Chetanraj D. B., Senthil Kumar J. P., Velagapudi ManiKrishna, Velaga Sri Sai
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引用次数: 0
摘要
本研究探讨了环境战略和环境管理会计(EMA)对印度微型制造企业环境绩效的影响。研究还评估了环境管理会计的中介影响和环境主动性的调节影响。本文采用基于自然资源的观点理论来评估环境战略和环境管理会计对环境效益的影响。尽管中小微企业在印度经济中发挥着重要作用,但由于对环境标准和实践的遵守不够严格,它们对环境的影响相当大。数据是通过对中小微企业管理人员进行调查收集的。分析中包括 107 份可靠的答复。数据集的分析采用了偏最小二乘法结构方程模型。结果表明,环境战略对环境绩效和 EMA 有积极影响。EMA 是环境战略和环境结果的中介。此外,环境主动性调节了环境战略与环境绩效之间的关系。假设检验结果认为,重视环境战略和因素的微型制造企业的环境绩效有所提高。积极应对环境问题的公司会制定实现可持续发展的战略。
Green decisions: The role of environmental strategies and proactivity in India’s manufacturing micro enterprises
This study investigates the implication of environmental strategies and environmental management accounting (EMA) on the environmental performance of manufacturing micro companies in India. It also assesses the mediating influence of EMA and the moderating impact of environmental proactivity. This paper employs the natural resource-based view theory to evaluate the domination of environmental strategies and EMA on environmental effectiveness. Even though MSMEs play a significant role in the Indian economy, their environmental impact is considerable due to less stringent adherence to environmental standards and practices. The data were gathered via a survey administered to managers of MSMEs. In the analysis, 107 reliable responses were included. Partial least square structural equation modeling is employed for the analysis of the dataset. The results show that environmental strategies positively influence environmental performance and EMA. EMA operates as a mediator for environmental strategies and environmental outcomes. Moreover, environmental proactivity moderates the association between environmental strategies and environmental performance. Hypotheses testing results conclude that manufacturing micro companies that emphasize environmental strategies and factors have improved environmental performance. Companies that proactively deal with environmental issues develop strategies to achieve sustainability.
期刊介绍:
The purpose of the journal is coverage of different aspects of management and governance, such as international organizations and communities’ management, state and regional governance, company’s management, etc. The key aspects of planning, organization, motivation and control in various areas and in different countries are subject of the journal''s scope. The journal publishes articles, which are focused on existing and new methods, techniques and approaches in the field of management. It publishes contemporary and innovative researches, including theoretical and empirical research papers.