Effects of the environmental management system and top management support on the relationship between environmental management accounting practices and performance
DOI:
https://doi.org/10.5585/2024.25487Keywords:
environmental management system, senior management support, environmental management accounting practices, performanceAbstract
Objective: to analyze the mediating effects of the environmental management system and senior management support on the relationship between environmental management accounting practices and performance.
Methodology: descriptive, quantitative research (MEE) and survey, with the participation of 121 controllers from Brazilian industries.
Originality/Relevance: is based on the lack of studies that focus on the factors (environmental management system and administration support) that influence the relationship between environmental management accounting practices and environmental performance, making the study relevant for discussion and expanding the scope of research in the field of strategy and performance.
Main results: the results showed a positive relationship between environmental management accounting practices and financial and environmental performance. These practices were positively related to the environmental management system and senior management support and this support had positive effects on operational and financial performance. Furthermore, the environmental management system and top management support influence the relationship between practices and business performance.
Theoretical/methodological contributions: this study adds value to the literature by revealing the importance of the environmental management system and senior management support for the development of environmental management accounting practices and the promotion of operational, financial and environmental performance. Contributions/management: for company management, the results contribute by highlighting the benefits of the environmental management system and senior management support for promoting sustainable practices and consequently obtaining better performance.
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