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Analysis of Social and Environmental Impact Measurement Difficulties in Green Investment and Sustainable Finance Djafar, Djafar; Tabsir, Muhammad Kusnady; Rachmawaty, Rachmawaty; Djabir, Muh; Pratiwi Ar, Dhita
Advances in Management & Financial Reporting Vol. 3 No. 3 (2025): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v3i3.610

Abstract

Purpose: This study examines the challenges in measuring social and environmental impacts in green investment and sustainable finance, with a focus on methodological inconsistencies, data quality, and the application of sustainability standards. It also explores the gap between theoretical frameworks and their practical implementation in corporate sustainability reporting. Research Method: The research employed a systematic literature review (SLR) approach to synthesize existing studies and identify recurring challenges in impact assessment methodologies. The SLR integrated theoretical perspectives, such as stakeholder and legitimacy theories, to connect the findings to established frameworks, highlighting their practical limitations in real-world applications. Results and Discussion: The study revealed significant inconsistencies in the methodologies used for impact measurement, including the limitations of both quantitative and qualitative approaches. Issues with data quality, such as reliance on self-reported data without adequate third-party verification, compromised the reliability of sustainability claims. Additionally, varying and ambiguous sustainability standards were shown to create confusion and potential greenwashing. The findings highlight the disparity between theoretical frameworks and their practical application, which undermines stakeholder trust and organizational legitimacy. Implications: This research contributes to academic knowledge by providing an integrated view of current challenges in sustainability impact measurement. It recommends adopting mixed-methods approaches and advanced technologies, such as blockchain, to improve transparency and reliability in sustainability reporting. The study suggests that aligning methodologies with comprehensive theoretical frameworks can enhance corporate practices and bolster stakeholder confidence in sustainability claims.
Peningkatan Keberdayaan Kelompok Nelayan “Lautan Sejahtera” Lawallu Barru Melalui Penggunaan Teknologi Penangkapan Ikan Dan Pemasaran Online Tabsir, Muhammad Kusnady; Azis, Putri Athirah; Kadir, Rachmawaty
Journal Of Human And Education (JAHE) Vol. 4 No. 5 (2024): Journal of Human And Education (JAHE)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jh.v4i5.1539

Abstract

This community service is carried out with the aim of providing training to fishermenwho are members of the Lautan Sejahtera Fishermen's Group in Lawallu Village, Barru Regency. The implementation of this service consists of 3 main activities, namely first, training on the use of fishing equipment technology, namely flying drones integrated with fish finders and GPS, second, training on calculating ice needs and packaging fish and Online Marketing Training. It is hoped that this training can be a solution to reduce the need for fuel when fishing, thereby reducing fishermen's operational costs. Catches last longer and fishermen can market products online to expand the market and thus increase income. This training, as a form of community service, was attended by 15 members of the Lautan Sejahtera Fishermen's Group.