Journal of International Economics Research
Journal DOI
PendingISSN (Online)
Volume 1 , Issue 1 , PP: 26-35, 2025 | Cite this article as | XML | Html | PDF | Full Length Article
Eshbayev Oybek Alik ogli 1 *
Doi: https://doi.org/10.54216/JIER.010103
In addition to institutional pressures and regulatory expectations, behavioral determinants of policy awareness are significant drivers from the selection stage of participation that are critical for resource allocation and sustainability alignment. The objective of this paper is to integrate green accounting criteria in strategic resource allocation with all relevant organizational dimensions and all environmental performance considerations. We aimed to identify the determinant structure of sustainable investment behavior where there were consistently higher numbers of firms on key indicators such as urban participation, education levels, and policy awareness. We focused on the outcome equation (return on investment–ROI) and the selection equation (participation status–selected), using firm-level characteristics, and used a two-step Heckman model to estimate selection effects and how these coefficients varied across decision conditions. Using an AHP–integrated design, we derived the priority weights by comparing the relative importance when environmental, financial, and sustainability criteria interacted, as a new combined analytic approach for understanding resource allocation, investment preferences, and the ranking structure (expansion-focused alternatives or EMS implementation). It is found that policy awareness and education years, among other predictors, were important in determining participation such as urban inclusion, likelihood of selection, and variation in ROI outcomes. From a multi-criteria perspective, findings from our AHP analyses suggest that expansion of sustainable production and innovation in green-oriented firms is related to both environmental impact performance and financial cost-effectiveness, the strongest priorities among evaluated alternatives. Differences in the selection behavior and the outcome equation with education levels and policy-related motivations further need to research of a ‘dual-pathway’ interpretation of resource decisions in environmentally regulated, strategy-dependent settings. This combined framework offers broader implications on allocation quality and evidence-driven prioritization of green investments, opening up insights about the interplay and constraining effects the integration of statistical modeling and multi-criteria evaluation of sustainable decision systems.
Green Accounting , Strategic Resource Allocation , Heckman Selection Model , Analytic Hierarchy Process (AHP) , Sustainability Performance , Policy Awareness , Eco-Efficiency Evaluation
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