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Environmental management accounting and innovation in water and energy reduction

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Abstract

The objective of the study is to analyse the role of environmental management accounting (EMA) and the innovation of products and processes in reducing energy and water consumption. To carry out the study, data from PINTEC2017 on innovation activities from 55 sectors in Brazil from 2015 to 2017 were analysed. The hypotheses were tested with the application of structural equation modelling using SmartPLS. The results show that environmental management accounting (EMA) affects product innovation directly and process innovation indirectly through environmental management techniques. These results show that the use of EMA techniques contributes differently to each stage of innovation (processes and products). Thus, industries with new and improved products for the national market innovate their processes with the use of new technologies, training and innovation activities. These results are most evident in the sectors of paper and cellulose, petroleum products, chemicals and the manufacturing of machinery for extraction and construction. These results show that environmental management techniques interact with process innovation, mainly in industries that promote product innovation, and that process innovation has led to a reduction in water and energy consumption.

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Acknowledgements

We would like to acknowledge the support of Conselho Nacional de Desenvolvimento Científico e Tecnológico—CNPq and Coordenação de Aperfeiçoamento de Pessoal de Nível Superior—CAPES, and the English revision service provided by AJE.

Funding

This publication has been developed with the support from Conselho Nacional de Desenvolvimento Científico e Tecnológico—CNPq (Processo No. 305812/2018-1) and Coordenação de Aperfeiçoamento de Pessoal de Nível Superior—CAPES (Processo No. 88887.468904/2019-00).

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  1. Department of Accounting, Universidade Federal de Santa Catarina, Campus Universitário, S/N – Trindade, Florianópolis, Santa Catarina, 88040-900, Brazil

    Fabricia Silva da Rosa, Rogério João Lunkes & Alcindo Cipriano Mendes

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  1. Fabricia Silva da Rosa
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da Rosa, F.S., Lunkes, R.J. & Mendes, A.C. Environmental management accounting and innovation in water and energy reduction. Environ Monit Assess 192, 621 (2020). https://doi.org/10.1007/s10661-020-08586-7

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