Ramegowda K. V.
-
0 publications
-
0 downloads
-
0 views
- 83 Views
-
0 books
-
The role of corporate environmental ethics in shaping environmental management accounting adoption under the institutional theory
Chetanraj D. B. , J. P. Senthil Kumar , Velaga Sri Sai , Ramegowda K. V. doi: http://dx.doi.org/10.21511/ee.15(1).2024.03Environmental Economics Volume 15, 2024 Issue #1 pp. 32-45
Views: 483 Downloads: 152 TO CITE АНОТАЦІЯThis study aims to investigate the complex association between institutional pressure, adoption of environmental management accounting (EMA), and financial performance, with corporate environmental ethics as a moderating component. It explains why and how firms adopt EMA in response to institutional demand to factor environmental factors into their strategic decision-making processes. Quantitative information is gathered using a structured questionnaire from 256 manufacturing companies’ environmental managers and executives who monitor environmental practices and policies and decision-makers who shape business environmental ethics and strategy in the Indian state of Karnataka. Data are analyzed using SmartPLS 4, and PLS-SEM tests the hypotheses. The results show that coercive pressure (β = 0.244, p = 0.000), mimetic pressure (β = 0.221, p = 0.000), and normative pressure (β = 0.209, p = 0.000) have a major role in determining the rate of EMA adoption. It is further identified that EMA adoption (β = 0.217, p = 0.000) positively influences the organization's financial performance. Furthermore, EMA adoption mediates the relationship between coercive pressure (β = 0.053, p = 0.000), normative pressure (β = 0.045, p = 0.000), mimetic pressure (β = 0.048, p = 0.000), and firm’s financial performance. Coercive pressure is associated with higher EMA adoption, although the impact of this link is moderated by corporate environmental ethics (β = 0.069, p = 0.000).
-
1 Articles
-
1 Articles
-
1 Articles