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The purpose of this paper is to examine the relationship between environmental management accounting practices (EMAP), environmental management system (EMS) and organizational performance (OPM) for Malaysian manufacturing industry by using structural equation modeling (SEM) approach.

The population of the Malaysian manufacturing industry comprised 2,600 manufacturing companies. The unit of analysis is the organization that participated in the survey comprised of automotive/machinery, plastics/rubber/metal, food/tobacco, electrical/electronics and chemical/woods. Out of the 2,600 questionnaires sent to the respondents, 395 were received from manufacturing companies. The collected data are analyzed with the IBM SPSS Statistics and SEM technique.

Findings found that EMS implementation as a partial mediator to improve EMAP and OPM for Malaysian manufacturing industry. Further, the implementation of EMS was found to mediate the relationship between EMAP and OPM.

The understanding of the importance of studying the relationship between EMAP, EMS and OPM has been emphasized in the present study. In fact, the findings of this study along with its limitations have paved the way for future research in EMAP, EMS and OPM areas.

This research provides important guidelines for manufacturers and related companies to implement EMAP and EMS in order to improve OPM. Hence, the Malaysian manufacturing industry may need to consider the measurement of EMAP, EMS and OPM as beneficial to their manufacturing companies.

The research contributes to the environmental management accounting by empirically linking the relationship between EMAP, EMS and OPM for Malaysian manufacturing industry.

The purpose of this paper is to examine the mediating effect of information system (IS) on the relationship between environmental management accounting practices (EMAP) and organizational performance (OPM) for Malaysian manufacturing industry.

This study is based on survey data collected from 395 manufacturing companies in Malaysia. Validity and reliability analyses were performed using IBM SPSS and structural equation modeling was used to test the research hypotheses.

The results indicated that EMAP positively and significantly to IS and OPM. This study also found that IS partially mediates the relationship between EMAP and OPM. This study also found that IS partially mediates the relationship between EMAP and OPM.

This study has a number of limitations that need to be addressed in future research. First, the population and sample of survey respondents are only targeted in the Malaysian manufacturing industry. Second, this research only uses the survey technique and is conducted in the Malaysian manufacturing industry. Third, the limitation of this study would concern the difficulty to find EMAP and IS relationship literatures in the Malaysian manufacturing industry. However, the researchers consider that there is greater scope for investigation on the EMAP, IS and OPM relationships for Malaysian manufacturing industry.

This study contributes to the existing body of knowledge by examining the mediating effect of IS on the relationship between EMAP and OPM for Malaysian manufacturing industry. Thus, it is expected that the results of this study have given valuable insight of the relationship between EMAP, IS on OPM for Malaysian manufacturing industry.

The purpose of this paper is to identify the critical success factors of environmental management accounting practices in Malaysian manufacturing industry.

A pilot study was carried out on a sample of 60 manufacturing companies from Malaysian manufacturing industry. A survey instrument including 25 measurement items was designed to identify the level of environmental management accounting practices implementation in the Malaysian manufacturing industry. Descriptive statistical analysis and reliability analysis were used to analyze the data with SPSS software.

Findings indicate that environmental safety is one of the critical success factors that play the key role in ensuring the safety awareness at workplace. Companies in the manufacturing industries need to obtain critical success factors of environmental management accounting practices implementation to enhance performance, particularly for Malaysian manufacturing industry.

The limitation of this study has been the difficult to find the literature on environmental management accounting practices in the Malaysian manufacturing industry. Another limitation is this study only conducted to 60 manufacturing companies from Malaysian manufacturing industry.

For practical implications, the development of instruments in this study may be valuable tools to evaluate Environmental Management Accounting Practices (EMAP) in Malaysian manufacturing industry. This study also provides important guidelines for Malaysian manufacturing industry to implement EMAP. This research finding would provide new insights for the critical success factors of EMAP to improve performance in Malaysian manufacturing industry.

This study makes a new contribution to environmental management accounting practices in Malaysian manufacturing industry. This study also provides important information for decision makers involved in environmental management accounting practices implementation and also provides useful reference for future researchers in this research area.

The purpose of this study is to examine the relationship between corporate social responsibility (CSR) practices, ISO 26000 and corporate social responsibility performance (CSRP) among Malaysian automotive suppliers.

For this research purpose, 400 questionnaires were given simultaneously to each Proton and Perodua automotive supplier by the researcher. In all, 288 sets of questionnaire were successfully collected, which showed a 72 per cent response rate for the 400 questionnaires distributed to Proton and Perodua automotive suppliers. In this study, the structural equation modeling (SEM) technique was utilized to perform the required statistical analysis of the data survey. To test the reliability and validity of the instruments, exploratory factor analysis, reliability analysis and confirmatory factor analysis were performed.

The findings indicate that the relationship between CSR practices and CSRP was positive and significant, and the relationship between CSR practices and ISO 26000 was also positive and significant. ISO 26000 has a direct positive and significant relationship with CSRP. Therefore, ISO 26000 mediates the relationship between CSR practices and CSRP. The results indicate that ISO 26000 could be considered as a partial mediator. Therefore, the impact of implementation of CSR practices on performance increases with ISO 26000 as a mediator among Malaysian automotive suppliers.

This research provides important guidelines for automotive and related companies to implement CSR practices and ISO 26000 to improve CSRP. Malaysian automotive suppliers may need to consider the measurement of CSR practices, ISO 26000 and CSRP as beneficial to their company. Based on the findings, Malaysian automotive suppliers can apply the ISO 26000 as the guideline for CSR practices to increase the CSRP.

This research makes a new contribution to ISO 26000 between CSR practices and CSRP, especially for Malaysian automotive suppliers, by using the SEM technique. This research provides important information for decision-makers involved in CSR practices, ISO 26000 and CSRP implementation and also provides useful reference for future researchers in this research area.

This study aims to examine the relationship between environmental cost (EC) on organisational performance (OPM) through an environmental management system (EMS) as the mediating variable.

A total of 2,600 manufacturers were identified and consequently selected as the entire study population. Additionally, this study used the structural equation modelling technique to identify the mediator effects of EMS between EC and OPM.

The EC and EMS relationship on OPM produced direct and indirect consequences. Hence, it is concluded that manufacturing industry in Malaysia are focused on the OPM when implementing EC and EMS.

The model would incorporate EC and EMS implementation on OPM in the Malaysian manufacturing industry. This study could also be advantageous to the industry in improving EC, EMS and OPM.