CHIẾN LƯỢC DẪN ĐẦU CHI PHÍ VÀ HIỆU QUẢ KINH DOANH XANH: VAI TRÒ TRUNG GIAN CỦA HOẠT ĐỘNG XANH, LOGISTICS XANH VÀ MUA SẮM XANH TẠI CÁC DOANH NGHIỆP Ở VIỆT NAM
0
Chuyên mục:
Quản trị kinh doanh, Marketing, Thương mại, Du lịch
Nội dung chính của bài viết
Tóm tắt
Nghiên cứu tập trung khám phá ảnh hưởng của chiến lược dẫn đầu chi phí tới hiệu quả kinh doanh xanh, đặc biệt, xem xét vai trò trung gian của các thực hành bền vững bao gồm, hoạt động xanh, logistics xanh và mua sắm xanh. Phương pháp định lượng được áp dụng trong nghiên cứu này, với sự tham gia của các quản lý cấp trung đến từ 111 doanh nghiệp thực hiện các thực hành xanh tại Việt Nam. Kết quả cho thấy chiến lược chi phí thấp có đóng góp vào quá trình gia tăng hiệu quả kinh doanh xanh. Bên cạnh đó, khi doanh nghiệp thực hiện các hoạt động logistics xanh và mua sắm xanh (hoạt động với các bên liên quan bên ngoài tổ chức), doanh nghiệp sẽ đóng vai trò dẫn truyền quan trọng, dẫn dắt mối quan hệ từ chiến lược dẫn đầu về chi phí đến hiệu quả kinh doanh xanh. Tuy nhiên, các hoạt động xanh trong nội bộ doanh nghiệp chưa thể hiện rõ vai trò này. Kết quả nghiên cứu gia cố lý thuyết về quản trị doanh nghiệp trong bối cảnh chuyển đổi kép hiện nay. Từ đây, các doanh nghiệp có thể rút ra được những hàm ý quan trọng nhằm thúc đẩy hiệu quả xanh trong tổ chức.
Abstract
This study examines the impact of cost leadership strategies on green business performance, specifically the mediating role of sustainable practices, including green operations, green logistics, and green purchasing. A quantitative approach was applied in this study, involving middle managers from 111 businesses implementing green practices in Vietnam. The results show that cost leadership strategies contribute to increased green business performance. Furthermore, when businesses implement green logistics and green procurement activities (operating with external stakeholders), they play a crucial mediating role, guiding the relationship from cost leadership strategy to green business performance. However, internal green activities within businesses do not clearly demonstrate this role. The research findings reinforce the theory of corporate governance in the context of the current dual transformation. From this, businesses can draw important implications for promoting green performance within their organizations.
Chi tiết bài viết
Lĩnh vực kinh tế (JEL Codes)
M10 - General - Business Administration
Tài liệu tham khảo
Abbas, J., & Khan, S. M. (2023). Green knowledge management and organizational green culture: An interaction for organizational green innovation and green performance. Journal of Knowledge Management, 27(7), 1852–1870. https://doi.org/10.1108/JKM-03-2022-0156
Aftab, J., Veneziani, M., Wei, F., Abid, N., & Aftab, F. (2025). Corporate Social Responsibility and Business Excellence: Examining the Serial Mediation of Green Entrepreneurial Orientation and Differentiation Strategy. Corporate Social Responsibility and Environmental Management, 32(3), 3621–3638. https://doi.org/10.1002/csr.3152
Alghababsheh, M., Abu Khader, D. E., Butt, A. S., & Moktadir, M. A. (2022). Business strategy, green supply chain management practices, and financial performance: A nuanced empirical examination. Journal of Cleaner Production, 380, 134865. https://doi.org/10.1016/j.jclepro.2022.134865
AL-Khatib, A. W. (2023). The impact of big data analytics capabilities on green supply chain performance: Is green supply chain innovation the missing link? Business Process Management Journal, 29(1), 22–42. https://doi.org/10.1108/BPMJ-08-2022-0416
Amer, S. M., Hasnin, E. A., Almurad, H. M., Elsaed, A. A., & Elsaied, M. A. (2025). The Mediating Role of Differentiation Strategy in the Relationship between Green Innovation and Green Hotel Sustainable Performance. Journal of Posthumanism, 5(1), 1488–1508. https://doi.org/10.63332/joph.v5i1.991
Andersén, J. (2021). A relational natural-resource-based view on product innovation: The influence of green product innovation and green suppliers on differentiation advantage in small manufacturing firms. Technovation, 104, 102254. https://doi.org/10.1016/j.technovation.2021.102254
Appolloni, A., Sun, H., Jia, F., & Li, X. (2014). Green Procurement in the private sector: A state of the art review between 1996 and 2013. Journal of Cleaner Production, 85, 122–133. https://doi.org/10.1016/j.jclepro.2014.08.106
Barney, J. (1991). Firm Resources and Sustained Competitive Advantage. Journal of Management, 17(1), 99–120. https://doi.org/10.1177/014920639101700108
Bui, T. T., & To, D. Q. (2024). Linking Green Innovation to Firm Success: Cost Leadership’s Mediating Role in Vietnam. Journal of Business-to-Business Marketing, 31(1), 87–113. https://doi.org/10.1080/1051712X.2024.2315344
Chin, W. W. (1998). The Partial Least Squares Approach to Structural Equation Modeling. Trong Modern Methods for Business Research (tr 295–336). Psychology Press.
Cohen, J. (2013). Statistical Power Analysis for the Behavioral Sciences (0 a.b). Routledge. https://doi.org/10.4324/9780203771587
D. Banker, R., Mashruwala, R., & Tripathy, A. (2014). Does a differentiation strategy lead to more sustainable financial performance than a cost leadership strategy? Management Decision, 52(5), 872–896. https://doi.org/10.1108/MD-05-2013-0282
Dangelico, R. M., & Vocalelli, D. (2017). “Green Marketing”: An analysis of definitions, strategy steps, and tools through a systematic review of the literature. Journal of Cleaner Production, 165, 1263–1279. https://doi.org/10.1016/j.jclepro.2017.07.184
Dekker, R., Bloemhof, J., & Mallidis, I. (2012). Operations Research for green logistics – An overview of aspects, issues, contributions and challenges. European Journal of Operational Research, 219(3), 671–679. https://doi.org/10.1016/j.ejor.2011.11.010
Fornell, C., & Larcker, D. F. (1981). Evaluating Structural Equation Models with Unobservable Variables and Measurement Error. Journal of Marketing Research, 18(1), 39. https://doi.org/10.2307/3151312
GSO. (2023). Statistical Yearbook of Vietnam. https://www.nso.gov.vn/en/default/2024/07/statistical-yearbook-of-2023/
Hart, S. L. (1995). A Natural-Resource-Based View of the Firm. The Academy of Management Review, 20(4), 986. https://doi.org/10.2307/258963
Khanam, Z., & Ghosh, R. (2025). Impact of sustainable supply chain management on cost performance: Empirical evidence from manufacturing companies of Bangladesh. Journal of Economic and Administrative Sciences, 41(2), 570–591. https://doi.org/10.1108/JEAS-02-2022-0050
Kraus, S., Rehman, S. U., & García, F. J. S. (2020). Corporate social responsibility and environmental performance: The mediating role of environmental strategy and green innovation. Technological Forecasting and Social Change, 160, 120262. https://doi.org/10.1016/j.techfore.2020.120262
Lai, K., & Wong, C. W. Y. (2012). Green logistics management and performance: Some empirical evidence from Chinese manufacturing exporters. Omega, 40(3), 267–282. https://doi.org/10.1016/j.omega.2011.07.002
Li, J., & Sarkis, J. (2022). Product eco-design practice in green supply chain management: A China-global examination of research. Nankai Business Review International, 13(1), 124–153. https://doi.org/10.1108/NBRI-02-2021-0006
Ling, Y. H. (2019). Examining green policy and sustainable development from the perspective of differentiation and strategic alignment. Business Strategy and the Environment, 28(6), 1096–1106. https://doi.org/10.1002/bse.2304
Liu, W., Cao, Y., Hou, J., Cheng, Y., Chan, H. K., & Tang, O. (2025). Green procurement or green supply? A meta-analysis of their impacts on firm sustainability performance. International Journal of Logistics Research and Applications, 28(12), 1387–1421. https://doi.org/10.1080/13675567.2024.2351027
Luthra, S., Garg, D., & Haleem, A. (2016). The impacts of critical success factors for implementing green supply chain management towards sustainability: An empirical investigation of Indian automobile industry. Journal of Cleaner Production, 121, 142–158. https://doi.org/10.1016/j.jclepro.2016.01.095
Murphy, P. R., & Knemeyer, A. M. (2018). Contemporary Logistics. Pearson Education. https://books.google.com.vn/books?id=zqMlDwAAQBAJ
Paluš, H., Parobek, J., Slašt’anová, N., Nosál’ová, M., Loučanová, E., & Brunori, A. (2024). Green Supply Chains and Their Influence on the Competitiveness and Economic Performance of Companies. Sage Open, 14(3), 21582440241271070. https://doi.org/10.1177/21582440241271070
Porter, M. E., & Kramer, M. R. (2011, Tháng Giêng 1). Creating Shared Value. Harvard Business Review. https://hbr.org/2011/01/the-big-idea-creating-shared-value
Porter, M. E., & Linde, C. V. D. (1995). Toward a New Conception of the Environment-Competitiveness Relationship. Journal of Economic Perspectives, 9(4), 97–118. https://doi.org/10.1257/jep.9.4.97
Sarstedt, M., Ringle, C. M., & Hair, J. F. (2021). Partial Least Squares Structural Equation Modeling. Trong C. Homburg, M. Klarmann, & A. E. Vomberg (B.t.v.), Handbook of Market Research (tr 1–47). Springer International Publishing. https://doi.org/10.1007/978-3-319-05542-8_15-2
Seuring, S., & Müller, M. (2008). From a literature review to a conceptual framework for sustainable supply chain management. Journal of Cleaner Production, 16(15), 1699–1710. https://doi.org/10.1016/j.jclepro.2008.04.020
Shehzad, M. U., Zhang, J., Dost, M., Ahmad, M. S., & Alam, S. (2023). Linking green intellectual capital, ambidextrous green innovation and firms green performance: Evidence from Pakistani manufacturing firms. Journal of Intellectual Capital, 24(4), 974–1001. https://doi.org/10.1108/JIC-02-2022-0032
Singh, S. K., Giudice, M. D., Chierici, R., & Graziano, D. (2020). Green innovation and environmental performance: The role of green transformational leadership and green human resource management. Technological Forecasting and Social Change, 150, 119762. https://doi.org/10.1016/j.techfore.2019.119762
Umar, M., Khan, S. A. R., Yusoff Yusliza, M., Ali, S., & Yu, Z. (2022). Industry 4.0 and green supply chain practices: An empirical study. International Journal of Productivity and Performance Management, 71(3), 814–832. https://doi.org/10.1108/IJPPM-12-2020-0633
Wang, Z., Wang, Q., Zhang, S., & Zhao, X. (2018). Effects of customer and cost drivers on green supply chain management practices and environmental performance. Journal of Cleaner Production, 189, 673–682. https://doi.org/10.1016/j.jclepro.2018.04.071
Watto, W. A., Abubakar, M., Kouser, R., Quddus, A., & Fayaz, M. (2025). Green supply chain management practices and sustainable firm performance via green dynamic capacity and green entrepreneurial orientation (GEO) mediation of green innovation. International Journal of Innovation Science. https://doi.org/10.1108/IJIS-08-2024-0247
Wong, C. Y., Boon‐itt, S., & Wong, C. W. Y. (2011). The contingency effects of environmental uncertainty on the relationship between supply chain integration and operational performance. Journal of Operations Management, 29(6), 604–615. https://doi.org/10.1016/j.jom.2011.01.003
World Bank. (2022). Vietnam country climate and development report. https://vepg.vn/wp-content/uploads/2022/07/CCDR-Full-report_01.07_FINAL-1.pdf
Aftab, J., Veneziani, M., Wei, F., Abid, N., & Aftab, F. (2025). Corporate Social Responsibility and Business Excellence: Examining the Serial Mediation of Green Entrepreneurial Orientation and Differentiation Strategy. Corporate Social Responsibility and Environmental Management, 32(3), 3621–3638. https://doi.org/10.1002/csr.3152
Alghababsheh, M., Abu Khader, D. E., Butt, A. S., & Moktadir, M. A. (2022). Business strategy, green supply chain management practices, and financial performance: A nuanced empirical examination. Journal of Cleaner Production, 380, 134865. https://doi.org/10.1016/j.jclepro.2022.134865
AL-Khatib, A. W. (2023). The impact of big data analytics capabilities on green supply chain performance: Is green supply chain innovation the missing link? Business Process Management Journal, 29(1), 22–42. https://doi.org/10.1108/BPMJ-08-2022-0416
Amer, S. M., Hasnin, E. A., Almurad, H. M., Elsaed, A. A., & Elsaied, M. A. (2025). The Mediating Role of Differentiation Strategy in the Relationship between Green Innovation and Green Hotel Sustainable Performance. Journal of Posthumanism, 5(1), 1488–1508. https://doi.org/10.63332/joph.v5i1.991
Andersén, J. (2021). A relational natural-resource-based view on product innovation: The influence of green product innovation and green suppliers on differentiation advantage in small manufacturing firms. Technovation, 104, 102254. https://doi.org/10.1016/j.technovation.2021.102254
Appolloni, A., Sun, H., Jia, F., & Li, X. (2014). Green Procurement in the private sector: A state of the art review between 1996 and 2013. Journal of Cleaner Production, 85, 122–133. https://doi.org/10.1016/j.jclepro.2014.08.106
Barney, J. (1991). Firm Resources and Sustained Competitive Advantage. Journal of Management, 17(1), 99–120. https://doi.org/10.1177/014920639101700108
Bui, T. T., & To, D. Q. (2024). Linking Green Innovation to Firm Success: Cost Leadership’s Mediating Role in Vietnam. Journal of Business-to-Business Marketing, 31(1), 87–113. https://doi.org/10.1080/1051712X.2024.2315344
Chin, W. W. (1998). The Partial Least Squares Approach to Structural Equation Modeling. Trong Modern Methods for Business Research (tr 295–336). Psychology Press.
Cohen, J. (2013). Statistical Power Analysis for the Behavioral Sciences (0 a.b). Routledge. https://doi.org/10.4324/9780203771587
D. Banker, R., Mashruwala, R., & Tripathy, A. (2014). Does a differentiation strategy lead to more sustainable financial performance than a cost leadership strategy? Management Decision, 52(5), 872–896. https://doi.org/10.1108/MD-05-2013-0282
Dangelico, R. M., & Vocalelli, D. (2017). “Green Marketing”: An analysis of definitions, strategy steps, and tools through a systematic review of the literature. Journal of Cleaner Production, 165, 1263–1279. https://doi.org/10.1016/j.jclepro.2017.07.184
Dekker, R., Bloemhof, J., & Mallidis, I. (2012). Operations Research for green logistics – An overview of aspects, issues, contributions and challenges. European Journal of Operational Research, 219(3), 671–679. https://doi.org/10.1016/j.ejor.2011.11.010
Fornell, C., & Larcker, D. F. (1981). Evaluating Structural Equation Models with Unobservable Variables and Measurement Error. Journal of Marketing Research, 18(1), 39. https://doi.org/10.2307/3151312
GSO. (2023). Statistical Yearbook of Vietnam. https://www.nso.gov.vn/en/default/2024/07/statistical-yearbook-of-2023/
Hart, S. L. (1995). A Natural-Resource-Based View of the Firm. The Academy of Management Review, 20(4), 986. https://doi.org/10.2307/258963
Khanam, Z., & Ghosh, R. (2025). Impact of sustainable supply chain management on cost performance: Empirical evidence from manufacturing companies of Bangladesh. Journal of Economic and Administrative Sciences, 41(2), 570–591. https://doi.org/10.1108/JEAS-02-2022-0050
Kraus, S., Rehman, S. U., & García, F. J. S. (2020). Corporate social responsibility and environmental performance: The mediating role of environmental strategy and green innovation. Technological Forecasting and Social Change, 160, 120262. https://doi.org/10.1016/j.techfore.2020.120262
Lai, K., & Wong, C. W. Y. (2012). Green logistics management and performance: Some empirical evidence from Chinese manufacturing exporters. Omega, 40(3), 267–282. https://doi.org/10.1016/j.omega.2011.07.002
Li, J., & Sarkis, J. (2022). Product eco-design practice in green supply chain management: A China-global examination of research. Nankai Business Review International, 13(1), 124–153. https://doi.org/10.1108/NBRI-02-2021-0006
Ling, Y. H. (2019). Examining green policy and sustainable development from the perspective of differentiation and strategic alignment. Business Strategy and the Environment, 28(6), 1096–1106. https://doi.org/10.1002/bse.2304
Liu, W., Cao, Y., Hou, J., Cheng, Y., Chan, H. K., & Tang, O. (2025). Green procurement or green supply? A meta-analysis of their impacts on firm sustainability performance. International Journal of Logistics Research and Applications, 28(12), 1387–1421. https://doi.org/10.1080/13675567.2024.2351027
Luthra, S., Garg, D., & Haleem, A. (2016). The impacts of critical success factors for implementing green supply chain management towards sustainability: An empirical investigation of Indian automobile industry. Journal of Cleaner Production, 121, 142–158. https://doi.org/10.1016/j.jclepro.2016.01.095
Murphy, P. R., & Knemeyer, A. M. (2018). Contemporary Logistics. Pearson Education. https://books.google.com.vn/books?id=zqMlDwAAQBAJ
Paluš, H., Parobek, J., Slašt’anová, N., Nosál’ová, M., Loučanová, E., & Brunori, A. (2024). Green Supply Chains and Their Influence on the Competitiveness and Economic Performance of Companies. Sage Open, 14(3), 21582440241271070. https://doi.org/10.1177/21582440241271070
Porter, M. E., & Kramer, M. R. (2011, Tháng Giêng 1). Creating Shared Value. Harvard Business Review. https://hbr.org/2011/01/the-big-idea-creating-shared-value
Porter, M. E., & Linde, C. V. D. (1995). Toward a New Conception of the Environment-Competitiveness Relationship. Journal of Economic Perspectives, 9(4), 97–118. https://doi.org/10.1257/jep.9.4.97
Sarstedt, M., Ringle, C. M., & Hair, J. F. (2021). Partial Least Squares Structural Equation Modeling. Trong C. Homburg, M. Klarmann, & A. E. Vomberg (B.t.v.), Handbook of Market Research (tr 1–47). Springer International Publishing. https://doi.org/10.1007/978-3-319-05542-8_15-2
Seuring, S., & Müller, M. (2008). From a literature review to a conceptual framework for sustainable supply chain management. Journal of Cleaner Production, 16(15), 1699–1710. https://doi.org/10.1016/j.jclepro.2008.04.020
Shehzad, M. U., Zhang, J., Dost, M., Ahmad, M. S., & Alam, S. (2023). Linking green intellectual capital, ambidextrous green innovation and firms green performance: Evidence from Pakistani manufacturing firms. Journal of Intellectual Capital, 24(4), 974–1001. https://doi.org/10.1108/JIC-02-2022-0032
Singh, S. K., Giudice, M. D., Chierici, R., & Graziano, D. (2020). Green innovation and environmental performance: The role of green transformational leadership and green human resource management. Technological Forecasting and Social Change, 150, 119762. https://doi.org/10.1016/j.techfore.2019.119762
Umar, M., Khan, S. A. R., Yusoff Yusliza, M., Ali, S., & Yu, Z. (2022). Industry 4.0 and green supply chain practices: An empirical study. International Journal of Productivity and Performance Management, 71(3), 814–832. https://doi.org/10.1108/IJPPM-12-2020-0633
Wang, Z., Wang, Q., Zhang, S., & Zhao, X. (2018). Effects of customer and cost drivers on green supply chain management practices and environmental performance. Journal of Cleaner Production, 189, 673–682. https://doi.org/10.1016/j.jclepro.2018.04.071
Watto, W. A., Abubakar, M., Kouser, R., Quddus, A., & Fayaz, M. (2025). Green supply chain management practices and sustainable firm performance via green dynamic capacity and green entrepreneurial orientation (GEO) mediation of green innovation. International Journal of Innovation Science. https://doi.org/10.1108/IJIS-08-2024-0247
Wong, C. Y., Boon‐itt, S., & Wong, C. W. Y. (2011). The contingency effects of environmental uncertainty on the relationship between supply chain integration and operational performance. Journal of Operations Management, 29(6), 604–615. https://doi.org/10.1016/j.jom.2011.01.003
World Bank. (2022). Vietnam country climate and development report. https://vepg.vn/wp-content/uploads/2022/07/CCDR-Full-report_01.07_FINAL-1.pdf
Trích dẫn bài báo
Bích, T. Đ. N., Nguyễn, H. M., & Đỗ Thị, H. N. CHIẾN LƯỢC DẪN ĐẦU CHI PHÍ VÀ HIỆU QUẢ KINH DOANH XANH: VAI TRÒ TRUNG GIAN CỦA HOẠT ĐỘNG XANH, LOGISTICS XANH VÀ MUA SẮM XANH TẠI CÁC DOANH NGHIỆP Ở VIỆT NAM. Tạp chí Nghiên cứu Tài chính - Marketing, 18(1). https://doi.org/10.52932/jfmr.v18i1.1353