Abstract
The current study aims to investigate the impact of energy efficiency, green intellectual capital and environmental management accounting system on environmental performance and competitive advance in Indonesia manufacturing industry. In doing so, we utilized the sophisticated methodology of PLS-SEM to identify the potential association among the variables of interest. Even after the growing consciousness for environmental management, there exist some companies that consider the acceptance of environmental trend as an obstacle to their growth and performance. The results confirm that all selected variables have a positive and significant impact on environmental performance and competitive advantage in the manufacturing industry in Indonesia. Moreover, the outcomes of the PLS-SEM confirm that environmental performance and competitive advantage have positively and expressively impacted by green intellectual, energy efficiency and environmental accounting system. In general, the results of partial least square confirm that the three factors, i.e., green intellectual capital, energy efficiency, and environmental accounting management system are the positive and significant contributor to enhance the environmental performance and competitive advantage of the firm in Indonesia manufacturing industry.Keywords: Energy efficiency, green intellectual capital, environmental performance, competitive advantage, Indonesia.JEL Classifications: Q55, Q50, O34DOI: https://doi.org/10.32479/ijeep.8283
Highlights
In the existing era of enhanced ecological pressures, economies tend to be more cautious about environmental management
The field of environmental management accounting (EMA) makes certain that organizational accounting information favoring or disrupting environment are available for the course of managerial decision making
The excess of physical and monetary information resulted from EMA help to support the fundamentals of environmental management and aid decision making for building superior environmental protection agencies
Summary
In the existing era of enhanced ecological pressures, economies tend to be more cautious about environmental management. Witnessing the adverse effects of energy for causing carbon emissions and environmental degradation, the local and international firms are keen to reduce their energy dependence In this regard, findings the alternatives for utilizing green energy and enabling technologies to attain energy efficiency (EE) are considered effective for enhancing the firm’s response to environmental management (Jasch, 2003; Gabriel, 2017). Findings the alternatives for utilizing green energy and enabling technologies to attain energy efficiency (EE) are considered effective for enhancing the firm’s response to environmental management (Jasch, 2003; Gabriel, 2017) It provides a monetary benefit to the organizations in reducing operational costs that resulted in improved operating income It supports the company’s mission of green marketing, that enable to build green organizational image and enhance the firm’s competitiveness. Chapter four presents empirical findings and chapter five summaries research findings and offers policy implications
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