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ISSN:2325-6192 (print)
ISSN:2325-6206 (online)
Journal of Environmental Accounting and Management
António Mendes Lopes (editor), Jiazhong Zhang(editor)
António Mendes Lopes (editor)

University of Porto, Portugal

Email: aml@fe.up.pt

Jiazhong Zhang (editor)

School of Energy and Power Engineering, Xi'an Jiaotong University, Xi'an, Shaanxi Province 710049, China

Fax: +86 29 82668723 Email: jzzhang@mail.xjtu.edu.cn

Environmental Management Accounting and Corporate Performance: the Mediating Role of Corporate Environmental Ethics: Evidence from the Manufacturing Sector

Journal of Environmental Accounting and Management 11(1) (2023) 41--52 | DOI:10.5890/JEAM.2023.03.003

Sarfaraz Javed

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Abstract

Emerging environmental concerns call the companies to adopt environmental management accounting to align with their environmental, financial, and social goals. This study is performed in India's manufacturing sector to see how EMA adoption impacts its environmental, financial, and social performance. The study has also incorporated the impact of corporate environment ethics. This study is a quantitative study based on questionnaires, and the data were collected from 384 participants. The data analysis applying CFA and SEM has shown that EMA adoption of firms' financials, environmental, and social performance is significant and positive. Simultaneously, the mediation of corporate environment ethics is also significant and positive. The study is an authentic source for promoting EMA adoption by firms in India and worldwide to align its environmental, financial, and social goals.

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