Search results

The study has practical implications for decision-makers in that increasing board competence and expertise through training on environmental issues will promote green policy-making.

This study included 655 firm-year observations from companies listed on the Indonesia Stock Exchange between 2017 and 2021. Panel data regression analysis is used to investigate the hypotheses. Additionally, a robustness test is conducted to validate the consistency of the primary test results.

The results demonstrate that green theme training from the board of directors, board of commissioners and independent commissioners has a positive and significant impact on the implementation of green innovation at each level of the board. This result is aligned with the robustness test performed.

This study is restricted by the fact that the only data sources used to examine the board’s green training are publication reports and other reports that disclose the board’s training activities. Therefore, future research can be done by considering other methods, such as surveys to trace green training followed by the board. Additional research may also examine green theme training in the corporate governance structure from a different theoretical angle, such as agency theory and human capital theory.

In practice, the study has implications for decision-makers in that increasing board competence and expertise through training on environmental issues will be able to promote green policy-making.

This study concentrates on Indonesia with two-board governance characteristics: the board of directors and the board of commissioners. Several scholars have examined the board of directors in light of resource dependence theory. To the best of the authors’ knowledge, no research has explained the supervisory board within the context of two-board governance. In addition, the authors have not found research that analyzes board training activities related to the environment.

The present work investigated the effect of corporate social responsibility and top management support on employee ecological behaviour (EEB) with the mediating role of green culture and green commitment. Social identity theory (SIT) was used to describe the association between green culture, green commitment and EEB. Further, a conceptual model that summarises the interaction between perceived corporate social responsibility, top management support, green commitment, green culture and the adoption of ecological behaviour was developed.

The paper opted for a quantitative design using convenience sampling by collecting the data through a structured questionnaire gathered from 308 academics working in five Malaysian higher education institutions.

Corporate social responsibility and top management support positively influence green culture and commitment. Moreover, green commitment positively influenced EEB and fully mediated the relationship between corporate social responsibility and EEB and between top management support and EEB.

The academic staff of universities was the target population of this research. Nevertheless, universities have a diverse population with complex activities that can affect the implementation of a sustainable workplace within the campus. Future research should also examine non-academic staff, including administrative, technical and operational staff, due to different employees' perceptions.

As far as the authors know, this is the first study to assign the mediator role to green culture in a relationship between top management support and EEB amongst academic staff in the Malaysian context. Future research should consider other intervening variables that influence adopting ecological behaviour.

The article aims to explore the transformative journey of AcmeTech Manufacturing, a fictional company influenced by real-life events, from environmental negligence to adopting sustainable and responsible business practices. By examining AcmeTech's strategic communication and sustainability initiatives, the study seeks to highlight the importance of integrating sustainability within global supply chains and the role of strategic communication in building stakeholder trust and achieving corporate sustainability goals.

This research adopts a case study methodology, focusing on AcmeTech Manufacturing as a representative example. The case study approach allows for an in-depth exploration of AcmeTech's challenges, strategies and outcomes in its pursuit of corporate sustainability. Drawing from real-life events, the study delves into the company's transformation, its commitment to transparent communication and its efforts to incorporate sustainable practices within its global supply chains.

AcmeTech Manufacturing, once criticized for its environmental negligence, has embarked on a comprehensive sustainability journey. Recognizing the erosion of stakeholder trust due to past actions, the company has prioritized transparent and strategic communication of its sustainability efforts. AcmeTech's commitment extends beyond internal changes, emphasizing the importance of its global supply chains in its overall environmental impact. By adopting a Cooperative Advantage approach, rooted in the philosophy of ubuntu, AcmeTech not only addresses its environmental challenges but also strives to become a leader in sustainable manufacturing practices.

The article offers a unique perspective by combining the concepts of strategic communication and corporate sustainability within the context of global supply chains. Using the fictional case of AcmeTech Manufacturing, influenced by real-world scenarios, the study introduces the Cooperative Advantage approach, rooted in the African philosophy of ubuntu. This approach emphasizes the interconnectedness of all stakeholders, promoting a people-centered strategy to sustainability, making the article a novel contribution to the discourse on corporate sustainability.

The purpose of this paper is to explore how effectively leading sustainable hotels have integrated Sustainable Development Goals (SDGs) into their reporting. The main aim is to pinpoint areas for improvement concerning SDG reporting which can help the hospitality industry to achieve a transformation in a more SDG-aligned global tourism system.

For this study, a content analysis technique was used to extract the information regarding strategic consistency of SDG reporting. Both qualitative and quantitative approaches were applied to the analysis of this information. This paper seeks to assess the extent to which the materiality analysis, corporate targets and performance indicators defined by the world’s top sustainable hotels in their sustainability reports are consistent with those SDGs linked to the business. To that end, the authors have selected the most sustainable hotels according to the SAM Corporate Sustainability Assessment in 2020.

The results of this study show that the most sustainable hotel companies did not take a strategic consistency approach when reporting the SDGs. These findings identify four areas for improvement concerning reporting, which may promote the adoption of a strategic and consistent approach in SDG reporting.

This study includes a set of recommendations to provide the market with complete, coherent and comparable information on their contribution to the SDGs and, therefore, foster collective learning to bring about sustainable tourism transformation.

This paper represents a contribution to the discussion on the strategic or symbolic implementation of SDGs at a corporate level. In addition, this paper reflects a deeper understanding of how hotel companies could improve their reporting and management system to contribute to SDGs.

The study aims to examine the association between corporate transparency and firm value (capital market effect) and investigate whether auditor choice moderates this relationship.

This study uses the Malaysian Institute of Corporate Governance (2017) data set, which provides scores on anti-corruption commitment, organisational transparency and sustainability of Malaysia’s top 100 listed firms. The methodology entails an ordinary pooled least square regression method for empirical research.

The positive association between corporate transparency and firm value is more evident in anti-corruption and sustainability initiatives. More importantly, government-linked companies have higher scores. Firms with enhanced anti-corruption commitment are more likely to have higher firm value, and this relationship is more evident for politically connected firms. This study also finds that auditor choice is associated with the firm value in the sampled listed firms.

The findings provide implications for investors and regulators on the role of corporate transparency in an emerging capital market.

The study recommends that emerging market regulators continue enhancing corporate governance codes and practices to improve reporting transparency for listed firms.

This study contributes to the growing literature on sustainability disclosures by incorporating corporate reporting transparency, explicitly relating to firms’ commitment to anti-corruption, organisational transparency and sustainability.

The primary objective of this study was to understand the impact of Corporate Social Responsibility on Employee Green Behavior, examining the mediating role played by Green Human Resource Management Practices and the moderating influence of Employee Green Culture.

To accomplish this, a careful research approach was taken, using a thoughtfully designed random sampling method to encompass 300 banking employees, ensuring a robust representation of the diverse workforce in the banking sector.

The empirical findings identified green human resource management practices as a pivotal mediator and employee green culture as a significant moderator. It elucidated how the strategic implementation of green human resource management practices can act as an amplifier, strengthening the positive effects of corporate social responsibility on employee green behavior. This insight underscores the strategic importance of aligning human resource practices with sustainability goals to further enhance the environmental consciousness of employees. It was revealed that the presence of a nurturing organizational culture, one that encourages and supports environmentally responsible behaviors can significantly bolster the association between corporate social responsibility and green behavior among employees.

These findings underscore the essential role of organizational culture as a catalyst for the successful implementation of corporate social responsibility initiatives and the cultivation of a sustainable corporate ethos. This comprehensive research underscores the profound significance of corporate social responsibility, green human resource management practices and employee green culture in fostering and promoting environmentally responsible behaviors within the banking industry. These findings hold substantial implications not only for businesses but also for policymakers.

This study highlights the influence of non-financial sustainability reporting and firm reputation (FR) on the China Stock Exchange. The study is based on the components of sustainability reporting that influence FR.

A simple ordinary least squares (OLS) regression model is initially run to test the hypotheses. Advanced econometric methods are used to detect the presence of heteroskedasticity. The study utilizes fixed-effect, two-stage least squares (2SLS) and two-step generalized method of moments (GMM) regression models to address endogeneity issues.

Findings suggest that NFSR has a negative influence on FR. Conversely, environmental, social and governance (ESG) sustainability reporting exhibited positive associations with a FR in fixed-effect, 2SLS and GMM results.

This study has limitations, and data collection is restricted to the period from January 2018 to June 2023, limiting the scope of findings due to data constraints. Brand equity measurement is considered only one aspect of a company's activities, and other methods can also be considered for measuring brand equity. Another limitation is a standardized method for measuring NFSR. While this study used the Arianpoor and Salehi (2021) model to measure sustainability reporting in the Chinese market, future research could explore different methods.

The findings of this study have important practical implications for corporate management, highlighting reputation challenges and the strategic importance of sustainability. Managers are encouraged to use NFSR strategically to enhance their reputation and corporate strategy.

The social implications highlight ownership and regulatory structures, promoting enhanced sustainability reporting in China's business culture. This insight informs policymakers, businesses and stakeholders regarding the importance of sustainability reporting, guiding decisions on corporate reputation and sustainability regulations.

The research indicates the importance of context-specific sustainability reporting for enhancing reputation. It provides insights into sustainability's impact on a company's reputation, promoting responsible practices for a sustainable global economy. To the best of the authors' knowledge, this is the first research that utilizes the NFSR frameworks and a sample of firms in China to discuss sustainability reporting with different guidelines.

This paper aims to analyze what Samarco and Brazilian magazines speak and say about Mariana’s environmental crime. Discover their doxa in this subject. Interpret the speakings, sayings and doxas through the theories of the treadmills of production, crime and law.

It is a qualitative and documental research and a narrative analysis. Regarding the documents: 45 were from public authorities, 14 from Samarco Mineração S.A. and 73 from Brazilian magazines. Theoretically, the authors resorted to Bourdieusian sociology (speaking, saying and doxa) and the treadmills of production, crime and law theories.

Samarco: speaking – mission statements; saying – detailed information and economic and financial concerns; doxa – assistance discourse. Brazilian magazines: speaking – external agents; saying – agreements; doxa – attribution, aggravations, historical facts, impacts and protests.

The absence of discussions that addressed this fatality, with its respective consequences, from an agenda that exposed and denounced how it exacerbated race, class and gender inequalities.

Regarding Mariana’s environmental crime: Samarco Mineração S.A. speaks and says through the treadmill of production theory and supports its doxa through the treadmill of crime theory, and Brazilian magazines speak and say through the treadmill of law theory and support their doxa through the treadmill of crime theory.

To provoke reflections on the relationship between the mining companies and the communities where they settle to develop their productive activities.

Concerning environmental crime in perspective, submit it to a theoretical interpretation based on sociological references, approach it in a debate linked to environmental criminology, and describe it through narratives exposed by the guilty company and by Brazilian magazines with high circulation.

The Agenda 2030 have drawn a lot of interest in academic studies. This necessitates accounting research on nonfinancial reporting and sustainable development goals (SDG) disclosure in an under-investigated context. The purpose of this study is to examine the contribution of nonfinancial reporting practices to SDG disclosure by 120 companies from 12 African nations for the years 2016 to 2020.

The study uses a content analysis to gauge how much information are disclosed on SDG by the selected firms. The authors carried out content analysis using the global reporting initiative frameworks to determine the level of SDG disclosure across the companies by examining the selected nonfinancial reports.

Sustainability reports account for 50% of such SDG disclosure making it the highest. This is followed by corporate social responsibility report which accounts for 23%, while environmental reports account for 20% and Chairman’s statement accounts for 7%. The result is expected since corporate sustainability report has been the major channel for disclosing activities relating to social and governance issues in recent times.

The results of this study demand that corporate entities in Africa take responsibility for their actions and exert significant effort to achieve the SDG. While the government has the main responsibility, corporate entities must support the SDG to be realized.

To the best of the authors’ knowledge, this study is one of the few studies that examines nonfinancial reporting practices with a focus on SDG disclosure. In addition, this study offers novel insight into how accounting research contributes to nonfinancial reporting practices and SDG disclosure.

In recent times, stakeholders have called on corporate organizations especially those charged with governance to embrace full disclosure on non-financial issues, especially sustainability reporting. Based on this premise, this study aims to examine the influence of corporate board and assurance on sustainability reporting practices (SRP) of selected 80 firms from 8 countries in sub-Saharan Africa.

To measure the corporate board, the authors use both board variables and audit committee variables. Also, the authors adapted the sustainability score model as used by previous authors in the field of sustainability disclosure to measure SRPs. The analysis was done using both ordered logistic regression and probit regression models.

The results show that the combination of board corporate and assurance has a positive and significant impact on the sustainability reporting practice of selected firms in sub-Saharan Africa.

The study places emphasis on the need for strong collaboration between the corporate board and external assurance in evaluating and enhancing the quality of sustainability disclosure.

The study bridged the gap in the literature in the area of corporate board, assurance and SRP of corporate firms which has received little attention within sub-Saharan Africa.