Deakin University
Browse

File(s) under permanent embargo

The role of value systems in translating environmental planning into performance

journal contribution
posted on 2019-02-01, 00:00 authored by Campbell HeggenCampbell Heggen
This study identifies the nature and extent of interdependencies among environmental strategic planning (ESP), environmental value systems, and firms’ environmental and economic outcomes. Findings are reported based on survey data collected from a cross-sectional sample of Australian firms. The results suggest that while ESP is positively associated with improved environmental performance, the emphasis of environmental value systems may not directly influence environmental performance outcomes. Furthermore, though environmental performance is positively associated with economic performance, the indirect association between ESP and economic performance through environmental performance is not absolute. Rather, this indirect association is conditional on the emphasis placed on environmental value systems. Specifically, the indirect association between ESP and economic performance is stronger for firms that employ formal and informal systems to promote shared environmental values and beliefs throughout the organisation.

History

Journal

The British accounting review

Volume

51

Issue

2

Pagination

130 - 147

Publisher

Elsevier

Location

Amsterdam, The Netherlands

ISSN

0890-8389

Language

eng

Publication classification

C Journal article; C1 Refereed article in a scholarly journal

Copyright notice

2018, Elsvier