SMCS, 환경성과, 그리고 경영성과 간의 관계

[Purpose]Despite the recent SMCS study to address sustainability issues, the results of its research on the methods of use and performance of SMCS have been mixed. It can be pointed out that the reasons for the mix were limited in view of how SMCS was used and that the performance was not clearly classified at various levels. The purpose of this study is to examine the relationship between the methods of use of SMCS and to provide a broader understanding of the relationship between SMCS, environmental performance, and business performance. [Methodology]To achieve the purpose of this study, a questionnaire is distributed to executives of 400 domestic manufacturing companies, and a total of 97 questionnaires are used for statistical analysis. The hypothesis test is tested with the path coefficient of the structural model using PLS. [Findings]There was a significant positive(+) relationship between the use of SMCS. The use of SMCS was found to have a partially significant positive(+) relationship between environmental performance and management performance. In addition, environmental performance did not appear to have a significant relationship with management performance. [Implications]It is meaningful that the empirical analysis of SMCS, which is presented as a tool to support the recent issue of sustainability management, is significant. It is suggested that managers should consider the complementary relationship between control systems and use it elaborately to ultimately improve environmental performance and business performance.