Translating environmental motivations into performance: The role of environmental performance measurement systems

Risultato della ricerca: Contributo in rivistaArticolo in rivista

65 Citazioni (Scopus)

Abstract

Although corporate environmentalism has achieved great momentum and the literature has examined both its motivations and performance outcomes, relatively little is known about the specific managerial processes whereby companies may translate their motivational factors into improved performance. In this respect, the environmental accounting literature suggests the introduction of specific control mechanisms such as environmental performance measurement systems. Yet, in the environmental domain, driving performance through measurement may be less straightforward than often realized because of various technical and motivational challenges. To examine further the theoretically questionable role of performance measurement in the environmental context, this study proposes a model in which the use of environmental performance measures for a variety of decision-making and control purposes mediates the links between firms’ environmental motivations and corporate performance. The results from a survey of 91 Italian companies provide support for the hypothesized relationships, while offering several insights into the differential strength of business-oriented, stakeholders-oriented and ethical motivations and their implications for environmental performance measurement systems. The paper concludes with some avenues for future research revealed by this work.
Lingua originaleEnglish
pagine (da-a)27-44
Numero di pagine18
RivistaManagement Accounting Research
Stato di pubblicazionePubblicato - 2015

Keywords

  • Business case
  • Eco-efficiency
  • Environmental performance
  • Environmental performance measurement systems
  • Stakeholders
  • Survey

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