PMID- 29778952 OWN - NLM STAT- MEDLINE DCOM- 20181029 LR - 20181029 IS - 1095-8630 (Electronic) IS - 0301-4797 (Linking) VI - 220 DP - 2018 Aug 15 TI - 'Too-much-of-a-good-thing'? The role of advanced eco-learning and contingency factors on the relationship between corporate environmental and financial performance. PG - 163-172 LID - S0301-4797(18)30531-0 [pii] LID - 10.1016/j.jenvman.2018.05.012 [doi] AB - Inspired by the natural-resource-based view (NRBV) theory, we attempt to shed light on a controversy which has been persistent over the last decade, concerning the relationship between corporate environmental performance (CEP) and corporate financial performance (CFP). Using the 'too-much-of-a-good-thing' (TMGT) concept, which suggests that "too much can be worse than too little," we link mixed results and consider the roles of advanced eco-learning and contingency factors in influencing the CEP-CFP relationship. Based on a sample composed of ISO 14001 certified companies in Indonesia, and analyzing the data using consistent Partial Least Squares (PLSc), we found that: the CEP-CFP relationship follows an inverted U-shape; advanced eco-learning is a significant predictor of the CEP-CFP relationship, meaning that organizations able to develop higher eco-learning capability will be better able to identify the ideal boundaries of investment in environmental performance without reducing their financial performance; and that contingency factors such as environmental strategy and firm size have a significant role in influencing the CEP-CFP relationship. The study's limitations, implications for practitioners and a future research agenda are also detailed. CI - Copyright (c) 2018 Elsevier Ltd. All rights reserved. FAU - Latan, Hengky AU - Latan H AD - Department of Accounting, STIE Bank BPD Jateng, Jl. Pemuda No 4 A Semarang 50139, Indonesia. Electronic address: latanhengky@gmail.com. FAU - Chiappetta Jabbour, Charbel Jose AU - Chiappetta Jabbour CJ AD - Montpellier Business School, Montpellier Research in Management, 2300, Avenue des Moulins, 34185 Montpellier, Cedex4, France. Electronic address: c.chiappetta-jabbour@montpellier-bs.com. FAU - Lopes de Sousa Jabbour, Ana Beatriz AU - Lopes de Sousa Jabbour AB AD - Montpellier Business School, Montpellier Research in Management, 2300, Avenue des Moulins, 34185 Montpellier, Cedex4, France. Electronic address: a.sousa-jabbour@montpellier-bs.com. FAU - Renwick, Douglas William Scott AU - Renwick DWS AD - College of Business Law and Social Sciences, Nottingham Business School, Nottingham Trent University, Nottingham, UK. Electronic address: douglas.renwick@ntu.ac.uk. FAU - Wamba, Samuel Fosso AU - Wamba SF AD - Toulouse Business School, Toulouse University, 20 Boulevard Lascrosses, 31068 Toulouse, France. Electronic address: s.fosso-wamba@tbs-education.fr. FAU - Shahbaz, Muhammad AU - Shahbaz M AD - Montpellier Business School, Montpellier Research in Management, 2300, Avenue des Moulins, 34185 Montpellier, Cedex4, France. Electronic address: m.shahbaz@montpellier-bs.com. LA - eng PT - Journal Article DEP - 20180526 PL - England TA - J Environ Manage JT - Journal of environmental management JID - 0401664 SB - IM MH - *Conservation of Natural Resources MH - Forecasting MH - Indonesia MH - Natural Resources MH - *Organizations OTO - NOTNLM OT - Advanced eco-learning OT - Contingency factors OT - Environmental accounting OT - Environmental performance OT - Financial performance EDAT- 2018/05/21 06:00 MHDA- 2018/10/30 06:00 CRDT- 2018/05/21 06:00 PHST- 2017/11/23 00:00 [received] PHST- 2018/04/09 00:00 [revised] PHST- 2018/05/05 00:00 [accepted] PHST- 2018/05/21 06:00 [pubmed] PHST- 2018/10/30 06:00 [medline] PHST- 2018/05/21 06:00 [entrez] AID - S0301-4797(18)30531-0 [pii] AID - 10.1016/j.jenvman.2018.05.012 [doi] PST - ppublish SO - J Environ Manage. 2018 Aug 15;220:163-172. doi: 10.1016/j.jenvman.2018.05.012. Epub 2018 May 26.