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Integrating environmental management control systems to translate environmental strategy into managerial performance


Rötzel, Peter; Stehle, Alexander; Pedell, Burkhard; Hummel, Katrin (2019). Integrating environmental management control systems to translate environmental strategy into managerial performance. SSRN 1, University of Zurich.

Abstract

This study investigates the role of environmental management control systems as mechanisms to translate environmental strategy into environmental managerial performance. While prior research focuses primarily on environmental performance at the organizational level, this study specifically addresses individual managerial performance with regard to environmental outcomes. In addition, we investigate how the level of integration between regular and environmental management control systems influences the relation between environmental strategy and environmental managerial performance as well as the mediating role of environmental management control systems. Based on survey data from 218 firms and structural equation modeling, the results show that environmental management control systems mediate the relationship between environmental strategy and environmental managerial performance. Moreover, the level of integration significantly impacts the relationship between environmental management control systems and environmental managerial performance. Therefore, environmental management control systems are important mechanisms to translate environmental strategy into managerial performance, and a high level of integration can reinforce this role.

Abstract

This study investigates the role of environmental management control systems as mechanisms to translate environmental strategy into environmental managerial performance. While prior research focuses primarily on environmental performance at the organizational level, this study specifically addresses individual managerial performance with regard to environmental outcomes. In addition, we investigate how the level of integration between regular and environmental management control systems influences the relation between environmental strategy and environmental managerial performance as well as the mediating role of environmental management control systems. Based on survey data from 218 firms and structural equation modeling, the results show that environmental management control systems mediate the relationship between environmental strategy and environmental managerial performance. Moreover, the level of integration significantly impacts the relationship between environmental management control systems and environmental managerial performance. Therefore, environmental management control systems are important mechanisms to translate environmental strategy into managerial performance, and a high level of integration can reinforce this role.

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Additional indexing

Item Type:Working Paper
Communities & Collections:03 Faculty of Economics > Department of Business Administration
Dewey Decimal Classification:330 Economics
Scopus Subject Areas:Social Sciences & Humanities > Accounting
Social Sciences & Humanities > General Economics, Econometrics and Finance
Social Sciences & Humanities > Strategy and Management
Social Sciences & Humanities > Organizational Behavior and Human Resource Management
Language:English
Date:13 June 2019
Deposited On:24 Sep 2019 15:03
Last Modified:13 May 2020 23:12
Series Name:SSRN
Number of Pages:40
ISSN:1556-5068
OA Status:Green
Free access at:Publisher DOI. An embargo period may apply.
Publisher DOI:https://doi.org/10.2139/ssrn.3237376
Other Identification Number:merlin-id:18316

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