With the emergence of environmental sustainability and green business management, increasing demands have been made on businesses in the areas of environmental corporate social responsibility (ECSR). Furthermore, the influence of ECSR on green capital investment, environmental performance, and business competitiveness has also been the subject of attention from enterprises. However, in previous studies, the mediating role of green information technology (IT) capital in the relationship between ECSR, environmental performance, and business competitiveness, has not been investigated by researchers. In order to bridge this gap in the ECSR literature, this study aims to examine the influence of ECSR on green IT capital, and the consequent effect of green IT capital on environmental performance and business competitiveness. Data were collected from 358 companies from the top 1000 manufacturers in Taiwan. The results confirmed that ECSR has significant positive effects on green IT human capital, green IT structural capital, and green IT relational capital. Green IT structural capital and green IT relational capital have positive effects on environmental performance and business competitiveness, and environmental performance has a positive effect on business competitiveness. In addition, green IT structural capital and green IT relational capital have partial mediating effects on ECSR, environmental performance, and business competitiveness. The implications and suggestions for future research are discussed.

The Effect of Environmental Corporate Social Responsibility on Environmental Performance and Business Competitiveness: The Mediation of Green Information Technology Capital

In recent years, environmental issues have attracted the attention of enterprises. Enterprises often monitor and control their influence and the effect of their decisions on the environment through cost benefit analysis via an environmental accounting system (EAS). The introduction of EAS is considered a reform for many enterprises, but it is also a challenge for them, particularly with the accompanying scenarios and restrictions on organizational reform. The current research aims to analyze the effects of EAS on corporate accountants based on the organizational reform theory. After identifying corporate accountants in the manufacturing industry as research subjects, a questionnaire survey is conducted for data collection. The gathered data are divided into high/low cognitive samples. Results indicate that organizational culture in the cognitive dimension is an important factor in the attitude of organization members toward reform. Individual demands and value are also key factors in the attitude of accountants in the absence of an EAS and information system. Enterprises can use EAS to meet their expectations once the organizational culture is shaped, and individual demands and value can then be communicated to win the support of accountants for the reform.

Taina Boström

Papers

Environmental strategy in the enterprise