The Impact of Environmental Strategy , Institutional Pressure and top management commitment on Environmental Performance Mediated by Environmental Management

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Keywords

Environmental Strategy, institutional pressure, environmental management accounting, environmental performance

Abstract

This Study aims to examine the impact of environmental strategy, institutional pressure, and top management commitment on environmental performance mediated by environmental management. The research sample is 100 mining companies in East Kalimantan. This study tested the hypothesis using Smart PLS. The results of hypothesis testing that environmental management mediates the effect of institutional pressure on environmental performance are supported. These results indicate that mining companies in East Kalimantan are aware of the influence of environmental strategy, institutional pressure, and top management commitment on their environmental performance and consider the important role of environmental management as a driver of environmental performance.