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We provide the general conclusions of our study in this chapter, delineating the main contributions of this research to understanding the roles of EMA and governance in enhancing corporate environmental performance information. The implications evaluate the broader significance of these insights for regulators, policymakers, business practitioners, and academic researchers, suggesting practical and policy-oriented applications that align with corporate sustainability goals. The limitations critically reflect the constraints of the study, including methodological and contextual factors, which may influence the applicability and scope of the findings. Finally, the future lines of research identify promising directions for continued analysis. It encourages further exploration of environmental accounting’s integration with corporate governance practices and its evolving influence on sustainability reporting outlines and environmental performance. In this respect, this study examines the mediating and moderating role of EMA in the relationship between environmental governance mechanisms and corporate environmental performance. Using a sample of Italian FTSE-listed firms covering the years 2017–2021 period, we found that environmental governance mechanisms significantly affected corporate environmental performance. Specifically, we found that the adoption of GRI guidelines, board sustainability committee, environmental risk horizon, and sustainability assurance positively affects corporate environmental performance. Our findings also revealed that adopting EMA practices positively affected corporate environmental performance. The components of EMA (i.e., environmental management team, emission trading initiatives, environmental expenditures investments, environmentally friendly products, environmental training, sustainability awards, and environmental management system certifications) have a strong, positive, and significant influence on corporate environmental performance. Further, we find that EMA moderates and fully mediates the relationship between environmental governance mechanisms and environmental performance.

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Conclusions, Implications, Limitations, and Future Lines of Research

  • 章节

  • 发表日期：

    2025年

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  • Mohamed Aman,
  • Lorenzo Lucianetti

摘要

We provide the general conclusions of our study in this chapter, delineating the main contributions of this research to understanding the roles of EMA and governance in enhancing corporate environmental performance information. The implications evaluate the broader significance of these insights for regulators, policymakers, business practitioners, and academic researchers, suggesting practical and policy-oriented applications that align with corporate sustainability goals. The limitations critically reflect the constraints of the study, including methodological and contextual factors, which may influence the applicability and scope of the findings. Finally, the future lines of research identify promising directions for continued analysis. It encourages further exploration of environmental accounting’s integration with corporate governance practices and its evolving influence on sustainability reporting outlines and environmental performance. In this respect, this study examines the mediating and moderating role of EMA in the relationship between environmental governance mechanisms and corporate environmental performance. Using a sample of Italian FTSE-listed firms covering the years 2017–2021 period, we found that environmental governance mechanisms significantly affected corporate environmental performance. Specifically, we found that the adoption of GRI guidelines, board sustainability committee, environmental risk horizon, and sustainability assurance positively affects corporate environmental performance. Our findings also revealed that adopting EMA practices positively affected corporate environmental performance. The components of EMA (i.e., environmental management team, emission trading initiatives, environmental expenditures investments, environmentally friendly products, environmental training, sustainability awards, and environmental management system certifications) have a strong, positive, and significant influence on corporate environmental performance. Further, we find that EMA moderates and fully mediates the relationship between environmental governance mechanisms and environmental performance.