作者
Hengky Latan, Charbel Jose Chiappetta Jabbour, Ana Beatriz Lopes de Sousa Jabbour, Samuel Fosso Wamba, Muhammad Shahbaz
发表日期
2018/4/10
期刊
Journal of cleaner production
卷号
180
页码范围
297-306
出版商
Elsevier
简介
This study aims to examine the effect of the combination of corporate environmental strategy, top management commitment, and environmental uncertainty, with a focus on the role of environmental management accounting (EMA), on corporate environmental performance. Using an online survey, we collect the sample data of 107 responses in ISO 14001 certified companies listed on the Indonesia Stock Exchange. The empirical evidence shows that there is a positive and significant influence between those organizational resources (corporate environmental strategy, top management commitment, and environmental uncertainty) on the use of EMA, which in turn can improve the environmental performance of companies. These findings indicate that EMA is a useful and important tool for providing information to achieve superior corporate environmental performance in Indonesian firms and the findings also suit for …
引用总数
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