Examining the relationship between managerial perceptions and environmental audit: The role of board of directors / Tian Wanxin
An environmental audit is a voluntary procedure for voluntarily managing materials and energy and improving environmental performance. As a newly developed auditing method in China, environmental audit is a part of corporate social responsibility and is one of the ways to achieve sustainable deve...
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| Format: | Thesis |
| Published: |
2023
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| Online Access: | http://studentsrepo.um.edu.my/15661/1/Tian_Wanxin.pdf http://studentsrepo.um.edu.my/15661/2/Tian_Wanxin.pdf http://studentsrepo.um.edu.my/15661/ |
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| Summary: | An environmental audit is a voluntary procedure for voluntarily managing materials and
energy and improving environmental performance. As a newly developed auditing
method in China, environmental audit is a part of corporate social responsibility and is
one of the ways to achieve sustainable development. At present, the development of
environmental audits in China is not yet mature, and there is also a lack of relevant
research about the managerial perceptions on stakeholders’ influence and the
companies’ willingness of implementing environmental audits. Therefore, this
dissertation will propose a framework for managerial perceptions, the role of the board
of directors and environmental audits from the perspective of the Stakeholder-Agency
theory. This study aims to investigate the effect between managers' perceptions on
stakeholders’ influence and environmental audits in Chinese manufacturing companies.
Therefore, by distributing questionnaires to managers who work in Chinese
manufacturing companies, the study explores the importance of managers' perceptions
on stakeholders’ influence in the managers’ decisions that whether to implement
environmental audits. At the same time, this study also explores the moderating role of
the stakeholders’ proportion in the board of directors between pushing the managers'
perceptions and the environmental audits’ decision by managers in manufacturing companies. Finally, The investigation found that managerial perceptions on each
stakeholder’s influence, except the public stakeholder’s influence, are positively
associated with environmental audits. And the stakeholders in the board of directors
have a moderating effect on the relationship between the managerial perceptions of each
stakeholder’s influence and environmental audits, except for the public stakeholder’s
influence. This provides managers with a new perception of pushing the environmental
audits, which is based on stakeholders’ influence and the stakeholders in the board of
directors, while utilizing sufficient resources of them to produce more positive results
on sustainability.
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