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Ardi Gunardi
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Universitas Pasundan, Jl. Tamansari No. 4-8 Bandung, 40116, Indonesia
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INDONESIA
Indonesian Journal of Sustainability Accounting and Management
Published by Universitas Pasundan
ISSN : 25976214     EISSN : 25976222     DOI : https://doi.org/10.28992/ijsam
Core Subject :
Indonesian Journal of Sustainability Accounting and Management (IJSAM) is a peer-reviewed journal publishing high-quality, original research and published biannually (June and December) by Universitas Pasundan, Indonesia. IJSAM emphasizes the linkages between these environmental issues and social and economic issues in corporations, governments, education institutions, regions, and societies. Its aim is to publish scholarly accounting, economics, energy, entrepreneurship, environmental, management, and social sustainability of human beings research that are relevant to Indonesian studies and in global perspectives, especially those providing practical implications to promote better business decision-making and public policy formulation. Through our published articles, we aim at helping societies become more sustainable.
Arjuna Subject : -
Articles 215 Documents
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Quantitative Portfolio Management Through Carbon Budgeting in a PSX Perspective Muhammad Irfan Majeed; Unbreen Arif; Adnan Hushmat
Indonesian Journal of Sustainability Accounting and Management Vol. 6 No. 2 (2022): December 2022
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v6i2.650

Abstract

Portfolio management requires investment managers to consider investor preferences before taking any investment decisions. Some of the investors might be interested in building a clean, environmentally friendly, and carbon-free portfolio, assuming it as their corporate social responsibility (CSR) or owing to some fear of future loss arising from the ban on environment-hampering companies that might not be following the environmental, social, and governance (ESG) requirements. Historically, we have seen a ban on Chinese products because of the issues of carbon emissions. Similarly, during SMOG, many brick kilns and iron foundries are closed in Pakistan every year. The carbon budgeting on the portfolio can help achieve the CSR and sustainability goals of investors. The study attempts to develop a portfolio based on historical data, which could yield optimum results while remaining carbon conscious. The study aims to find the best-performing portfolio that could be more ESG compliant and may achieve CSR objectives to protect the environment and investors’ interests simultaneously. The findings show that companies segregated based on carbon footprint can create a carbon-free portfolio (approximately 25%) without a material impact on the expected risk and return profile. To be more ESG compliant, an investor can compromise slightly on returns, that is, only compromising 3% of the profit, we can maintain a 50% compliant portfolio in Pakistan’s environment. The study tries to improve the understanding of regulatory requirements but would also help us gain the confidence of investors who are keen to see carbon-free portfolios or in other words want to ensure investments in environmentally friendly industries.
Joint Impact of Financial Performance and Corporate Social Responsibility on Firm Value: Does Legitimacy Matter? Fransiskus Eduardus Daromes; Suwandi Ng; Korina P. Legaspi
Indonesian Journal of Sustainability Accounting and Management Vol. 7 No. 1 (2023): June 2023
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v7i1.651

Abstract

The purpose of this study is to examine the effect of the interaction of financial performance and corporate social responsibility disclosure on firm value. The research model was constructed from the theory of legitimacy and used a purposive sampling method. The companies in the sample were non-financial companies listed on the Indonesian Stock Exchange for the period 2017-2019 that disclose annual and sustainable development reports respectively. Analysis of data by moderate regression analysis. The results of this study indicated that neither financial performance nor corporate social responsibility had a significant effect on firm value. On the other hand, the interaction between financial performance and disclosure of corporate social responsibility had a significant positive effect on firm value. Furthermore, the implications of the research both theoretically and practically have been discussed.
Context-Considered Leadership Development: Quasi-Experiment in a Russian Mining Company Marina Kravtsuk
Indonesian Journal of Sustainability Accounting and Management Vol. 6 No. 2 (2022): December 2022
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v6i2.663

Abstract

Scholars argued that leadership development approaches should be deeply contextualized and explain how to develop leadership. This article aimed to answer a research question: how to develop leadership in the context of a Russian mining organization. For that purpose, a quasi-experiment using a pre-and post-intervention was conducted in a Russian mining organization by an immersed researcher. Multiple levels of management were involved. Multifactor Leadership Questionnaire was used as a major measurement tool for leadership styles and effectiveness that had objective criteria. The results indicate that the leadership development was driven by the executives and mirrored by middle managers and supervisors. A cascade of frequency of utilization of leadership styles was observed, which led to an increase in effectiveness. Generally, the intervention caused statistically significant changes with low-to-large effect sizes. To the best of the author’s knowledge, no similar studies were conducted with the reported level of contextualization and details, allowing us to expand the body of knowledge and provide guidance for the practice of leadership development. The study limitations include the following: research was conducted in a real-life context and could be difficult to repeat. The author acted as an associate of the managers, and effectiveness measures transactional outcomes.
Effect of CEO Duality and Board Characteristics on the Choice of Sustainability Report Format of Listed Firms in India Kofi Mintah Oware
Indonesian Journal of Sustainability Accounting and Management Vol. 6 No. 2 (2022): December 2022
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v6i2.666

Abstract

Stakeholders have raised concerns about how business operations affect the environment. Firms have responded through integrated reporting (financial and non-financial), which seeks to provide additional information about firm activities to improve stakeholders’ trust. This study examines the effect of chief executive officer (CEO) duality and board characteristics on the choice of the sustainability report format in India. The study uses an inclusive sample of 800 firm-year observations between 2010 and 2019. The study applies the binary probit to analyze the data from the Indian Stock Exchange. We find that CEO duality increases the likelihood of choosing integrated reporting over stand-alone sustainability reporting. This study suggests that the combined role leads to poor governance and contributes to a choice that presents less information to stakeholders. The second finding shows that independent directors are more likely to choose stand-alone reporting over integrated reporting. The study suggests that the internal policing responsibility of independent directors supports a report format that communicates more information to stakeholders. Finally, the total number of directors is insignificant in terms of the sustainability report format. Our study adds novelty to research because previous studies have only examined CEO and sustainability. However, this study is the first to investigate CEO duality and board characteristics in the choice of a sustainability report format.
Impact of Green Human Resource Management on Employee Green Behavior: The Mediating Role of Green Attitude K. G. Priyashantha; Yogendran Priyangaa
Indonesian Journal of Sustainability Accounting and Management Vol. 6 No. 2 (2022): December 2022
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v6i2.674

Abstract

This study’s main objective was to examine the impact of Green Human Resource Management (GHRM) on green behaviors through the green attitude of employees. A sample of 150 employees from a chosen information technology company in Sri Lanka was drawn to accomplish this objective. The data were collected using a structured survey questionnaire, and the survey instruments were validated. The SPSS process macro was used to produce the expected impact findings. Results showed that the GRHM impacts green behaviors through employees’ green attitudes, indicating a partial mediation. The study concluded that organizations must engage in GHRM practices to strengthen employees’ green behaviors in implementing environmental and sustainability strategies. Theoretical implications of the study’s findings include validating the resource-based view, social identity theory, attitude theory, and measurement instruments used for the impact of GHRM on green behavior through green attitudes. The findings revealed GHRM’s contribution to the environmental management literature, particularly by creating new knowledge of the predicted impacts in the information and communication technology industry in a developing country context. This study also provides limitations and future research directions.
The Role of Green Entrepreneurship and Green Variables in Sustainable Development in the Culinary Sector in Indonesia: Early Days of the COVID-19 Pandemic Helin G. Yudawisastra; Mokhammad Anwar; Sulaeman R. Nidar; Yudi Azis
Indonesian Journal of Sustainability Accounting and Management Vol. 6 No. 2 (2022): December 2022
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v6i2.689

Abstract

The UN Sustainable Development Goals are among the crucial missions of countries worldwide, including Indonesia. Nevertheless, application of a production system does not guarantee sustainability, and the Indonesian government’s support for sustainability in the entrepreneurial sector is nonoptimal. This study investigates green entrepreneurship in Indonesia’s culinary sector in relation to sustainable development and green variables. Using a culinary sector survey based on the UNWTO and the Ministry of Tourism, this study references primary questionnaire data, applying a random sampling technique and structural equation modeling covariance with a sample of 270 respondents. The results indicate that the provision of green products affects sustainable development, regardless of respondents’ green entrepreneurship. While green products may affect sustainable development, directly or through green entrepreneurship, green design does not appear to affect sustainable development, and green entrepreneurship does not appear to support sustainable conditions. Environmentally friendly product design and production processes have generated multiple recyclable products; however, the culinary sector must be made aware of the entrepreneurial ecosystem surrounding culinary business governance and the concerns and practices of sustainable development. This study was conducted at the beginning of the COVID-19 pandemic and represents the conditions of the culinary sector during the pandemic.
Impact of Corporate Governance Attributes on Sustainability Reporting: Evidence from India Khalada Sultana Choudhury; Jaynal Uddin Ahmed; Najul Laskar
Indonesian Journal of Sustainability Accounting and Management Vol. 6 No. 2 (2022): December 2022
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v6i2.690

Abstract

The study aimed to examine the impact of corporate governance attributes on sustainability reporting in the context of 435 non-financial companies from the top 500 BSE-listed companies based on market capitalization. The study is based on secondary data collected from the published sustainability, governance, and annual reports for a period of 6 years, that is, from 2015 to 2020. We have employed a content analysis technique to measure CSP using binary coding, that is, 0 (for non-disclosure) and 1 (for disclosure of item) based on the GRI reporting framework. Using panel data regression, we found that the corporate governance attribute plays an incredibly significant role in influencing the sustainability disclosure of Indian firms. Outcome of the regression results clearly indicates that except for independent directors all aspects of corporate governance, such as board size, gender diversity, and CEO duality have a positive and significant impact on Indian companies' corporate sustainability reporting practices indicating that they play a key role in influencing the reporting practices of Indian companies.
Examining the Role of Nuclear Energy and Financial Development on Biodiversity Risk in France: New Evidence from NARDL Foday Joof; Ahmed Samour; Turgut Tursoy; Marlina Widiyanti
Indonesian Journal of Sustainability Accounting and Management Vol. 7 No. 1 (2023): June 2023
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v7i1.692

Abstract

This study aims to investigate the nonlinear effect of nuclear energy, economic complexity, and financial development on biodiversity in France using the NARDL. Unlike other traditional proxies of ecological quality (CO2 and EF), this study utilized the “Biodiversity habitat index”. The analysis revealed that positive shocks in nuclear energy led to sustainable biodiversity in France. Moreover, negative shocks from nuclear energy led to biodiversity losses both in the short and long term. Moreover, financial development and economic complexity were found to exhibit favorable conditions for biodiversity in the long term. Contrarily, economic growth accelerates biodiversity loss in France. Policymakers should endeavor to promote investments in nuclear energy, green finance, and implementation of climate-related risk management frameworks.
Is the Environmental-Economic Performance Relationship Symbiotic? Evidence from Listed Non-Financial Firms in Nigeria Mohammed Kayode Ajape; V. Santi Paramita
Indonesian Journal of Sustainability Accounting and Management Vol. 7 No. 1 (2023): June 2023
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v7i1.694

Abstract

This study aims to examine whether environmental sustainability disclosure (ESD) connects symbiotically with the economic performance of non-financial listed firms in Nigeria. The study employed ex-post facto design by collecting secondary data on return on equity (ROE) and measures of ESD from annual financial reports of eighty-six (86) listed non-financial firms with environmentally significant operational impact in Nigeria. Descriptive statistics, including mean and standard deviation were used to describe the properties of the data while the Granger causality test was applied to test the stated hypothesis. The results indicate the existence of a bi-directional association between the measures of ESD and economic performance. Thus, it portrays the economic consequence of listed firms’ operations. The study took a detour from examining mere relationships to delve into causality and thus, implies that commitment to ESD presage benefits to both the host communities and firms. The value of the study lies in the fact that it disentangled the question of causality between ESD and the economic performance of listed non-financial firms in Nigeria. Therefore, within the Nigerian context, the study is pioneer evidence of symbiotic relations between ESD and ROE and hence, improves sustainability discourse.
Investment Decision in Indonesia Stock Exchange: The Demographic of Environmental, Social, and Governance Investors Yanuar Trisnowati; Noer A. Achsani; Roy Sembel; Trias Andati
Indonesian Journal of Sustainability Accounting and Management Vol. 7 No. 1 (2023): June 2023
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v7i1.699

Abstract

Current investment decisions in stocks need to consider environmental, social, and governance factors in their investment analysis, in addition to considering aspects of the level of return and risk. The study aims to analyze who invests in Environmental, Social, and Governance (ESG) that fits a particular profile and whether that profile differs significantly from that of ordinary investors. In this survey, 415 individual Indonesian investors were surveyed. Survey respondents include those who invest according to ESG principles and those who are not interested in ESG, to determine if there are demographic differences. The research method used in the research is to use analysis of variance (ANOVA). The paper finds that the ANOVA assumption on the test of homogeneity variance states that the independent variable group has the same variance. Age variable has a significant effect on investment decisions. Meanwhile, gender, education, experience, and amount of investment variables do not affect investment decisions in ESG and non-ESG stocks. The demographic profile of investors who invest in ESG stocks has a significant difference to investors who make decisions to invest in non-ESG stocks. This study contributes to investors considering ESG factors in their investment decisions, and companies must also run their operations more with ESG principles.

Page 13 of 22 | Total Record : 215

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