Do cultural controls, eco-learning and environmental strategy lead to high environmental innovation?

Fabricia Rosa, Rogério J. Lunkes, Daiane Antonini Bortoluzzi and Januário José Monteiro

Journal of Accounting & Organizational Change, 2022, vol. 19, issue 5, 625-641

Abstract: Purpose - This study aims to analyze the effect of cultural controls and environmental strategy (ES) on environmental innovation (EI). Second, this study examines the role of eco-learning (ECOL) in ES. Design/methodology/approach - This research sample was composed of 150 publicly traded Brazilian companies that participated in a survey. The hypotheses were analyzed through structural equation modeling and fuzzy set qualitative comparative analysis. Findings - The results showed that cultural controls have a negative effect on ES and a positive effect on EI. This study highlights the importance of ES and ECOL in mitigating the negative impact of cultural controls. The results suggest that organizations adopt a high degree of ECOL and ES to achieve high EI. Originality/value - This study expands the understanding of the ambivalence of cultural controls and contributes to the literature by suggesting combining them with ES and ECOL to generate environmental benefits.

Keywords: Cultural controls; Environmental strategy; Eco-learning; Environmental innovation (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:eme:jaocpp:jaoc-01-2022-0010

DOI: 10.1108/JAOC-01-2022-0010

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