Purpose: The purpose of this paper is to analyze the effect of management accounting and control systems (MACS) on environmental innovation practices and operational performance. Specifically, this study relies on Simons’ levers of control (LOC) framework to investigate how managers implement environmental innovation practices. This paper hypothesizes that a forward-looking use of MACS (i.e. interactive use) triggers the implementation of environmental innovation practices, resulting in higher operational performance. Furthermore, the authors argue that the monitoring role of MACS (i.e. diagnostic use) combined with environmental training improves the effect of environmental innovation practices on operational performance.Design/methodology/approach: Hypotheses are examined through a questionnaire survey. The analyses are based on responses in an empirical study from 89 Brazilian hotels.Findings: Empirical findings from a hierarchical moderated regression analysis support the hypothesized links.Originality/value: This study contributes to the environmental management and management control literature by providing novel evidence on the roles MACS play in the field of sustainable development. Based on the LOC framework, the authors shed light on the understanding of how managers introduce and monitor environmental innovation practices, as well as also outlining the key effects of environmental training in enabling the novel abilities of managers and employees to better understand environmental data and identify novel potential environmentally friendly solutions in the case of deviations. This paper also adds to Wijethilakeet al.(2017), providing new empirical evidence on how firms design, implement and use MACS that capture institutional pressures for sustainability from multiple stakeholders.

Purpose: The aim of this paper is to present a framework to create a better understanding of the context and to aid the environmental disclosure management process. The paper seeks to present a case study illustrating the proposed methodology for assessing environmental disclosure management.Design/methodology/approach: The ProKnow‐C process is used to identify the opportunities in the literature and the MCDA‐C methodology is used in order to build up the environmental disclosure management (MED) model.Findings: First the ProKnow‐C process was used to identify opportunities in the literature about environmental disclosure and later the MCDA‐C methodology was used to discover the opportunities and to show a process for generating actions to promote improvement in environmental disclosure.Practical implications: The case study allowed the manager to develop an understanding of environmental disclosure, showing that organizational performance is the key factor according to managers' perception. This knowledge allowed the manager to identify what the company needs to improve in its environmental disclosure regarding the following aspects: targets for using water, energy program, management of effluent and waste, biodiversity, adaptation to emergency plans, training and environmental awareness, expanding the coverage of the certification process and increasing operational performance in specific indicators relating to the electricity sector (pruning control, fire and oil spill).Originality/value: The structured process of the MCDA‐C methodology enabled a model to be built that showed graphically and numerically the systemic diagnosis of environment disclosure, allowing the manager to know the consequences of a decision a priori and to suggest a set of improvement actions.

This study aims at analyzing the relationship between determinant factors of disclosure of information on environmental impacts of Brazilian companies. A descriptive, documental and quantitative research was conducted through a sample of 97 Brazilian companies. In the Sustainability Reports and in the Annual Reports information, five environmental aspects were collected: emissions, effluents, wastes, products and services; and transport, which were used to measure the degree of environmental disclosure. This concludes that there is a relationship between the variables investigated in all analyzed years. The size, audit and Global Reporting Initiative (GRI) are associated with disclosure and the Corporate Sustainability Index (CSI), Pollution Potential (POTEN), governance, stocks, Return on Assets (ROA) and Return on Equity (ROE) are not

Based on the theory of innovation ecosystems (IEs) and the literature on environmental management controls (EMCs), this study examines the effects of green innovation ecosystems (GIEs), EMCs, and digitalization on the water performance of firms in the food service industry (FSI). In this context, the moderating role of technology sensing/response (TSR) is explored. Surveying 245 managers in large Brazilian restaurants, the hypotheses are tested through partial least squares structural equation modeling. The findings reveal that the GIE positively influences digitalization and the use of both diagnostic and interactive EMCs. Additionally, the results demonstrate not only that interactive EMCs improve water performance but also that a high level of TSR increases the impact of diagnostic EMCs on water performance. This study therefore advances the literature by illustrating how cooperation between FSI firms and multiagents provides competences and resources that facilitate the implementation of digital tools and EMCs to achieve sustainability outcomes.

Purpose: The purpose of this paper is to analyze the urban resilience capacity and its relations with the economic, social and environmental well-being in smart cities in the state of São Paulo (SP), particularly after the 2008 financial crisis. Design/methodology/approach: Concerning its objectives, this study is characterized as descriptive. From the point of view of technical procedures, the research is bibliographic, and regarding data collection, it is documental. The approach of this research is quantitative, since it uses the statistical method. The sample was made up by 62 smart cities located in SP. The analysis comprised the period from 2010 to 2015. Findings: The urban resilience pillars influence the economic well-being represented by the gross national product, in 58.8 percent, social well-being represented by the life expectancy of the residents of the smart cities, in 71.7 percent, and in environmental well-being indicated by CO₂ emissions, in 21.5 percent. Research limitations/implications: They are related to the researchers’ decision about the methodological design. Practical implications: This study was limited to smart cities in SP listed in the RBCIH (Brazilian Network of Human Smart Cities), and may be extended to other cities in other Brazilian states. Social implications: How resilience dimensions related to economic, social and environmental well-being such as poverty, food security, health, well-being, education quality, climate changes, and the like, were measured, which can be investigated in future research studies. Originality/value: Despite its growing popularity worldwide, the urban resilience pillars and their relationship with human well-being in smart cities in the national context are little investigated, making this research original.