مقاله انگلیسی رایگان در مورد اثرات استراتژی محیطی بر عملکرد سازمانی شرکت – الزویر 2018

Environmental accounting is increasingly gaining momentum in the search for sustainable organizations (Christ and Burritt, 2015; Schaltegger and Csutora, 2012; Schaltegger and Lüdeke-Freund, 2013). This is because stakeholders have pressured managers to focus more on environmental issues and environmental performance evaluation (Bennet et al., 2003; Burritt and Schaltegger, 2010; Rodrigue et al., 2013). In order to achieve better corporate environmental management, the implementation of environmental strategies and the use of environmental management accounting (EMA) have been considered key competitive advantages for many companies (Burritt, 2005; Gunarathne and Lee, 2015; Lisi, 2015; Wagner and Schaltegger, 2004). In this work, environmental accounting is understood as the management of monetary, physical and qualitative information on the environmental impacts and the financial consequences of environmentally relevant business activitiesdinformation that supports internal and external decisionmaking, reporting and accountability (Schaltegger et al., 2003). An environmentally friendly organization tends to be dependent on the commitment of top management, which ultimately can result in the achievement of an improved competitive advantage (Spencer et al., 2013; Porter and van der Linde, 1995). The process towards a world-class environmental performance requires the involvement of company resources that includes the commitment of top management, a planning process capable of integrating corporate strategy with environmental issues, and the use of environmental management accounting (EMA). However, to date, the empirical testing of these relationships has not been extensive and has not taken into account the reality of emerging economies, such as Indonesia. Nevertheless, the literature suggests that more research is necessary to understand the Indonesian situation in terms of sustainability-related concepts and practices (Chapple and Moon, 2005). This research is motivated by the lack of empirical evidence currently available on cleaner production about whether or not the use of EMA can improve the environmental performance of companies (Jasch, 2006; Schaltegger et al., 2012). Most of the existing research linking accounting to sustainability has focused on corporate social disclosure (Makel € € a, 2017; Maas et al., 2016; Lodhia and Hess, 2014)and has been more focused on the effects of ecoefficiency on firms’ performance (Burritt and Saka, 2006; Journeault, 2016; Lee, 2012). However, several critical review studies (Derchi et al., 2015; Owen, 2008; Parker, 2011) show that there are a number of persistent gaps in the literature that have not been examined, including the role of the combined resources of the company e such as EMA, top management support, etc. e in boosting corporate greening (Hart and Dowell, 2011).