پژوهش های محیط زیست

پژوهش های محیط زیست

تأثیر سیستم‌های کنترل مدیریت محیط‌زیستی بر بهبود عملکرد پایدار محیطی با نقش میانجی استراتژی‌های محیطی

نوع مقاله : مقاله پژوهشی

نویسنده
گروه مدیریت، دانشکده مدیریت و حسابداری، دانشگاه بوعلی‌سینا، همدان، ایران.
10.22034/eiap.2026.246816
چکیده
در سال‌های اخیر، اکثریت صنایع بنا به ضرورت بقا، رشد و بهبود در بازار رقابتی، به یک سیستم کنترلی مدیریتی مجهز شده‌اند. در این میان سیستم‌های کنترل مدیریت محیط‌زیستی به دلیل توسعه پایدار صنایع با ابعاد محیطی، اقتصادی و اجتماعی از اهمیت بسزایی برخوردار شده‌اند. از طرفی صنایع کلیدی به دلیل فعالیت در سطح ملی و کلاس جهانی ناگزیر به بکارگیری استراتژی‌های محیطی (کسب و کار و سازمانی) هستند. هدف اصلی این تحقیق، بررسی تأثیر سیستم‌های کنترل مدیریت محیط‌زیستی بر بهبود عملکرد پایدار محیطی با نقش میانجی استراتژی‌های محیطی در صنایع غذایی می‌باشد. روش تحقیق بر مبنای (هدف- گردآوری- تحلیل) از نوع (کاربردی- توصیفی- کمی) است. جامعه آماری مورد مطالعه مشتمل بر خبرگان و مدیران صنایع غذایی است که به دلیل نامعلوم ‌بودن تعداد آن‌ها و بر اساس جدول مورگان، 384 نمونه استخراج شد. با طراحی پرسش‌نامه به صورت آنلاین و دارای اطلاعات توصیفی کامل خبرگان و سوالات، نهایتاً 410 پرسش‌نامه در نرم‌افزار اکسل استخراج شدند که کفایت لازم برای تحلیل را برآورده کرد. سه فرضیه اصلی از ارتباط میان سازه‌های کلیدی از مدل مفهومی تحقیق پیشنهاد شدند. خروجی آزمون مدلسازی معادلات ساختاری با نرم‌افزار SPLS نشان داد که: «استفاده از سیستم‌های کنترل مدیریت محیط‌زیستی تأثیر معنادار مثبت بر استراتژی‌های محیطی صنایع دارند». «اخذ استراتژی‌های محیطی مناسب تأثیر معنادار مثبت بر عملکرد پایدار محیطی صنایع دارند» و همچنین «استراتژی‌های محیطی نقش میانجی معنادار با تأثیر مثبت در ارتباط میان سیستم‌های کنترل مدیریت محیط‌زیستی و عملکرد پایدار محیطی صنایع بازی می‌کنند». ضریب تعیین برای متغیرهای درون‌زای «استراتژی‌های محیطی» و «عملکرد پایدار محیطی» به‌ترتیب برابر با 833/0 و 802/0 است که حاکی از برازندگی بسیار خوب مدل تحقیق با داده‌ها است. همچینن مقدار محاسبه‌شده شاخص نیکویی برازش از خروجی نرم‌افزار (322/0)، برازندگی مناسب مدل ساختاری را نشان داد. در ادامه، وزن ده متغیر کلیدی تأثیرگذار در پایداری محیطی و کسب مزایای رقابتی صنایع با استفاده از نظرات 25 نفر از خبرگان منتخب به صورت زوجی با رویکرد فرآیند تحلیل سلسله‌مراتبی فازی موردارزیابی قرار گرفتند. نتیجه حاکی از آن است که عامل هشتم (عملکرد محیط‌زیستی) با بیشترین وزن (18/0) در رتبه اول؛ و عامل دوم (کنترل فرهنگی محیط‌زیستی) با وزن (02/0) در رتبه‌ دهم از لحاظ اهمیت قرار گرفتند. بر مبنای وزن استخراجی عامل‌ها، شش شرکت فعال دردسترس و منتخب صنایع غذایی با تکنیک تصمیم‌گیری چندمعیاره آراس و نظرات خبرگان مورداشاره، موردارزیابی مجدد قرار گرفتند. تحلیل نهایی نشان داد که شرکت غذایی ششم در رتبه اول و شرکت غذایی چهارم در رتبه آخر جای گرفته است. بر این اساس، پیشنهادهای کاربردی بر اساس خروجی‌ها به صنایع غذایی ارائه شدند. بدین‌ترتیب یک مدل ارزیابی و کنترل مدیریت محیط‌زیستی به منظور توسعه عملکرد صنایع غذایی ارائه شده است.
کلیدواژه‌ها
موضوعات

عنوان مقاله English

The Impact of Environmental Management Control Systems on Improving Sustainable Environmental Performance with the Mediating Role of Environmental Strategies

نویسنده English

Mehdi Ajalli
Department of Management, Faculty of Management and Accounting, Bu-Ali Sina University, Hamedan, Iran.
چکیده English

In recent years, most industries have been equipped with a management control system due to the necessity of survival, growth and improvement in the competitive market. In the meantime, environmental management control systems have become very important due to the sustainable development of industries with environmental, economic and social dimensions. On the other hand, key industries are forced to use environmental strategies (business and organizational) due to their activities at the national and world-class levels. The main objective of this research is to investigate the effect of environmental management control systems on improving sustainable environmental performance with the mediating role of environmental strategies in the food industry. The research method is based on (objective-collection-analysis) of the type (applied-descriptive-quantitative). The statistical population under study consists of experts and managers of the food industry, of which 384 samples were extracted due to the unknown number and based on the Morgan table. By designing an online questionnaire with complete descriptive information of the experts and questions, 410 questionnaires were finally extracted in Excel software, which met the necessary adequacy for analysis. Three main hypotheses of the relationship between key constructs from the conceptual model of the research were proposed. The output of the structural equation modeling test with SPLS software showed that: "The use of environmental management control systems has a significant positive effect on the environmental strategies of industries". "The adoption of appropriate environmental strategies has a significant positive effect on the environmental sustainable performance of industries" and also "Environmental strategies play a significant mediating role with a positive effect in the relationship between environmental management control systems and the environmental sustainable performance of industries". The coefficient of determination for the endogenous variables "environmental strategies" and "environmental sustainable performance" are equal to 0.833 and 0.802, respectively, which indicates a very good fit of the research model with the data. Also, the calculated value of the goodness of fit index from the software output (0.322) showed a good fit of the structural model. Next, the weights of ten key variables affecting environmental sustainability and gaining competitive advantages of industries were evaluated using the opinions of 25 selected experts in pairs using the Fuzzy Analytic Hierarchy Process (FAHP) approach. The results indicate that the eighth factor (environmental performance) with the highest weight (0.18) ranked first; and the second factor (environmental cultural control) with a weight (0.02) ranked tenth in terms of importance. Based on the extracted weights of the factors, six available and selected active companies in the food industry were re-evaluated using the Additive Ratio Assessment (ARAS) multi-criteria decision-making technique and the opinions of the mentioned experts. The final analysis showed that the sixth food company ranked first and the fourth food company ranked last. Accordingly, practical suggestions were provided to the food industry based on the outputs. Thus, an environmental management evaluation and control model has been presented in order to develop the performance of the food industry.

کلیدواژه‌ها English

Management control systems
Environmental management control systems
Environmental
Environmental sustainable performance
Environmental strategies
FAHP
ARAS
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