The Journal of Management Accounting, Japan
Online ISSN : 2434-0529
Print ISSN : 0918-7863
Articles
The Influence of Stakeholder Pressures on the Emphasis on Environmental Performance Indicators
Hiroshi OzawaJunya SakaguchiYasushi Onishi
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2024 Volume 32 Issue 1 Pages 125-139

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Abstract

Based on a questionnaire survey, this study examined the relationships between stakeholder pressures on firms and the degree to which firms place importance on environmental performance indicators (EPIs). The results show that more importance is placed on physical and managerial EPIs when the stakeholder pressures increase. Furthermore, more importance is placed on physical EPIs when regulatory and social stakeholder pressures increase. Whereas, when market and media stakeholder pressures increase, more importance is placed on managerial EPIs.

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© 2024 The Japanese Association of Management Accounting
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