Influence of green customer demand and eco-control on eco-innovation and on the sustainable growth of beef sector companies
DOI:
https://doi.org/10.11606/issn.1982-6486.rco.2023.210290Keywords:
Green customer demand, Eco-control, Eco-innovation, Sustainable growth, BeefAbstract
The research examines the influence of green customer demand and eco-control on eco-innovation and on the sustainable growth of companies in the beef sector. To achieve the goal, we applied a questionnaire to managers of 95 companies of that sector in Brazil. Data were analyzed through structural equation modeling (PLS-SEM). The results show that eco-control affects positively and significantly eco-innovation and sustainable growth, and green customer demand and eco-innovation influence the sustainable growth of beef companies. We also show that eco-innovation plays an essential role in the relationship between eco-control and sustainable growth. In addition, not only do eco-controls improve sustainable growth, but eco-innovation can bring important complementary results to environmental management. This study advances the literature by showing that eco controls help in the adoption of environmental innovations, and lead to sustainable growth.
Downloads
References
Abdel-Maksoud, A., Jabbour, M., & Abdel-Kader, M. (2021). Stakeholder pressure, eco-control systems, and firms’ performance: empirical evidence from UK manufacturers. Accounting Forum, 45(1), 30-57. https://doi.org/10.1080/01559982.2020.1827697.
Abdel-Maksoud, A., Kamel, H., & Elbanna, S. (2016). Investigating relationships between stakeholders’ pressure, eco-control systems and hotel performance. International Journal of Hospitality Management, 59, 95-104. https://doi.org/10.1016/j.ijhm.2016.09.006
Agripino, N. E., Maracajá, K. F. B., & de Araújo Machado, P. (2021). Sustentabilidade Empresarial no agronegócio: Percursos e implicações nas práticas brasileiras. Research, Society and Development, 10(7), e30210716567-e30210716567. https://doi.org/10.33448/rsd-v10i7.16567
Alyahya, M., Agag, G., Aliedan, M., & Abdelmoety, Z. H. (2023). A cross-cultural investigation of the relationship between eco-innovation and customers boycott behaviour. Journal of Retailing and Consumer Services, 72, 103271. https://doi.org/10.1016/j.jretconser.2023.103271
Amara, B. D., & Chen, H. (2022). Driving factors for eco-innovation orientation: Meeting sustainable growth in Tunisian agribusiness. International Entrepreneurship and Management Journal, 18, 713–732 (2022). https://doi.org/10.1007/s11365-021-00792-0
Araújo, G. C., & Bueno, M. P. (2008). Um estudo sobre a sustentabilidade empresarial na agroindústria frigorífica. Revista Ibero Americana de Estratégia, 7(2), 147-154.
Astuti, W. T., Sudiro, A., & Hadiwidjojo, D. (2019, January). Is Product Innovation always Beneficial for Small and Medium Enterprises?. In 1st Aceh Global Conference (AGC 2018) (pp. 687-694). Atlantis Press.
Ávila, D., Dornas Neto, V., Silva, I. B., Pavan, O., & Carrer, C. da C. (2022). Cases de inovação nos elos processador e distribuidor do Sistema Agroindustrial e a importância da sustentabilidade nas tecnologias empregadas. Brazilian Journal of Business, 4(4), 2502–2510. https://doi.org/10.34140/bjbv4n4-059
BBC (2021). Como a carne virou 'vilã' em mudança climática e entrou na mira da COP26. Disponível em: https://www.bbc.com/portuguese/geral-59201457.
Brüggemann, E. R., Monteiro, J. J., & Lunkes, R. J. (2022). Influência do sistema de mensuração de desempenho na agilidade organizacional e na inovação aberta. Revista de Contabilidade e Organizações, 16, e193897-e193897. https://doi.org/10.11606/issn.1982-6486.rco.2022.193897
Cai, W., & Li, G. (2018). The drivers of eco-innovation and its impact on performance: Evidence from China. Journal of Cleaner Production, 176, 110-118. https://doi.org/10.1016/j.jclepro.2017.12.109
Canal Rural (2023). Boi: exportações somam quase 2 milhões de toneladas em 2022. Disponível em: https://www.canalrural.com.br/radar/boi-exportacoes-somam-quase-2-milhoes-de-toneladas-em-2022/.
Chen, Y.-S. (2008). The driver of green innovation and green image–green core competence. Journal of Business Ethics, 81, 531–543. https://doi.org/10.1007/s10551-007-9522-1
Chiou, T. Y., Chan, H. K., Lettice, F., & Chung, S. H. (2011). The influence of greening the suppliers and green innovation on environmental performance and competitive advantage in Taiwan. Transportation Research Part E: Logistics and Transportation Review, 47(6), 822-836. https://doi.org/10.1016/j.tre.2011.05.016
Chistov, V., Carrillo-Hermosilla, J., & Aramburu, N. (2023). Open eco-innovation. Aligning cooperation and external knowledge with the levels of eco-innovation radicalness. Journal of Open Innovation: Technology, Market, and Complexity, 9(2), 100049. https://doi.org/10.1016/j.joitmc.2023.100049
Dillman, D. A., Smyth, J. D., Cristian, L. M. Internet, Phone, Mail, and Mixed-Mode Surveys: The Tailored Design Method. 4a.Ed. New York: Wiley, 2014.
EMBRAPA. Brasil é o quarto maior produtor de grãos e o maior exportador de carne bovina do mundo, diz estudo. Brasília – DF, 2021. Disponível em: https://www.embrapa.br/busca-de-noticias/-/noticia/62619259/brasil-e-o-quarto-maior-produtor-de-graos-e-o-maior-exportador-de-carne-bovina-do-mundo-diz-estudo
Feil, A. A., Cyrne, C. C. S., Sindelar, F. C. W., Barden, J. E., & Dalmoro, M. (2020). Profiles of sustainable food consumption: Consumer behavior toward organic food in southern region of Brazil. Journal of Cleaner Production, 258, 120690. https://doi.org/10.1016/j.jclepro.2020.120690
Fernandes, A. M., de Souza, R. L., & Belarmino, L. C. (2020). Ecoinovação no Agronegócio: revisão sistemática da literatura. Desenvolvimento em Questão, 18(50), 201-216.
Gomez-Conde, J., Lunkes, R. J., & Rosa, F. S. (2019). Environmental innovation practices and operational performance: The joint effects of management accounting and control systems and environmental training. Accounting, Auditing & Accountability Journal, 32(5), 1325-1357. https://doi.org/10.1108/AAAJ-01-2018-3327
Guenther, E., Endrikat, J., & Guenther, T. W. (2016). Environmental management control systems: a conceptualization and a review of the empirical evidence. Journal of Cleaner Production, 136, 147-171. https://doi.org/10.1016/j.jclepro.2016.02.043
Gunarathne, A. N., & Lee, K. H. (2020). Eco‐control for corporate sustainable management: A sustainability development stage perspective. Corporate Social Responsibility and Environmental Management, 27(6), 2515-2529. https://doi.org/10.1002/csr.1973
Hair Jr, J. F.; Hult, G. T. M.; Ringle, C.; Sarstedt, M. (2016). A primer on partial least squares structural equation modeling (PLS-SEM). Thousand Oaks: SAGE.
Hair Jr, J. F., Sarstedt, M., Pieper, T. M., & Ringle, C. M. (2012). The use of partial least squares structural equation modeling in strategic management research: a review of past practices and recommendations for future applications. Long range planning, 45(5-6), 320-340. https://doi.org/10.1016/j.lrp.2012.09.008
Hair Jr, J. F., Sarstedt, M., Ringle, C. M., & Gudergan, S. P. (2017). Advanced issues in partial least squares structural equation modeling. Sage publications.
Henri, J. F., & Journeault, M. (2010). Eco-control: The influence of management control systems on environmental and economic performance. Accounting, organizations and society, 35(1), 63-80. https://doi.org/10.1016/j.aos.2009.02.001
Hughner, R. S., McDonagh, P., Prothero, A., Shultz, C. J., & Stanton, J. (2007). Who are organic food consumers? A compilation and review of why people purchase organic food. Journal of Consumer Behaviour: An International Research Review, 6(2‐3), 94-110. https://doi.org/10.1002/cb.210
Kesidou, E., & Demirel, P. (2012). On the drivers of eco-innovations: Empirical evidence from the UK. Research Policy, 41(5), 862-870. https://doi.org/10.1016/j.respol.2012.01.005
Labelle, F., Courrent, J. M., & Spence, M. (2017). Préférences des PME en matière de politiques publiques de responsabilité sociale des entreprises: une comparaison France-Québec 1. Management international, 21(3), 130-144. https://doi.org/10.7202/1052770ar
Leo, R. M., Camboim, G. F., Avila, A. M. S., Reichert, F. M., & Zawislak, P. A. (2022). Innovation capabilities in agribusiness: evidence from Brazil. RAUSP Management Journal, 57, 65-83.
Lin, R. J., Tan, K. H., & Geng, Y. (2013). Market demand, green product innovation, and firm performance: evidence from Vietnam motorcycle industry. Journal of Cleaner Production, 40, 101-107. https://doi.org/10.1016/j.jclepro.2012.01.001
Love, J. H., & Roper, S. (2015). SME innovation, exporting and growth: A review of existing evidence. International small business journal, 33(1), 28-48. https://doi.org/10.1177/0266242614550190.
Lunkes, R. J., Bortoluzzi, D. A., Anzilago, M., Rosa, F. S. (2020), "Influence of online hotel reviews on the fit between strategy and use of management control systems: A study among small- and medium-sized hotels in Brazil", Journal of Applied Accounting Research, 21 (4), 615-634. https://doi.org/10.1108/JAAR-06-2018-0090
Lunkes, R. J., Rosa, F. S., & Lattanzi, P. (2020). The Effect of the Perceived Utility of a Management Control System with a Broad Scope on the Use of Food Waste Information and on Financial and Non-Financial Performances in Restaurants. Sustainability, 12, 6242. https://doi.org/10.3390/su12156242
Monteiro, J. J., Bortoluzzi, D. A., Lunkes, R. J., & da Rosa, F. S. (2021). Influência do clima ético na justiça procedimental e no comprometimento organizacional: interação da participação orçamentária. Revista de Contabilidade e Organizações, 15, e174754-e174754. https://doi.org/10.11606/issn.1982-6486.rco.2021.174754
Musaad, O. A. S., Zhuo, Z., Musaad, O. A. O., Siyal, Z. A., Hashmi, H., & Shah, S. A. A. (2020). A fuzzy multi-criteria analysis of barriers and policy strategies for small and medium enterprises to adopt green innovation. Symmetry, 12(1), 116. https://doi.org/10.3390/sym12010116
Nuhu, N. A., Baird, K., & Su, S. (2022). The impact of interactive and diagnostic levers of eco‐control on eco‐innovation: The mediating role of employee environmental citizenship behaviour. Accounting & Finance. 00, 1– 27. https://doi.org/10.1111/acfi.12967
Przychodzen, J., & Przychodzen, W. (2015). Relationships between eco-innovation and financial performance–evidence from publicly traded companies in Poland and Hungary. Journal of Cleaner Production, 90, 253-263. https://doi.org/10.1016/j.jclepro.2014.11.034
Rabadán, A., González-Moreno, Á., & Sáez-Martínez, F. J. (2019). Improving firms’ performance and sustainability: The case of eco-innovation in the agri-food industry. Sustainability, 11(20), 5590. https://doi.org/10.3390/su11205590
Rennings, K. (2000). Redefining innovation — eco-innovation research and the contribution from ecological economics. Ecological economics, 32(2), 319-332. https://doi.org/10.1016/S0921-8009(99)00112-3
Rhaiem, K., & Doloreux, D. (2022). A strategic perspective of eco-innovation drivers: Evidence from Canadian SMEs. Journal of Cleaner Production, 368, 133211. https://doi.org/10.1016/j.jclepro.2022.133211
Santos, D. F. L., Rezende, M. D. V., & Basso, L. F. C. (2019). Eco-innovation and business performance in emerging and developed economies. Journal of Cleaner Production, 237, 117674. https://doi.org/10.1016/j.jclepro.2019.117674
Souza, M. C. G. L., Casotti, L. M., & Lemme, C. F. (2013). Consumo consciente como determinante da sustentabilidade empresarial: respeitar os animais pode ser um bom negócio?. Revista de Administração da Universidade Federal de Santa Maria, 6, 861-877. https://doi.org/10.5902/198346599022
Töbelmann, D., & Wendler, T. (2020). The impact of environmental innovation on carbon dioxide emissions. Journal of Cleaner Production, 244, 118787. https://doi.org/10.1016/j.jclepro.2019.118787
Xie, X., Huo, J., & Zou, H. (2019). Green process innovation, green product innovation, and corporate financial performance: A content analysis method. Journal of business research, 101, 697-706. https://doi.org/10.1016/j.jbusres.2019.01.010
Wang, N., Huang, Y., Fu, Y., & Chen, L. (2022). Does lead userness matter for electric vehicle adoption? An integrated perspective of social capital and domain‐specific innovativeness. Journal of Consumer Behaviour, 21(6), 1405-1419. https://doi.org/10.1002/cb.2087
Wijethilake, C., & Lama, T. (2018). Sustainability core values and sustainability risk management: Moderating effects of top management commitment and stakeholder pressure. Business Strategy and the Environment, 28(1), 143-154. https://doi.org/10.1002/bse.2245
Yuan, B., & Cao, X. (2022). Do corporate social responsibility practices contribute to green innovation? The mediating role of green dynamic capability. Technology in Society, 68, 101868. https://doi.org/10.1016/j.techsoc.2022.101868
Zhu, Q., Sarkis, J., & Lai, K. H. (2012). Green supply chain management innovation diffusion and its relationship to organizational improvement: An ecological modernization perspective. Journal of Engineering and Technology Management, 29(1), 168-185. https://doi.org/10.1016/j.jengtecman.2011.09.012
Downloads
Published
Issue
Section
License
Copyright (c) 2023 Daiane Antonini Bortoluzzi, Rogério João Lunkes, Elisandra Marisa Zambra
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
The RCO adopts the Free Open Access policy, under the standard Creative Commons agreement (CC BY-NC-ND 4.0). The agreement provides that:
- Submission of text authorizes its publication and implies commitment that the same material is not being submitted to another journal. The original is considered definitive.
- Authors retain the copyright and grant the journal the right of first publication, with the work simultaneously licensed under the Creative Commons Attribution License which allows the sharing of the work with acknowledgment of authorship and initial publication in this journal.
- Authors are authorized to take additional contracts separately, for non-exclusive distribution of the version of the work published in this journal (e.g. publish in an institutional repository or as a book chapter), with necessary recognition of authorship and initial publication in this journal.
- Authors are allowed and encouraged to publish and distribute their work online (e.g. in institutional repositories or on their personal page) before or during the editorial process, as this can generate productive changes as well as increase the impact and citation of published work (See The Effect of Free Access).
- The journal does not pay copyright to the authors of the published texts.
- The journal's copyright holder, except those already agreed in the Free Open Access Agreement (CC BY-NC-ND 4.0), is the Accounting Department of the Faculty of Economics, Administration and Accounting of Ribeirão Preto of the University of São Paulo.
No submission or publication fees are charged.
Up to 4 authors per article are accepted. Exceptionally duly justified cases may be reviewed by the Executive Committee of the RCO. Exceptional cases are considered as: multi-institutional projects; manuscripts resulting from the collaboration of research groups; or involving large teams for evidence collection, construction of primary data, and comparative experiments.
It is recommended that the authorship be ordered by contribution of each of the individuals listed as authors, especially in the design and planning of the research project, in obtaining or analyzing and interpreting data, and writing. Authors must declare the actual contributions of each author, filling the letter to the editor, at the beginning of the submission, taking responsibility for the information given.
Authors are allowed to change throughout the evaluation process and prior to the publication of the manuscript. The Authors should indicate the composition and final order of authorship in the document signed by all those involved when accepted for publication. If the composition and authoring order is different than previously reported in the system, all previously listed authors should be in agreement.
In the case of identification of authorship without merit or contribution (ghost, guest or gift authorship), the RCO follows the procedure recommended by COPE.
