The Impact of Environmental Orientation on Financial Performance with Emphasis on the Effects of Supplier Green Management and Communication Capital
Subject Areas :
مسعود فرح آبادی
1
(گروه حسابداری، واحد بین المللی کیش، دانشگاه آزاد اسلامی، کیش، ایران)
فرزانه حیدر پور
2
(گروه حسابداری ،واحد تهران مرکزی ، دانشگاه آزاد اسلامی ، تهران ، ایران)
Keywords: Financial Performance, communication capital, Keywords: Supplier Green Management, Environmental Sustainability Orientation,
Abstract :
Abstract Recently, research related to environmental management and green supply management has considered environmental motivation as an organizational motivation affecting performance. Such motivations can reflect a combination of organizational motivations, shareholder motivations, and ethical motivations. The purpose of this study was to evaluate the impact of environmental orientation on financial performance with emphasis on the effects of green supplier management and communication capital. The statistical sample consisted of 392 managers and experts of stock exchange companies who were selected using random sampling method. The type of research was applied research in terms of purpose and descriptive-survey research in terms of data collection with a description of structural equation modeling. Examining the results of the analysis, testing the hypotheses showed that environmental orientation has a positive effect on financial performance. Also, environmental orientation has a positive effect on the green management of the supplier. Analyzes showed that supplier green management has a positive effect on financial performance. Finally, the effect of capital adjustment on the relationship between environmental sustainability orientation and financial performance was accepted.
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