The Moderating Role of Digital Environmental Management Accounting in the Relationship between Eco-Efficiency and Corporate Sustainability

Abeer M. Abdelhalim (), Nahla Ibrahim and Mohammed Alomair
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Abeer M. Abdelhalim: Department of Accounting, Applied College, King Faisal University, Al-Ahsa 31982, Saudi Arabia
Nahla Ibrahim: Department of Accounting, Faculty of Business Administration, King Faisal University, Al-Ahsa 31982, Saudi Arabia
Mohammed Alomair: Department of Accounting, Faculty of Business Administration, King Faisal University, Al-Ahsa 31982, Saudi Arabia

Sustainability, 2023, vol. 15, issue 9, 1-16

Abstract: In response to concerns about environmental issues and the role of manufacturing corporations in maintaining eco-efficiency, this study aimed to investigate the moderating role of digitally supported environmental management accounting (EMA) in the relationship between eco-efficiency and corporate sustainability performance. A quantitative approach was applied by using a survey distributed to a sample consisting of 77 individuals from senior and executive financial and operational positions in large Saudi manufacturing corporations. The findings of the linear regression analysis revealed that there is an insignificant direct relationship between eco-efficiency and corporate sustainability performance, while there is a significant moderating impact of EMA on the linkage between eco-efficiency and corporate environmental sustainability, and this significant moderating impact also applied to the linkage between digital applications and corporate environmental sustainability. This study provides good insights into the domain of environmental sustainability performance on the business scale in the Saudi context as an emerging economy, as it could be considered an innovative contribution to theoretical and practical aspects in the recent green issue adoption context; theoretically, it provides additional evidence of the role of digital EMA in improving environmental sustainability performance, and practically, the study findings can be beneficial for strategy and policymakers in corporations and regulators of environmental sustainability performance.

Keywords: eco-efficiency; digital technologies; environmental management accounting EMA; corporate environmental sustainability performance (search for similar items in EconPapers)
JEL-codes: O13 Q Q0 Q2 Q3 Q5 Q56 (search for similar items in EconPapers)
Date: 2023
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

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