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Stakeholder pressure, eco-control systems, and firms’ performance: empirical evidence from UK manufacturers

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  • Ahmed Abdel-Maksoud
  • Mirna Jabbour
  • Magdy Abdel-Kader

Abstract

This study investigates whether stakeholder pressure directly intensifies the extent of eco-control systems’ use, and thus indirectly affects economic and environmental performance. Cross-sectional data was collected from 93 UK manufacturers belonging to industries of high pollution propensity, and analysed using structural equation modelling. This study provides a broader understanding of environmental management control systems (EMCS) development, responds to calls in the literature for extending prior empirical research to both the antecedents and consequences of EMCS, and offers further evidence from the UK context (one of the leading countries in tackling environmental-related issues). Our findings reveal that the pressure from organisational stakeholders is significantly and positively associated with all eco-control systems’ constructs. Interestingly, our findings indicate a lack of significant indirect relations between stakeholder pressure groups and firms’ performance (economic or environmental), and only eco-control incentives influence UK firms’ environmental performance.

Suggested Citation

  • Ahmed Abdel-Maksoud & Mirna Jabbour & Magdy Abdel-Kader, 2021. "Stakeholder pressure, eco-control systems, and firms’ performance: empirical evidence from UK manufacturers," Accounting Forum, Taylor & Francis Journals, vol. 45(1), pages 30-57, January.
    • Handle: RePEc:taf:accfor:v:45:y:2021:i:1:p:30-57
    DOI: 10.1080/01559982.2020.1827697
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    Citations

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    Cited by:

    1. Walid Cheffi & Ahmed Abdel-Maksoud & Muhammad Omer Farooq, 2021. "CSR initiatives, organizational performance and the mediating role of integrating CSR into management control systems: Testing an inclusive model within SMEs in an emerging economy," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 32(3), pages 333-367, September.
    2. Rubio-Andrés, Mercedes & Ramos-González, Mª del Mar & Sastre-Castillo, Miguel Ángel & Gutiérrez-Broncano, Santiago, 2023. "Stakeholder pressure and innovation capacity of SMEs in the COVID-19 pandemic: Mediating and multigroup analysis," Technological Forecasting and Social Change, Elsevier, vol. 190(C).
    3. Petr Petera & Jaroslav Wagner & Renáta Pakšiová, 2021. "The Influence of Environmental Strategy, Environmental Reporting and Environmental Management Control System on Environmental and Economic Performance," Energies, MDPI, vol. 14(15), pages 1-20, July.
    4. Kaveh Asiaei & Ruzita Jusoh & Omid Barani & Arash Asiaei, 2022. "How does green intellectual capital boost performance? The mediating role of environmental performance measurement systems," Business Strategy and the Environment, Wiley Blackwell, vol. 31(4), pages 1587-1606, May.
    5. Julia Bettina Leicht & Maximilian Leicht, 2022. "Changes in the climate-related disclosure of German listed companies during the first years of the new reporting standard," Future Business Journal, Springer, vol. 8(1), pages 1-12, December.
    6. Tiantian Wang & Kamisah Ismail & Khairul Saidah Abas Azmi, 2022. "The Rise of MCS and EMA in the Sustainable Field: A Systematic Literature Analysis," Sustainability, MDPI, vol. 14(24), pages 1-12, December.

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