Table 1.

Measurement scale of research variables.

Attitudes towards the environment (Dunlap et al., 2000) •The global population is nearing the threshold of the earth's carrying capacity. •Humans do not have the right to change the natural environment to meet their needs. •The interference of humans with natural processes frequently leads to catastrophic outcomes. •Human impact will not ensure that the Earth remains viable •The environment is being subjected to significant abuse by human beings. •Plants and animals possess an equal entitlement to existence, comparable to that of humans. •The earth has plenty of natural resources if we just learn how to develop them. •The resilience of natural ecosystems is insufficient to withstand the impacts caused by modern industrialized nations. •Despite possessing unique capabilities, humans remain bound by the principles governing the natural world. •The purported ecological disaster confronting humanity has been significantly overstated. •The earth can be described as a spacecraft characterized by finite space and limited resources. •Humans have been historically positioned as the dominant species over the rest of the natural world. •The normal state of the natural world is highly intricate and susceptible to disruption. •It is anticipated that humanity will acquire a sufficient understanding of natural phenomena to exert control over them in due course. •If current trends persist, it is highly likely that we will imminently encounter a significant ecological catastrophe.	Green production strategy (Zameer et al., 2020) •Our company uses eco-friendly materials that pollute less or not at all; •Our company uses materials that are simple to return, reuse, and break down. •Our company recycles and gets back goods that are no longer useful. •Eco-labeling is used by our business.
	Environmental management accounting Chaudhry & Amir (2020) •Our firm's accounting system recording all physical inputs and outputs (such as energy, water, materials, wastes, and emissions). •The accounting system employed by our firm is capable of conducting studies on product inventory, product improvement, and product environmental impacts. •Our firm utilizes environmental performance targets to measure and manage physical inputs and outputs.
	•Our firm's accounting system can identify, estimate, and classify environmental-related costs and liabilities. •Our company's accounting system has the capability to generate and utilize cost accounts that are specifically tied to the environment. •The accounting system utilized by our organization possesses the capability to assign environmental-related expenditures to various products.
Regulatory pressure (Huang et al., 2016) •Our organization is motivated to engage in green innovation efforts due to the influence of emission standards. •The adoption of production technology standards motivates our organization to engage in environmentally sustainable innovation endeavors. •The firm's engagement in green innovation efforts is motivated by the presence of legal threats. •The presence of government oversight compels our organization to engage in environmentally conscious innovation endeavors. •The imposition of administrative penalties serves as a motivating factor for our organization to engage in green innovation endeavors.	Green Competitive Advantage(Lin & Chen, 2017) •The company possesses a competitive advantage in terms of cost efficiency in environmental management and green innovation when compared to its primary competitors. •The company's green goods and services are better than those of its main rival. •The company can do more environmental research and think of new green ideas than its main rivals. •he business is better at taking care of the environment than its main rivals.