THE MODERATING INFLUENCE OF MANAGERIAL COMMITMENT ON ECO-EFFICIENCY PRACTICES AND COST MANAGEMENT: INSIGHTS FROM WEST AFRICAN ENTERPRISES

This study investigates the interrelationships among eco-efficiency initiatives, managerial commitment, and cost control within organizational contexts. Utilizing structural equation modeling, the research examines the direct influence of eco-efficiency initiatives on cost control, as well as the moderating effect of managerial commitment on this relationship. The findings reveal that eco-efficiency initiatives exert a substantial positive impact on cost control (path coefficient = 0.507, p = 0.000). Furthermore, managerial commitment not only directly strengthens cost control (path coefficient = 0.259, p = 0.016) but also amplifies the link between eco-efficiency initiatives and cost control (path coefficient = 0.105, p = 0.047). These results underscore the importance of synergizing eco-efficiency strategies with robust managerial engagement to optimize cost management and advance sustainable organizational outcomes. The study provides actionable insights into how environmental stewardship and leadership dedication can enhance cost efficiency, offering practical recommendations for businesses pursuing sustainability and long-term competitiveness.