THE MODERATING ROLE OF MANAGERIAL COMMITMENT IN THE EFFECT OF ECO-EFFICIENCY INITIATIVES ON COST CONTROL: A CASE STUDY ON WEST AFRICAN COUNTRIES"

Abstract

This study examines the relationships between Eco-Efficiency Initiatives, Managerial Commitment, and Cost Control in organizations. Using structural equation modeling, the research investigates the direct impact of Eco-Efficiency Initiatives on Cost Control and the moderating role of Managerial Commitment. The findings reveal that Eco-Efficiency Initiatives significantly enhance Cost Control (path coefficient = 0.507, P-value = 0.000), and Managerial Commitment both directly improves Cost Control (path coefficient = 0.259, P-value = 0.016) and moderates the relationship between Eco-Efficiency Initiatives and Cost Control (path coefficient = 0.105, P-value = 0.047). These results underscore the importance of integrating eco-efficiency practices and fostering managerial commitment to achieve effective cost control and sustainable organizational performance. The study contributes to the understanding of how environmental initiatives and management support can drive cost efficiencies and offers practical insights for businesses aiming for sustainable development.