Author:
Appannan Jeya Santhini,Mohd Said Ridzwana,Tze San Ong,Senik Rosmila
Abstract
Extensive use of global resources and the associated environmental impacts continue to grow. As a result, green operations have received continuous attention from the business sector in recent years. However, only a few studies unpacked its dimension and examined environmental management accounting (EMA) and the firm's performance. The purpose of this paper is to (i) review the connection of holistic accounting approach of EMA and environmental performance in the extant literature and (ii) deepen the theory of NRBV by incorporating environmental proactivity as a moderator in the framework to provide an additional theoretical explanation to environmental performance in the context of ISO 14001 companies in Malaysia. Using the data of 145 companies, this study revealed that environmental proactivity moderates the relationship between EMA and environmental performance. Interestingly, we also found that EMA showed positive relationship on environmental performance. The research findings will be particularly important for ISO 14001 companies in developing their strategies and policies to achieve sustainable performance. Furthermore, the outcome will give some remarkable insights for managers to identify the current standing of their firm’s environmental performance.
Publisher
Universiti Malaysia Pahang Publishing
Cited by
3 articles.
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