Accounting
Mega Silvia; Fei Guo
Abstract
Previous research found that companies that fail to mitigate carbon emissions will make higher carbon disclosures than companies that successfully mitigate carbon emissions, and companies will also make decisions that are relevant to applicable regulations and policies. This research will explore the ...
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Previous research found that companies that fail to mitigate carbon emissions will make higher carbon disclosures than companies that successfully mitigate carbon emissions, and companies will also make decisions that are relevant to applicable regulations and policies. This research will explore the stakeholder perspective in assessing the company. This stakeholder perspective will determine whether more adequate regulations are needed to address the problem of greenwashing and stakeholder protection. This research will also explore whether the transparency of carbon information carried out by companies is directly proportional to the accountability for mitigating carbon emissions and whether current environmental regulations are able to motivate companies to mitigate environmental pollution. The results of the study found carbon emission disclosures have a positive effect on financial performance. Carbon emission disclosure has a positive effect on green innovation. Carbon emission disclosure has a negative effect on the cost of debt. The period of ratification of Presidential Regulation No.98 can strengthen the relationship between carbon emission disclosure and financial performance as measured by return on equity (ROE), but not with financial performance as measured by Tobin's Q. The period of ratification of Presidential Regulation No.98 can strengthen the relationship between carbon emission disclosure and green innovation. The period of ratification of Presidential Regulation No.98 has no effect on the relationship between carbon emission disclosure and the cost of debt.
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 ...
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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.
Accounting
Esmail Tavakolnia
Abstract
Although human rights have widely been addressed in scientific communities, animal rights and relevant challenges have mainly been neglected. Despite all unfortunate accidents that happen to animals, their unfavorable status has rarely been discussed in the literature on sustainable development or sustainability ...
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Although human rights have widely been addressed in scientific communities, animal rights and relevant challenges have mainly been neglected. Despite all unfortunate accidents that happen to animals, their unfavorable status has rarely been discussed in the literature on sustainable development or sustainability accounting. Nevertheless, the economic analysis of nature inhabitants and animals is an approach that has gained in popularity in accounting, finance, and economics over the recent years. This study promotes the notion that not only does the foregoing approach fail to result in environmental monitoring, but it also allows people to have economic reasons to justify destroying nature and harming animals. This study aims to offer a strategy to make animals visible in sustainability accounting by emphasizing the avoidance of materialism and financial valuation of natural inhabitants and phenomena. This study utilizes a comprehensive literature review and critical analysis of relevant sources to develop a scientific argument that contributes to the ongoing discourse in the field of sustainability accounting. This study proposes to separate animals and emphasize their importance in the sustainability model. It also suggests avoiding exaggerations in financial and economic valuation and focusing on the environment, animals, and other elements of nature. The proposed solution is expected to be a critical approach that can underlie further discussions and analyses.
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 ...
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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.
