The Influence of Stakeholder Pressures on the Emphasis on Environmental Performance Indicators

Based on a questionnaire survey, this study examined the relationships between stakeholder pressures on firms and the degree to which firms place importance on environmental performance indicators (EPIs). The results show that more importance is placed on physical and managerial EPIs when the stakeh...

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Bibliographic Details
Published inThe Journal of Management Accounting, Japan Vol. 32; no. 1; pp. 125 - 139
Main Authors Ozawa, Hiroshi, Sakaguchi, Junya, Onishi, Yasushi
Format Journal Article
LanguageJapanese
Published The Japanese Association of Management Accounting 28.03.2024
Subjects
environmental performance indicators (EPIs)
manufacturing firms
questionnaire survey
stakeholder pressures
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Summary:Based on a questionnaire survey, this study examined the relationships between stakeholder pressures on firms and the degree to which firms place importance on environmental performance indicators (EPIs). The results show that more importance is placed on physical and managerial EPIs when the stakeholder pressures increase. Furthermore, more importance is placed on physical EPIs when regulatory and social stakeholder pressures increase. Whereas, when market and media stakeholder pressures increase, more importance is placed on managerial EPIs.
ISSN:0918-7863
2434-0529
DOI:10.24747/jma.32.1_125