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Clean and Sustainability Business
Published by Generate Digital Publishing
ISSN : -     EISSN : 30906989     DOI : https://doi.org/10.70764/gdpu-csb
Core Subject : Economy, Science, Social,
Economics, Econometrics & Finance Energy Environmental Science
CSB: Clean and Sustainability Business provides a venue for high-quality manuscripts dealing with environmental science, sustainability, sustainable development practices, and technology in a very broad sense. The editorial board encourages manuscripts that are international in scope, articles that are perceptive, evidence-based, and have policy impact. However, readers can also find papers that investigate issues with global relevance. CSB is published by the publishing company "Generate Digital Publishing". CSB starts publication in 2025. CSB is an open access journal which means that all content is freely available at no cost to the user and the institution. It covers empirical and theoretical articles related to accounting, economics, energy, entrepreneurship, environment, management, and sustainability of humanity (but not limited) especially those that provide practical implications to foster better business and societal decision-making.
Arjuna Subject : Umum - Umum
Articles 2 Documents
 1 
Search results for , issue "Vol. 1 No. 2 (2025)" : 2 Documents clear
Sustainability Disclosure and Profit Management: A Global Systematic Review Vidara Nanda
Clean and Sustainability Business Vol. 1 No. 2 (2025)
Publisher : Clean and Sustainability Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70764/gdpu-csb.2025.1(2)-01

Abstract

Objectives: This study aims to examine the relationship between sustainability disclosure and earnings management within the framework of legitimacy theory, emphasizing the role of transparency and corporate social responsibility in ensuring ethical financial practices. Research Design & Methods: This study uses the Systematic Literature Review (SLR) method, which includes the stages of planning, implementation, and reporting. In addition, a structured literature review was also applied to group the literature based on themes and historical developments. The inclusion criteria covered scientific articles on Sustainability Reporting (SR) and Earnings Management (EM) with quantitative or mixed methods approaches, published between 2019 and 2024. This period was chosen to capture the current dynamics of the implementation of GRI Standards and their influence on sustainability reporting practices and earnings management. Findings: This analysis reveals that consistent sustainability disclosure strengthens corporate accountability and reduces the likelihood of earnings manipulation. However, the strength of this relationship varies across institutional and regulatory contexts. In developed countries, sustainability reports tend to be more substantive due to strong social and regulatory pressures, while in developing countries, such disclosures often serve a symbolic legitimization purpose. Implications & Recommendations: Policymakers and regulators should encourage standardization and verification of sustainability reporting to enhance its credibility and alignment with ethical financial behavior. Companies are advised to integrate ESG principles into their governance structures to build genuine stakeholder legitimacy and trust. Contribution & Value Added: This study contributes to the literature by providing a comprehensive synthesis of how sustainability disclosure functions as a strategic governance mechanism that restrains earnings management and promotes ethical financial reporting, particularly in diverse institutional environments.
Exploring Green Business Practices in Indonesian SMEs: A Descriptive Qualitative Study Zulfa Rojauna Syafriani
Clean and Sustainability Business Vol. 1 No. 2 (2025)
Publisher : Clean and Sustainability Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70764/gdpu-csb.2025.1(2)-02

Abstract

Objectives: This study aims to examine in depth the application of green business practices in small and medium enterprises (SMEs) in Indonesia, focusing on the level of understanding, motivation, challenges, and impacts resulting from the implementation of sustainable practices in the local economic context. Research Design & Methods: Using a descriptive qualitative approach, data were collected through in-depth interviews with 12 SMEs actors representing various sectors, including food and beverages, fashion, crafts, and creative services. Thematic analysis was conducted to identify patterns related to motivation, practices, barriers, and outcomes. Findings: The study concludes that green business implementation among Indonesian SMEs is diverse, shaped by both internal and external motivations. Despite facing structural, technical, and financial challenges, applying sustainability principles yields notable economic, social, and environmental benefits. This makes green business an effective strategy to enhance competitiveness and support sustainable development. Implications & Recommendations: This study recommends the importance of strengthening the supporting ecosystem through cross-sector collaboration between the government, financial institutions, academics, and industry players. Policy interventions oriented towards green incentives, technical assistance, and ease of access to financing will accelerate the transition of SMEs towards sustainable business practices. Contribution & Value Added: This study provides empirical contributions to the literature on SMEs transformation in the context of the green economy in developing countries, particularly Indonesia. In addition, the results enrich the understanding of SMEs adaptive strategies in facing resource constraints while innovating towards environmental and social sustainability.

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