Antecedents and consequences of eco-control deployment : evidence of Canadian manufacturing firms

Authors: Henri, Jean-FrançoisJourneault, Marc
Abstract: Environmental issues have become an important consideration for a growing number oforganizations. Eco-control may represent a valuable tool to help organizations address suchissues. The aim of this study is to provide an overview of the eco-control practices adopted byCanadian organizations and to understand the antecedents and consequences of their adoption.More specifically, this study examines (i) the extent to which eco-control practices are deployedwithin organizations, (ii) the factors and motivations that lead organizations to implement eco-control practices, and (iii) the impact of adoption on firms’ managerial and operationalenvironmental actions as well as on environmental and economic performance. Using surveydata from a sample of 249 Canadian manufacturing firms, this article shows that environmentalmissions, environmental policies, environmental strategic planning, environmental budgets andenvironmental performance indicators are the most frequently adopted eco-control practicesamong the investigated firms, while environmental incentives seem to be less frequentlyadopted. The results of this study also suggest that competitive and ethical motivations as well assize, environmental exposure and stakeholder pressure are all important factors in explainingeco-control practice adoption by Canadian manufacturing firms. Moreover, the results of thisstudy show that organizations that have undertaken more intensive managerial and operationalenvironmental actions have also adopted more intensive eco-control practices. Organizationsadopting more intensive eco-control practices perform better both environmentally andeconomically performance than firms adopting less intensive eco-control practices.
Document Type: Article de recherche
Issue Date: 4 August 2018
Open Access Date: Restricted access
Document version: VoR
This document was published in: Accounting perspectives, Vol. 17 (2), 253–273 (2018)
Canadian Academic Accounting Association
Alternative version: 10.1111/1911-3838.12168
Collection:Articles publiés dans des revues avec comité de lecture

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