2021 Volume 25 Issue 1-2 Pages 51-56
Sustainable consumption and production (SCP), as one of the sustainable development goals (SDGs) (Goal 12), plays an essential role in promoting environmentally conscious management practices. There are many environmental management tools that can affect the implementation of SCP and related environmental performance, such as environmental management systems, environmental management accounting (EMA), supply chain management and the use of environmental indicators. In addition, environmental management control systems (EMCS), a new concept, may also be useful because it is more comprehensive. In developing countries, identifying any of these tools as useful could promote SCP policy. This study aimed to analyse how individual environmental management control tools promoted Thai and Vietnamese companies’ SCP activities through multiple group structural equation modeling (MGSEM), based on our questionnaire survey data. The impact of SCP activities on environmental performance was also examined. Our results verify that it is appropriate to promote the adoption of SCP policy in companies in developing countries. Furthermore, when promoting SCP policy in developing countries, it is necessary to recognise that the effects of environmental management tools are not always uniform. Traditional management tools may work against new challenges, such as the implementation of SCP, so a more diverse menu of environmental management tools, including EMA, is required.