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Enhancing firms’ environmental performance and financial performance through green supply chain management practices and institutional pressures
Sustainability Accounting, Management and Policy Journal ( IF 3.964 ) Pub Date : 2019-11-18 , DOI: 10.1108/sampj-02-2019-0047
Masood Nawaz Kalyar , Aftab Shoukat , Imran Shafique

The purpose of this study is to examine how individual dimensions of green supply chain management (GSCM) practices affect firms’ financial performance directly and through environmental performance. Furthermore, the authors investigate the contingent role of institutional pressures on the direct link between GSCM practices and environmental performance and GSCM practices and financial performance.,Using a convenience sampling technique, data were collected from 238 textile firms in the province of Punjab, Pakistan. Hayes’ PROCESS macro was used to analyze the hypotheses.,The findings demonstrate that GSCM practices (green manufacturing, green purchasing, eco-design, cooperation with customers and green information systems) have a significant direct impact on firms’ financial performance directly and through environmental performance. Additionally, institutional pressures significantly moderate the nexus of GSCM practices-environmental performance and environmental performance-financial performance.,Textile firms should implement GSCM practices not just because of the pressure from regulatory bodies but also to elevate their environmental and financial performance. Government should also play its role in influencing the organizations for the adoption of GSCM practices, as its role is a significant one in preserving the environment.,Because of less emission, energy usage and wastage, environmental performance will be increased, which affect the society positively.,Along with studying the GSCM practices in the textile industry of Pakistan, drawing upon the institutional theory, the contingent role of institutional pressures on two stages (first, between GSCM practices and environmental performance, and secondly, between GSCM practices and financial performance) is the novelty of this study.

中文翻译:

通过绿色供应链管理实践和制度压力提高公司的环境绩效和财务绩效

本研究的目的是研究绿色供应链管理 (GSCM) 实践的各个方面如何直接和通过环境绩效影响公司的财务绩效。此外,作者调查了制度压力对 GSCM 实践与环境绩效以及 GSCM 实践与财务绩效之间的直接联系的偶然作用。使用便利抽样技术,从巴基斯坦旁遮普省的 238 家纺织公司收集了数据。Hayes 的 PROCESS 宏用于分析假设。研究结果表明,GSCM 实践(绿色制造、绿色采购、生态设计、与客户合作和绿色信息系统)对公司的财务绩效有直接和通过的显着直接影响。环保性能。此外,制度压力显着缓和了 GSCM 实践 - 环境绩效和环境绩效 - 财务绩效之间的联系。纺织企业应该实施 GSCM 实践,不仅是因为来自监管机构的压力,而且是为了提高他们的环境和财务绩效。政府还应发挥其作用,影响组织采用 GSCM 实践,因为它在保护环境方面发挥着重要作用。,由于排放、能源使用和浪费更少,环境绩效将提高,从而影响社会,随着研究巴基斯坦纺织业的 GSCM 实践,借鉴制度理论,制度压力在两个阶段的偶然作用(第一,
更新日期:2019-11-18
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