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The role of value systems in translating environmental planning into performance
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 reviewVolume
51Issue
2Pagination
130 - 147Publisher
ElsevierLocation
Amsterdam, The NetherlandsPublisher DOI
ISSN
0890-8389Language
engPublication classification
C Journal article; C1 Refereed article in a scholarly journalCopyright notice
2018, ElsvierUsage metrics
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