Although corporate environmentalism has achieved great momentum and the literature has examined both its motivations and performance outcomes, relatively little is known about the specific managerial processes whereby companies may translate their motivational factors into improved performance. In this respect, the environmental accounting literature suggests the introduction of specific control mechanisms such as environmental performance measurement systems. Yet, in the environmental domain, driving performance through measurement may be less straightforward than often realized because of various technical and motivational challenges. To examine further the theoretically questionable role of performance measurement in the environmental context, this study proposes a model in which the use of environmental performance measures for a variety of decision-making and control purposes mediates the links between firms’ environmental motivations and corporate performance. The results from a survey of 91 Italian companies provide support for the hypothesized relationships, while offering several insights into the differential strength of business-oriented, stakeholders-oriented and ethical motivations and their implications for environmental performance measurement systems. The paper concludes with some avenues for future research revealed by this work.

Lisi, I. E., Translating environmental motivations into performance: The role of environmental performance measurement systems, <<MANAGEMENT ACCOUNTING RESEARCH>>, 2015; (29): 27-44 [http://hdl.handle.net/10807/68469]

Translating environmental motivations into performance: The role of environmental performance measurement systems

Lisi, Irene Eleonora
2015

Abstract

Although corporate environmentalism has achieved great momentum and the literature has examined both its motivations and performance outcomes, relatively little is known about the specific managerial processes whereby companies may translate their motivational factors into improved performance. In this respect, the environmental accounting literature suggests the introduction of specific control mechanisms such as environmental performance measurement systems. Yet, in the environmental domain, driving performance through measurement may be less straightforward than often realized because of various technical and motivational challenges. To examine further the theoretically questionable role of performance measurement in the environmental context, this study proposes a model in which the use of environmental performance measures for a variety of decision-making and control purposes mediates the links between firms’ environmental motivations and corporate performance. The results from a survey of 91 Italian companies provide support for the hypothesized relationships, while offering several insights into the differential strength of business-oriented, stakeholders-oriented and ethical motivations and their implications for environmental performance measurement systems. The paper concludes with some avenues for future research revealed by this work.
Inglese
Lisi, I. E., Translating environmental motivations into performance: The role of environmental performance measurement systems, <<MANAGEMENT ACCOUNTING RESEARCH>>, 2015; (29): 27-44 [http://hdl.handle.net/10807/68469]
File in questo prodotto:
Non ci sono file associati a questo prodotto.

I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.

Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/10807/68469
Citazioni
  • ???jsp.display-item.citation.pmc??? ND
  • Scopus 105
  • ???jsp.display-item.citation.isi??? 90
social impact