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Impact of green supply chain management on financial and environmental performance: mediating role of operational performance and the moderating role of external pressures

Hashmi Syed Danial, Akram Saqib

LogForum

2021

Vol. 17, no. 3

359--371

Background: Green supply chain management (GSCM) practices are considered as vital practices in tackling environmental issues faced by firms. This study examines the relationship between GSCM, environmental and financial performance of firms. Further, the study examines the mediating role of operational performance between the relationships of GSCM-environmental performance and GSCM-financial performance. Additionally, the moderating role of external pressures (regulatory and customer pressures) has been examined on the relationship of GSCM and operational performance. Methods: Data from 277 executives working in different industries of Pakistan (where GSCM practices have been adopted) has been collected for the study. Results: The results of the mediated regression analysis confirm the partial mediation of operational performance between GSCM, environmental and financial performance. The results of moderated regression analysis confirm that presence of external pressures enhances the relationship between GSCM and operational performance. Conclusions: These results suggest that the adoption of GSCM practices in Pakistan can be fruitful for the companies. Mandatory requirement by regulatory authorities can also be helpful in adoption of the GSCM practices which ensure environmental performance of firms and consequently the betterment of overall environment.

Impact of regulators pressure on auditing timeframe and risk: evidence from the us energy industry

Kochański M.

Acta Innovations

2014

no. 11

5--13

This study examines the impact of regulatory pressure in the U.S. energy industry on auditing timeframe and risk based on a sample of 150 audit fee disclosures from proxy statements, as well as 150 audit reports filed in 2012/2013 with Securities and Exchange Commission. It was found that in economic terms, the impact of moving from a non-regulated to a regulated industry on audit fees is a decrease of those fees by 15%. While the study results indicate that audit fees significantly decrease (increase) when the client firm operates in the regulated energy industry (non-regulated industry), no impact of regulations on audit timeframe is reported.