ABSTRACT

This study investigates whether stakeholder pressure directly intensifies the extent of eco-control systems’ use, and thus indirectly affects economic and environmental performance. Cross-sectional data was collected from 93 UK manufacturers belonging to industries of high pollution propensity, and analysed using structural equation modelling. This study provides a broader understanding of environmental management control systems (EMCS) development, responds to calls in the literature for extending prior empirical research to both the antecedents and consequences of EMCS, and offers further evidence from the UK context (one of the leading countries in tackling environmental-related issues). Our findings reveal that the pressure from organisational stakeholders is significantly and positively associated with all eco-control systems’ constructs. Interestingly, our findings indicate a lack of significant indirect relations between stakeholder pressure groups and firms’ performance (economic or environmental), and only eco-control incentives influence UK firms’ environmental performance.

摘要

这项研究调查了利益相关者的压力是否直接加剧了生态控制系统的使用范围，从而间接影响了经济和环境绩效。从属于高污染倾向行业的93家英国制造商收集横截面数据，并使用结构方程模型进行分析。这项研究对环境管理控制系统（EMCS）的发展提供了更广泛的理解，响应了文献中关于将先前的经验研究扩展到EMCS的前因和后果的呼吁，并提供了来自英国背景的进一步证据（领先国家之一）解决与环境有关的问题）。我们的研究结果表明，来自组织利益相关者的压力与所有生态控制系统的构建都具有显着正相关。