The mediating effects of the adoption of an environmental information system on top management's commitment and environmental performance

Abstract

Purpose: This paper aims to examine the antecedent factor, top management's commitment to environmental sustainability, for the adoption of a sophisticated internal environmental information system; measured by the broad-scope, timeliness, aggregation and integration of such information. The paper also seeks to examine whether the availability of such a system would lead to improved environmental performance. Design/methodology/approach: The paper investigates responses from a survey of Chief Financial Officers or chief management accountants in the top 200 listed companies in Australia. It uses linear regression analysis based on a multiple-mediator model with percentile-based bootstrap, bi..