THE IMPACT OF GREEN ACTIVITY-BASED COSTING AND GREEN SUPPLY CHAIN PRACTICES ON ENVIRONMENTAL PERFORMANCE OIL REFINERIES IN IRAQ

Abstract

Due to a lack of green activities, environmental deterioration is a problem that affects the entire world. Thus academics and politicians need to focus on this issue. For this reason, the current study examines the effects of green activity-based costing (ABC) and green supply chains (GSC) techniques, such as eco-friendly purchasing and internal environmental management (IEM), on the environmental performance of oil refineries in Iraq. The current study additionally examines the moderating effects of environmental awareness on environmentally friendly purchasing, IEM, and the performance of oil refineries in Iraq. Survey questions were utilized in the study to collect data from the chosen respondents. The study also employed the smart PLS to examine the relationships between the components. The findings showed a strong correlation between environmental performance in Iraqi oil refineries and the green ABC, green purchasing, and IEM. The results also showed a significant moderating effect of environmental awareness on green purchasing, IEM, and environmental performance in Iraqi oil refineries. The research aids decision-makers in developing strategies to enhance environmental performance through green ABC and GSC practices.