Integrating Environmental Management Control Systems - Boosting the Translation of Environmental Strategy into Environmental Managerial Performance

Abstract

Purpose-This study investigates the role of environmental management control systems as mechanisms to translate environmental strategy into environmental managerial performance. Design/methodology/approach-Based on survey data from 218 firms, the authors test a structural equation model. Findings-The results show that environmental management control systems mediate the relationship between environmental strategy and environmental managerial performance. Moreover, the level of integration between regular and environmental management control systems significantly impacts the relationship between environmental management control systems and environmental managerial performance. Therefore, environmental management control systems are important mechanisms to translate environmental strategy into managerial performance, and a high level of integration can reinforce this role. Research limitations/implications-The typical shortcomings of survey-based research apply to this study. Originality/value-While previous research focuses primarily on environmental performance at the organizational level, this study addresses individual managerial performance with regard to environmental outcomes. In addition, we investigate how the level of integration between regular and environmental management control systems influences the relationship between environmental strategy and environmental managerial performance as well as the mediating role of environmental management control systems.

Effects of Environmental Strategy, Uncertainty and Top Management Commitment on the Environmental Performance: Role of Environmental Management Accounting and Environmental Management Control System

“…This means that the top management will be more committed and efficient for achieving best EP when there is involvement of EMA and EMCS. Same hypotheses have also been accepted in other research works like (Dangelico, 2015;Gibassier and Alcouffe, 2018;Latan et al, 2018;Roetzel et al, 2018) hence the results can be generalized.…”