IDEAS home Printed from https://ideas.repec.org/a/eee/proeco/v240y2021ics0925527321002255.html
   My bibliography  Save this article

Proactive environmental strategy and performances of third party logistics providers (TPLs): Investigating the role of eco-control systems

Author

Listed:
  • Laguir, Issam
  • Stekelorum, Rébecca
  • El Baz, Jamal

Abstract

This study investigates the role of eco-control systems in translating the proactive environmental strategies (PES) of third party logistics providers (TPLs) into economic and environmental performances using variance-based structural equation modelling, popularly known as PLS-SEM. Analysis of survey data from 232 French TPLs indicate that improved performance depends on the type of TPL organizational core that is mobilized by the PES. Indeed, while the PES of the operations function can improve both environmental and economic performances, the PES of the marketing function contributes only to improved economic performance. The results also reveal that eco-control systems play a prominent role in fostering TPL environmental performance while economic performance remains unchanged. In this regard, eco-control systems can help TPL managers deploy their strategic environmental intentions and achieve improved environmental performance by motivating and directing employees along environmental purposes, providing key information related to environmental activities, and prompting opportunity-seeking behaviors. Overall, the study answers recent calls for research on the green initiatives of TPLs and provides novel insights that can spur on further research.

Suggested Citation

  • Laguir, Issam & Stekelorum, Rébecca & El Baz, Jamal, 2021. "Proactive environmental strategy and performances of third party logistics providers (TPLs): Investigating the role of eco-control systems," International Journal of Production Economics, Elsevier, vol. 240(C).
    • Handle: RePEc:eee:proeco:v:240:y:2021:i:c:s0925527321002255
    DOI: 10.1016/j.ijpe.2021.108249
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S0925527321002255
    Download Restriction: Full text for ScienceDirect subscribers only
    File URL: https://libkey.io/10.1016/j.ijpe.2021.108249?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Lamia Laguir & Issam Laguir & Emmanuel Tchemeni, 2019. "Implementing CSR activities through management control systems," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 32(2), pages 531-555, May.
    2. Fraj, Elena & Matute, Jorge & Melero, Iguácel, 2015. "Environmental strategies and organizational competitiveness in the hotel industry: The role of learning and innovation as determinants of environmental success," Tourism Management, Elsevier, vol. 46(C), pages 30-42.
    3. Paul Lanoie, 2008. "When And Why Does It Pay To Be Green?," CIRANO Papers 2008n-02a, CIRANO.
    4. Lee, Craig & Hallak, Rob, 2018. "Investigating the moderating role of education on a structural model of restaurant performance using multi-group PLS-SEM analysis," Journal of Business Research, Elsevier, vol. 88(C), pages 298-305.
    5. Ittner, Christopher D. & Larcker, David F., 2001. "Assessing empirical research in managerial accounting: a value-based management perspective," Journal of Accounting and Economics, Elsevier, vol. 32(1-3), pages 349-410, December.
    6. L. Bouten & S. Hoozee, 2013. "On the interplay between environmental reporting and management accounting change," Post-Print hal-00847457, HAL.
    7. Gosselin, Maurice, 1997. "The effect of strategy and organizational structure on the adoption and implementation of activity-based costing," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 105-122, February.
    8. Min, Hokey & Ko, Hyun-Jeung, 2008. "The dynamic design of a reverse logistics network from the perspective of third-party logistics service providers," International Journal of Production Economics, Elsevier, vol. 113(1), pages 176-192, May.
    9. Sharma, Pramodita & Sharma, Sanjay, 2011. "Drivers of Proactive Environmental Strategy in Family Firms," Business Ethics Quarterly, Cambridge University Press, vol. 21(2), pages 309-334, April.
    10. Liimatainen, Heikki & Kallionpää, Erika & Pöllänen, Markus & Stenholm, Pekka & Tapio, Petri & McKinnon, Alan, 2014. "Decarbonizing road freight in the future — Detailed scenarios of the carbon emissions of Finnish road freight transport in 2030 using a Delphi method approach," Technological Forecasting and Social Change, Elsevier, vol. 81(C), pages 177-191.
    11. Marcus Wagner & Stefan Schaltegger, 2004. "The Effect of Corporate Environmental Strategy Choice and Environmental Performance on Competitiveness and Economic Performance," Post-Print hal-00279008, HAL.
    12. Graham, Stephanie & Potter, Antony, 2015. "Environmental operations management and its links with proactivity and performance: A study of the UK food industry," International Journal of Production Economics, Elsevier, vol. 170(PA), pages 146-159.
    13. Journeault, Marc & De Rongé, Yves & Henri, Jean-François, 2016. "Levers of eco-control and competitive environmental strategy," The British Accounting Review, Elsevier, vol. 48(3), pages 316-340.
    14. Henri, Jean-François & Journeault, Marc, 2010. "Eco-control: The influence of management control systems on environmental and economic performance," Accounting, Organizations and Society, Elsevier, vol. 35(1), pages 63-80, January.
    15. Kristel Buysse & Alain Verbeke, 2003. "Proactive environmental strategies: a stakeholder management perspective," Strategic Management Journal, Wiley Blackwell, vol. 24(5), pages 453-470, May.
    16. Henry Mintzberg & James A. Waters, 1985. "Of strategies, deliberate and emergent," Strategic Management Journal, Wiley Blackwell, vol. 6(3), pages 257-272, July.
    17. Esther Albelda Pérez & Carmen Correa Ruiz & Francisco Carrasco Fenech, 2007. "Environmental management systems as an embedding mechanism: a research note," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(3), pages 403-422, June.
    18. Amanpreet Kaur & Sumit Lodhia, 2018. "Stakeholder engagement in sustainability accounting and reporting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 31(1), pages 338-368, January.
    19. Nitzl, Christian, 2016. "The use of partial least squares structural equation modelling (PLS-SEM) in management accounting research: Directions for future theory development," Journal of Accounting Literature, Elsevier, vol. 37(C), pages 19-35.
    20. R. Scott Marshall & Mark Cordano & Murray Silverman, 2005. "Exploring individual and institutional drivers of proactive environmentalism in the US Wine industry," Business Strategy and the Environment, Wiley Blackwell, vol. 14(2), pages 92-109, March.
    21. Aseem Prakash, 2002. "Green marketing, public policy and managerial strategies," Business Strategy and the Environment, Wiley Blackwell, vol. 11(5), pages 285-297, September.
    22. Steffen Maas & Tassilo Schuster & Evi Hartmann, 2018. "Stakeholder Pressures, Environmental Practice Adoption and Economic Performance in the German Third-party Logistics Industry—A Contingency Perspective," Journal of Business Economics, Springer, vol. 88(2), pages 167-201, February.
    23. Sarstedt, Marko & Hair, Joseph F. & Cheah, Jun-Hwa & Becker, Jan-Michael & Ringle, Christian M., 2019. "How to specify, estimate, and validate higher-order constructs in PLS-SEM," Australasian marketing journal, Elsevier, vol. 27(3), pages 197-211.
    24. Diane-Laure Arjaliès & Julia Mundy, 2013. "The use of management control systems to manage CSR strategy: A levers of control perspective," Post-Print hal-00980329, HAL.
    25. Ricky Y. K. Chan, 2005. "Does the Natural‐Resource‐Based View of the Firm Apply in an Emerging Economy? A Survey of Foreign Invested Enterprises in China," Journal of Management Studies, Wiley Blackwell, vol. 42(3), pages 625-672, May.
    26. Valentina De Marchi & Eleonora Di Maria & Stefano Micelli, 2013. "Environmental Strategies, Upgrading and Competitive Advantage in Global Value Chains," Business Strategy and the Environment, Wiley Blackwell, vol. 22(1), pages 62-72, January.
    27. Stuart L. Hart & Gautam Ahuja, 1996. "Does It Pay To Be Green? An Empirical Examination Of The Relationship Between Emission Reduction And Firm Performance," Business Strategy and the Environment, Wiley Blackwell, vol. 5(1), pages 30-37, March.
    28. Jarvis, Cheryl Burke & MacKenzie, Scott B & Podsakoff, Philip M, 2003. "A Critical Review of Construct Indicators and Measurement Model Misspecification in Marketing and Consumer Research," Journal of Consumer Research, Journal of Consumer Research Inc., vol. 30(2), pages 199-218, September.
    29. Sini Laari & Juuso Töyli & Lauri Ojala, 2018. "The effect of a competitive strategy and green supply chain management on the financial and environmental performance of logistics service providers," Business Strategy and the Environment, Wiley Blackwell, vol. 27(7), pages 872-883, November.
    30. Nath, Prithwiraj & Ramanathan, Ramakrishnan, 2016. "Environmental management practices, environmental technology portfolio, and environmental commitment: A content analytic approach for UK manufacturing firms," International Journal of Production Economics, Elsevier, vol. 171(P3), pages 427-437.
    31. Anita Jose & Shang-Mei Lee, 2007. "Environmental Reporting of Global Corporations: A Content Analysis based on Website Disclosures," Journal of Business Ethics, Springer, vol. 72(4), pages 307-321, June.
    32. Chenhall, Robert H., 2003. "Management control systems design within its organizational context: findings from contingency-based research and directions for the future," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 127-168.
    33. Naresh K. Malhotra & Sung S. Kim & Ashutosh Patil, 2006. "Common Method Variance in IS Research: A Comparison of Alternative Approaches and a Reanalysis of Past Research," Management Science, INFORMS, vol. 52(12), pages 1865-1883, December.
    34. Chris Durden, 2008. "Towards a socially responsible management control system," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(5), pages 671-694, June.
    35. Pieters, Reinder & Glockner, Hans-Heinrich & Omta, S.W.F. (Onno) & Weijers, Stef, 2012. "Dutch Logistics Service Providers and Sustainable Physical Distribution: Searching for Focus," International Food and Agribusiness Management Review, International Food and Agribusiness Management Association, vol. 15(B), pages 1-20, December.
    36. Dubey, Rameshwar & Gunasekaran, Angappa & Samar Ali, Sadia, 2015. "Exploring the relationship between leadership, operational practices, institutional pressures and environmental performance: A framework for green supply chain," International Journal of Production Economics, Elsevier, vol. 160(C), pages 120-132.
    37. Sarstedt, Marko & Ringle, Christian M. & Smith, Donna & Reams, Russell & Hair, Joseph F., 2014. "Partial least squares structural equation modeling (PLS-SEM): A useful tool for family business researchers," Journal of Family Business Strategy, Elsevier, vol. 5(1), pages 105-115.
    38. Jamal El Baz & Issam Laguir, 2017. "Third-party logistics providers (TPLs) and environmental sustainability practices in developing countries: The case of Morocco," Post-Print hal-02009868, HAL.
    39. S. Marquet-Pondeville & V. Swaen & Y. de Ronge, 2013. "Environmental management control systems: The role of contextual and strategic factors," Post-Print hal-00846969, HAL.
    40. M. E. Iacob & M. J. Sinderen & M. Steenwijk & P. Verkroost, 2013. "Towards a reference architecture for fuel-based carbon management systems in the logistics industry," Information Systems Frontiers, Springer, vol. 15(5), pages 725-745, November.
    41. Henry Mintzberg, 1978. "Patterns in Strategy Formation," Management Science, INFORMS, vol. 24(9), pages 934-948, May.
    42. Charles W. L. Hill & Thomas M. Jones, 1992. "Stakeholder‐Agency Theory," Journal of Management Studies, Wiley Blackwell, vol. 29(2), pages 131-154, March.
    43. Dai, Jing & Cantor, David E. & Montabon, Frank L., 2017. "Examining corporate environmental proactivity and operational performance: A strategy-structure-capabilities-performance perspective within a green context," International Journal of Production Economics, Elsevier, vol. 193(C), pages 272-280.
    44. Henri, Jean-Francois, 2006. "Management control systems and strategy: A resource-based perspective," Accounting, Organizations and Society, Elsevier, vol. 31(6), pages 529-558, August.
    45. Pratima Bansal, 2003. "From Issues to Actions: The Importance of Individual Concerns and Organizational Values in Responding to Natural Environmental Issues," Organization Science, INFORMS, vol. 14(5), pages 510-527, October.
    46. Michelle Greenwood & Ken Kamoche, 2013. "Social accounting as stakeholder knowledge appropriation," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 17(3), pages 723-743, August.
    47. Wagner, Marcus & Schaltegger, Stefan, 2004. "The Effect of Corporate Environmental Strategy Choice and Environmental Performance on Competitiveness and Economic Performance:: An Empirical Study of EU Manufacturing," European Management Journal, Elsevier, vol. 22(5), pages 557-572, October.
    48. Mahdiloo, Mahdi & Saen, Reza Farzipoor & Lee, Ki-Hoon, 2015. "Technical, environmental and eco-efficiency measurement for supplier selection: An extension and application of data envelopment analysis," International Journal of Production Economics, Elsevier, vol. 168(C), pages 279-289.
    49. de Beer, Patrick & Friend, Francois, 2006. "Environmental accounting: A management tool for enhancing corporate environmental and economic performance," Ecological Economics, Elsevier, vol. 58(3), pages 548-560, June.
    50. Mundy, Julia, 2010. "Creating dynamic tensions through a balanced use of management control systems," Accounting, Organizations and Society, Elsevier, vol. 35(5), pages 499-523, July.
    51. Aldónio Ferreira & Carly Moulang & Bayu Hendro, 2010. "Environmental management accounting and innovation: an exploratory analysis," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(7), pages 920-948, September.
    52. Bill McEvily & Alfred Marcus, 2005. "Embedded ties and the acquisition of competitive capabilities," Strategic Management Journal, Wiley Blackwell, vol. 26(11), pages 1033-1055, November.
    53. Ozusaglam, Serdal & Kesidou, Effie & Wong, Chee Yew, 2018. "Performance effects of complementarity between environmental management systems and environmental technologies," International Journal of Production Economics, Elsevier, vol. 197(C), pages 112-122.
    54. Bisbe, Josep & Otley, David, 2004. "The effects of the interactive use of management control systems on product innovation," Accounting, Organizations and Society, Elsevier, vol. 29(8), pages 709-737, November.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Ashraf, Muhammad Hasan & Chen, Yuwen & Yalcin, Mehmet G., 2022. "Minding Braess Paradox amid third-party logistics hub capacity expansion triggered by demand surge," International Journal of Production Economics, Elsevier, vol. 248(C).
    2. Shuochen Wei & Lifang Wang & Wenbo Jiang & Liwei Feng & Taiwen Feng, 2023. "How eco‐control systems enhance carbon performance via low‐carbon supply chain collaboration? The moderating role of organizational unlearning," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(5), pages 2536-2554, September.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Journeault, Marc & De Rongé, Yves & Henri, Jean-François, 2016. "Levers of eco-control and competitive environmental strategy," The British Accounting Review, Elsevier, vol. 48(3), pages 316-340.
    2. Heggen, Campbell, 2019. "The role of value systems in translating environmental planning into performance," The British Accounting Review, Elsevier, vol. 51(2), pages 130-147.
    3. Elisabeth Albertini, 2019. "The Contribution of Management Control Systems to Environmental Capabilities," Journal of Business Ethics, Springer, vol. 159(4), pages 1163-1180, November.
    4. Irene Eleonora Lisi, 2018. "Determinants and Performance Effects of Social Performance Measurement Systems," Journal of Business Ethics, Springer, vol. 152(1), pages 225-251, September.
    5. Lueg, Rainer & Radlach, Ronny, 2016. "Managing sustainable development with management control systems: A literature review," European Management Journal, Elsevier, vol. 34(2), pages 158-171.
    6. Biswaraj Ghosh & Christian Herzig & Musa Mangena, 2019. "Controlling for sustainability strategies: findings from research and directions for the future," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 30(1), pages 5-24, April.
    7. Jean‐François Henri & Marc Journeault, 2018. "Antecedents and Consequences of Eco‐Control Deployment: Evidence from Canadian Manufacturing Firms," Accounting Perspectives, John Wiley & Sons, vol. 17(2), pages 253-273, June.
    8. A.D. Nuwan Gunarathne & Ki‐Hoon Lee & Pubudu K. Hitigala Kaluarachchilage, 2021. "Institutional pressures, environmental management strategy, and organizational performance: The role of environmental management accounting," Business Strategy and the Environment, Wiley Blackwell, vol. 30(2), pages 825-839, February.
    9. Kaveh Asiaei & Ruzita Jusoh & Omid Barani & Arash Asiaei, 2022. "How does green intellectual capital boost performance? The mediating role of environmental performance measurement systems," Business Strategy and the Environment, Wiley Blackwell, vol. 31(4), pages 1587-1606, May.
    10. Albert Czerny & Peter Letmathe, 2017. "Eco‐efficiency: GHG reduction related environmental and economic performance. The case of the companies participating in the EU Emissions Trading Scheme," Business Strategy and the Environment, Wiley Blackwell, vol. 26(6), pages 791-806, September.
    11. Elisabeth Albertini, 2019. "The Contribution of Management Control Systems to Environmental Capabilities," Post-Print halshs-02007194, HAL.
    12. Ines Karra, 2021. "Resources and green strategic intent: towards improving the competitiveness of Tunisian industrial companies," SN Business & Economics, Springer, vol. 1(4), pages 1-25, April.
    13. Leanne Johnstone, 2019. "Theorising and conceptualising the sustainability control system for effective sustainability management," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 30(1), pages 25-64, April.
    14. Kaveh Asiaei & Nick Bontis & Raziye Alizadeh & Mehdi Yaghoubi, 2022. "Green intellectual capital and environmental management accounting: Natural resource orchestration in favor of environmental performance," Business Strategy and the Environment, Wiley Blackwell, vol. 31(1), pages 76-93, January.
    15. Hummel, Katrin & Laun, Ute & Krauss, Annette, 2021. "Management of environmental and social risks and topics in the banking sector - An empirical investigation," The British Accounting Review, Elsevier, vol. 53(1).
    16. Nuraddeen Abubakar Nuhu & Kevin Baird & Sophia Su, 2023. "The impact of interactive and diagnostic levers of eco‐control on eco‐innovation: The mediating role of employee environmental citizenship behaviour," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(2), pages 2245-2271, June.
    17. Henri, Jean-François & Boiral, Olivier & Roy, Marie-Josée, 2016. "Strategic cost management and performance: The case of environmental costs," The British Accounting Review, Elsevier, vol. 48(2), pages 269-282.
    18. Müller-Stewens, Benedikt & Widener, Sally K. & Möller, Klaus & Steinmann, Jan-Christoph, 2020. "The role of diagnostic and interactive control uses in innovation," Accounting, Organizations and Society, Elsevier, vol. 80(C).
    19. Zhiwei Yan & Xuerong Peng & Seoki Lee & Leibao Zhang, 2023. "How do multiple cognitions shape corporate proactive environmental strategies? The joint effects of environmental awareness and entrepreneurial orientation," Asian Business & Management, Palgrave Macmillan, vol. 22(4), pages 1592-1617, September.
    20. Christina Boedker & Kar Ming Chong, 2022. "The mediating role of accounting controls between supervisors' empowering leadership style and subordinates' creativity and goal productivity," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(4), pages 4587-4614, December.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:proeco:v:240:y:2021:i:c:s0925527321002255. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: http://www.elsevier.com/locate/ijpe .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.