52 conceptualization and operationalization remains absent and fragmented. Thus, in this paper, we define EMCS as a package based on the work of Merchant and Van der Stede (2017) that includes four important categories of environmental management control tools covering control over action (behaviour), results (outcomes), cultural factors and personnel. These topics have been investigated the context of developed countries (Guenther et al., 2016) but not in developing countries. Identifying any of these tools or means of control as useful could promote SCP policy in developing countries. Even though the number of studies analysing the relationship environmental performance is limited (Guenther et al., 2016; Nishitani et al., 2021), we have already examined the effectiveness of improving environmental EMCS as a package for performance in Thai and Vietnamese companies (Kokubu et al., 2019; Wu et al., 2021; Nishitani et al., 2021). However, if developing countries need to promote SCP policy for companies, it would be desirable to identify the individual tools or means of control that can contribute to the results. Therefore, in this study, we aimed to analyse how individual environmental management control tools impact the promotion of SCP activities in Thai and Vietnamese companies based on our questionnaire survey data. SCP environmental impact performance was also examined. in between EMCS in our previous studies activities’ The remainder of this paper proceeds as follows. In Chapter 2, we introduce the source of the data used in the analysis and provide our analytical method. In Chapter 3, we present the results of multiple group structural equation modeling (MGSEM) and discuss factors related to EMCS. Finally, we provide concluding remarks and propose policy recommendations. 2. Data and Analytical Methods 2.1 Data We designed a questionnaire, based on Guenther et al. (2016), to identify the major elements of EMCS and other environmental management tools. The questionnaire survey was conducted in Thailand from October to December 2017 and in Vietnam from October to December 2018. The Thai stock market is broadly divided into the MAI market (a market for small and medium-sized enterprises, with an emphasis on future growth potential) and the SET market (a market for large enterprises). The questionnaire survey targeted 596 companies, excluding the financial sector. Of these, 130 companies were from the MAI market and 466 companies were from the SET market. The questionnaire had a valid response rate of 16.95% (SET: 78 companies; MAI: 23 companies). the same questionnaire survey of 700 listed and unlisted companies, excluding the financial sector. Vietnam has three main In Vietnam, we conducted and on Q. WU et al. stock markets: the Ho Chi Minh Stock Exchange (HOSE), the Hanoi Stock Exchange (HNX) and a market for unlisted public companies (UPCoM). Ultimately, 205 companies participated in the survey and the valid response rate was 27.14% (HNX: 34 companies; HOSE: 45 companies; UPCoM: 111 companies). Guenther et al. (2016) point out that the systems of firms can distinguish between operating systems and management systems. In considering the continuum between these two systems, three different categories of environmental management can be classified: (1) the EMA approach, (2) EMCS, and (3) environmental management systems (EMS). The EMA approach refers to the management of monetary, physical and qualitative information on the environmental impacts and financial consequences of environmentally relevant business activities—information that supports internal and external decision-making, reporting and accountability (Schaltegger et al., 2003). For example, environmental costing, material flow cost accounting and life cycle assessment for environmental issues are accounting-based instruments that have been suggested as loading the “EMA” factor in Table 1. Other means of control by the EMA approach are also assumed to include eco-product-related costing (Eco-products) and the use of environmental indicators (UEI). The EMCS concept differentiates among action controls (e.g., monitoring activities and processes), results controls the outcomes of employee behaviour), cultural controls (e.g., corporate culture and the incentive system) and personnel controls (e.g., employee selection and training) (Guenther et al., 2016). Action controls hold employees accountable for their actions, prescribe desired actions and reduce personal limitations. Results controls capture the classical cybernetic use of environmental performance measures via target-setting, collection of actual figures and measurement of the impact on incentives. Cultural controls capture and use a company’s value, norms and degree of compliance. Personnel controls measure employee selection, training and promotion, which are important means of control for matching job requirements with applicants’ skills. EMS In (focusing on is defined as part of an organization’s management system, used to develop and implement its environmental policies and manage its environmental aspects under ISO 14001 (ISO, 2004). At this time, EMS is considered two means of control: environmental decision making (EDM) and supply chain management (Suppliers). EDM captures the management of environmental aspects and the fulfilment of compliance obligations, while addressing risks and opportunities. Supply of environmental measures shared with suppliers. include to chain management summary, “EMA,” “Eco-products,” “UEI,” “Action controls,” “Results controls,” “Cultural controls,” consists mainly
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