Investigating Environmental Strategy and Environmental Uncertainty: The role of Environmental Management Accounting

ABSTRACT:This study is to investigate how corporate environmental performance is affected by the combination of environmental uncertainty, and environmental management strategy, with an emphasis on the function of environmental management accounting (EMA). We gather sample data from 100 replies respondents. These environmental management strategy and environmental uncertainty have a favorable and significant impact on environmental performance and results show that EMA is a valuable and significant informational tool for helping Indonesian businesses achieve better corporate environmental performance. The findings of this research also explain that EMA can be useful in identifying, classifying, allocating and measuring the impact of a company’s products which is very useful in more structured and precise measurements.

KEYWORDS -Environmental Management Accounting, Environmental Strategy, Environmental Uncertainty, Sustainability, Path Analysis