Unpacking the Mediation of Innovation, Environmental Accounting, and Strategy on the Green Culture-Environmental Performance Relationship, Moderated by Managerial Environmental Knowledge

The Industrial Revolution is the primary cause of climate change and environmental degradation. Businesses progressively prioritize sustainability and competitiveness by minimizing expenses and attaining sustainable development. This study examines the influence of green organizational culture (GOC) on environmental performance (EP), mediated by green innovation (GI), environmental management accounting (EMA), and environmental strategy (ES). It also investigates the neglected moderating influence of managerial environmental knowledge (MEK) on the relationship between green organizational culture (GOC) and environmental performance (EP). This study utilized a quantitative research methodology to evaluate the theoretical model empirically. Data were gathered from 215 managers in Pakistani manufacturing businesses and analyzed utilizing SmartPLS-3. The results indicate that GOC is a significant predictor of EP. GI, EMA, and ES substantially mediate the relationships between GOC and EP. Nonetheless, MEK substantially moderates the relationship between GOC and EP. These empirical findings enhance the Natural Resource-Based View (NRBV) theory literature and provide concrete suggestions for improving environmental performance, thus promoting sustainable objectives, especially concerning environmental issues.