Examining the Moderating Role of Managerial Commitment on the Impact of Eco Efficiency Initiatives on Cost Control: A Case Study of West African Countries

Derbal Soumeia, Boussouak Amel, Djalila Benlamoudi

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Published: Oct 24, 2024

Keywords:

Eco-Efficiency Initiatives, Managerial Commitment, Cost Control, Sustainable Development, Structural Equation Modeling.

Derbal Soumeia, Boussouak Amel, Djalila Benlamoudi

Abstract

This study explores the connections between Eco-Efficiency Initiatives, Managerial Commitment, and Cost Control within organizations. By employing structural equation modeling, the research assesses the direct effect of Eco-Efficiency Initiatives on Cost Control, as well as the moderating role of Managerial
Commitment. The results demonstrate that Eco-Efficiency Initiatives have a significant positive impact on Cost Control (path coefficient = 0.507, P-value = 0.000). Additionally, Managerial Commitment not only directly enhances Cost Control (path coefficient = 0.259, P-value = 0.016) but also moderates the relationship between Eco-Efficiency Initiatives and Cost Control (path coefficient = 0.105, P-value = 0.047). These findings highlight the critical role of integrating eco-efficiency strategies alongside fostering strong managerial commitment to achieve effective cost control and sustainable organizational performance. The study offers valuable insights into how environmental initiatives and management support can drive cost efficiency, providing practical guidance for businesses seeking sustainable development.

Issue

Vol. 61 No. 10 (2024)

Section

Articles

This work is licensed under a Creative Commons Attribution 4.0 International License.

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