing facility is presented in the paper. The company used the results to analyze a process improvement.

The complexities and nuances of the approach will require facilitation and support. Making the technique more transparent and available to management is a barrier to its diffusion and application.

Potential managerial application and implications include areas such as product cost management, business process design and technology selection.

Application of the methodology encourages management to more fully assess the environmental implications of their decision in evaluating alternative technological processes while also allowing for the inclusion of other organizational decision dimensions.

The purpose of this paper is to verify if Brazilian companies are adopting environmental requirements in the supplier selection process. Further, this paper intends to analyze whether there is a relation between the level of environmental management maturity and the inclusion of environmental criteria in the companies' selection of suppliers.

A review of mainstream literature on environmental management, traditional criteria in the supplier selection process and the incorporation of environmental requirements in this context. The empirical study's strategy is based on five Brazilian case studies with industrial companies. Face‐to‐face interviews and informal conversations are to be held, explanations made by e‐mail with representatives from the purchasing, environmental management, logistics and other areas, and observation and the collection of company documents are also employed.

Based on the cases, it is concluded that companies still use traditional criteria to select suppliers, such as quality and cost, and do not adopt environmental requirements in the supplier selection process in a uniform manner. Evidence found shows that the level of environmental management maturity influences the depth with which companies adopt environmental criteria when selecting suppliers. Thus, a company with more advanced environmental management adopts more formal procedures for selecting environmentally appropriate suppliers than others.

This is the first known study to verify if Brazilian companies are adopting environmental requirements in the supplier selection process.

Automobile assembly plants worldwide face increasing pressures in the environmental arena. How a plant responds to these issues has significant implications for the cost and quality of plant operations. This paper uses three case studies of US assembly plants to examine the role of partnerships between original equipment manufacturers (OEMs) and their suppliers in improving the environmental performance of manufacturing operations. We find that strong partnerships with suppliers, supported by appropriate incentive systems, were a significant element of the successful application of innovative environmental technologies. Supplier staff members were an important part of achieving environmental performance improvements while maintaining production quality and cost goals. The management factors influencing the extent and nature of supplier involvement are identified. The results of this work point to the importance of suppliers in addressing the manufacturing challenges of the future.

This chapter presents a framework which is accessible to port authorities to assess the potential environmental impact of maritime operations. Pursuant on globalisation, increased numbers of ship movements have generated more frequent routine maritime operations in ports but few formal approaches exist for assessing their environmental impact, which potentially could be significant. In a novel framing of environmental assessment a business process modelling technique is deployed in a systems approach which highlights inputs, service processes and outputs. In an initial focus, primary processes at strategic level are defined which affect the environmental assessment of present and future operations and their potential impacts. Later, tactical service processes define the integrity of processes that guarantee service level and quality. Finally, outputs are defined by operational processes. The contribution of applying the systems approach to plan more sustainable maritime operations is assessed in a case study of Falmouth Harbour Commissioners (FHC) which regulates much of Falmouth Harbour and hosts the UK's largest offshore marine bunkering operation. Following EU designation of a North Sea Sulfur Oxide Emissions Control Areas (SECA) Falmouth recently recorded a significant rise in the number of vessels calling, and volume of fuel sold as more passing vessels take onboard low-sulfur fuel. The systems approach which empowers FHC to mitigate potential risks and assess development proposals proactively is easily transferable to other ports.

Conceptually, management control of an organization requires managers to link decision making to strategic objectives and to link performance outcomes to the implementation of these decisions. However, it is often difficult to determine what management decision processes and actions are most effective in translating strategic objectives into achieved performance. Using data from a cross-section of industrial firms that have an explicit interest in environmental management, we present and test a model of environmental management control and performance that evaluates the associations between specific managerial actions, environmental proactivity, and environmental performance. Our results demonstrate a positive relationship between five specific management control actions and environmental proactivity, which is in turn positively associated with environmental performance. This study helps to define the concept of proactive environmental management through the identification of discrete managerial actions that link to proactivity and environmental performance outcomes.

The survival of an organisation today depends directly on its capacity to be efficient and competitive. Growing transformations in the world economy impose new variables on the productive process. Environmental management is one of these variants, which brings in itself a series of opportunities and risks. An environmental management system (EMS) allows an organisation to permanently control the effects of the productive process on the environment. In Brazil, the adoption of this new approach still finds certain resistance by companies, which have seen it more as an additional cost than an improvement opportunity. This study aims to identify the environmental actions of some Brazilian companies, seeking to obtain important information about the process and the operations accomplished in the adoption of EMS by companies which seek to improve the quality of life for the population.