Search results

The relationship between the elements of the triple bottom line (TBL) is a controversial area that is constantly debated in the sustainability literature. This study addresses this debate by testing the relationships between these elements, while considering environmental management accounting (EMA) as a mediating influence.

This paper examines survey responses from upper-level managers from ISO 14001-certified manufacturing companies listed on the Indonesian Stock Exchange (IDX). The hypotheses were tested using a partial least squares approach, and bias-corrected and accelerated bootstrap confidence intervals were used to test the significance of the relationships between variables.

The authors found a direct relationship between the TBL elements and the role of EMA and social performance in mediating the relationship between economic performance and environmental performance.

This research also provides new insights into the progress of the social resource-based view (SRBV) theory, where the social element missing from the TBL approach can be found.

The findings of this article imply that it is worthwhile to invest in corporate sustainability because it is thereby possible to simultaneously achieve economic, environmental and social performance, since such elements are truly integrated. In addition, possession of EMA management tools is necessary to enhance the relationships between economic performance and environmental performance. Furthermore, social performance seems to constitute an important bond between both of these, indicating that the social element of the TBL is necessary to achieve truly competitive performance.

This study contributes to the corporate environmental management literature by providing empirical evidence regarding the TBL elements.

This study aims to envisage the impact of green project management (GPM) practices on sustainable competitive advantage (SCA). Moreover, this study also accessed the mediating role of green knowledge acquisition (GKA) as a mechanism between GPM and SCA.

Using a quantitative field survey, the data were collected from the multi-sector manufacturing enterprises (n = 265) in Pakistan. The measurement and structural model were tested through Analysis of Moment Structure by conducting a covariance structure analysis.

The findings suggest that GPM practices are positively related to SCA. In addition to this direct effect, GKA play a significant role in explaining the associations between GPM practices and SCA. The findings bring essential insights for the enterprises, policymakers, practitioners and project managers to promote GPM practices for low-carbon projects to achieve SCA.

The data used in this study is cross-sectional in nature. The geographic location is limited to firms in Pakistan, while well-validated subjective measures are used to make the survey more convenient for participants.

The practitioners in general, while project managers in particular, are recommended to implement GPM practices and GKA to achieve high performance of SCA.

To the best of the authors’ knowledge, this is one of the first studies to examine GPM practices and its effect on SCA directly and via GKA in a single model.

This paper aims to evaluate the impacts of the COVID-19 crisis on startups performance and the moderating effects played by several resilience-related startup characteristics during times of crisis.

To achieve this, 94 Brazil-based startups were surveyed, and multivariate data techniques (PLS-SEM) were applied.

The results show that despite the startups performance having been affected by the pandemic crisis, the response measures, when influenced by the resilience characteristics of these companies, moderated this effect. Furthermore, our findings suggest the future challenges to be faced by these organisations in the post-pandemic period.

Proposing a framework, our survey research contributes to the dynamic capabilities theory by showing that startups resilience is linked to the micro-foundations of sensing (e.g. innovation systems, resilience culture, pivoting practices, innovativeness products), seizing (e.g. leadership/focused skills, people development and selection, agility, clear vision of business process) and reconfiguring capabilities.

Not only for theory, but this paper also contributes insights and guidelines for business practice in the face of challenges arising from times of crisis. By demonstrating the positive effect of early response measures based on resilience, our findings provide genuine managerial input that can help managers, funders and decision-makers in these companies operations against turbulent crises early on, thereby supporting the traction phase and sustaining their performance.

Previous research has examined the effects of the COVID-19 crisis in several sectors and perspectives. However, this study is the first to empirically test and clarify how the resilience and singularities of these new business models based on innovation could react to the changes caused by the pandemic.

This paper aims to test a conceptual framework that describes the relationship between environmental strategy, environmental management accounting and environmental performance. In this paper, the authors argue that environmental strategy can directly influence environmental performance through environmental management accounting.

This paper examines the survey responses of general managers, operations managers, financial managers and environmental managers in an ISO 14001 certified company listed on the Indonesia Stock Exchange. The hypotheses were tested using a consistent partial least squares approach and bias-corrected and accelerated bootstrap confidence intervals to test the significance between variables.

In general, the proposed framework obtains adequate goodness-of-fit statistics. Furthermore, the results support the argument that there is a positive and significant effect of environmental strategies on the environmental performance of companies and that the role of environmental management accounting can mediate their relationship.

The limitations of this study relate to the small sample size, as environmental results are still regarded as confidential by many companies. A causal relationship cannot be confirmed for the results. The instrument used is fully adopted from previous research, without unidimensional re-testing. This study contributes to the natural resource-based view literature by responding to recent calls to test the combined effect of resources on environmental performance.

This result could serve as a specific reference for policymaking at firms to continuously improve their environmental performance. This study also has important implications for management practices by illustrating the potential of environmental strategies and environmental management accounting to improve environmental performance.

This result indicates that the improving green accounting in Indonesia would appear to require more mandated pressure from, particularly, governmental powers.

This study contributes to the corporate environmental accounting literature by providing empirical evidence linking environmental strategy with environmental performance through the implementation of environmental management accounting.

The existing literature indicates that the ultimate purpose of green human resource management (GHRM) practices is to enhance sustainable corporate performance by shaping employees’ green behaviors. In this vein, we argue that green organizational culture and employee existing pro-environmental behaviors are the important factors or channels through which GHRM practices shape green employee behaviors for sustainable corporate performance. Consequently, we draw on the ability, motivation, and opportunity (AMO) framework to examine how firms’ GHRM practices indirectly shape employee green behavior for sustainable corporate performance by cultivating and reinforcing green organizational culture under the boundary condition of high employee pro-environmental behavior.

This study uses multi-source, dyadic, and time-lagged data collected from green HR managers and employees in 242 ISO-14001-certified green firms in the Kingdom of Saudi Arabia. The study applies structural equation modeling through LISREL 12 software for testing of hypotheses.

The findings support the postulation that GHRM practices, directly and indirectly, shape employee green behaviors for sustainable performance. GHRM practices indirectly enhance employee green behaviors for sustainable performance by cultivating and fostering the green organizational culture in the presence of high pro-environmental behavior.

This study outlines theoretical and practical implications on how HRM managers require an established green organizational culture and employee pro-environmental behaviors to effectively direct GHRM for enhanced sustainable corporate performance. HRM managers should make use of appropriate interventions, including but not limited to GHRM practices, to foster a green organizational culture and employee pro-environmental behaviors.

This is an original study that outlines the importance of alignment between Green HRM practices and employee pro-environmental behaviors towards shaping green organizational culture and employee behaviors for corporate sustainability. The study demonstrates how GHRM practices enhance sustainable corporate performance through sequential mediations of green organizational culture and employee green behaviors, and under the boundary condition of pro-environmental behavior.

The purpose of this paper is to identify and systematize journal articles that relate to new product development (NPD) within a circular economy (CE) and to present an integrative framework.

It was conducted a qualitative research based on a systematic review of the literature.

As results, it is presented the identification of the main practices and actions of CE applied to NPD, as well as the drivers, barriers and the stakeholders involved in the integration between CE and NPD.

The main contributions of this research are: mapping the state-of-the-art on the topic and systematizing the existing knowledge; providing useful insights for product development professionals considering adopting CE practices and tools in their NPD processes; and presenting a unique, integrative framework to guide organizations’ actions.