{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,7,20]],"date-time":"2026-07-20T12:34:05Z","timestamp":1784550845356,"version":"3.55.0"},"reference-count":51,"publisher":"MDPI AG","issue":"11","license":[{"start":{"date-parts":[[2020,6,2]],"date-time":"2020-06-02T00:00:00Z","timestamp":1591056000000},"content-version":"vor","delay-in-days":0,"URL":"https:\/\/creativecommons.org\/licenses\/by\/4.0\/"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["Sustainability"],"abstract":"<jats:p>This paper explores the impact of institutional pressures on the adoption of environmental management accounting (EMA). EMA has been recognized as a valuable mechanism to deal with environmental issues. This paper uses institutional theory to explain the drivers of EMA adoption in Pakistan. Data were collected from the manufacturing sector in Pakistan through a questionnaire-based survey. The study concludes that coercive, normative and mimetic pressures have a significant and positive impact on the adoption of EMA.<\/jats:p>","DOI":"10.3390\/su12114506","type":"journal-article","created":{"date-parts":[[2020,6,3]],"date-time":"2020-06-03T04:12:09Z","timestamp":1591157529000},"page":"4506","update-policy":"https:\/\/doi.org\/10.3390\/mdpi_crossmark_policy","source":"Crossref","is-referenced-by-count":149,"title":["Coercive, Normative and Mimetic Pressures as Drivers of Environmental Management Accounting Adoption"],"prefix":"10.3390","volume":"12","author":[{"ORCID":"https:\/\/orcid.org\/0000-0002-5318-4136","authenticated-orcid":false,"given":"Badar","family":"Latif","sequence":"first","affiliation":[{"name":"Department of Accounting and Finance, Faculty of Economics and Management, University Putra Malaysia, Serdang 43400, Malaysia"}],"role":[{"vocabulary":"crossref","role":"author"}]},{"ORCID":"https:\/\/orcid.org\/0000-0001-5163-7018","authenticated-orcid":false,"given":"Zeeshan","family":"Mahmood","sequence":"additional","affiliation":[{"name":"Department of Commerce, Bahauddin Zakariya University, Multan 60800, Pakistan"}],"role":[{"vocabulary":"crossref","role":"author"}]},{"ORCID":"https:\/\/orcid.org\/0000-0001-7756-9404","authenticated-orcid":false,"given":"Ong","family":"Tze San","sequence":"additional","affiliation":[{"name":"Department of Accounting and Finance, Faculty of Economics and Management, University Putra Malaysia, Serdang 43400, Malaysia"}],"role":[{"vocabulary":"crossref","role":"author"}]},{"given":"Ridzwana","family":"Mohd Said","sequence":"additional","affiliation":[{"name":"Department of Accounting and Finance, Faculty of Economics and Management, University Putra Malaysia, Serdang 43400, Malaysia"}],"role":[{"vocabulary":"crossref","role":"author"}]},{"given":"Allah","family":"Bakhsh","sequence":"additional","affiliation":[{"name":"Department of Commerce, Bahauddin Zakariya University, Multan 60800, Pakistan"}],"role":[{"vocabulary":"crossref","role":"author"}]}],"member":"1968","published-online":{"date-parts":[[2020,6,2]]},"reference":[{"key":"ref_1","doi-asserted-by":"crossref","first-page":"946","DOI":"10.5465\/amr.2007.25275684","article-title":"Why would corporations behave in socially responsible ways? 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