Background and Objective: In the contemporary world, the environmental attitudes of senior managers are recognized as key factors in the success of organizations and the realization of environmental sustainability. Managers who adopt a proactive approach to environmental preservation will institutionalize competitive advantage and reputation in green product design, supply chain management, ecological branding, environmental accounting and disclosure, and product life cycle management. In this context, a deep understanding of the impact of environmental attitudes on organizational behaviors and strategic decision-making can lead to identifying solutions to improve the environmental and competitive performance of organizations. Accordingly, the aim of this research is to analyze the impact of senior managers' environmental attitudes on environmental management accounting and green production strategy to achieve a green competitive advantage in organizations. This study uses upper management theory as a framework to analyze the behaviors of senior managers and examines their psychological impacts on strategic decision-making. This research is the first study to investigate the relationship between CEOs' attitudes toward the environment, the choice of green production strategy, the implementation of environmental management accounting, and green competitive advantage within the framework of a single study in Iran. Additionally, the moderating role of regulatory pressures is considered in the two relationships: the attitude of managers toward the environment with the choice of green production strategy, and the attitude of managers toward the environment with the implementation of environmental management accounting.
Materials and Methods: This research is descriptive-correlational and survey-based, aiming to examine the impact of senior managers' attitudes on environmental management accounting, green production strategy, and competitive advantage. Data were collected through a 25-question questionnaire based on a Likert scale. The statistical population of the research includes senior managers of companies listed on the Tehran Stock Exchange or over-the-counter market in 2024, classified into 14 groups based on the severity of pollution and other environmental issues according to Article 2 of the regulations for the establishment of industrial and production units approved on 29/03/2011, comprising 436 companies. To assess the validity of the questionnaire, both ordinary content validity and construct validity using confirmatory factor analysis were employed. To evaluate the reliability of the questionnaire, Cronbach's alpha method was used, confirming the reliability of the questionnaires. Data analysis was performed using SPSS and Smart PLS software.
Discussion: The findings of the research indicate that there is a significant positive relationship between senior managers' attitudes toward the environment and green production strategy, the implementation of environmental management accounting, and green competitive advantage. This means that as senior managers' positive attitudes toward the environment increase, the willingness to adopt environmental management accounting and green production strategies also increases, resulting in greater competitive advantage. Furthermore, legal pressure as a driving factor can assist in the adoption of sustainable practices and improve environmental performance. Additionally, this research shows that the selection and implementation of green production strategies require an effective and efficient environmental management accounting system to support these strategies. Ultimately, by changing attitudes and increasing awareness of environmental issues, organizations can achieve sustainable competitive advantage and, consequently, contribute to improving their financial and social performance. These findings can guide senior managers to improve organizational performance and create sustainable value by adopting environmental approaches.