Environmental Attitude and Green Competitive Advantage: Mediating Roles of Green Production Strategy and Environmental Management Accounting in Pakistan’s Manufacturing Sector

The current study aimed to explore the nature of manufacturing sector in Pakistan, the interactions between Environmental Management Accounting (EMA), attitude towards risk, Green Competitive Advantage (GCA), and Green Production Strategy (GPS). Therefore, in line with the quantitative research paradigm, the study explored how these constructs exist within the framework of environmental attitudes within Pakistan’s relatively heterogenous manufacturing environment. The results suggested that a positive attitude towards risk facilitates both EMA and GPS, leading towards a competitive advantage. Nevertheless, the association between attitude towards risk and GCA is not very strong, suggesting areas worth further investigation. GPS findings underscored the necessary and compelling need to promote an environmental management culture with regard to sustainability within enterprises. In light of certain issues that are currently besetting manufacturing industries in Pakistan, such as issues of quality and compliance among others, this study offered insights to policymakers in the industry who wish to upgrade on their efficiency and competitiveness.