The influence of environmental commitment on the take-up of environmental management initiatives. Issue 3 (3rd July 2017)

• Record Type: Journal Article
• Authors: Su, Sophia; Tung, Amy; Baird, Kevin
• Is Part Of: Australasian journal of environmental management. Volume 24:Issue 3(2017)
• Page Start: 289
• Page End: 301
• Publication Date: 2017-07-03
• Subjects: Environmental management systems -- environmental activity management -- environmental activity analysis -- environmental activity cost analysis -- environmental activity-based costing -- environmental commitment; Environmental policy -- New Zealand -- Periodicals; Environmental protection -- Australia -- Periodicals; Conservation of natural resources -- New Zealand -- Periodicals; Environmental protection -- New Zealand -- Periodicals; Conservation of natural resources -- Australia -- Periodicals; Environmental policy -- Australia -- Periodicals; Environmental protection -- Periodicals; 363.70099
• DOI: 10.1080/14486563.2017.1336737
• Languages: English
• ISSNs: 1448-6563

Abstract

ABSTRACT: The objective of the study was to examine the influence of environmental commitment (general commitment and cost–benefit-based commitment) on the take-up of environmental management initiatives including Environmental Management Systems (EMSs) and Environmental Activity Management (EAM). A survey was distributed to 659 financial controllers and similarly titled employees in Australian manufacturing organisations. While general commitment was not found to be significantly associated with the take-up of both EMSs and EAM, cost–benefit-based commitment was identified as a significant factor affecting the take-up of EMSs and all three levels of EAM (environmental activity analysis, environmental activity cost analysis, and environmental activity-based costing). The findings provide practitioners with insights in respect to how they can endeavour to promote the take-up of environmental management initiatives via enhancing environmental commitment