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June 12, 2026Sustainable Development

Activating Corporate Sustainability: How Environmental Accounting and Leadership Translate Sustainable Core Values Into Performance

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Authors

NNNha Minh NguyenHVHien Vo VanTHTu Thanh Hoai

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Overview

Randomized trial demonstrates the impact of sustainable core values on corporate performance, suggesting strong leadership enhances outcomes.

Key Points

  • This study aims to explore how sustainable core values influence corporate sustainability performance through environmental accounting and leadership.
  • Survey of 345 managers from Vietnamese manufacturing firms to assess relationships between variables.
  • Utilized partial least squares structural equation modeling (PLS-SEM) for hypothesis testing.
  • Examined the roles of environmental accounting practices and sustainable leadership in a moderated mediation model.
  • Sustainable core values significantly increase environmental accounting practices (EAP).
  • EAP positively influences corporate sustainability performance (CSP), confirming its mediating role.
  • Sustainable leadership amplifies the impact of core values on EAP adoption, indicating a strong moderating effect.

Cite This Study

Nguyen et al. (2026) studied this question.

synapsesocial.com/papers/6a2ba4208101cf8926f02aebhttps://doi.org/10.1002/sd.71317
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