Exploring the Influence of Corporate Culture on Building Environmental Management Value Systems

Abstract

To foster sustainable societal development and enhance economic returns, there has been an associated rise in environmental costs. Both governmental bodies and businesses acknowledge the pressing need for environmental protection. Addressing the conflict between environmental management and corporate interests, this paper incorporates corporate culture into environmental management. This integration can bolster the comprehension and implementation of environmental management practices, positively impacting the framework of environmental management accounting. Drawing from the organizational culture model developed by Edgar H. Schein, the paper constructs an environmental management value system grounded in corporate culture. It also outlines a specific framework for environmental management based on this value system, embedding corporate culture into the environmental management strategy. This approach holds practical significance for advancing the theoretical and methodological framework of environmental management accounting.