환경통제시스템과 환경성과 간의 관계에서 조정루틴의 매개적 역할

Abstract

[Purpose] This study analyzes the mediating role of the coordination routines in the relationship between ECO－control systems and environmental performance. This analysis is expected to complement the inconsistent findings in the related prior literature. [Methodology] The study constructs a structural equation model and uses Partial Least Squares (PLS) to test hypotheses. The sample includes 100 firms out of top 600 large manufacturing firms that have responded to the survey. [Findings] The results show that ECO－control systems generally do not have a direct impact on environmental performance. However, it is found that ECO－control systems have a significant positive effect on coordination routines, and coordination routines also have a significant positive effect on environmental performance. Considering these results, it is expected that while ECO－control systems may not directly improve environmental performance, they can indirectly enhance it through coordination routines. [Implications] Previous studies on the relationship between ECO－control systems and environmental performance have not shown consistent results. The results of this study indicate that not only the establishment and utilization of ECO－control systems but also the enhancement of coordination routines through these systems may be crucial factors for improving environmental performance.