The Impact of Green Transformational Leadership on Green Production Strategy, Environmental Management Accounting and Environmental Performance: The Moderator Role of Perceived Environmental Uncertainty

Green transformation leadership motivates employees to participate in the development of green products and processes, enabling the company to launch green products or services. Upper echelon theory suggests a link between leadership style, strategic decisions, and control systems that enhances overall performance. This study examines the impact of top managers’ green transformational leadership style on the selection of green production strategies, the implementation of environmental management accounting, and environmental performance, also considering the role of perceived environmental uncertainty as a moderator variable in the research model. A survey of 198 CEOs from Vietnamese manufacturing firms showed that all hypotheses were statistically significant. Findings suggest that CEOs with green transformational leadership play a vital role in improving environmental performance. Furthermore, aligning green transformation leadership style, green production strategies, and environmental management accounting enhances the environmental performance of Vietnamese manufacturers, which is crucial for maintaining long-term competitive advantage.