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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.

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).

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

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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).

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.

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.

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.

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 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.

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.

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.

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.

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.

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

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.

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.

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

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.

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.

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.

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.