To explore key antecedents of environmentally proactive strategies, this work uses upper echelons theory to examine a novel concept-green engagement with its antecedents (green transformational leadership) and consequence (environmentally proactive strategies). This work employed a potential growth curve model with 501 CEOs and top management teams of technology manufacturing businesses in Greater China at three times over eight months to analyze the theoretical model. The results of this work showed that the green transformational leadership of CEOs significantly predicts positive changes of green engagement of top management teams, which consequently predicts environmentally proactive strategies. These findings provide theoretical insights for the field of environmental development that can advance the literature on environmentally proactive strategies.

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PurposeThe aim of the research is to use variations in measured accounting conservatism to gain a deeper understanding about the reporting incentives created by a country's institutional structure. Design/methodology/approachGeographic proximity, cultural affinity and integrated economic relations provide

This study proposed a multilevel model of environmentally specific social identity based on upper echelons theory and examined how environmentally specific transformational leadership influenced the environmentally specific social identity of the top management team (TMT), which consequently influenced a corporation’s choices of proactive environmental strategies. Besides, the environmentally specific transformational leadership atmosphere at the TMT level also influenced the environmentally specific social identity atmosphere at the TMT level, which consequently influenced a corporation’s choices of proactive environmental strategies at the same time. In particular, this study proposed a novel concept–environmentally specific social identity based on social identity theory, including environmentally specific self-categorization, environmentally specific affective commitment, environmentally specific self-esteem. This study employed a hierarchical linear model and collected longitudinal data of 210 chief executive officers with their 840 members of TMTs at technology manufacturing businesses of Greater China at three waves over six months to analyze the theoretical model. This study found that individual-level environmentally specific transformational leadership and TMT-level environmentally specific transformational leadership (atmosphere) influenced individual-level environmentally specific social identity and TMT-level environmentally specific social identity (atmosphere), which consequently influenced proactive environmental strategies. These findings provide theoretical insights for the field of sustainable development that can advance the literature on proactive environmental strategies.