In 2015, 1 Faculty of Economics and Business Administration, Kyoto University of Advanced Science, 3 Research Institute for Economics and Business Administration, Kobe University, 1. Introduction Key words: environmental management control systems, sustainable consumption and production, Sustainable consumption and production (SCP), as one of the sustainable development goals (SDGs) (Goal 12), plays an essential role in promoting environmentally conscious management practices. There are many environmental management tools that can affect the implementation of SCP and related environmental performance, such as environmental management systems, environmental management accounting (EMA), supply chain management and the use of environmental indicators. In addition, environmental management control systems (EMCS), a new concept, may also be useful because it is more comprehensive. In developing countries, identifying any of these tools as useful could promote SCP policy. This study aimed to analyse how individual environmental management control tools promoted Thai and Vietnamese companies’ SCP activities through multiple group structural equation modeling (MGSEM), based on our questionnaire survey data. The impact of SCP activities on environmental performance was also examined. Our results verify that it is appropriate to promote the adoption of SCP policy in companies in developing countries. Furthermore, when promoting SCP policy in developing countries, it is necessary to recognise that the effects of environmental management tools are not always uniform. Traditional management tools may work against new challenges, such as the implementation of SCP, so a more diverse menu of environmental management tools, including EMA, is required. Thailand, Vietnam the 2030 Agenda There are many environmental management tools that can affect the implementation of SCP and related environmental performance, such as environmental for Sustainable Development embraced a new set of sustainable development goals (SDGs) to transform the world over the next 15 years (United Nations, 2015). These goals are valid not only for developed countries but also for developing countries. Sustainable consumption and production (SCP), as one of the SDG goals (Goal 12), plays an essential role in promoting environmentally conscious management practices. On account of different economic conditions and socio-cultural factors, SCP requires a diverse focus in developed and developing economies (Wang et al., 2019). management environmental management accounting (EMA), eco-design, supply chain management and the use of environmental indicators. In addition to these tools, environmental management control systems (EMCS), as a package, could also be useful because they are more comprehensive. The EMCS concept started from that of management control systems (MCS). Malmi and Brown (2008), advocate an MCS package as a collection or set of relatively independent management control tools to maintain or alter patterns in organizational activities (Henri, 2006). One of the most frequently used MCS frameworks is Merchant and Van der Stedes’ (2017) “object of control.” The mechanism of EMCS as a form of MCS is designed to guide desirable organizational activities, especially their environmental aspects (Nishitani et al., 2021). As the concept of EMCS is still under nascent development, a consensus on its definition, systems, in 2021 AIRIES 51 Global Environmental Research 25/2021: 051–056 printed in Japan 18 Gohanda-cho, Yamanouchi, Ukyo-ku, Kyoto 615-8577, Japan 2 Graduate School of Business Administration, Kobe University, 2-1 Rokkodai-cho, Nada-ku, Kobe 657-8501, Japan 2-1 Rokkodai-cho, Nada-ku, Kobe 657-8501, Japan *E-mail: wu.qi@kuas.ac.jp Abstract Environmental Management Control Tools for Promoting Sustainable Consumption and Production in Thai and Vietnamese Companies Qi WU1*, Katsuhiko KOKUBU2 and Kimitaka NISHITANI3
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