Economics at your fingertips  

The role of value systems in translating environmental planning into performance

Campbell Heggen ()

The British Accounting Review, 2019, vol. 51, issue 2, 130-147

Abstract: This study identifies the nature and extent of interdependencies among environmental strategic planning (ESP), environmental value systems, and firms’ environmental and economic outcomes. Findings are reported based on survey data collected from a cross-sectional sample of Australian firms. The results suggest that while ESP is positively associated with improved environmental performance, the emphasis of environmental value systems may not directly influence environmental performance outcomes. Furthermore, though environmental performance is positively associated with economic performance, the indirect association between ESP and economic performance through environmental performance is not absolute. Rather, this indirect association is conditional on the emphasis placed on environmental value systems. Specifically, the indirect association between ESP and economic performance is stronger for firms that employ formal and informal systems to promote shared environmental values and beliefs throughout the organisation.

Keywords: Strategic planning; Value systems; Eco-control; Environmental performance; Management control systems (search for similar items in EconPapers)
Date: 2019
References: View references in EconPapers View complete reference list from CitEc
Citations: Track citations by RSS feed

Downloads: (external link)
Full text for ScienceDirect subscribers only

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:

Access Statistics for this article

The British Accounting Review is currently edited by Nathan Lael Joseph and Alan Lowe

More articles in The British Accounting Review from Elsevier
Bibliographic data for series maintained by Dana Niculescu ().

Page updated 2019-09-02
Handle: RePEc:eee:bracre:v:51:y:2019:i:2:p:130-147