The Association Between Environmental Strategies and Sustainability Performance in the Context of Environmental Management Accounting
Yükleniyor...
Tarih
2020
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
EGE UNIV, FAC ECONOMICS & ADMIN SCIENCES, DEPT BUSINESS ADMIN, BORNOVA, 35100, TURKEY
Erişim Hakkı
info:eu-repo/semantics/openAccess
Attribution-NonCommercial-NoDerivs 3.0 United States
Attribution-NonCommercial-NoDerivs 3.0 United States
Özet
The study aims to explain the relationship between environmental strategies and sustainability performance in the context of sustainability accounting. The research addresses why and how environmental strategies affect sustainability performance through accounting information focusing on environmental priorities and modeling the transformation process. The hypotheses were tested using the partial least squares method and additional analyzes were used for further details. The findings show that environmental strategies have a positive relationship with sustainability performance and that the proposed transformation model has sufficient goodness fit statistics. It has been found that the positive impact of strategies on sustainable development is increased through the data generated by the environmental accounting system. This study demonstrates that environmental strategies are associated with sustainability performance, which is necessary for the improvement of corporate performance. In addition, the study shows significant impacts on management processes by demonstrating the necessity and potential of environmental accounting to improve sustainable development.
Açıklama
Document Information
Language: English
Accession Number: WOS:000528245800002
Anahtar Kelimeler
Sustainability performance, environmental strategies, environmental management accounting, accounting approach, partial least squares, RESOURCE-BASED VIEW, CONTROL-SYSTEMS, CORPORATE, IMPACT, INDICATORS, COMPANIES, MODEL, FIRMS, ACCOUNTABILITY, ECO-CONTROL
Kaynak
EGE ACADEMIC REVIEW
WoS Q Değeri
N/A
Scopus Q Değeri
Cilt
20
Sayı
1
