Understanding the Influence of Eco-Innovation Practices on Business Performance Under the Moderate Effect of Environmental Accounting Practices
Author(s)
Selma Regina Martins Oliveira , Renata Martins Baganha ,
Download Full PDF Pages: 182-193 | Views: 717 | Downloads: 193 | DOI: 10.5281/zenodo.4922562
Abstract
This research aims to evaluate the influence of eco-innovation practices on business performance under the moderate effect of environmental accounting. At first, the research was produced in the light of specialized literature. In a second step, a field research was carried out with specialists who work in sustainable companies of diferente sectors in Brazil. Data were extracted using a scalar / judgment matrix questionnaire. The experts were selected by technical and scientific criteria, with knowledge and experience on the object of investigation, using the LinkedIn platform for this selection. The questionnaire was applied to 16 specialists. Before definitive application, a pre-test was carried out to check the inconsistencies of that instrument. Soon after this procedure, the definitive application was carried out. The questionnaires were sent to the respondents through GoogleForms. It was possible to conclude that eco-innovation practices do not have a great influence on business performance under the moderate effect of environmental accounting
Keywords
Eco-innovation practices, business performance, environmental accounting practices
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