The Impact of Environmental Activity Management and Sustainability Strategies on Triple Bottom Line Performance

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Abstract

This study examines the impact of environmental activity management on triple bottom line performance and the role that sustainability strategies play in mediating these relationships. Data was collected using a survey of Australian managers and analysed using structural equation modelling. The findings indicate that each of the three levels of environmental activity management - environmental activity analysis, environmental activity cost analysis and environmental activity based costing - influence specific aspects of performance, either directly and/or indirectly through environmental and social sustainability strategies. The findings suggest that managers could enhance their use of environmental activity management practices through the use of sustainability strategies in order to enhance performance. This study provides empirical insight into the impact that environmental activity management practices and environmental and social sustainability strategies have on all three aspects of triple bottom line performance.
Original languageEnglish
JournalAdvances in Management Accounting
Volume33
Publication statusAccepted/In press - 7 Apr 2021

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