IDEAS home Printed from https://ideas.repec.org/a/gam/jijfss/v13y2025i4p209-d1787890.html

The Impact of Environmental Strategies and Accounting Practices on Corporate Environmental Performance: Evidence from Greece

Author

Listed:
  • Athina Eva Voskopoulou

    (Department of Business Administration, School of Business Administration, University of Macedonia, 156 Egnatia Street, GR-54636 Thessaloniki, Greece)

  • Petros Lois

    (Department of Accounting, School of Business, Economics and Finance, University of Nicosia, 46 Makedonitissas Avenue, CY-2417 Nicosia, Cyprus)

  • Alkis Thrassou

    (Department of Management, School of Business, University of Nicosia, 46 Makedonitissas Avenue, CY-2417 Nicosia, Cyprus)

  • George Drogalas

    (Department of Business Administration, School of Business Administration, University of Macedonia, 156 Egnatia Street, GR-54636 Thessaloniki, Greece)

Abstract

This study explores the impact of environmental accounting practices on corporate environmental performance in Greek enterprises. Grounded in environmental management accounting (EMA), strategic management theory, Stakeholder Theory, and Institutional Theory, it employs a quantitative analysis of data collected via a Likert-type questionnaire in 2024. The focus lies in GRI-based indicators, green technologies, environmental investments, and reporting mechanisms. While international standards such as ISO 14001 and EMAS are considered conceptually, they are not empirically assessed. Data were analyzed using IBM SPSS Statistics (version 29.0) and SmartPLS (version 4.0). The results show that organizations implementing structured environmental accounting systems experience enhanced environmental performance, including greater transparency, regulatory compliance, and innovation capacity. This study fills a gap in the Greek context and emphasizes the strategic role of environmental accounting in advancing sustainability and competitiveness.

Suggested Citation

  • Athina Eva Voskopoulou & Petros Lois & Alkis Thrassou & George Drogalas, 2025. "The Impact of Environmental Strategies and Accounting Practices on Corporate Environmental Performance: Evidence from Greece," IJFS, MDPI, vol. 13(4), pages 1-25, November.
    • Handle: RePEc:gam:jijfss:v:13:y:2025:i:4:p:209-:d:1787890
    as

    Download full text from publisher

    File URL: https://www.mdpi.com/2227-7072/13/4/209/pdf
    Download Restriction: no
    File URL: https://www.mdpi.com/2227-7072/13/4/209/
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    ;
    ;
    ;
    ;
    ;

    Statistics

    Access and download statistics

    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:gam:jijfss:v:13:y:2025:i:4:p:209-:d:1787890. 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.

    We have no bibliographic references for this item. You can help adding them by using 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: MDPI Indexing Manager The email address of this maintainer does not seem to be valid anymore. Please ask MDPI Indexing Manager to update the entry or send us the correct address (email available below). General contact details of provider: https://www.mdpi.com .

    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.