The Role of Corporate Growth in Mediating the Influence Green Technology Innovation on Green Competitive Advantage

DOI

10.2991/978-2-38476-565-2_8How to use a DOI?

Keywords

eco-friendly technology; green accounting; competitive advantage

Abstract

This study explores the link between disclosure related to the environment, the application of environmentally friendly technology, and environmentally oriented accounting to achieve competitive advantage. This study specifically analyzes the role of sustainable development. This study uses the theoretical framework of Natural Resource-Based View (NRBV) to expand the understanding of companies in achieving competitive advantage through the application of environmentally friendly technologies. The information used comes from 50 companies engaged in manufacturing in Indonesia. The Data were analyzed using SEM-PLS version 4.0 to test the hypothesis. The results showed that reporting related to the environment, environmentally friendly technology, and accounting that focuses on the environment have a significant influence on the company’s competitive advantage. In addition, the results of this study indicate that sustainability serves as a bridge in the relationship between the use of environmentally friendly technologies and the company’s competitive advantage. This research enriches the existing literature by providing empirical evidence that shows the importance of adopting environmentally friendly technologies to support the implementation of environmentally focused accounting in achieving competitive advantages. Furthermore, organizations can benefit by prioritizing the use of environmentally friendly technologies and developing competitive advantages to improve overall environmental performance, which can be used by policymakers and interested parties to achieve sustainable competitive advantages in the manufacturing sector.

Copyright

© 2026 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Willyanto Kartiko Kusumo
AU  - Albert Albert
AU  - Anitiyo Soelistiyono
AU  - Sari Ramadhani
AU  - Nanang Ari Utomo
PY  - 2026
DA  - 2026/04/30
TI  - The Role of Corporate Growth in Mediating the Influence Green Technology Innovation on Green Competitive Advantage
BT  - Proceedings of the 2nd International Conference on Social Environment Diversity (ICOSEND 2025)
PB  - Atlantis Press
SP  - 66
EP  - 74
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-565-2_8
DO  - 10.2991/978-2-38476-565-2_8
ID  - Kusumo2026
ER  -