Abstract Despite the increasing research to determine the influence of environmental sustainability orientation (ESO) and corporate social responsibility (CSR) on environmental performance, our unders

The gap

Consensus across the literature

Supporting evidence — 3 representative gaps

• A hybrid pythagorean fuzzy decision-making model for evaluating corporate environmental behavior through social responsibility dimensions (2026) · doi

  In this section, we will discuss the Limitations and future directions of this study The research has limitations even though this study is original and practical. The case study is based on hypothetical information and limited number of criteria and decisions that may not be representative of the reality of the actual corporate environmental practices. Its framework is also premised on the opinion of experts, which, despite being run on PFS, can result in subjectivity of the assessment process. The paper is also devoted to six aspects; practically the impacts of the supply chain or lifecycle analysis are the possible aspects and industry-dependent considerations that the supply chain of corporations can rely on. Such ARTICLE IN PRESSARTICLE IN PRESS ACCEPTED MANUSCRIPT limitations mean that the given model is powerful, whereas the outcomes should be viewed as illustrative and not final. The study has following Future Directions. Future research can be continued in this work through several avenues. To assess the effectiveness of the framework, one can first refer to it in real case studies involving larger datasets and actual corporate performance measures. Second it is possible to add more criteria and sub-criteria to capture industry specifics of the environmental behavior e.g. carbon footprint, practices of a circular economy or biodiversity impact. Third, the model can be further extended with other more complex extensions of FS such as q-rung orthopair fuzzy sets (QROFS) [29]or spherical fuzzy sets (SFS) [30] in order to be more aspective of uncertainty. Finally, comparative studies can be considered in future research, taking advantage of the given framework to apply it to either industries or various countries, which would provide valuable data on international trends in corporate social responsibility and environmental friendliness.

  Keywords: future limitations criteria corporate environmental framework directions case actual practices aspects supply chain possible industry
• The Influence of Market Competition, Company Size, and Corporate Governance on Environmental Management Accounting and Environmental Performance (2026) · doi

  This study provides important insights into the relationships among market competition, company size, corporate governance, Environmental Management Accounting (EMA), and environmental performance within manufacturing and industrial companies in Indonesia. Nevertheless, several limitations should be acknowledged to provide a balanced interpretation of the findings and to identify opportunities for future research development. First, this study employed a cross-sectional research design in which data were collected at a single point in time. Consequently, the findings only reflect organizational conditions and managerial perceptions during the period of data collection and do not fully capture the dynamic nature of sustainability practices and environmental management over time. Future studies are therefore encouraged to apply longitudinal approaches to examine how changes in governance structures, competitive pressure, and environmental accounting practices influence environmental performance across different periods. Second, the study relied primarily on self-reported questionnaire data obtained from managers and accounting professionals. Although the respondents were selected based on their professional involvement in environmental management and sustainability practices, self-reported data may still contain subjective bias, social desirability bias, or perceptual inconsistency. Some respondents may provide responses that reflect organizational expectations rather than actual environmental practices implemented within their companies. Future research may strengthen empirical validity by combining survey data with secondary data sources such as sustainability reports, carbon emission disclosures, environmental ratings, or audited environmental performance indicators to provide more objective measurements. Third, this study focused exclusively on manufacturing and industrial companies listed on the Indonesia Stock Exchange. While these sectors are highly relevant to environmental sustainability issues due to their significant ecological impacts, the findings may not be fully generalizable to other sectors such as service industries, financial institutions, small and medium enterprises, or public sector organizations. Organizational characteristics, sustainability priorities, and environmental pressures may differ substantially across industries and institutional settings. Future research is therefore recommended to expand the research context by involving different sectors, cross-country comparisons, or multinational corporate environments to improve external validity and broader theoretical generalization. Fourth, the present study examined Environmental Management Accounting as the primary mediating mechanism linking organizational factors and environmental performance. However, environmental performance is a multidimensional construct that may also be influenced by additional organizational and contextual variables not included in the current model. Factors such as green innovation, environmental leadership, organizational culture, digital sustainability transformation, stakeholder engagement, environmental strategy, and regulatory pressure may also play significant roles in shaping sustainability outcomes. Future studies are encouraged to incorporate these variables into more comprehensive conceptual frameworks to provide deeper understanding regarding the mechanisms underlying environmental performance improvement. Finally, this study primarily emphasized the direct and mediating relationships among the proposed variables using SEM-PLS analysis. Although this approach provided valuable predictive insights, it did not fully explore the potential moderating effects that may influence the strength or direction of the relationships among variables. Future research may therefore 180 Journal of Economics, Entrepreneurship, Management Business and Accounting investigate moderating variables such as organizational culture, environmental uncertainty, sustainability orientation, or institutional pressure to develop a more nuanced understanding of corporate environmental management practices. In addition, future studies may adopt mixed-methods approaches by integrating quantitative analysis with qualitative interviews or case studies to explore how Environmental Management Accounting is implemented operationally within organizations and how managerial actors interpret sustainability-related accounting information in strategic decision-making processes.

  Keywords: environmental sustainability management accounting future organizational performance practices variables provide relationships among corporate within companies
• Environmental sustainability orientation and corporate social responsibility influence on environmental performance of small and medium enterprises: The mediating effect of green capability (2022) · doi

  Abstract Despite the increasing research to determine the influence of environmental sustainability orientation (ESO) and corporate social responsibility (CSR) on environmental performance, our understanding is to see the mediating effect of green capability between ESO, CSR, and environmental performance is lacking.

  Keywords: environmental performance abstract despite increasing determine influence sustainability orientation corporate social responsibility understanding mediating effect