The Association Between Environmental Strategies and Sustainability Performance in The Context of Environmental Management Accounting

The study aims to explain the relationshipbetween environmental strategies and sustainability performance in the contextof sustainability accounting. Itexplains modeling the transformation process and outlining why and howstrategies affect sustainability performance through accounting informationwhich is focused on environmental priorities. The hypotheses were tested usingthe partial least squares approach and additional analyses were conducted formore details. The analysis suggests that environmental strategies have apositive association with sustainability performance and the proposed frameworkobtains adequate goodness-of-fit statistics. It also finds that the effect of strategy on sustainable development wasenhanced by environmental accounting data. The paper suggests thatenvironmental strategies are associated with sustainability performance thatcould serve as a specific knowledge for decision making at companies to improvetheir organizational performance. It also has important implications formanagerial processes by illustrating the potential of environmental accountingto improve sustainable development.