The Impact of CSR integrated MAPs (CSR-MAPs) on Sustainability Performance through the Mediation of Green Innovation

Sammanfattning

This study investigates the relationship between CSR-integrated management accounting practices (CSR-MAPs), green innovation, and sustainability performance among textile manufacturing SMEs in a developing country context. Using a quantitative approach, data were collected from 230 managers and executives and analyzed through SPSS and Hayes' PROCESS Macro. The findings reveal that CSR-MAPs significantly enhance sustainability performance, both directly and indirectly through green innovation, which partially mediates this relationship. The study contributes to sustainability accounting and CSR literature by integrating CSR-MAPs, green innovation, and sustainability performance within a single framework and provides empirical evidence from textile SMEs. Practically, the results suggest that integrating CSR objectives into management accounting practices and promoting green innovation can improve resource efficiency, waste reduction, decision-making, and overall sustainability performance in developing economy contexts such as Pakistan.