The influence of environmental commitment on the take-up of environmental management initiatives

Sophia Su*, Amy Tung, Kevin Baird

*Corresponding author for this work

Research output: Contribution to journalArticle

1 Citation (Scopus)

Abstract

The objective of the study was to examine the influence of environmental commitment (general commitment and cost–benefit-based commitment) on the take-up of environmental management initiatives including Environmental Management Systems (EMSs) and Environmental Activity Management (EAM). A survey was distributed to 659 financial controllers and similarly titled employees in Australian manufacturing organisations. While general commitment was not found to be significantly associated with the take-up of both EMSs and EAM, cost–benefit-based commitment was identified as a significant factor affecting the take-up of EMSs and all three levels of EAM (environmental activity analysis, environmental activity cost analysis, and environmental activity-based costing). The findings provide practitioners with insights in respect to how they can endeavour to promote the take-up of environmental management initiatives via enhancing environmental commitment

Original languageEnglish
Pages (from-to)289-301
Number of pages13
JournalAustralasian Journal of Environmental Management
Volume24
Issue number3
Early online date16 Jun 2017
DOIs
Publication statusPublished - 2017

Keywords

  • environmental activity analysis
  • environmental activity cost analysis
  • environmental activity management
  • environmental activity-based costing
  • environmental commitment
  • Environmental management systems

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