Green Innovation and Sustainability Reporting: Linking Environmental Practices to Sustainable Competitive Advantage Through a Moderated Moderation and Mediation Model
研究了越南制造业中绿色创新如何通过环境管理会计和绿色吸收能力影响可持续发展报告，进而提升可持续竞争优势，对管理者优化环境实践有参考价值。
ABSTRACT This study explores the relationship between green innovation (GRIN) and sustainability reporting (SURE), investigating the direct and indirect pathways through which GRIN influences SURE. It examines whether the relationship is strengthened by environmental management accounting (EMAC) and the role of green absorptive capacity (GACA) as a moderator. Additionally, the study assesses the mediating effect of SURE in the link between GRIN and sustainable competitive advantage (SCAD). Data were collected from 225 managers in Vietnamese manufacturing firms and analyzed using SmartPLS 3 and SPSS 26. The findings confirm that GRIN significantly drives SURE, with EMAC enhancing this relationship. GACA moderates the effect of EMAC on the GRIN–SURE relationship, making it crucial for optimizing environmental performance and reporting. SURE is shown to contribute to SCAD, offering firms a competitive edge. Furthermore, GRIN indirectly impacts SCAD through SURE. These insights emphasize the importance of integrating GRIN, EMAC, and absorptive capacity to strengthen sustainability practices and competitive advantage. The study contributes valuable knowledge to both academic research and managerial practices in the context of environmental and sustainability efforts.