Proceedings of The 7th International Conference on Business, Management and Economics
Year: 2022
DOI:
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Green Risk Management and Green Performance of Malaysian Companies: The Mediating Effect of Green Accounting
Dr. Boon Heng The, Tze San Ong
ABSTRACT:
This study broadens enterprises’ understanding of green management among those who hold ISO 14001 certification from Malaysia. The study specifically looked at how green accounting mediates the effect of green risk management on green performance. The ultimate sample size for this quantitative study was 136, and structural equation modelling (SEM) was used to evaluate the data. According to the research, green risk management and green accounting significantly improve green performance. It is noteworthy that the relationship between green risk management and green performance is fully mediated by green accounting.
keywords: Green risk management, Green performance, Green accounting, ISO 14001