Environmental Management Accounting as A Catalyst for Sustainable Corporate Transformation: Integrating Institutional Pressures, Green Innovation, And Organizational Resilience Through Advanced Structural Modeling
Keywords:
Environmental management accounting, sustainability, green innovation, organizational resilienceAbstract
The increasing urgency of environmental sustainability has compelled organizations to adopt integrated approaches that align environmental strategy with financial and operational decision-making. Environmental Management Accounting (EMA) has emerged as a critical mechanism for enabling such integration by providing data-driven insights into environmental costs, resource efficiency, and sustainability performance. This study develops a comprehensive theoretical and analytical framework that examines the role of EMA in enhancing corporate environmental performance, mediated by green innovation, environmental ethics, and organizational resilience, and influenced by institutional pressures and leadership dynamics. Drawing upon interdisciplinary literature spanning accounting, sustainability, and organizational theory, the research synthesizes insights from structural equation modeling approaches to conceptualize complex causal relationships among key constructs. The methodology employs a conceptual application of partial least squares structural equation modeling to analyze latent variables and their interactions, emphasizing predictive relevance and model robustness. The findings indicate that EMA significantly contributes to environmental performance when effectively integrated with green transformational leadership and supported by institutional frameworks. Furthermore, green process innovation and environmental ethics are identified as critical mediating mechanisms, while organizational resilience enhances the adaptability and long-term sustainability of firms. The discussion explores the implications of these findings for theory and practice, highlighting the need for a multidimensional approach to sustainability that incorporates technological, behavioral, and institutional dimensions. The study concludes by proposing a strategic roadmap for leveraging EMA as a tool for sustainable development, while identifying limitations and avenues for future research.
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