The Moderating Effect of Environmental Management Accounting Practices on the Relationship Between Green Supply Chain Management Practices and Corporate Performance of Egyptian Manufacturing Firms

As an important management strategy for effective environmental improvement activities and performance, Green Supply Chain Management (GSCM) techniques and Environmental Management Accounting Practices (EMAP) are gaining prominence. Despite this, many organizations are unaware of their importance in achieving ecologically sustainable growth. The goal of this study is to create a structural framework to empirically test the relationship between GSCM practices and EMAPs, which may have an impact on economic, environmental, and operational performance, and to better understand the key sustainability drivers when making decisions related to the protection of the environmental and saving costs. Data collected using a questionnaire survey of 33 Egyptian manufacturing companies listed on the Egyptian Stock Exchange were analyzed using multivariate regression analysis. Respondents provide information on how well their companies collaborate with suppliers and consumers to enhance the supply chain's environmental sustainability, the extent to which several EMAPs are applied, and how the application of GSCM techniques and EMAPs would affect their economic, environmental, and operational performance. A complete performance model for GSCM activities and EMAPs is presented and rigorously tested. The empirical results showed that industrial firms that use GSCM techniques and EMAPs individually enhance their environmental, operational, and economic performance. However, the study failed to prove that EMAPs moderate the impact of GSCM practices on economic, environmental, and operational performance.