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Antecedents and Consequences of Eco‐Control Deployment: Evidence from Canadian Manufacturing Firms

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  • Jean‐François Henri
  • Marc Journeault

Abstract

Environmental issues have become an important consideration for a growing number of organizations. Eco‐control may represent a valuable tool to help organizations address such issues. The aim of this study is to provide an overview of the eco‐control practices adopted by Canadian 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 deployed within organizations, (ii) the factors and motivations that lead organizations to implement eco‐control practices, and (iii) the impact of adoption on firms’ managerial and operational environmental actions as well as on environmental and economic performance. Using survey data from a sample of 249 Canadian manufacturing firms, this article shows that environmental missions, environmental policies, environmental strategic planning, environmental budgets and environmental performance indicators are the most frequently adopted eco‐control practices among the investigated firms, while environmental incentives seem to be less frequently adopted. The results of this study also suggest that competitive and ethical motivations as well as size, environmental exposure and stakeholder pressure are all important factors in explaining eco‐control practice adoption by Canadian manufacturing firms. Moreover, the results of this study show that organizations that have undertaken more intensive managerial and operational environmental actions have also adopted more intensive eco‐control practices. Organizations adopting more intensive eco‐control practices perform better both environmentally and economically performance than firms adopting less intensive eco‐control practices. Antécédents et conséquences du déploiement de l'écocontrôle : Constatations relatives aux entreprises de fabrication canadiennes Résumé Les enjeux environnementaux figurent désormais parmi les préoccupations importantes d'un nombre croissant d'organisations. L’écocontrôle peut être un outil précieux pour les organisations en les aidant à traiter ces enjeux. Les auteurs ont pour but de donner un aperçu des pratiques d’écocontrôle adoptées par les organisations canadiennes et de définir les antécédents et les conséquences de leur adoption. Ils se penchent plus particulièrement sur i) l’étendue du déploiement des pratiques d’écocontrôle au sein des organisations, ii) les facteurs et les motivations qui poussent les organisations à instaurer des pratiques d’écocontrôle et iii) l'incidence de l'adoption de ces pratiques sur les mesures de gestion et d'exploitation que prennent les sociétés en matière de protection de l'environnement ainsi que sur leur performance environnementale et économique. À l'aide des données tirées d'un sondage effectué auprès d'un échantillon de 249 entreprises manufacturières canadiennes, les auteurs montrent que les missions environnementales, les politiques environnementales, la planification stratégique environnementale, les crédits budgétaires affectés à la protection de l'environnement et les indicateurs de performance environnementale sont les mesures d’écocontrôle les plus fréquemment adoptées par les sociétés étudiées, alors que les incitatifs environnementaux semblent l'être moins. Les résultats de l’étude donnent aussi à croire que les motivations éthiques et concurrentielles, de même que la taille, les risques liés à l'environnement et les pressions exercées par les parties prenantes, sont autant de facteurs explicatifs importants de l'adoption de pratiques d’écocontrôle par les entreprises de fabrication canadiennes. De plus, les résultats de l’étude indiquent que plus les organisations adoptent de façon importante des mesures de gestion et d'exploitation en matière de protection de l'environnement, plus elles adoptent des pratiques d'écocontrôle. De plus, les organisations qui adoptent de façon importante des pratiques d'écocontrôle affichent une performance tant environnementale qu'economique supérieure à celles qui adoptent dans une moindre mesure des pratiques d'écocontrôle.

Suggested Citation

  • 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.
  • Handle: RePEc:wly:accper:v:17:y:2018:i:2:p:253-273
    DOI: 10.1111/1911-3838.12168
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