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

• Published in: The Journal of Management Accounting, Japan Vol. 32; no. 1; pp. 125 - 139
• Main Authors: Ozawa, Hiroshi, Sakaguchi, Junya, Onishi, Yasushi
• Format: Journal Article
• Language: Japanese
• Published: The Japanese Association of Management Accounting 28.03.2024
• Subjects: environmental performance indicators (EPIs); manufacturing firms; questionnaire survey; stakeholder pressures

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...