Çevre yönetim muhasebesinin yönetim desteği ve yeşil inovasyonun aracılık rolü ile çevresel performans üzerindeki etkisi: Irak bankacılık sektörü üzerinde bir uygulama

This research endeavors to explore the complex interactions between Environmental Management Accounting (EMA), environmental performance, management support, and green innovation within the banking sector. The study encompasses a comprehensive survey conducted among employees of six prominent banks situated in a specified region. Rigorous methodologies were employed to ensure the fidelity and integrity of data collection, including the meticulous crafting of a survey instrument designed to capture diverse perspectives on EMA practices, environmental performance metrics, management support, and perceptions of green innovation. Ethical considerations were given paramount importance, with requisite approvals obtained from institutional review boards and explicit informed consent sought from all participating employees. Utilizing quantitative techniques and mediation analyses, the ensuing data analysis unraveled nuanced relationships among the variables under scrutiny. Despite inherent limitations, the study offers invaluable insights into the environmental stewardship practices within the banking sector, poised to inform policy and practice toward sustainability and resilience. The results underscore the pivotal roles of EMA, management support, and collaboration in driving environmental sustainability within banking institutions, thereby informing strategic decision-making and policy formulation in the industry. Nonetheless, further research is warranted to delve into the long-term implications of EMA adoption and its seamless integration into organizational processes, thereby fostering a deeper understanding of its transformative potential within the banking milieu.