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Does green innovation mediate corporate social responsibility and environmental performance? Empirical evidence from emerging markets
Journal of Applied Accounting Research Pub Date : 2023-06-28 , DOI: 10.1108/jaar-10-2022-0271
Mandella Osei-Assibey Bonsu , Yongsheng Guo , Xiaoxian Zhu

Purpose

This paper examines the mediation role of green innovation in the relationship between corporate social responsibility and environmental performance of manufacturing firms in Ghana.

Design/methodology/approach

The paper chose African emerging markets and surveyed managers from manufacturing firms. With 301 questionnaires qualified for this study’s final analyses, the authors adopt the multiple regression with mediation models to estimates the nexus among study variables.

Findings

Results evidence that both corporate social responsibility and green innovation has a positive and significant impact on environmental performance. Interestingly, the authors find that corporate social responsibility significantly improves environmental performance through green innovation indicating that firms could essentially build their dynamic resource and innovation capabilities in sustainability leading to enhanced environmental performance.

Research limitations/implications

This paper develops a dynamic resource-based view of firm environmental performance illustrating how firms use resources to build strategic capabilities for competitive advantage, which leads to improved environmental performance. The paper highlights the mediation role of green innovation on corporate social responsibility and environmental performance relationships.

Practical implications

This study's results provide significant insights to owners and managers of manufacturing companies to integrate corporate social responsibility and green innovation to ensure environmental performance and sustainability. Furthermore, policy makers should encourage green innovation when design sustainable development systems in the manufacturing industry.

Originality/value

The paper provides a valuable model showing how green innovation mediates corporate social responsibility to improve environmental performance and build competitive advantages considering both small, medium, and large manufacturing enterprises in emerging countries.



中文翻译:

绿色创新能否调节企业社会责任和环境绩效?来自新兴市场的经验证据

目的

本文探讨了绿色创新在加纳制造企业的企业社会责任与环境绩效之间关系中的中介作用。

设计/方法论/途径

该论文选择了非洲新兴市场,并对制造企业的经理进行了调查。301 份问卷符合本研究的最终分析要求,作者采用带有中介模型的多元回归来估计研究变量之间的关系。

发现

结果表明,企业社会责任和绿色创新都对环境绩效产生积极而重大的影响。有趣的是,作者发现,企业社会责任通过绿色创新显着提高了环境绩效,这表明企业可以从根本上建立可持续发展方面的动态资源和创新能力,从而提高环境绩效。

研究局限性/影响

本文提出了一种基于动态资源的企业环境绩效观点,说明企业如何利用资源建立战略能力以获得竞争优势,从而提高环境绩效。论文强调了绿色创新对企业社会责任和环境绩效关系的中介作用。

实际影响

这项研究的结果为制造公司的所有者和管理者整合企业社会责任和绿色创新以确保环境绩效和可持续性提供了重要的见解。此外,政策制定者在设计制造业可持续发展体系时应鼓励绿色创新。

原创性/价值

本文提供了一个有价值的模型,展示了绿色创新如何协调企业社会责任,以提高环境绩效并建立竞争优势,同时考虑新兴国家的小型、中型和大型制造企业。

更新日期:2023-06-28
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