The Effect of Environmental Management Accounting and Green Transformational Leadership on Environment, Social, Governance (ESG) Performance: Green Innovation as Mediating Variable

Vierina Clyde (), Tubagus Ismail (), Imam Abu Hanifah () and Elvin Bastian ()

International Journal of Innovative Research and Scientific Studies, 2025, vol. 8, issue 2, 4395-4411

Abstract: This paper analyzes the effect of environmental management accounting and green transformational leadership on environment, social, and governance (ESG) performance, with green product innovation and green process innovation as mediating variables. This research adopts a quantitative method and survey method. This study relied on self-reported primary data from a self-administered survey by spreading questionnaires to collect primary data from 263 chief executive officers and finance managers of manufacturing companies in Banten Province. One measurement was analyzed using structural equation modeling (SmartPLS 3.3). Twenty-eight (28) hypotheses were proposed: Environmental Management Accounting (EMA) has a positive effect on Green Process Innovation (GPI1); Environmental Management Accounting (EMA) has a positive effect on Green Product Innovation (GPI2); Green Transformational Leadership (GTL) has a positive effect on Green Process Innovation (GPI1); Green Transformational Leadership (GTL) has a positive effect on Green Product Innovation (GPI2); Environmental Management Accounting (EMA) has a positive effect on Environmental Performance (EP); Environmental Management Accounting (EMA) has a positive effect on Social Performance (SP); Environmental Management Accounting (EMA) has a positive effect on Governance Performance (GP); Green Transformational Leadership (GTL) has a positive effect on Environmental Performance (EP); Green Transformational Leadership (GTL) has a positive effect on Social Performance (SP); Green Transformational Leadership (GTL) has a positive effect on Governance Performance (GP); Green Product Innovation (GPI2) has a positive effect on Environmental Performance (EP); Green Product Innovation (GPI2) has a positive effect on Social Performance (SP); Green Product Innovation (GPI2) has a positive effect on Governance Performance; Green Process Innovation (GPI1) positively impacts Environmental Performance (EP); Green Process Innovation (GPI1) has a positive impact on Social Performance (SP); Green Process Innovation (GPI1) has a positive impact on Governance Performance (GP). Green Process Innovation (GPI1) mediates the effect of Environmental Management Accounting (EMA) on Environment, Social, and Governance Performance (ESG); Green Process Innovation (GPI1) mediates the effect of Environmental Management Accounting (EMA) on Environment, Social, and Governance Performance (ESG); Green Process Innovation (GPI1) mediates the effect of Green Transformational Leadership (GTL) on Environment, Social, and Governance Performance (ESG); Green Process Innovation (GPI1) mediates the effect of Green Transformational Leadership (GTL) on Environment, Social, and Governance Performance (ESG).

Keywords: Environmental management accounting; ESG performance; Green process innovation; Green product innovation; Green transformational leadership. (search for similar items in EconPapers)
Date: 2025
References: Add references at CitEc
Citations:

Downloads: (external link)
https://ijirss.com/index.php/ijirss/article/view/6373/1205 (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:aac:ijirss:v:8:y:2025:i:2:p:4395-4411:id:6373

Access Statistics for this article

International Journal of Innovative Research and Scientific Studies is currently edited by Natalie Jean

More articles in International Journal of Innovative Research and Scientific Studies from Innovative Research Publishing
Bibliographic data for series maintained by Natalie Jean ().