Environmental Governance as a Mediating and Moderating Variable Between Environmental Auditing and Sustainable Performance DOI Creative Commons
Azher Subhi Abdulhussein, Ali Abdulhassan Abbas

Foundations of Management, Год журнала: 2025, Номер 17(1), С. 7 - 24

Опубликована: Янв. 1, 2025

Abstract This study aims to determine the impact of environmental governance (EG) as a mediating and moderating variable between auditing (EA) sustainable performance (SP) in Al-Noura factory, Karbala, Iraq. The upon improving role EG increasing responsibility among industries were also analyzed. For this study, authors considered located at Iraq, data collected September 2023 from 183 respondents analyzed using partial least squares-structural equation modeling (PLS-SEM) technique. outcomes infer strong audit on EG, while governance’s was partially significant. Based indirect effect, confirmed mediator played by performance. outcomes, policy recommendations have been made for decision makers both organizational government levels.

Язык: Английский

The Business Model of a Circular Economy in the Innovation and Improvement of Metal Processing DOI Open Access
Manuela Ingaldi, Robert Ulewicz

Sustainability, Год журнала: 2024, Номер 16(13), С. 5513 - 5513

Опубликована: Июнь 28, 2024

A circular economy (CE) appears to be a crucial tool enabling the sustainable use of natural resources, which is also essential for achieving Sustainable Development Agenda by 2030. Compared traditional linear policy based on “take-make-use-dispose” principle, CE approach guided “designed remade” principle offers immense opportunities. Not only does it drastically reduce need primary but revolutionizes management both resources and waste. The significant metal processing companies due increased control over waste reduction. Furthermore, enables efficient utilization minimizes negative environmental impact, translating into development metallurgical activities. Additionally, recycling processes in can have financial benefits reducing raw material procurement costs lowering disposal fees. business model innovation improvement involves optimizing resource usage through continuous reuse. Companies develop advanced technologies, implement strategies, adopt service-oriented models like leasing or part exchanging. These initiatives aim increase value addition minimize ongoing investment research facilitates introduction innovative materials, leading operational enhancement sustainability. main this study was company. This allowed identifying key elements influencing operations industry terms CE. Research conducted triangulation using various methods, such as focus group interviews, surveys, individual in-depth interviews. supplemented with an decision-making algorithm according canvas metalworking enterprises, those producing products subsequently covered galvanic coating. presented results propose application other SMEs within sector.

Язык: Английский

Процитировано

7

Environmental Governance as a Mediating and Moderating Variable Between Environmental Auditing and Sustainable Performance DOI Creative Commons
Azher Subhi Abdulhussein, Ali Abdulhassan Abbas

Foundations of Management, Год журнала: 2025, Номер 17(1), С. 7 - 24

Опубликована: Янв. 1, 2025

Abstract This study aims to determine the impact of environmental governance (EG) as a mediating and moderating variable between auditing (EA) sustainable performance (SP) in Al-Noura factory, Karbala, Iraq. The upon improving role EG increasing responsibility among industries were also analyzed. For this study, authors considered located at Iraq, data collected September 2023 from 183 respondents analyzed using partial least squares-structural equation modeling (PLS-SEM) technique. outcomes infer strong audit on EG, while governance’s was partially significant. Based indirect effect, confirmed mediator played by performance. outcomes, policy recommendations have been made for decision makers both organizational government levels.

Язык: Английский

Процитировано

0