Abstract

The manufacturing organizations are threatening the earth and its wildlife because of their growing concern about environmental pollution and industrial waste. Hence, in the present study, the three potential solutions, Green Intellectual Capital, Environmental Management Accounting and Energy Efficiency, are evaluated for excelling the organizational operations towards business sustainability and attaining the Competitive Advantage. With the assistance of ‘Partial Least Square-Structural Equation Modelling’ on the dataset of 364 respondents from the manufacturing organizations in China, the outcome reported the positive and significant impact of all of the studied potential solutions in excelling and enhancing business sustainability and competitive advantage. Based on the findings, it is proposed that manufacturing organizations need to apportion due attention to developing the green intellectual capital, improve the level of consumption of energy and need to disclose their environmental management through proper Environmental Management Accounting.

Details

Title
Business sustainability for competitive advantage: identifying the role of green intellectual capital, environmental management accounting and energy efficiency
Author
Jiao, Xiaojing 1   VIAFID ORCID Logo  ; Zhang, Pengwei 1   VIAFID ORCID Logo  ; He, Liying 2   VIAFID ORCID Logo  ; Li, Zeyun 3   VIAFID ORCID Logo 

1  School of Economics and Management, Henan Institute of Science and Technology, Xin Xiang, China 
2  Department of Accounting, Faculty of Business and Economics, University of Malaya, Kuala Lumpur, Malaysia 
3  Geography Section, School of Humanities, Universiti Sains Malaysia, Minden, Penang, Malaysia 
Publication year
2023
Publication date
2023
Publisher
Taylor & Francis Ltd.
ISSN
1331677X
e-ISSN
18489664
Source type
Scholarly Journal
Language of publication
English
DOI
https://doi.org/10.1080/1331677X.2022.2125035
ProQuest document ID
2922707612
Copyright
© 2022 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group. This work is licensed under the Creative Commons Attribution License http://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License.