Institutional pressures, environmental management practices, firm characteristics and environmental performance
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Date
2021
Journal Title
Journal ISSN
Volume Title
Publisher
Accounting Research Journal
Abstract
The purpose of this paper is twofold: to establish the contribution of institutional pressures,
environmental management practices and firm characteristics to environmental performance; and to establish
whether environmental management practices mediate the relationship between institutional pressures and
environmental performance.
Design/methodology/approach – Using a cross-sectional design, data were collected through a
questionnaire survey of 303 manufacturing firms in Uganda. Data were analyzed using Statistical Package
for Social Sciences and MedGraph program (Excel version).
Findings – Both environmental management practices and institutional pressures are significant
predictors of environmental performance. Results further suggest that environmental management
practices partially mediate the relationship between institutional pressures and environmental
performance. Variables that represent firm characteristics are not significantly associated with
environmental performance.
Originality/value – This study provides an initial empirical evidence on the mediating role of
environmental management practices in the relationship between institutional pressures and environmental
performance. It also enhances our understanding of the contribution of individual dimensions of
environmental management practices and institutional pressures to environmental performance using
evidence from an emerging economy setting.
Description
Keywords
Environmental performance, Institutional pressures, Environmental Management Practices, Manufacturing firms, Institutional theory, Stakeholder theory
Citation
Bananuka, J., Bakalikwira, L., Nuwagaba, P., & Tumwebaze, Z. (2021). Institutional pressures, environmental management practices, firm characteristics and environmental performance. Accounting Research Journal. DOI 10.1108/ARJ-06-2020-0143