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The game plan firms must navigate in the quest of competitive advantage which is changing quickly. More and more firms acknowledge that future prosperity depends on achieving the joint goals of economic, environmental and social sustainability. This understanding has resulted in both firms and actors on the financial markets enhancing their focus on environmental, social and governance dimensions in their respective decision-making processes. In this chapter, the focus is on one key component of the changing game plan, the European Union’s (EU) Sustainable Finance Platform that envisions investors as a key driver of firms’ sustainability transformation. Based on survey data from Swedish listed firms, we discuss implications and outcomes of the Platform. Our results show that investors play an important role in setting the rules of the gameplan for firms. However, not to the extent that it meets the ambitions of the policymakers. This suggests either that the Platform will fail to meet its aims or that firms should expect further significant changes to the gameplan in the future.

Purpose – Previous studies distinguish revenue management based on discretionary accruals; the research of studies is to investigate the factors that affect the finance manager at the discretionary accrual in General financial information statement.

Design/Methodology/Approach – Literature review models used in research aimed at detecting any company that performs the company’s discretion to fulfill the accrual of interests internally. This research study also discusses the relationship between earnings and discretionary manager behavior.

Findings – The researcher wants to re-examine the hypothesis of market efficiency on Indonesia’s capital market. The current company information technology uses greatly influences worldwide investor interest to invest on Indonesian’s capital market. Emerging Indonesia Capital market status becomes very interesting to be studied.

Originality/Value – It also presented the shortcomings of current research and the trends for future study in capital market.

Building trust and living interpersonal trust are crucial corporate executive virtues that are needed today. Once you have developed and solidified a high level of genuine interpersonal trust with all your stakeholders, especially customers, suppliers, and employees, then you are on the right path of managing and transforming your company. A high level of interpersonal trust between all stakeholders and corporates in a business situation will break down communication barriers, foster serious conversation and sharing of ideas, and will eliminate corporate transactional anxieties of fear, mistrust, guilt, rigidity, blame, and resentment. When stakeholders trust you and you trust them, then you speak freely, they speak freely, and your mutual sustained transparency is a gateway to survival, revival, and sustained corporate recovery and transformation, and steady growth and prosperity. Conversely, when there is low trust, high mistrust, and high distrust among stakeholders in a business situation, communications and conversations are stressed and fragmented, teamwork and team spirit are very low, and the company is heading toward its ruin and extermination. Such is the crucial role of interpersonal trust in business. This chapter explores the crucial phenomenon of corporate interpersonal trust. We review various cases, models, concepts, definitions, and theories of trust from the management literature in general, and from the marketing field in particular, to derive psychological, behavioral, ethical, and moral principles of corporate trust, trusting relations, and trusting strategies.

This chapter demonstrates that social business models do not meaningfully prioritize or impose accountability to “social good” over other purposes in ways that (a) best protect against owners changing their minds or entry of new owners with different priorities and (b) enable reliable accountability over time and across circumstances. This chapter further suggests a model – a “social primacy company” – that actually prioritizes “social good” and meaningful accountability to it. This chapter thus clarifies circumstances under which existing models might be most useful and are not particularly useful, especially as investors, entrepreneurs, employees, regulators, and others pursue shared, common understandings about purposes, priorities, and accountability.

In this chapter, we discuss the main themes of the book and give examples of how the rest of the chapters are related to these themes. We have identified two main aspects that are partly overlapping and are equally relevant for international firms’ work with ethical questions related to their business. One concerns how ethical behaviour related to sustainability can be applied as a main part of firms’ corporate strategy and how this may strengthen the international competitive position. This is particularly relevant when considering that it cannot be taken for granted that there is always a positive relationship and that actors may sometimes question an emphasis on ethical behaviour that goes beyond the accepted norms and regulations. The other main theme is related to international firms’ crucial role in supporting sustainability on an international level and contributing towards achieving sustainable development goals (SDGs). Solving many of the challenges related to climate change, migration, poverty and inequality is likely to require the involvement of international firms. The book identifies several routes forward to achieve this.

Purpose – This study aims to explain current condition of investment inflow into Aceh Province of Indonesia after peace agreement between Free Aceh Movement and the Government of Indonesia was resolved. This peace agreement was achieved after both parties were involved in political conflict for three decades

Methodology – This study applies qualitative methods by using descriptive approach. Data required for this study were obtained from library research by analyzing primary and secondary resources. Primary resources were collected by analyzing current literature. Secondary resources were obtained by reviewing some previous research report, government report and other institution report which are related to this study. All collected data were analyzed by using qualitative analysis.

Findings – The results indicate that investment inflows into Aceh Province after a peace agreement have significantly increased. This condition is caused by better investment condition after Free Aceh Movement and the Government of Indonesia agree to seek a peaceful resolution through a peace agreement. It has been noted that political conflict in Aceh had occurred from 4th December 1976 until 15th August 2005. Prior to 15th August 2005 most investors were reluctant to invest in Aceh because unsecure conditions were rampant everywhere.Better investment inflow into Aceh after peace agreement is also motivated by the enactment of Law Number 11 of 2006 on the Governance of Aceh. By having this law the Government of Aceh has more power to manage and attract new investment to be invested in Aceh Province. This law provides more spaces for the Government of Aceh to provide adequate incentives and interesting facilities for certain sectors of investment to attract more inward FDI. Therefore, it is suggested that the Government of Aceh should maintain stable political condition to attract more investment inflows into Aceh in the future.

Multinational enterprises (MNEs) are increasingly compelled to consider the United Nation’s sustainable development goals (SDGs). These goals are complex and may cause internal goal conflicts for companies. To stay the course, MNEs will benefit from an ethical compass enabling them to take on leading roles in driving change towards a better future. We argue that ethical leadership in this new business landscape is bolstered by virtue ethics. MNEs with genuine ethical groundings will be equipped to make decisions in complex situations where the needs of a variety of stakeholders must be considered. The purpose of this chapter is to conceptually and empirically explore an MNE’s implementation of a particular SDG, through an ethical leadership lens. We contribute to international management and international business literature by offering a framework to analyse MNEs’ pursuit of SDGs.

Purpose – The purpose of this paper is to describe the practice of inequality in access to fish resources that occurred in Kuala Langsa. In sociology, ownership of the means of production have strong linkages with economic productivity. The problems that arise in Kuala Langsa is the existence of gaps in the ownership of the means of production, thus giving birth to the practice of inequality in the production arena of fishermen. On the other hand, the efforts of government intervention through the help of the means of production lead to internal conflict among the community of fishermen in Kuala Langsa.

Methodology Approach – This article uses the sociology paradigm in looking at economic development efforts through the help of production equipment for fishermen in Kuala Langsa. Data was collected through interviews with qualified local fishermen communities and city governments. The observations were made to see in practice the use of production equipment such as ships, where fish auctions were held, and fuel aboard.

Finding – This article concludes that the practice of fishery production is divided into two types: first, fisherman workers who depend on the production of production tools owned by investors; second, traditional fishermen who depend on production from government aid equipment.

Research Implications – The authors argue that these two production practices have led to the practice of inequality in access to fishermen production in Kuala Langsa. In the first case, the means of production is controlled by the investors so that the fishermen of the workers experience marginalization of access to fish resources. In the second case, government aid production programs also resulted in the internal conflicts of traditional fishing groups in terms of control of production equipment.

Originality/Value – This article contributes to the concept of economic development of the fishing communities in Aceh.