Integrating environmental management control systems to translate environmental strategy into managerial performance

Rötzel, Peter; Stehle, Alexander; Pedell, Burkhard; Hummel, Katrin

doi:10.1108/jaoc-08-2018-0082

Cited by 38 publications

(33 citation statements)

References 72 publications

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“…Moreover, the author confirms how natural resources, pollution prevention strategies and organizational capabilities influence the sustainable organizational performance of companies (Hart and Dowell, 2011). The environmental MCS package thus represents a vital organizational resource for achieving such managerial performances (Rötzel et al , 2019). Hence, this study applies natural resources through the environmental MCS package and environmental strategies with organizational capabilities in order to determine two outcomes: ecological sustainability and sustainable performance.…”

Section: Literature Review and Hypotheses Developmentmentioning

confidence: 99%

“…Moreover, researchers argue that environmental strategies significantly boost organizational performance in terms of market, environmental and financial outcomes (Quan et al , 2018). Despite this, the environmental strategy does not significantly influence managerial performance (Rötzel et al , 2019).…”

Section: Literature Review and Hypotheses Developmentmentioning

confidence: 99%

“…Environmental MCS remains in the developing stage. The literature review elucidates how a comprehensive MCS significantly examines the sustainability strategy (Gond et al , 2012) with the package emerging as a significant internal resource for organizations seeking to determine their managerial performance (Roetzel et al , 2019). Additionally, a MCS plays a vital role in fostering the integration of sustainable development dimensions such as the economic, social and environmental factors (Gond et al , 2012).…”

Section: Introductionmentioning

confidence: 99%

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The role of environmental management control systems for ecological sustainability and sustainable performance

Rehman

Bhatti

Kraus

et al. 2020

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PurposeThe purpose of this study determines how environmental management control system (MCS) packages influence ecological sustainability and sustainable performance through the mediating role of environmental strategies. Furthermore, this applies organizational capabilities as moderating variables between environmental strategies, ecological sustainability and sustainable performance in a sample of 373 construction firms.Design/methodology/approachThe authors apply quantitative questionnaire data from construction firm representatives (from project, sales and construction managers and contract managers, executive directors and engineers) to structural equation modeling and SmartPLS for our analysis.FindingsThe results demonstrate that recourse to environmental MCS packages significantly influence ecological sustainability, sustainable performance and environmental strategies. Additionally, environmental strategies and organizational capabilities significantly influence ecological sustainability and sustainable performance. Moreover, environmental strategies mediate between environmental MCS packages, ecological sustainability and sustainable performance. Organizational capabilities significantly moderate the relationship between ecological sustainability and sustainable performance.Practical implicationsThis research highlights the issue of how the management of construction organizations deploy environmental MCS packages, organizational capabilities and business strategies to measure ecological sustainability and improve their sustainable performance. This study fills a gap in the literature and facilitates the management of construction organizations in strengthening their internal resources in terms of environmental MCS packages, environmental strategies and organizational capabilities able to help improve their ecological sustainability and sustainable performance.Originality/valueThere are few studies building theoretical frameworks for incorporating environmental MCS packages, organizational capabilities, environmental strategies, ecological sustainability and sustainable performance into a single study. Although the influence of various types of intangible resources on ecological sustainability and sustainable performance receive considerable examination in the literature, there is a dearth of attention paid to understanding the role of environmental MCS packages, environmental strategies and organizational capabilities in determining the ecological sustainability and sustainable performance of construction organizations.

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Section: Literature Review and Hypotheses Developmentmentioning

confidence: 99%

Section: Literature Review and Hypotheses Developmentmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

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The role of environmental management control systems for ecological sustainability and sustainable performance

Rehman

Bhatti

Kraus

et al. 2020

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“…One sample question from those items is "Creating & use of environment-related costs account" and the scale which was used consisted of never, seldom, sometimes, usually and always. To measure TMC, 9 items scale was utilized and one of them is "Top management try to improve the company's environmental management system" and this was also adapted from Roetzel, Stehle, Pedell, and Hummel (2018) study and also used by Spencer et al (2013). About this variable, the managers were asked to give feedback about their commitment towards the environment and it was assumed that the views shared by the top management would not be the same but are matching the vision of the firm.…”

Section: Measurement and Scales Adaptionmentioning

confidence: 99%

Mediating Role of Environmental Management Accounting and Control System between Top Management Commitment and Environmental Performance: A Legitimacy Theory

Amir

Rehman

Khan

2020

JMR

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The purpose of current study is to assess the impact of top management commitment on firms’ performance, based on legitimacy theory with mediating role of environmental management accounting and environmental management control system. Survey-based data has been collected through questionnaires from ISO 14001 based manufacturing firms of Pakistan. Path analysis has been conducted by applying structural equation modelling on total 304 respondents' data to answer the study hypotheses by using SPSS and AMOS. Results of the study indicate that there is a positive and direct impact of top management commitment on the firms' environmental performance. Moreover, environmental management accounting and control system significantly mediate the relationship between top management commitment and environmental performance. The theoretical model of this study is first time developed and tested by the researcher in Pakistan. Practically, the findings of this research give a deep insight and understanding of how the managers in Pakistan can improve the environmental performance of their firms, through commitment and environmental management accounting as well as environmental management control system tools.

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“…Most managers are now at least familiar with a vague and multifarious requirement for their company to improve its environmental impact, yet knowing how to act upon this general awareness in a clear and consistent way remains an unresolved challenge for many. A research paper by Rötzel et al (2019) concentrates on the contribution of environmental management control systems to the conversion of an organization’s environmental strategy into the positive performance of its managers in this area. Such an effort involves assessing how effective management control systems (MCSs) are in relation to environmental impacts.…”

mentioning

confidence: 99%

Harnessing managerial performance dynamics in the pursuit of corporate environmental strategy

2020

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Purpose This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies. Design/methodology/approach This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context. Findings This research paper concentrates on the relationships between environmental strategy, managers' environmental performance, and the use of environmental management control systems (MCSs). The results show that integrating regular MCSs and environmental MCSs was the move that had a significantly positive effect on environmental management performance, which was stimulated as a result of renewed motivation in managers to follow the environmental MCS. Consequently, environmental MCSs do prove to be crucial in yielding individual environmental managerial performance guided from an environmental strategy. Achieving this position requires managers to adopt integrated thinking to the benefit of the organization. Originality/value The briefing saves busy executives and researchers hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy-to-digest format.

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Integrating environmental management control systems to translate environmental strategy into managerial performance

Cited by 38 publications

References 72 publications

The role of environmental management control systems for ecological sustainability and sustainable performance

The role of environmental management control systems for ecological sustainability and sustainable performance

Mediating Role of Environmental Management Accounting and Control System between Top Management Commitment and Environmental Performance: A Legitimacy Theory

Harnessing managerial performance dynamics in the pursuit of corporate environmental strategy

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