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1 – 10 of over 1000Thuy Thanh Tran, Roger Leonard Burritt, Christian Herzig and Katherine Leanne Christ
Of critical concern to the world is the need to reduce consumption and waste of natural resources. This study provides a multi-level exploration of the ways situational and…
Abstract
Purpose
Of critical concern to the world is the need to reduce consumption and waste of natural resources. This study provides a multi-level exploration of the ways situational and transformational links between levels and challenges are related to the adoption and utilization of material flow cost accounting in Vietnam, to encourage green productivity.
Design/methodology/approach
Based on triangulation of public documents at different institutional levels and a set of semi-structured interviews, situational and transformational links and challenges for material flow cost accounting in Vietnam are examined using purposive and snowball sampling of key actors.
Findings
Using a multi-level framework the research identifies six situational and transformational barriers to implementation of material flow cost accounting and suggests opportunities to overcome these. The weakest links identified involve macro-to meso-situational and micro-to macro-transformational links. The paper highlights the dominance of meso-level institutions and lack of focus on micro transformation to cut waste and enable improvements in green productivity.
Practical implications
The paper identifies ways for companies in Vietnam to reduce unsustainability and enable transformation towards sustainable management and waste reduction.
Originality/value
The paper is the first to develop and use a multi-level/multi-time period framework to examine the take-up of material flow cost accounting to encourage transformation towards green productivity. Consideration of the Vietnamese case builds understanding of the challenges for achieving United Nations Sustainable Development Goal number 12, to help enable sustainable production and consumption patterns.
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Thanh Tiep Le, Minh Hoa Le, Vy Nguyen Thi Tuong, Phuc Vu Nguyen Thien, Tran Tran Dac Bao, Vy Nguyen Le Phuong and Sudha Mavuri
This study aims to investigate the influence of corporate social responsibility (CSR) on corporate sustainable performance (CSP) of small- and medium-sized enterprises (SMEs) by…
Abstract
Purpose
This study aims to investigate the influence of corporate social responsibility (CSR) on corporate sustainable performance (CSP) of small- and medium-sized enterprises (SMEs) by looking into the significance of mediating factors, namely, brand image (BI) and brand loyalty (BL), within the context of an emerging economy.
Design/methodology/approach
The authors conduct an extensive literature study on the subjects of CSR, BI and BL to assess their influence on the sustainable performance of SMEs in an emerging market. The study adopts a quantitative methodology. A total of 438 answers were obtained from a sample size of 513. The data of the SMEs in Vietnam was analyzed using the smart partial least squares structural equation modeling software, specifically version 3.3.2.
Findings
The results of the authors demonstrate notable and favorable correlations between CSR and CSP, CSR and BI and CSR and BL. Importantly, the findings contribute to existing knowledge by looking into the mediating influence of BI and BL in the relationship between CSR and CSP.
Originality/value
According to the authors’ understanding, a number of research have investigated the correlation between CSR and CSP within the realm of SMEs. Nevertheless, there is a scarcity of scholarly research examining the mediating function of BI and BL in this association. The study’s findings have important implications for entrepreneurs and senior management in effectively guiding their enterprises and improving their business strategies with an emphasis on sustainability in emerging markets. The outcome of this study has the potential to significantly contribute to SMEs in Vietnam as well as other emerging countries.
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Mohammad Alta’any, Ven Tauringana, Alaa Zalata and Laura Obwona Achiro
This paper aims to document international evidence of the impact of a board-level governance bundle [size, independence, CEO duality, gender diversity and sustainability committee…
Abstract
Purpose
This paper aims to document international evidence of the impact of a board-level governance bundle [size, independence, CEO duality, gender diversity and sustainability committee (SC)] on sustainability reporting (SR) and, separately, on its three dimensions (economic, environmental and social).
Design/methodology/approach
The sample includes 370 listed firms from 50 countries. A GRI standards-based disclosure index was constructed to quantify SR across various reporting media.
Findings
The baseline findings show that SC positively affects SR and its three dimensions. Board size also has a significant and positive impact on SR and two of its dimensions (economic and social). Similarly, board independence and CEO duality have a significant but negative association with SR and the same two dimensions. Finally, board gender diversity has no significant impact on SR and all its three dimensions.
Practical implications
The findings that only SC significantly influences SR, and its three dimensions, have important implications for corporate governance reforms internationally to improve SR in countries where such committees are not yet part of the board of directors’ sub-committees.
Originality/value
Overall, this study contributes to board characteristics–SR literature and holds significant theoretical and practical implications.
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Yuying Wu, Min Zhang and Zhiqiang Wang
This study empirically investigates the impacts of technological innovation and operational efficiency on environmental performance and the moderating effects of environmental…
Abstract
Purpose
This study empirically investigates the impacts of technological innovation and operational efficiency on environmental performance and the moderating effects of environmental orientation.
Design/methodology/approach
We develop a conceptual framework based on the Porter Hypothesis. We collect a sample of 850 listed firms in China between 2010 and 2019. The fixed effect model was used to analyse the data.
Findings
The empirical findings reveal that technological innovation indirectly enhances environmental performance through operational efficiency and partially mediates this impact. We also find that environmental orientation strengthens the positive impacts of technological innovation and operational efficiency on environmental performance.
Originality/value
This study contributes to the literature by revealing that technological innovation is positively associated with operational efficiency and environmental performance, which suggests that technological innovation can simultaneously enhance business and environmental performance. Hence, this study provides empirical support for the Porter Hypothesis. The results also extend the Porter Hypothesis by revealing how technological innovation affects environmental performance and under what conditions technological innovation has a greater impact on environmental performance.
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Wanyi Chen and Fanli Meng
Corporate digital transformation (CDT) has challenged traditional tax administration systems. This study examines the impact of CDT on tax avoidance behavior and tests whether tax…
Abstract
Purpose
Corporate digital transformation (CDT) has challenged traditional tax administration systems. This study examines the impact of CDT on tax avoidance behavior and tests whether tax authorities can identify this behavior.
Design/methodology/approach
Using data on listed companies on the Shanghai and Shenzhen Stock Exchanges from 2008 to 2020, this study applies the Heckman two-stage and cross-section models.
Findings
The results show that the higher the degree of CDT, the more aggressive the tax avoidance behavior. The CDT's impact on corporate tax avoidance is more significant under strong government tax efforts.
Originality/value
This study expands research on the economic consequences of CDT and the factors influencing corporate tax avoidance behavior. Moreover, it has important implications for governments to monitor tax avoidance behavior under the CDT, improve digital tax systems, and pay more attention to the tax administration of digital assets.
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Donna Asteria, Putri Alvernia, Berliana Nur Kholila, Sabarina Isma Husein and Farha Widya Asrofani
The Baduy tribe has its own uniqueness and values regarding the forest; it manages the forest using customary law to keep it sustainable. This research aims to describe the…
Abstract
Purpose
The Baduy tribe has its own uniqueness and values regarding the forest; it manages the forest using customary law to keep it sustainable. This research aims to describe the position of customary law used by the Baduy tribe to conserve forest areas.
Design/methodology/approach
This research is a qualitative research conducted in September 2019 and 2020 at Baduy. The data were collected through a literature study and in-depth interviews with informants related to the Baduy tribe. The collected data included documentation and interview transcripts that were translated into English. Data analysis was conducted in a descriptive manner, equipped with related evidence.
Findings
The Baduy community holds firm to its customs and culture called pikukuh. The Baduy community applies the concept of sustainable forest management in that local communities are directly involved in forest management activities to improve welfare and implement sustainable forests.
Practical implications
The implication of this research is that it is beneficial for forest conservation based on customary law, using the conservation approach of the Baduy tribe as a local community in protecting the sustainability of forest resources and their sustainability for the next generation. This study contributes as a guide for the government to formulate policies that will include local communities into conservation programs and government policies. It may apply to a study of coordination with related institutions such as the Ministry of Environment and Forestry in implementing forest conservation.
Originality/value
This study uses primary data from the Baduy tribe, which has unique local traditional values regarding the territory and the important role of the forest. The originality of the findings from the excavation of each activity was based on the procedures and beliefs regulated in customary law regarding forest management. Preservation of traditional knowledge in customary law has contributed to the urgency of sustainable forest conservation and biodiversity conservation, which is part of the traditional knowledge of the Baduy tribe.
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Amir Ghazinoori, Manjit Singh Sandhu and Ashutosh Sarker
The purpose of this study is to examine how formal and informal institutions play a role in the Iranian context in shaping corporate social responsibility (CSR) policies and…
Abstract
Purpose
The purpose of this study is to examine how formal and informal institutions play a role in the Iranian context in shaping corporate social responsibility (CSR) policies and practices.
Design/methodology/approach
Using a multiple case-study approach combining comparative and cross-sectional methods with semi-structured interviews, primary data was collected from eight corporations that actively participated in CSR activities in Iran. A microanalysis approach was used to examine the meanings and dynamics in the data. Through thematic analysis and pattern-matching techniques, the authors separately examined the roles of formal and informal institutions. Cross-case analysis was used to highlight the cases’ similarities and differences.
Findings
This study demonstrates that both formal and informal institutional structures exist in Iran and that both types influence CSR. This study also shows that informal institutions (such as personal values, culture, religion, traditions, charity and philanthropy) play a more explicit role than formal institutions (such as legal regulations and laws) in shaping CSR adoption policies and practices. The results indicate that, among institutions linked to CSR, formal and informal institutions are complementary and potentiate each other in Iran. Nevertheless, compared to formal ones, informal institutions play a more prominent role in shaping CSR policies and practices.
Research limitations/implications
The authors recognize that, although the eight corporations are large, and although they interviewed their key personnel, they do not claim that these findings are generalizable, owing to the qualitative nature of the study and the small number of selected corporations.
Originality/value
This study makes relevant theoretical and empirical contributions. First, it contributes to the growing body of CSR literature that highlights the necessity of linking informal and formal institutions. Although the CSR literature lacks research on informal institutions in developing economies, researchers have yet to push forward and explore how the CSR adoption process works in developing economies that have influential informal institutions.
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Ahmed Helmy Mohamed Gomaa Mohamed
The current study aims to analyze the role of International Federation of Accountants (IFAC) in sustainability issues and its impact on the attitude of practitioners (auditors) in…
Abstract
The current study aims to analyze the role of International Federation of Accountants (IFAC) in sustainability issues and its impact on the attitude of practitioners (auditors) in industrial companies. The current study relies on the analytical method, one of the tools of the inductive approach, by examining the literature of researchers, international and local organizations, publications, series, alerts, and topics dealt with by the IFAC, as well as reviewing studies, theoretical and applied research, periodicals, books, and statistics. And specialized publications for this subject, which is related to other sciences – such as – environmental science, economic, and political sciences. The study reached many results, the most important of which are: (1) The first half of the current decade has seen high interest from the IFAC, has led to the issuance of International Auditing and Assurance Standards Board (IAASB) international standard on assurance engagements 3410, (GHG) Statements. (2) Sustainability has become important to a growing number of enterprises, and may have a significant influence, in certain cases, the financial statements, also became the sustainability of the topics under increasing attention from users of financial statements. Thus, the financial statements will need a practitioner to take into consideration sustainability issues and a private greenhouse gas when auditing the financial statements. This study is distinguished by analyzing the role of the IFAC and the IAASB for the period from 1998 to 2023 regarding sustainability issues.
David Moscoso-Sánchez, José María Nasarre-Sarmiento, Manuel Trujillo-Carmona, Manuel T. González-Fernández, Ana Luque-Gil, Víctor Sánchez-Sanz and Pablo Vidal-González
In this article, the authors analyse a complex social process affecting historic public paths in rural areas in southern Spain. Despite the fact that urban populations are…
Abstract
Purpose
In this article, the authors analyse a complex social process affecting historic public paths in rural areas in southern Spain. Despite the fact that urban populations are demanding the enhancement of this type of natural heritage for tourism, sports and recreational use, some parts of the network have been abandoned or usurped.
Design/methodology/approach
The study is multidisciplinary, comprising three interlinked studies. The cartographic study comprises an inventory of public paths in rural areas based on administrative sources. The legal study analyses local, regional and national regulations governing agricultural, environmental, heritage, sports and tourism uses of the infrastructure. The sociological study analyses social discourses on the uses of public paths, and identifies conflicts between farmers, landowners, environmentalists, sportspeople and tourists.
Findings
The preliminary results identified an important public paths network in Andalusia, approximately 160,000 km. The legal study found that there are laws regulating use, although local authorities do not monitor compliance or provide solutions to enhance management. The sociological study determined the attribution of environmental, cultural and economic value to public paths, but also the existence of conflicts between rural and urban populations.
Research limitations/implications
Given that this is ongoing research, only state of the art and some preliminary albeit sufficiently consistent results are presented.
Practical implications
The results could help to guide public policy and governance of public paths.
Social implications
Public paths promote rural development and a green/sustainable economy.
Originality/value
The research results and conclusions are original.
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Rima Kusuma Rini, Desi Adhariani and Dahlia Sari
This study aims to investigate the association between corporate tax avoidance and environmental costs and disclosure in Indonesia and Australia for the research period 2015–2019…
Abstract
Purpose
This study aims to investigate the association between corporate tax avoidance and environmental costs and disclosure in Indonesia and Australia for the research period 2015–2019. This study also analyzes corporate strategies for overcoming public concerns about tax avoidance activities, namely, the trade-off legitimacy and risk reduction strategies, through two mechanisms: the mediation and moderation roles of environmental disclosure on the relationship between environmental costs and tax avoidance activities.
Design/methodology/approach
The data consists of 675 and 235 observations for Australia and Indonesia, respectively, which were analyzed quantitatively using panel regression.
Findings
The results showed that the trade-off legitimacy or risk reduction strategies are not found to be implemented by companies in Indonesia, while in Australia, corporations use the trade-off legitimacy strategy to reduce risk and overcome the negative impact of tax avoidance activities. The results also provide empirical evidence on the impact of environmental costs on environmental disclosure in both countries.
Originality/value
This study contributes to the literature by providing the latest evidence on the role of environmental costs on environmental disclosure, which has rarely been investigated in previous studies.
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