Journal of Korea Society of Industrial Information Systems (한국산업정보학회논문지)

Korea Society of Industrial Information Systems (한국산업정보학회)
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The Relationship between Environmental Management Practices and Environmental Operational Performance: The Moderating Role of Cost Structure Uncertainty

환경경영 활동과 환경운영 성과의 관계: 비용구조 불확실성의 조절적 역할

  • Jinsoo Park ;
  • Sunghee Lee
  • 박진수 (전주대학교 경영대학 경영학과) ;
  • 이성희 (호서대학교 경영대학 경영학부)
  • Received : 2024.10.07
  • Accepted : 2024.10.17
  • Published : 2024.10.30
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Abstract

This study aims to analyze the relationship between environmental management practices and environmental operational performance, and empirically verify the moderating effect of cost structure uncertainty in this relationship. To test the hypotheses proposed in this study, a moderation analysis using hierarchical regression was conducted. Results reveal an inverted U-shaped relationship between environmental practices and operational performance, moderated by cost structure uncertainty. While environmental practices initially lead to operational performance improvements, benefits diminish beyond a certain threshold. Higher cost uncertainty lowers the optimal level of environmental practices. These findings provide important implications for corporate environmental strategy formulation. Rather than indiscriminately expanding environmental practices, firms should identify optimal levels and adopt strategic approaches considering cost uncertainty.

본 연구는 환경경영 활동과 환경운영 성과 간의 관계를 분석하고, 이 관계에서 비용구조 불확실성의 조절 효과를 실증적으로 검증하고자 하였다. 본 연구에서 제안한 가설을 검증하기 위해 위계적 회귀분석을 활용한 조절 효과 분석을 시행하였다. 연구 결과, 환경경영 활동과 환경운영 성과 사이에 역 U자형 관계가 존재하며, 이 관계는 비용구조 불확실성에 의해 조절됨을 확인하였다. 환경경영 활동은 초기에 성과개선으로 이어지지만, 특정 임계점을 초과하면 추가적인 성과향상이 둔화하는 것으로 나타났다. 또한, 비용구조 불확실성이 높을수록 환경경영 활동의 최적점이 더 낮은 수준에서 형성되었다. 이러한 결과는 기업의 환경 전략 수립에 있어 중요한 시사점을 제공한다. 기업은 무조건적인 환경경영 활동의 확대보다는 최적 수준을 파악하고, 비용 불확실성을 고려한 전략적 접근이 필요하다.

Keywords

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