Environmental innovation in foreign subsidiaries: The role of home-ecological institutions, subsidiary establishment mode and post-establishment experience

2021 ◽  
Vol 56 (6) ◽  
pp. 101261
Author(s):  
Palitha Konara ◽  
Carmen Lopez ◽  
Vikrant Shirodkar
Keyword(s):  
Foreign Subsidiaries ◽  
Environmental Innovation ◽  
Establishment Mode

scholarly journals Are Environmentally Innovative Companies Inclined towards Integrated Environmental Disclosure Policies?

2021 ◽  
Vol 11 (1) ◽  
pp. 29
Author(s):  
Isabel-María García-Sánchez ◽  
Nicola Raimo ◽  
Filippo Vitolla
Keyword(s):  
Environmental Performance ◽  
Voluntary Disclosure ◽  
Environmental Innovation ◽  
Environmental Disclosure ◽  
Academic Field ◽  
Environmental Actions ◽  
Correct Representation ◽  
Mediating Factor ◽  
The Impact

In recent years, the correct representation of environmental performance has become increasingly important. In light of this, in the academic field, numerous researchers have examined the level and quality of environmental disclosure. However, in the context of studies relating to the determinants of environmental disclosure, little attention has been paid to the role of environmental innovation. This study, in the context of voluntary disclosure theory, aims to fill this important gap through the analysis of the impact of environmental innovation on the level of integrated environmental information disclosed by companies and the analysis of environmental performance as a mediating factor in this relationship. The results show a positive relationship between environmental innovation and integrated environmental disclosure. In addition, they show that environmental performance represents a mediating factor in this relationship. However, complementary analyses show that responsible firms adopt silent strategies in their environmental integrated disclosure policies in order to limit the knowledge by external users of the different environmental actions implemented.

scholarly journals The sustainable development of the knowledge based economy in Lithuania

2014 ◽  
Vol 36 (4) ◽  
pp. 775-783
Author(s):  
Aurelija Čižauskaitė-Butkaliuk
Keyword(s):  
Sustainable Development ◽  
Information And Communications Technology ◽  
Growing Up ◽  
Environmental Innovation ◽  
The Sustainable Development ◽  
Knowledge Based ◽  
Knowledge Based Economy ◽  
Information And Communication ◽  
Effective Development

In this century the management of the country is in a dynamic, multiplicity and controversial environment. For their competitiveness is necessary to look for the interaction between the knowledgebased economy and the sustainable development. A strong correlation between those objects.forces scientists to analyze, create new evaluation methodologies. The aim of this study – to examine the role of importance between knowledge–based economy and sustainable development, create and calculate an integrated sustainable knowledge–based economy index of Lithuania and according to the results or research, make proposes for more effective development of Lithuania’s sustainable knowledge–based economy. The index consists of Socio-economic, environmental, innovation, human resources and information and communications technology sub–indices..The calculation showed that the development of a knowledge–based economy is not sustainable, because not all the development of sub–indices.is the same. The biggest positive changes taking place in information and communication technology, and negative – socio-economic areas. The sustainable development of the knowledge–based economy in Lithuania since 2010 is growing up.

scholarly journals Micro-processes of translation in the transfer of practices from MNE headquarters to foreign subsidiaries: The role of subsidiary translators

2019 ◽  
Vol 51 (3) ◽  
pp. 389-413 ◽  
Author(s):  
Gabriela Gutierrez-Huerter O ◽  
Jeremy Moon ◽  
Stefan Gold ◽  
Wendy Chapple
Keyword(s):  
Foreign Subsidiaries

Environmental innovation practices and operational performance

2019 ◽  
Vol 32 (5) ◽  
pp. 1325-1357 ◽  
Author(s):  
Jacobo Gomez-Conde ◽  
Rogerio Joao Lunkes ◽  
Fabricia Silva Rosa
Keyword(s):  
Management Control ◽  
Environmental Data ◽  
Operational Performance ◽  
Institutional Pressures ◽  
The Novel ◽  
Environmental Innovation ◽  
Content Type ◽  
Innovation Practices ◽  
And Control

Purpose The purpose of this paper is to analyze the effect of management accounting and control systems (MACS) on environmental innovation practices and operational performance. Specifically, this study relies on Simons’ levers of control (LOC) framework to investigate how managers implement environmental innovation practices. This paper hypothesizes that a forward-looking use of MACS (i.e. interactive use) triggers the implementation of environmental innovation practices, resulting in higher operational performance. Furthermore, the authors argue that the monitoring role of MACS (i.e. diagnostic use) combined with environmental training improves the effect of environmental innovation practices on operational performance. Design/methodology/approach Hypotheses are examined through a questionnaire survey. The analyses are based on responses in an empirical study from 89 Brazilian hotels. Findings Empirical findings from a hierarchical moderated regression analysis support the hypothesized links. Originality/value This study contributes to the environmental management and management control literature by providing novel evidence on the roles MACS play in the field of sustainable development. Based on the LOC framework, the authors shed light on the understanding of how managers introduce and monitor environmental innovation practices, as well as also outlining the key effects of environmental training in enabling the novel abilities of managers and employees to better understand environmental data and identify novel potential environmentally friendly solutions in the case of deviations. This paper also adds to Wijethilake et al. (2017), providing new empirical evidence on how firms design, implement and use MACS that capture institutional pressures for sustainability from multiple stakeholders.

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