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Human Rights Due Diligence and Corporate Accountability: A Strategic Approach to Sustainable Governance in Indonesia Rumasukun, Mohammad Ridwan
Golden Ratio of Mapping Idea and Literature Format Vol. 5 No. 2 (2025): February - June
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grmilf.v6i1.1937

Abstract

This scoping review article maps how linguistic features influence consumer purchase intention across digital marketing platforms and cultural contexts. Following the PRISMA-SCR framework, it reviewed 19 empirical studies (2015- June 2025) from major academic databases to examine how language features influence consumer behavior in online shopping, live-stream commerce, social media, and e-commerce settings, with cultural perspectives drawn from Japan, Indonesia, China, and other contexts. Key findings indicate that linguistic strategies (tone, style, persuasive appeals, social presence, and cultural congruence) play an important role in enhancing trust, arousal, brand awareness, and purchase intention. The effectiveness of these strategies varies by platform and culture. Conversational language works best in interactive, collectivist contexts, while clarity and authenticity are favored in text-heavy, individualist settings. It also identifies gaps related to platform diversity, cross-cultural comparisons, and theoretical integration, providing a roadmap for future research and culturally responsive marketing strategies.
Measuring SDG Contribution Through Sustainability Accounting: A Framework for Emerging Markets Rumasukun, Mohammad Ridwan
Journal of Sustainability Industrial Engineering and Management System Vol. 4 No. 1 (2025): July - December
Publisher : Omnia Tempus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56953/jsiems.v4i1.74

Abstract

This study aims to develop a comprehensive conceptual framework for measuring corporate contributions to the Sustainable Development Goals (SDGs) in emerging markets through sustainability accounting. Motivated by persistent variation in SDG reporting quality and the continuing disconnect between disclosure and actual sustainability performance, the research seeks to clarify how sustainability accounting can function not only as a reporting mechanism but also as a strategic performance measurement system. Employing a qualitative, literature-based methodology, the study synthesizes findings from recent empirical and theoretical research across sustainability accounting, ESG disclosure, SDG alignment, governance studies, and institutional analysis. The results reveal that sustainability accounting in emerging markets is expanding but remains uneven, often characterized by symbolic disclosure practices and fragmented indicator systems. Strong governance structures, robust internal management controls, and supportive institutional environments emerge as critical enablers of reliable, SDG-aligned sustainability accounting. The study further identifies a mediating relationship whereby sustainability accounting generates structured ESG information that supports SDG performance when indicators are explicitly linked to SDG targets and embedded within strategic decision-making processes. The main contribution of the research is the formulation of an integrative framework that positions sustainability accounting as a multidimensional tool for SDG measurement, emphasizing indicator alignment, governance quality, management integration, and institutional adaptability. These findings offer theoretical insights into the evolving nature of sustainability accounting and practical guidance for firms and policymakers seeking to strengthen SDG reporting and accelerate sustainable development outcomes in emerging economies.
Climate-Related Risk Governance: How Corporate Transparency Influences Market Perception Rumasukun, Mohammad Ridwan
Journal of Sustainability Industrial Engineering and Management System Vol. 4 No. 1 (2025): July - December
Publisher : Omnia Tempus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56953/jsiems.v4i1.76

Abstract

This study examines how climate-related risk governance and corporate transparency jointly shape market perception by synthesizing contemporary empirical and theoretical developments within the sustainability and climate finance literature. The research aims to clarify the mechanisms through which governance structures influence the quality and credibility of climate disclosures and how these disclosures, in turn, inform investor assessments of firm resilience, strategic preparedness, and long-term value potential. Using a qualitative systematic literature review approach, the study analyzes peer-reviewed research published between 2014 and 2024, drawing on multidisciplinary evidence from accounting, finance, environmental management, and regulatory policy. The results demonstrate that robust climate-risk governance enhances firms’ ability to identify, quantify, and manage climate risks and serves as the internal foundation for producing high-quality and decision-useful disclosures. Furthermore, the findings reveal that transparent climate reporting reduces information asymmetry, strengthens investor confidence, and contributes to more favorable market valuations, particularly when disclosures align with standardized frameworks such as TCFD and IFRS S2. The study also identifies substantial variation in disclosure practices across industries and regions and highlights the risks associated with selective reporting and greenwashing. The findings underscore that governance and transparency are not isolated constructs but mutually reinforcing drivers of market interpretation and sustainable value creation. Overall, this research provides theoretical insight into the governance–transparency–market nexus and offers practical implications for firms, investors, and regulators seeking to advance climate-aligned financial systems.