생태적 환경 불확실성과 주요 관계자들의 압력에 따른 환경경영 통제시스템의 이용 행태와 환경 혁신

Abstract

The concrete relationships among external environmental factors, environmental strategy, the usage patterns of environmental management control systems (EMCSs), the types of corporate environmental innovations, and innovation openness have not been empirically examined in prior research. This study empirically investigated these relationships to identify and suggest the ways for increasing the degrees of environmental innovations through the use of EMCSs under adopted environmental strategy. The empirical data in this study were collected through the post-survey. 96 valid survey data were finally collected. The results of this study showed that ecological uncertainty and stake-holders’ pressures have a positive impact on the adoptions of ecological efficiency strategy and proactive environmental strategy. It was also observed that a proactive environmental strategy only positively influences the diagnostic and interactive usage of EMCSs. In the results of the effects of usage patterns of EMCSs on the types of innovation, it was showed that the EMCSs’ diagnostic use positively influences the levels of environmental-friendly product innovation, and interactive usage has a positive effect on the degrees of process innovation. According to the results, it was indicated that innovation openness has a moderating impact on the relationship between EMCSs’ diagnostic usage and environmental-friendly product innovation. Thus, it was demonstrated that under high levels of innovation openness, a high degree of environmental-friendly innovation can be achieved through the use of EMCSs. Based on these results, it is concluded that different usage types of EMCSs activate different forms of an environmental-friendly innovation in manufacturing firms. It is also broadly proposed that there exist influence relationships among the kinds of environmental strategy of a firm, the usage forms of EMCSs, and the different types of environmental-friendly innovations.