دانلود رایگان مقاله انگلیسی اثرات استراتژی محیطی، عدم اطمینان محیط زیست و تعهد مدیریت ارشد بر عملکرد سازمانی شرکت - الزویر 2018

abstract

This study aims to examine the effect of the combination of corporate environmental strategy, top management commitment, and environmental uncertainty, with a focus on the role of environmental management accounting (EMA), on corporate environmental performance. Using an online survey, we collect the sample data of 107 responses in ISO 14001 certified companies listed on the Indonesia Stock Exchange. The empirical evidence shows that there is a positive and significant influence between those organizational resources (corporate environmental strategy, top management commitment, and environmental uncertainty) on the use of EMA, which in turn can improve the environmental performance of companies. These findings indicate that EMA is a useful and important tool for providing information to achieve superior corporate environmental performance in Indonesian firms and the findings also suit for companies operating in other countries in terms of developing capabilities with regards to perceived environmental uncertainty to be able to manage EMA tools and, as a consequence, to improve organizational environmental performance.

6. Conclusions

This study aimed to examine the effect of the combination of organizational resources such as intangible assets in order to continuously improve environmental performance. We answered the research calls of Christ and Burritt (2013), Perez et al. (2007)
and Pondeville et al. (2013) to extend their testing taking into account the consequences of the adoption of the EMA (Derchi et al., 2015). In this paper, we argued that in order to achieve improvement of environmental performance, commitment from the top management is required, as the implementation of appropriate environmental strategies, and the use of EMA. The findings confirm our predictions.

We support the hypothesis that the combination of the resources inherent in companies such as, top management commitment, environmental strategy and awareness of environmental uncertainty can continuously improve environmental performance. The empirical evidence shows that there is a positive and signifi- cant influence between those resources on the use of EMA, which in turn can improve the environmental performance of companies. PLS analysis results provide a strong argument in which the role of the intangible assets can improve the environmental performance. This research extends, for instance, Wijethilake (2017)’s work, because this article analysed the combined effect of organizational resources and capabilities on EMA, and in turn on environmental performance, whereas, other articles tested the mediating effect of EMA on the relationship between proactive sustainability strategy and corporate sustainability performance.