The aim of this study is to draw a comprehensive image of the relationship between life cycle sustainability assessment (LCSA) impact using the three dimensions, namely life cycle costing (LCC), life cycle assessment (LCA), and social life cycle (SLC), and solid oxide fuel cells (SOFCs). By systematically reviewing and analyzing 43 articles from 17 different peer-reviewed journals between 1998 and 2021, the analysis shows that SOFC-related applications may substantially contribute to a cleaner energy sector in the future via high-level temperature power generation. The result indicated that SOFCs have better implications for environmental performance, as well as being the least cost-effective option for commercially competitive purposes. The review revealed several gaps in the literature; several studies assessed LCA using particular or very few indicators, and the few indicators may not sufficiently assess the environmental impact of SOFCs. Further, limited studies shed the light on the association between SLC and SOFCs. Future LCSA studies ought to adopt dynamic criteria, especially environmental impact analysis considering social and economic factors, to enable a feasible comparison of results. Future studies should also target various industrial sectors in developing countries.

This study investigates the primary role of institutional pressure specifically (coercive, mimetic, and normative pressures) to implement environmental management accounting (EMA) among SMEs in Kenya, and how such influences are affected by organisational resources and capabilities, with a focus on the function of EMA, on sustainable competitive advantage (SCA). Using an online survey, random samples of 1,162 Kenyan manufacturing SMEs provided the data. The empirical findings indicate that normative and coercive forces have a substantial and direct relationship with EMA adoption. However, there was no correlation between mimetic pressure and the adoption of EMA. In addition, the results revealed that only environmental innovation capability positively and substantially mitigated the effect of coercive and normative pressure on EMA adoption. Our PLS analysis discovered a significant and direct relationship between EMA and SCA. In conclusion, the current research expands our understanding of how firms create EMA through the interaction of institutional forces (i.e., coercive and normative constraints) and environmental innovation potential. Furthermore, this study highlights the relevance and use of EMA in giving information to Kenyan SMEs to conduct superior SCA.

Environmental Management Accounting (EMA) enables SMEs to adopt greener production practices and strengthen their sustainable competitive advantage (SCA). While EMA is recognized for enhancing performance in large firms, significant research gaps persist regarding its application within small and medium-sized enterprises (SMEs), particularly in new geographical contexts. Prior studies acknowledge the role of antecedents of EMA, whether tangible or intangible resources. However, limited research simultaneously examines both types of resources alongside organizational capabilities to determine EMA adoption. This study addresses the limited empirical evidence on the combined role of financial resources (FR), natural ecological orientation (NEO), and environmental innovation capabilities (EIC) as key antecedents to EMA adoption. It further examines the mediating effect of EMA adoption on SCA among manufacturing SMEs in Kenya. Grounded in the natural resource-based view (NRBV), data were collected from 206 SMEs and analyzed using SmartPLS 4. Empirical findings indicate no significant relationship between FR and EMA adoption, supporting the argument that intangible resources may be more instrumental than tangible resources in fostering SCA through EMA. In contrast, NEO and EIC demonstrated strong and significant relationships with EMA adoption. Additionally, results show that EMA adoption significantly enhances SCA, with NEO and EIC exerting significant positive effects on SCA through EMA adoption. Practically, the findings guide SMEs in leveraging NEO and EIC to boost green performance and value within global supply chains by creating shared sustainability benefits beyond compliance. Furthermore, the study informs policymakers on how to promote these enablers to enhance SME competitiveness in sustainable markets.

Research background: environmental management accounting (EMA) plays a prominent role in helping small and medium enterprises towards the improvement of new goods (i.e., greener production), more complex technical practices, and improved methods of operation cost control. This in turn, enhances (e.g., cost declines through ecological efficiencies, the improvement of ecological markets and first-mover advantage, better community relations, and an improved image) and increase the likelihood of improving companies' sales levels and improve the sustainable competitive advantage (SCA). These opportunities are often not identified by organizations or competitors. Accordingly, firms’ which are looking for adopting EMA are required to obtain tangible resource (i.e., financial resources (FR), intangible resources (namely, natural environmental orientation (NEO)) and capabilities exemplified by environmental innovation capability (EIC). However, limited existing studies have been conducted on the combined effect of FR, NEO, and EIC on EMA adoption aimed at fostering SCA within small and medium-sized manufacturing enterprises in Kenya. Purpose of the article: This study investigates the primary role of tangible resources, intangible resources, and capabilities, namely FR, NEO, and EIC in implementing EMA for SCA, and examines the mediating effect of EMA adoption between FR, NEO and EIC and SCA among manufacturing small and medium-sized enterprises (SMEs) in Kenya. To achieve these objectives, hypotheses were formulated on the basis natural resource-based view (NRBV) model and using information from previous research Methods: A total of 206 usable questionnaires out of 350 were collected using an online survey, and the data were analyzed using Smart- PLS version 4 software Findings & value added: Empirical evidence indicates no significant relationship between FR and EMA adoption. Nevertheless, a high correlation was found between NEO and EIC and EMA adoption. Furthermore, the findings of the study demonstrated a statistically significant and positive effect between EMA adoption and SCA and between NEO and EIC and SCA through EMA adoption. In summary, this study enhances our understanding of which organizations generate EMA by acquiring adequate intangible resources and capabilities. Additionally, this study emphasizes the significant use of EMA in providing Kenyan SMEs with information to facilitate improved competitive advantage.