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This study aims to assess the linkage of environmental strategy and firm performance
with sequential mediation role of environmental management accounting and top
management commitment. Based on survey data, total 308 questionnaires were utilized to
test the study’s hypotheses by applying structural equation modeling and sequential
mediation through SPSS and AMOS. To test sequential mediation, Hayes’ Model 6 as
described in PROCESS with bootstrap methods was used. The results of the study
indicated that there is a positive and direct relationship within study model, the sequential
mediating effect of environmental strategy on firm performance through environmental
management accounting and top management commitment is positive and significant.
The research seeks to draw the focus of environmental strategy to enhance the firm
performance in Pakistan and to increase the adoption of environmental management
accounting. This study encourages managers to subsidize in the direction of sustainability
which will make top managers to be more committed.to EMA practices. Environmental
management accounting can support businesses to look at their ecological and social
burdens as well as it may lead to the credentials of joint ecological and monetary benefits
from business activities.
Muhammad Amir, Naveed Iqbal Chaudhry. (2019) Linking Environmental Strategy to Firm Performance: A Sequential Mediation Model via Environmental Management Accounting and Top Management Commitment, Pakistan Journal of Commerce and Social Sciences, Volume 13, Issue 4.
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