The impact of environmental activity management and sustainability strategy on triple bottom line performance

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Abstract

This study examines the impact of environmental activity management (EAM) on triple bottom line (TBL) performance and the role that sustainability strategies play in mediating these relationships. Data were collected using a survey of Australian managers and analysed using structural equation modelling (SEM). The findings indicate that each of the three levels of EAM – 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 EAM practices through the use of sustainability strategies in order to enhance performance. This study provides empirical insight into the impact that EAM practices and environmental and social sustainability strategies have on all three aspects of TBL performance.

Original languageEnglish
Pages (from-to)175-207
Number of pages33
JournalAdvances in Management Accounting
Volume33
DOIs
Publication statusPublished - 2021

Keywords

  • Sustainability management accounting
  • environmental activity management
  • environmental sustainability strategy
  • social sustainability strategy
  • triple bottom line
  • performance
  • Social sustainability strategy
  • Triple bottom line
  • Environmental sustainability strategy
  • Environmental activity management
  • Performance

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