Abstract
The present study is motivated to investigate the importance of ecological innovations and knowledge management in influencing environmental performance. The focus of the present study lies in identifying the contribution of environmental management accounting in driving the firm's knowledge transfer, green innovation, and environmental performance in Indonesian small and medium enterprises sector. The current collected the data from 223 respondents from different SMEs of Indonesia. The results of PLS-SEM confirm that all variables have a positive and significant impact on the environmental performance of Indonesia SMEs. Moreover, the outcomes of the PLS-SEM confirm that knowledge transfer, green innovation, and environmental performance have significantly and positively impacted by environmental management accounting system. The outcomes of partial least square structural equation modelling also indicate that knowledge transfer and green innovation have also positively and significantly impact on the environmental performance. The results further recommended that the firms can improve their environmental performance by implementing good environmental management accounting system. Keywords: Knowledge transfer, green innovation, environmental performance, Indonesia.JEL Classifications: Q55, Q50DOI: https://doi.org/10.32479/ijeep.8285
Highlights
In the current environmental era, safeguarding environment has been the center of attention and a major concern for businesses (Chuang and Huang, 2018)
This is followed by an increased consideration for environmental management in the recent literature
Organizational characteristics underlie a significant part in influencing environmental management (Jimenez-Aleixandre, 2002; Sharma, 2000; Hale and Hovden, 1998)
Summary
In the current environmental era, safeguarding environment has been the center of attention and a major concern for businesses (Chuang and Huang, 2018). To the best of our knowledge, the current study is novel in studying the joint contribution of environmental accounting, innovation and KTR in boosting firm’s EPR and add greater value to the literature in identifying a critical empirical link among the variables. In this way, the current investigation can be useful in lending support to build efficient environmental and organizational policies for decision making and sustainability. Section-5 summarized the findings and provided policy implications
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