Table 7.

Tests for moderating effects.

Examined Relationships	Coefficient	R2	p-value
Attitude toward the environment → Green production strategy	0.386	0.411	0.045
Attitude toward the environment x RP → Green production strategy	0.181		0.037
RP → Green production strategy	0.221		0.000
Attitude toward the environment → Environmental management accounting	0.278	0.454	0.013
Attitude toward the environment x RP → Environmental management accounting	0.172		0.030
RP → Environmental management accounting	0.215		0.039