The impact of environmental auditing and environmental management practices on environmental performance: the mediating role of top management support
DOI:
https://doi.org/10.56294/saludcyt20252393Keywords:
Environmental auditing, Environmental management practices, Top management support, Environmental performance, Sustainability governanceAbstract
Introduction: This study investigated the relationships among environmental auditing (EA), environmental management practices (EMP), and environmental performance (EP), with a particular emphasis on the mediating role of top management support (TMS). It addressed the limited understanding of how governance tools and operational practices translate into measurable sustainability outcomes, especially in emerging market contexts.
Methods: Data were collected via survey and analyzed using PLS-SEM to test direct and mediating effects.
Results: The analysis confirmed that both EA and EMP positively influenced EP. However, their direct effects were relatively modest, and their impact was significantly enhanced through TMS. The findings demonstrated that TMS strengthened the effectiveness of environmental initiatives, enabling the transformation of compliance-oriented activities into strategic performance improvements.
Conclusions: The study contributed to sustainability governance literature by integrating governance mechanisms, operational practices, and leadership commitment into a unified framework. From a practical standpoint, the results underscored the importance of visible executive engagement for organizations seeking to achieve both environmental accountability and competitive advantage.
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