Accounting
Mega Silvia; Fei Guo
Abstract
There is a greenwashing risk in voluntary carbon disclosure and there are no adequate regulations for stakeholder protection. So, there is a risk of providing information that can mislead stakeholders in making decisions. This research will analyze the determinants of carbon emission disclosure by considering ...
Read More
There is a greenwashing risk in voluntary carbon disclosure and there are no adequate regulations for stakeholder protection. So, there is a risk of providing information that can mislead stakeholders in making decisions. This research will analyze the determinants of carbon emission disclosure by considering the risk of greenwashing in Indonesian companies. This study also uses the ratification period of Presidential Regulation No.98 to analyze its contribution to the relationship between variables. It is necessary to study the role and ability of regulators to intervene in Indonesian companies. This study uses a random effect model to examine the influence between variables. The total data sample for this study is 876 (firm-years). This study also uses the Difference in Difference (DID) method to address the risk of endogeneity, and to evaluate the effect between research variables by adding the ratification period to Presidential Regulation No.98. Empirical results show that corporate governance has a positive effect on carbon emissions disclosure. Changes in carbon emissions has a positive effect on carbon emissions disclosure. The results show the period of ratification of Presidential Regulation No.98 can strengthen the relationship between corporate governance and carbon emissions disclosure, and can strengthen the relationship between changes in carbon emissions and carbon emissions disclosure when companies fail to mitigate carbon emissions.
Management
Andolo Dan Ojijo
Abstract
Public universities have recognized the power they hold as influential entities within communities, and with this power comes the responsibility to select suppliers who share on their vision. By prioritizing sustainability in their procurement strategies, universities can lessen their environmental impact ...
Read More
Public universities have recognized the power they hold as influential entities within communities, and with this power comes the responsibility to select suppliers who share on their vision. By prioritizing sustainability in their procurement strategies, universities can lessen their environmental impact and serve as examples for other organizations. Embracing sustainability in supplier selection requires the acknowledgement of the interrelatedness between economic, social, and environmental factors. It mandates organizations to consider long-term consequences of traditional purchasing considerations, such as cost and quality, rather than short-term gains. However, the absence of clear guidelines and policies on sustainable supplier selection results in inefficiencies in decision-making within most universities. Consequently, their ability to prioritize partnerships with eco-friendly, socially responsible, and economically viable suppliers is hindered. The purpose of this study was to analyze the impact of sustainable supplier selection (SSS) on the procurement performance of public universities. A cross-sectional research design was employed, utilizing a population of 40 employees from the procurement department, selected from ten chartered public universities in Kenya. The findings revealed that public universities have embraced sustainable supplier selection, although to varying degrees. Moreover, the coefficient of determination was 0.472 implying that the sustainable supplier selection criteria used by the universities accounted for 47.2% of their procurement performance. The study constitutes a model utility for fostering sustainable procurement practices within the confines of public universities. It recommends the development of robust approaches to evaluating supplier environmental and social performance that could significantly heighten business sustainability levels.
Management
Andolo Dan Ojijo
Abstract
Organizations are facing increasing pressure to consider the environmental impact of their industrial operations, particularly in high-polluting industries. Supply chain management is now being utilized more frequently to address the environmental pollution challenges that arise due to industrial development. ...
Read More
Organizations are facing increasing pressure to consider the environmental impact of their industrial operations, particularly in high-polluting industries. Supply chain management is now being utilized more frequently to address the environmental pollution challenges that arise due to industrial development. Despite the implementation of environmental management policies, sugar companies in Western Kenya are still encountering disputes with local communities due to pollution caused by their production processes. Experts suggest that the incorporation of Green Supply Chain Management (GSCM) strategies may be effective in reducing the environmental impact of manufacturing processes. However, the effectiveness of these strategies had not been examined through empirical research. As a result, this study aimed to investigate the impact of GSCM practices on the environmental performance of Western Kenya's sugar manufacturing firms. A survey was conducted using an explanatory design, with 127 respondents drawn from various departments within the organizations. The reliability of the survey instruments was evaluated using Cronbach's alpha coefficient. The findings revealed that R2 for GSCM practices was 0.684 (p=0.00) and statistically significant, indicating that GSCM practices account for 68.4% of the variance in environmental performance. The study concluded that manufacturing companies should adopt GSCM as a critical strategy for sustainable initiatives, which can contribute to a company's competitive advantage and overall profitability.
Accounting
Akbar Mohammadi; Sahar Babaei
Abstract
In the new generation of entrepreneurial and community-based universities, their role in solving social issues and socializing has become much more essential. If universities and scientific institutions want to take action in this direction more than before, it is necessary to gain an accurate understanding ...
Read More
In the new generation of entrepreneurial and community-based universities, their role in solving social issues and socializing has become much more essential. If universities and scientific institutions want to take action in this direction more than before, it is necessary to gain an accurate understanding of the insights and dimensions of social responsibility in research and innovation. In this study, we seek the main concepts in the field of Responsible Research and Innovation (RRI). We have opened the black box of it through systematic literature review(SLR) and Scientometrics Analysis(SA). This study shows that the Responsible Research and Innovation concept has been evolving in recent years with the development of scientific concepts such as social innovation, corporate social responsibility, and university social responsibility. In this study, the selected articles identified by the SLR method from different textual dimensions and the emergence of new concepts are analyzed. In this study, 33 concepts in 8 different themes in the black box of RRI were identified based on the SLR method. Also, based on the Scientometric analysis and word occurrences analysis, the 10 most used words were identified. Finally, through a collaborative review, 5 key concepts for this area have been identified. These concepts are public engagement, sustainability, ethics, governance, and RRI. Breaking the black box of this concept in this article can shed some light on the literature in this field and reduce its complexity.
Wong Ai Jean; Rashad Yazdanifard
Volume 2, Issue 9 , September 2015, , Pages 1122-1129
Abstract
The purpose of this paper is to validate the interdependency between a business and society. It explains the importance of carrying out strategic CSR of shared value rather than just plain practicing philanthropy. In other words, companies need to integrate social responsibility into their core business ...
Read More
The purpose of this paper is to validate the interdependency between a business and society. It explains the importance of carrying out strategic CSR of shared value rather than just plain practicing philanthropy. In other words, companies need to integrate social responsibility into their core business in order to succeed not only by profit but also changing the world to be better. Besides that, this research also puts two companies into discussion on how they take CSR strategy to a different level that maximizes profit whilst having a strong standing position in the market.
