IMPROVEMENT ENVIRONMENTAL PERFORMANCE ENTERPRISES BY USING ENVIRONMENTAL STRATEGY RESOURCE EFFICIENT AND CLEANER PRODUCTION

The aim of this work is to identify the contributions of the Cleaner Production Program to the Environmental Management System certified to ISO 14000. The results of the research indicate that the procedure standardization demanded by normalization leads the company to adopt environmentally adequate procedures; besides, the implementation of the Cleaner Production Program acts as a complementary tool in the EMS, with a view to improving environmental performance.

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The Efffect of Environmental Management Accounting, Environmental Strategy on Environmental Performance and Financial Performance Moderated By Managerial Commitment

International Journal of Science, Technology & Management ◽

10.46729/ijstm.v2i1.138 ◽

2021 ◽

Vol 2 (1) ◽

pp. 112-119

Author(s):

Eko Cahyo Mayndarto ◽

Yvonne Agustine

Keyword(s):

Environmental Management ◽

Performance Management ◽

Significant Influence ◽

Economic Performance ◽

Environmental Performance ◽

Management Accounting ◽

Environmental Strategy ◽

Management Commitment ◽

Environmental Management Accounting ◽

The Impact

Environmental management (EMA) has been considered as a successful idea to reduce ecological burdens in the form of energy dependence and carbon footprint. In addition to the company's highest emphasis on EMA, the organization's environmental strategy (ENS) is articulated and implemented with ecological motivation. The role of the ENS strengthens the internal awareness of the organization to improve environmental conditions and thereby helps reduce negative environmental stresses. In addition, with increasing environmental regulations in place, the need for sound environmental policies and strategies of the company is essential to protect future growth and market image. Results There is a significant influence of environmental management accounting to encourage environmental performance, there is a significant effect of environmental management accounting to encourage economic performance, there is a significant influence of environmental strategy to encourage environmental performance, there is a significant influence of environmental strategy to encourage economic performance, commitment to moderate management The significant influence of Environmental Management Accounting to encourage Environmental Performance, Management Commitment Cannot Moderate the Effect of Environmental Management Accounting which encourages Economic Performance, Management Commitment to Moderate the significant influence of Environmental Strategy to encourage Environmental Performance and Management Commitment to Moderate the Impact of Environmental Strategy which is significant to encourage Economic Performance .

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Does environmental performance leverage the impact of environmental strategy on financial performance? A focus on third-party logistic providers

Uncertain Supply Chain Management ◽

10.5267/j.uscm.2021.10.013 ◽

2022 ◽

Vol 10 (1) ◽

pp. 29-36 ◽

Cited By ~ 1

Author(s):

Quang-Huy Ngo

Keyword(s):

Financial Performance ◽

Environmental Performance ◽

Structural Equation ◽

Partial Least Square ◽

Least Square ◽

Mediating Effect ◽

Third Party ◽

Equation Modeling ◽

Environmental Strategy ◽

The Impact

Although prior studies draw upon natural resource-based views, environmental strategy permits competitive advantages, and as such, gains financial performance. However, empirical results are mixed. To shed light on this issue, this study proposes that environmental performance mediates the link between environmental strategy and financial performance. Data were collected from 175 third-party logistic providers currently operating in Vietnam to test the hypotheses. Partial least square structural equation modeling was borrowed to test the data. The results reveal environmental performance partially mediates the link between environmental strategy and financial performance. By considering the mediating effect, this study contributes to the literature by addressing the intervening mechanism of environmental performance on the inconclusive relationship between environmental strategy and financial performance. Besides, this study also extends prior studies by borrowing a concept of environmental strategy, which captures the extent of organizations pursuing this strategy, to explain how and why pursuing this strategy permits environmental and financial performance.

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Development of an Integrated Course in Accounting: A Focus on Environmental Issues

Issues in Accounting Education ◽

10.2308/iace.2000.15.1.19 ◽

2000 ◽

Vol 15 (1) ◽

pp. 19-42 ◽

Cited By ~ 23

Author(s):

D. Jacque Grinnell ◽

Herbert G. Hunt

Keyword(s):

Professional Development ◽

Environmental Performance ◽

Accounting Information ◽

Environmental Issues ◽

Accounting Education ◽

Certified Public Accountants ◽

Environmental Strategy ◽

American Institute ◽

Education Change ◽

Points Of View

Environmental issues provide a unique, timely, and important focus for an integrated course in accounting and demonstrate how accounting information is, or can be, used to support corporate environmental strategy and assess environmental performance. This type of course offers an opportunity to add value to the educational experience of both accounting and nonaccounting majors. In this article, we describe the development and structure of one such course, discuss our experiences in offering it, and summarize the perceived benefits and difficulties associated with this endeavor. Overall, we conclude that, despite some challenges in designing and offering this type of course, the benefits are significant from both instructional and professional development points of view. Furthermore, the course attempts to achieve several of the objectives laid out a decade ago by the Accounting Education Change Commission (AECC) and more recently, by the American Institute of Certified Public Accountants (AICPA) in its forward-looking CPA Vision Project. Perhaps most importantly, this course helps to counter the tendency, by both students and faculty, toward disciplinary insularity, a concern prominently noted by Patten and Williams (1990).

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