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

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