Department of Commerce, University of the Punjab, Gujranwala Campus, Lahore, Pakistan.
Environ Sci Pollut Res Int. 2023 Aug;30(38):88891-88904. doi: 10.1007/s11356-023-28724-1. Epub 2023 Jul 13.
Environmental sustainability involves meeting current needs without compromising the abilities of future generations. Practical steps must be taken to prevent pollution, decrease waste, and utilize resources. This study investigates the predictors of environmental sustainability in SMEs, focusing on the role of environmental management accounting and environmental proactivity in linking pollution prevention strategies to environmental sustainability using the natural resource-based view theory. This study surveyed 308 Pakistani SMEs employees and tested the data using SPSS v28 and AMOS v26. The results show that pollution control initiatives increased the usage of environmental management accounting, which in turn had a positive impact on environmental sustainability. The study also finds that environmental proactivity is significantly moderate and that environmental management accounting mediates these associations. To the best of our knowledge, this study is unique in that it is the first to provide sustainable implications based on the current framework. This study highlights the importance of implementing pollution prevention strategies, integrating environmental management accounting practices, and fostering environmental proactivity to enhance environmental sustainability performance in SMEs in Pakistan, ultimately leading to improved business competitiveness, positive environmental impacts, and a sustainable future. SMEs can focus on implementing proactive pollution prevention strategies such as waste reduction, energy conservation, and resource optimization. By adopting a proactive approach to pollution prevention, SMEs can reduce their environmental impact and enhance their sustainability performance.
环境可持续性涉及在不损害后代能力的情况下满足当前的需求。必须采取切实措施防止污染、减少浪费和利用资源。本研究调查了中小企业环境可持续性的预测因素，重点关注环境管理会计和环境主动性在利用自然资源基础观理论将污染预防策略与环境可持续性联系起来的作用。本研究调查了 308 名巴基斯坦中小企业员工，并使用 SPSS v28 和 AMOS v26 测试了数据。结果表明，污染控制措施增加了环境管理会计的使用，而环境管理会计又对环境可持续性产生了积极影响。研究还发现，环境主动性具有显著的调节作用，环境管理会计在这些关联中起中介作用。据我们所知，这项研究是独特的，因为它是第一个基于当前框架提供可持续性影响的研究。本研究强调了在巴基斯坦中小企业中实施污染预防策略、整合环境管理会计实践和培养环境主动性以提高环境可持续性绩效的重要性，最终提高企业竞争力、产生积极的环境影响和实现可持续的未来。中小企业可以专注于实施积极的污染预防策略，如减少废物、节约能源和优化资源。通过采取积极的污染预防方法，中小企业可以减少对环境的影响，提高可持续性绩效。
