Environmental Management Control Systems and Environmental Performance: Direct and Indirect Effect

Purpose: This study aims to examine the effect of environmental management control systems on performance. Testing is carried out directly or through strategy mediation role. Theoretical framework: In contrast previous studies, this research focuses managerial activity processes that enable, encourage, ensure how a company and facilitate practices achieve performance strategies it. The model built basis stakeholder theory contingency theory. Design/methodology/approach: was conducted an online survey hotel managers in Makassar City, Indonesia. Data analysis performed by regression, path Sobel test. Findings: results prove system has positive significant test also proves mediates influence Research, Practical & Social implications: covers hotels Makassar, not all them Indonesia; therefore, generalizing findings should be exercised with caution. Secondly, assumes homogeneity does consider type. provide recommendations public policy business integrate issues into decision-making as well corporate control. Further can expand considering contextual other aspects. addition, future may use larger sample longitudinal data which allows investigate changes strategic policies over time. Originality/value: Improvements have become very important issue supporting themes sustainability globally. originality support business, especially hotels.