Environmental Sustainability in Wineries: How Contingency Factors and Environmental Management Accounting Tools Influence Environmental Performance?
通过对171家巴西酒庄的调查，研究权变因素（如环境不确定性、战略和技术）如何影响可持续实践和环境管理会计工具的使用，进而影响环境绩效。
ABSTRACT How do wineries design sustainability practices and use environmental management accounting (EMA)? This study addresses that question by analyzing the influence of contingency factors on the adoption of sustainability practices and the use of EMA tools to improve the environmental performance of wineries. The research was carried out through a survey with 171 Brazilian wineries, and structural equation modeling regression was used to test the hypothesis. The results suggest that contingency factors, such as environmental uncertainties, environmental strategy, and technology influence the adoption of sustainability practices and the use of EMA tools and have a positive impact on the environmental performance of Brazilian wineries. The study also shows that there is no direct effect between the use of EMA tools and environmental performance, but there is a positive impact on financial and nonfinancial performance, indicating that in a winery setting EMA tools are mainly used for cost saving and economic purposes rather than environmental impact. This study extends our understanding of how wineries design sustainability practices and deploy EMA tools in response to contextual contingencies. Drawing on contingency theory, we highlight the role of environmental uncertainty, strategy, and technology in shaping sustainability behavior. Our findings further show that the use of EMA tools by Brazilian wineries often leads to economic benefits.