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All Journal Prosperia: Journal of Economic Development, Accounting, and Global Markets Resocia: International Journal of Applied Research and Innovation
Sahal Hanafi
Universitas Negeri Semarang

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Sustainability Reporting and Corporate Social Responsibility: A Conceptual Review of Global ESG Standards Aswanto Aswanto; Andi Cici Thania; Sahal Hanafi
Prosperia: Journal of Economic Development, Accounting, and Global Markets Vol. 1 No. 1 (2026): February: Prosperia: Journal of Economic Development, Accounting, and Global Ma
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/f56s9n04

Abstract

This study develops an integrative conceptual review of sustainability reporting and corporate social responsibility within the evolving architecture of global ESG standards. Drawing on a systematic and theory-driven synthesis of leading scholarship in accounting, management, and sustainability, the analysis examines three interconnected dimensions: theoretical foundations of ESG disclosure, institutional and regulatory dynamics, and performance implications. The review identifies persistent conceptual ambiguities between CSR and ESG, heterogeneous regulatory regimes, and conditional performance pathways moderated by governance quality and measurement coherence. By organizing the literature into an analytically unified framework, the study clarifies how global ESG standards translate normative responsibility into structured accountability mechanisms embedded within capital market infrastructures. The findings highlight that regulatory convergence, governance oversight, and strategic integration jointly determine whether ESG reporting enhances transparency and long-term value creation. The proposed conceptual model offers theoretical refinement and methodological guidance for future empirical research, contributing to debates on standard harmonization, disclosure credibility, and the role of sustainability reporting in contemporary economic governance.
Physical Activity Levels and the Incidence of Type 2 Diabetes: A Cross-Country Analysis Using WHO and World Bank Data Sahal Hanafi; Ilham Kurniawan; Rafidha Nur Alifah; Ina Monica Firsty; Samsul Arifin
International Journal of Applied Research and Innovation Vol. 1 No. 1 (2026): January: Resocia: International Journal of Applied Research and Innovation
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/16y71d56

Abstract

Type 2 diabetes mellitus represents a growing global public health and economic challenge, with incidence rates varying markedly across countries. Physical activity is widely recognized as a protective factor, yet its population-level role remains shaped by socioeconomic conditions, health system capacity, and policy environments. This study examines the relationship between national physical activity levels and the incidence of type 2 diabetes using harmonized cross-country data from the World Health Organization and the World Bank. A quantitative analytical approach was applied to assess associations while accounting for demographic structure, economic development, and institutional factors influencing disease detection and prevention. The findings indicate that countries with higher physical activity prevalence generally exhibit lower diabetes incidence, although this relationship is mediated by inequality, urbanization, and screening coverage. Economic evidence further shows that a significant share of diabetes-related health expenditure is attributable to insufficient physical activity, highlighting the high cost of inaction. Policy analysis underscores that investments in active transport, education, and community-based interventions offer substantial long-term health and economic returns. Overall, the study reinforces physical activity promotion as a globally relevant, cost-effective strategy for reducing type 2 diabetes incidence and advancing sustainable population health.
Co-Authors Andi Cici Thania Aswanto Aswanto Ilham Kurniawan Ina Monica Firsty Rafidha Nur Alifah Samsul Arifin