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Examining the impact of Environmental Management Accounting practices and Green Transformational Leadership on Corporate Environmental Performance: The mediating role of Green Process Innovation.

Authors :
Hanif, Sundas
Ahmed, Ashfaq
Younas, Nimra
Source :
Journal of Cleaner Production. Aug2023, Vol. 414, pN.PAG-N.PAG. 1p.
Publication Year :
2023

Abstract

Based on the Natural Resource-Based View (NRBV), we examined the impact of Environmental Management Accounting and Green Transformational Leadership (GTL) on Corporate Environmental Performance (CEP) and we also examined the mediating role of Green Process Innovation (GPI). For this purpose, a survey technique was used to collect data from certified manufacturing setups. SPSS and PLS-SEM 3.0 were used to examine the hypotheses and the results of the study indicate that GTL has a direct significant impact and indirect impact through GPI on CEP. Results also depict that EMA also has a significant impact on CEP. Our study contributed theoretically to NRBV by contributing to the role of GPI in attaining environmental performance. The results of the study also have practical implications by indicating that managers and policymakers should employ practices of EMA along with GTL style to satisfy the environmental sustainability concerns of the stakeholders and sustain their competitive edge in the market. [ABSTRACT FROM AUTHOR]

Details

Language :
English
ISSN :
09596526
Volume :
414
Database :
Academic Search Index
Journal :
Journal of Cleaner Production
Publication Type :
Academic Journal
Accession number :
164401702
Full Text :
https://doi.org/10.1016/j.jclepro.2023.137584