환경경영 통제시스템 도입에 대한 기업 내부 영향 요인들과 환경성과: 공정 이론 관점

최종민

doi:10.7737/KMSR.2023.40.2.039

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한국경영과학회
경영과학 학술저널
經營科學第40卷第2號
2023.06 39 - 58 (20page)
DOI : 10.7737/KMSR.2023.40.2.039

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최종민 (경북대학교)

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This paper empirically investigated the internal influence factors on the adoption and usage of environmental management control systems(EMCS) in manufacturing firms. We also examined the prior and posterior influence relationships among the influence factors, such as environmental orientation, proactive environmental strategy(PES), green human resource management(GHRM), environmental attitude of employees, and organizational fairness. For this study, 118 firm’s data were collected through the mail survey. To analyze the influence relationships, multiple regression analyses were employed. The results showed that environmental orientation has a positive impact on PES. It was observed that PES positively influences both GHRM and environmental attitude of employees. The positive influence of GHRM on environmental attitude of employees was also demonstrated. The impact of organizational fairness on environmental attitude of employees was not significant. However, the moderating effects of organizational fairness on the relationships between PES and environmental attitude of employees as well as between GHRM and environmental attitude of employees were confirmed. Therefore, it is concluded that when the level of organizational fairness is high, PES and GHRM more positively reinforce the environmental attitude of employees. According to the results, GHRM and environmental attitude of employees positively affect the adoption of EMCS. However, it was found that GHRM only significantly influences the usage of EMCS. Finally, the positive influence of EMCS on the improvement of environmental performance in manufacturing firms was also significantly found.

#Environmental Management Control Systems #Proactive Environmental Strategy #Green Human Resource Management #Environmental Orientation #Organizational Fairness