χ2 = 1.7580, p < 0.001, df = 1362, CFI = 0.928, RMSEA = 0.040, SRMR = 0.0755 Note: *p < 0.05, **p < 0.01 In this study, we used data from Thai and Vietnamese effective companies with MGSEM environmental management tools for promoting SCP and related environmental performance. We improving obtained positive results for in implementing SCP and the use of SCP in environmental performance in both countries. In addition, we confirmed positive results from result controls and the negative results the implementation of SCP in Thai companies, although neither are in Vietnamese companies. This paper forms part of the results of research supported by the Environment Research and Technology Development Fund the Environmental Restoration and Conservation Agency, indicate that the implementation of SCP can improve environmental performance. Hence, it is appropriate to promote SCP policies at the corporate level. Second, the results show that the role of EMA is positively significant for the implementation of SCP in developing countries. Following the EFA results, the companies undertaking budgeting of environmental expenditures for operations, life cycle assessment and material-efficiency analysis in physical and monetary units, particularly the use of environment-related key performance indicators, can drive the implementation of SCP policy. When companies implement SCP policy, these aspects provide hints for effective policies, using specific EMA instruments to advance environmental management. Third, when discussing the impact of each element of the EMCS on SCP, the analysis does not show the same results in Thailand as in Vietnam. Statistical significance was observed for action controls and result controls in Thailand but not in Vietnam. This result indicates that in Vietnamese companies EMCS has not been developed to the same degree as in Thai companies. Fourth, regarding Thai companies, it would be reasonable to assume that action controls negatively impact SCP implementation because these controls are very traditional and rigorous to some extent, such as the use of manuals and behaviour monitoring. It can be considered that since SCP is quite a new concept, certain traditional and rigorous management tools would not be effective for its purpose. In contrast, result controls address the use of environmental performance measures through target-setting, collecting actual figures, variance analysis and the impact on incentives as a process. As they allow for more flexible management than action controls, this may help them work effectively when companies introduce new business activities such as SCP policy. Environmental Management Control Tools for Promoting SCP in Thai and Vietnamese Companies Fig. 1 Multiple group structural equation modeling with environmental performance. SuppliersFigures to left of arrows: Thailand (N = 86), Figures to right of arrows: Vietnam (N = 158) from action controls with Since the analytical results for both countries show a positive impact of SCP on environmental performance, it is appropriate to promote companies’ adoption of SCP policy. In Thai companies, more flexible environmental management tools would be more effective for SCP implementation than rigorous traditional tools. These findings suggest that when promoting SCP policy in developing companies, it is necessary to recognise that the effects of environmental management tools are not always the same. Since the level of environmental management in developing countries generally in developed countries, to encourage is advisable companies’ use of basic manual environmental management tools. However, 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, may be required. statistically significant it (JPMEERF16S11606) to examine the use of EMA to regard lags behind that from 55 Acknowledgements 4. Conclusions
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