The effectiveness of using environmental performance measures

Amy Tung*, Kevin Baird, Herbert Schoch

*Corresponding author for this work

Research output: Contribution to journalArticle

2 Citations (Scopus)

Abstract

This article examines the association between the extent of use of environmental performance measures (EPMs) (operational and management EPMs) and the purpose of using EPMs (for legitimacy, accountability and environmental decision-making purposes) with the effectiveness of such practices. The effectiveness of EPMs is assessed from two perspectives, the achievement of environmental process outcomes and environmental performance. Data were collected by mail survey questionnaire from a random sample of 899 senior financial officers in Australian manufacturing organisations. The results indicate that the extent to which operational EPMs are used and the use of EPMs for environmental decision making purposes show a direct positive association with the achievement of environmental process outcomes and an indirect association with environmental performance. These findings highlight the importance of achieving improvements in environmental processes, both due to its role as an antecedent of environmental performance and as a mediator of the association between the extent of use of EPMs and the purpose of using EPMs with environmental performance. The findings provide managers with an insight into how EPMs can contribute to the achievement of environmental process outcomes and environmental performance.

Original languageEnglish
Pages (from-to)459-474
Number of pages16
JournalAustralasian Journal of Environmental Management
Volume25
Issue number4
Early online date12 Aug 2018
DOIs
Publication statusPublished - 2018

Keywords

  • environmental performance
  • Environmental process outcomes
  • the purpose of using environmental performance measures
  • the use of environmental performance measures

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