Green Innovation and Sustainability Reporting: Linking Environmental Practices to Sustainable Competitive Advantage Through a Moderated Moderation and Mediation Model

IF 12.5 1区管理学 Q1 BUSINESS

Business Strategy and The Environment Pub Date : 2025-06-06 DOI:10.1002/bse.70022

Hien Vo Van, Malik Abu Afifa, Duong Van Bui

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引用次数: 0

Abstract

This study explores the relationship between green innovation (GRIN) and sustainability reporting (SURE), investigating the direct and indirect pathways through which GRIN influences SURE. It examines whether the relationship is strengthened by environmental management accounting (EMAC) and the role of green absorptive capacity (GACA) as a moderator. Additionally, the study assesses the mediating effect of SURE in the link between GRIN and sustainable competitive advantage (SCAD). Data were collected from 225 managers in Vietnamese manufacturing firms and analyzed using SmartPLS 3 and SPSS 26. The findings confirm that GRIN significantly drives SURE, with EMAC enhancing this relationship. GACA moderates the effect of EMAC on the GRIN–SURE relationship, making it crucial for optimizing environmental performance and reporting. SURE is shown to contribute to SCAD, offering firms a competitive edge. Furthermore, GRIN indirectly impacts SCAD through SURE. These insights emphasize the importance of integrating GRIN, EMAC, and absorptive capacity to strengthen sustainability practices and competitive advantage. The study contributes valuable knowledge to both academic research and managerial practices in the context of environmental and sustainability efforts.

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绿色创新和可持续发展报告：通过有调节的调节和中介模型将环境实践与可持续竞争优势联系起来

本研究探讨了绿色创新（GRIN）与可持续发展报告（SURE）之间的关系，探讨了GRIN影响SURE的直接和间接途径。它考察了环境管理会计（EMAC）和绿色吸收能力（GACA）作为调节因子的作用是否加强了这种关系。此外，本研究还评估了SURE在GRIN与可持续竞争优势（SCAD）之间的中介作用。从越南制造企业的225名管理人员中收集数据，并使用SmartPLS 3和SPSS 26进行分析。研究结果证实，GRIN显著推动了SURE，而EMAC增强了这种关系。GACA调节了EMAC对GRIN-SURE关系的影响，使其对优化环境绩效和报告至关重要。事实证明，SURE有助于SCAD，为公司提供竞争优势。此外，GRIN通过SURE间接影响SCAD。这些见解强调了整合GRIN、EMAC和吸收能力以加强可持续性实践和竞争优势的重要性。这项研究为环境和可持续发展工作的学术研究和管理实践提供了宝贵的知识。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Business Strategy and The Environment Multiple-

CiteScore

22.50

自引率

19.40%

发文量

336

期刊介绍： Business Strategy and the Environment (BSE) is a leading academic journal focused on business strategies for improving the natural environment. It publishes peer-reviewed research on various topics such as systems and standards, environmental performance, disclosure, eco-innovation, corporate environmental management tools, organizations and management, supply chains, circular economy, governance, green finance, industry sectors, and responses to climate change and other contemporary environmental issues. The journal aims to provide original contributions that enhance the understanding of sustainability in business. Its target audience includes academics, practitioners, business managers, and consultants. However, BSE does not accept papers on corporate social responsibility (CSR), as this topic is covered by its sibling journal Corporate Social Responsibility and Environmental Management. The journal is indexed in several databases and collections such as ABI/INFORM Collection, Agricultural & Environmental Science Database, BIOBASE, Emerald Management Reviews, GeoArchive, Environment Index, GEOBASE, INSPEC, Technology Collection, and Web of Science.