Sample size n = 112. Lower off-diagonal elements are bivariate Bravais–Pearson correlation coefficients of the latent variable scores. Upper off-diagonal elements are estimates of the correlation between two reflective constructs (HTMT), which are not indicated for formative constructs. *, ** and *** indicate significance at the 0.1, 0.05 and 0.01 levels (two-tailed), respectively. EP = eco-performance; EMCS = environmental management control system; FP = financial performance; HTMT = heterotrait–monotrait ratio of correlations