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Agricultural systems in Mekong Delta have transformed to cope with climate change. Various researches pointed out that integrated agriculture-aquaculture (IAA) farming systems (i.e., rice-shrimp, rice-fish…) emerged as potential climate adaptive practices. However, limited studies are attempting to assess the sustainability of these agricultural practices. Therefore, it is essential to assess whether or not these systems will be sustainable in the context of climate change and what can be done to make it sustainable. The present study conducted the sustainability assessment of the rice-shrimp system to identify potential areas for improvement as well as policy implication to increase resilience and adaptation of coastal IAA system which could contribute to the understanding of other coastal agricultural deltas around the globe.

This study used a quantitative approach including the assessment protocol of van Asselt et al. (2014), the assessment framework of Vanloon et al. (2005), and the MCA methodology to flexibly and holistically assess the sustainability level of agricultural systems.

Results concluded that rice-shrimp systems have the potential to improve livelihood, food security, and adaptation of coastal farmers. Major improvements should be considered for productivity, efficiency, and equity themes, while minor improvements can be made for stability, durability, and compatibility themes.

This research could be used as a guideline for sustainability assessment in a context-specific case study of IAA, which showed a potential for the application of other climate-smart IAAs in similar contexts around the globe.

Purpose – The purpose of this study is to examine the effect of corporate social responsibility (CSR) on profitability in agricultural sector companies, especially the agricultural sub-sector in the Indonesia Stock Exchange (IDX). These sub-sectors are designated as one sub-plantation group with one value and another valuable sub-sector. This study uses secondary data of financial statements for the period 2015–2016 accessed on the following website: www.idx.co.id.

Design/Methodology/Approach – The data analysis method used in this research, using dummy regression method with an independent variable, is called Corporate Social Responsibility (CSR); Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM) are used as dependent variables. Besides this, this study included a sub-sector variable in agricultural sector as a dummy variable.

Findings – This study found that the ability to explain CSR is greater by the ROE on plantation companies. These findings indicate that CSR has a signal for investors when investing in capital markets.

Research Limitations/Implications – This study had restrictiveness in model that was used only profitability ratio as an independent variable. This study also used during a two-year period. Alongside that, the next study is needed to search in other sectors by entering a sector variable as a dummy variable.

Practical Implications – Implementation of CSR was a solution for company to repair organizational and financial performance. So, Properly Company Management uncertainly implement CSR on their environment.

Originality/Value – All sub-sectors in agriculture in the IDX did not have different viewpoints for the implementation of a CSR program to their environment.

This paper aims to examine how CEO talk of sustainability in CEO letters evolves in a period of increased expectations from society for companies to increase their transition towards becoming more sustainable and to better account for progress and performance within the sustainability areas.

By adopting an interpretive textual approach, the paper provides a careful analysis of how CEO talk of sustainability in CEO letters of large listed Swedish companies developed during 2008–2017.

The talk of sustainability is successively becoming more elaborated, proactive and multidimensional. CEOs frame their talk by adopting different perspectives: the distinct environmental, the performance and meso, the product-market-oriented and the sustainability embeddedness and value creation. The shift towards an embeddedness and value-creation perspective in the later letters implies that the alleged capitalistic and short-sighted focus on shareholder value maximisation might be changing towards a greater focus on sustainability embeddedness as an important goal for succeeding with the transition towards a sustainable business.

The findings are relevant for policymakers and government bodies when developing policies and regulations aimed at improving the positive impact of companies on global sustainable development. Findings are also useful for management teams when structuring their sustainability talk as a response to external pressure.

The findings provide relevant input on how social norms, values and expectations are shaping the corporate discourse on sustainability.

The findings of this study contribute to an increased understanding of the rhetorical response in influential CEO letters to the surrounding sustainability context, including new national and international policies as well as sociopolitical events and discourses related to sustainability. This offers a unique frame of reference for further interpretational work on how CEOs frame, engage in and shape the sustainability discourse.

This paper aims to discuss the application of waqf (endowment) in the social finance sector for funding social and development projects and services.

The study is qualitative. It reviews literature and provides descriptive data to present its main idea.

Most Muslim-majority countries are generally income-poor, and the governments are generally weak in their tax collection, effective governance and capacity for development spending. Private sector financial institutions are scarce and mostly cater to the people who can meet the income-based lending criteria. Thus, the institution of waqf can fill the gap as a social finance institution by providing intermediation services for effectively utilising perpetual social savings. Flexibility in the rules of waqf enables it to serve beneficiaries directly or through financial institutions and to provide a wide range of social services.

This conceptual research highlights the need and potential of waqf without discussing the regulatory and operational details of how to effectively institutionalize it in different regions.

The institution of waqf can harness the potential of selfless charitable giving in an effective way for better economic impact in the targeted social segments of society.

The paper suggests the establishment of waqf-based training and vocational centres which will increase opportunities of self-employment and contribute in upward social mobility of beneficiaries.