The impact of interactive and diagnostic levers of eco‐control on eco‐innovation: The mediating role of employee environmental citizenship behaviour

Abstract

The study contributes to the management control system (MCS), environmental and behavioural reaction literature by examining the mediating role of employee environmental citizenship behaviour on the association between the interactive and diagnostic use of eco-control with eco-innovation. Based on an empirical analysis of 406 Australian organisations, the results indicate that employee environmental citizenship behaviour mediates the effect of both the interactive and diagnostic use of eco-control on eco-innovation (specifically, eco-product innovation). The findings highlight the importance of eco-controls and employee behaviour, specifically employee environmental citizenship behaviour, in influencing eco-innovation.

How eco‐control systems enhance carbon performance via low‐carbon supply chain collaboration? The moderating role of organizational unlearning

“…We first developed the initial questionnaire based on previous literature and face‐to‐face interviews (Ahmed et al, 2020; Nuhu et al, 2022). Then, we invited 42 middle and senior managers to participate in the pilot test and revised the questionnaire according to their suggestions, so that the final questionnaire has good validity.…”

“…Table 1 shows that scholars mainly examine the motivation and effectiveness of using ECS. It is believed that ECS increases carbon efficiency (Gunarathne et al, 2020; Heggen, 2018), supports low‐carbon innovation (Guenther et al, 2016; Journeault et al, 2016), promotes ecological practices (Ahmed et al, 2020; Guenther et al, 2016; Nuhu et al, 2022), and enhances enterprise performance (Journeault et al, 2016; Laguir et al, 2021).…”

“…Despite abundant research on the environmental benefits of ECS, whether and how ECS affects carbon performance has not yet been examined (Journeault et al, 2016; Laguir et al, 2021; Narayanan & Boyce, 2019; Nuhu et al, 2022). In addition, existing research on under what conditions ECS affects carbon performance is insufficient (Crutzen et al, 2017; Heggen & Sridharan, 2021; Laguir et al, 2021; Nuhu et al, 2022). These gaps may hinder the development of ECS.…”

“…The information provided by ECS helps enterprises reduce the purchase and use of high‐carbon substances and improve ecological efficiency, and promote environmental awareness among their primary stakeholders (Gunarathne & Lee, 2020). Despite the critical roles of ECS in improving environmental performance, including compliance cost reduction (Laguir et al, 2021), emission reduction (Nuhu et al, 2022), resource allocation (Henri & Journeault, 2010), and environmental technology development (Laguir et al, 2021), the previous studies have not considered the effects of ECS on carbon performance (Journeault et al, 2016; Wei et al, 2018). Carbon performance aims to resolve climate risks by reducing energy use, carbon emissions and carbon‐containing substances, which better reflects the results of the enterprises' low‐carbon actions.…”

Corporate green innovation and stock liquidity in China

“…In this context, as the main component of resource consumption and pollution discharge, enterprises' green and sustainable development has become important. Enterprise green innovation represents the application of new or improved environment friendly services or products (Chen et al, 2006; Nuhu et al, 2022; Rennings, 2000). For enterprises, increasing green innovation is a powerful means for realising green and sustainable development.…”