Liem Vo Tan
Faculty of Economics and Management, Van Hien University, Ho Chi Minh City, Vietnam.
PLoS One. 2025 May 21;20(5):e0323662. doi: 10.1371/journal.pone.0323662. eCollection 2025.
The Upper Echelons Theory (UET) was employed in this study to examine the effects of Green Transformational Leadership (GTL) on the Green Reward System (GRS), Proactive Environmental Strategy (PES), Environmental Management Accounting (EMA), and Environmental Performance (EP). The data was collected from 198 CEOs of Vietnamese manufacturing enterprises by using a survey technique. The hypotheses were tested by using SmartPLS3, and the results indicate that all hypotheses are statistically significant. This research made a theoretical contribution to UET by investigating the key roles of GTL, GRS, PES, and EMA in the attainment of environmental performance. The study's results have suggested that top managers and organizational policymakers should implement the practices of the CEO's GTL, as well as GRS, PES, and EMA, to address stakeholders' environmental sustainability concerns and preserve their market position.
本研究采用高层梯队理论（UET）来检验绿色变革型领导（GTL）对绿色奖励系统（GRS）、积极环境战略（PES）、环境管理会计（EMA）和环境绩效（EP）的影响。通过调查技术收集了越南制造企业198位首席执行官的数据。使用SmartPLS3对假设进行了检验，结果表明所有假设在统计上均具有显著性。本研究通过调查GTL、GRS、PES和EMA在实现环境绩效中的关键作用，对高层梯队理论做出了理论贡献。研究结果表明，高层管理人员和组织政策制定者应实施首席执行官的GTL以及GRS、PES和EMA的做法，以解决利益相关者对环境可持续性的担忧并保持其市场地位。
