Efectos del sistema de gestión ambiental y el apoyo de la alta dirección en la relación entre las prácticas contables de la gestión ambiental y el desempeño
DOI:
https://doi.org/10.5585/2024.25487Palabras clave:
sistema de gestión ambiental, apoyo de la alta dirección, prácticas contables de gestión ambiental, desempeñoResumen
Objetivo: analizar los efectos mediadores del sistema de gestión ambiental y el apoyo de la alta dirección sobre la relación entre las prácticas contables de gestión ambiental y el desempeño.
Metodología: investigación descriptiva, cuantitativa (MEE) y encuesta, con la participación de 121 controladores de industrias brasileñas. Originalidad/Relevancia: se basa en la falta de estudios que se centren en los factores (sistema de gestión ambiental y apoyo a la administración) que influyen en la relación entre las prácticas contables de gestión ambiental y el desempeño ambiental, lo que hace que el estudio sea relevante para la discusión y ampliación del alcance de la investigación en el campo de la estrategia y el desempeño.
Principales resultados: los resultados mostraron una relación positiva entre las prácticas contables de gestión ambiental y el desempeño financiero y ambiental. Estas prácticas se relacionaron positivamente con el sistema de gestión ambiental y el apoyo de la alta dirección y este apoyo tuvo efectos positivos en el desempeño operativo y financiero. Además, el sistema de gestión ambiental y el apoyo de la alta dirección influyen en la relación entre las prácticas y el desempeño empresarial.
Contribuciones teóricas/metodológicas: este estudio agrega valor a la literatura al revelar la importancia del sistema de gestión ambiental y el apoyo de la alta dirección para el desarrollo de prácticas contables de gestión ambiental y la promoción del desempeño operativo, financiero y ambiental.
Aportes/gestión: para la gestión de la empresa, los resultados contribuyen al resaltar los beneficios del sistema de gestión ambiental y el apoyo de la alta dirección para promover prácticas sustentables y consecuentemente obtener un mejor desempeño.
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