Sustainability Of Company Research Articles

Derechos Humanos: de la poesía a los estados financieros, una predicción de cómo el marco ASG, ambiente, social y gobernanza, lo puede cambiar todo

This paper argues that the progressive inclusion of human rights criteria in ESG indicators can have an unprecedented impact. Based on a conceptual study of the ESG legal framework and major normativedevelopments in Europe, this paper presents indicative evidence of a new set of incentives and obligations for transnational corporations. The novelties that the ESG movement brings could be extremely useful in advancing the agenda of international human rights law which, for years, has suffered the ravages of having no real enforcement mechanisms at the international level. In Europe, for example, human rights due diligence could soon condition permits in the world of mergers and acquisitions, and the list of potential impacts is long. Based on a systematization of regulatory developments and some projections, this research shows the emergence of a new and potentially transformative relationship between human rights and the financial sustainability of private companies.

The Influence of Green Leadership and Entrepreneurship on the Sustainability of Manufacturing Companies: Mediation of Green Innovation and Knowledge Management

<em>The industrial sector is one of the main contributors to Indonesia's economic development and GDP. However, the growth of the manufacturing industry cannot be separated from negative effects such as waste or emissions produced. The industrial sector is under pressure to immediately reduce the impact of its production emissions and waste on the environment. It needs to transform in a greener direction to improve the company's sustainability performance which consists of 3 aspects, namely economic, environmental, and social. This research will examine the influence of green transformational leadership, knowledge-oriented leadership, and green entrepreneurial orientation on corporate sustainability performance through the mediating role of green innovation and knowledge management processes. The research will be carried out using qualitative methods on 133 manufacturing industries in Indonesia with Structural Equation Modeling (SEM) analysis with the Partial Least Square (PLS) method to test the hypothesis. The results of this research show that the role of mediation has a positive influence on the company's sustainability performance, especially the knowledge management process which can act as a mediator between green transformational leadership, knowledge-oriented leadership, and green entrepreneurial orientation and the company's sustainability performance.</em>

Fostering CSR Sponsorship in China: A Conceptual Framework for Cultivating Sustainable Behavior among Ant Forest App Users via Internet Platforms

Ant Forest has emerged as a prominent pro-environment advocate, amassing a user base of 650 million individuals. However, the sustained engagement of its users is crucial for its enduring success. To ensure the continued viability of Ant Forest, it is imperative to foster and maintain users’ pro-environmental behaviors over an extended period. Central to Ant Forest’s appeal are its gamification features and interactive elements linked to CSR sponsorship. This study aims to investigate the potential of these distinctive characteristics within an Internet platform to enhance users’ awareness of sustainability issues and prolong their engagement. As part of a comprehensive inquiry into the role of Chinese Internet Platform Companies such as Ant Forest in shaping users’ attitudes and behaviors towards sustainability, this research endeavors to ascertain whether these platforms fulfill their responsibility in offsetting carbon emissions. The present findings are from a thorough desktop survey focusing on key themes related to the Ant Forest app, including the maintenance of users’ sustainable behavior and the enhancement of CSR sponsorship. Utilizing the EAGLE System, an online research platform, we meticulously documented the synthesis of literature reviews and adapted the findings for presentation. Our analysis identified CSR-linked sponsorship, the sustainability of Chinese Internet Platform Companies, users’ behavior, and users’ attitudes as potential independent variables. Furthermore, we identified the gamification mechanism and interactivity as moderator variables influencing users’ engagement with their responsibilities in carbon emissions offsetting. Notably, Chinese Internet platform companies have the potential to positively influence users’ attitudes and behaviors towards sustainability by integrating gamification, interactivity, and CSR-linked sponsorship into their platforms. Harnessing these features effectively may empower Internet platforms to instill sustainable habits among users, thereby laying the groundwork for a conceptual framework termed the Users’ Sustainable Awareness Model.

The effect of Sustainability Innovation, Proactive Sustainability Strategy, and Digital Transformation on Corporate Sustainability Performance

Purpose: Business sustainability is widely accepted as a crucial approach to ensure the long-term success of enterprises. This research aims to explore how proactive sustainability strategies, sustainable innovation, and digital transformation impact a company's sustainability performance. Method: Additionally, the study will use organizational culture as a moderator and add size and leverage as control variables to evaluate their effects. A total of 705 sample data were collected from the financial statements, annual reports, and sustainability reports of non-financial companies listed on the Indonesia Stock Exchange (IDX) between 2018 and 2022. To test the hypotheses investigated, multiple regression analysis was used. Results and conclusion: The findings reveal that proactive sustainability strategy, sustainability innovation, and digital transformation have a positive impact on corporate sustainability performance. Secondly, it was found that organizational culture cannot act as a moderator in the relationship between proactive sustainability strategy, sustainability innovation, and digital transformation. Research implications: The research highlights that to enhance long-term performance, environmental, economic, and social strategies should be supported by stakeholder engagement, governance and leadership, and communication strategies. Among these six elements, stakeholder engagement and communication strategies have the most positive impact on sustainability performance. Originality/value: This study has introduced three new aspects for measuring the Proactive Sustainability Strategy.

Analisis Pengungkapan Informasi Penerapan Reklamasi Pascatambang dalam Laporan Keberlanjutan Berdasarkan Ketentuan Peraturan Menteri ESDM No. 07 Tahun 2014

Mining is an activity that utilizes and manages natural resources to meet human needs. In the mining sector, if the mining process is not managed well, mining activities can cause environmental damage such as the decline in soil and water conditions on mining land, disruption of biodiversity, and disruption of social, cultural and economic life in the surrounding community. In this case, mining companies need to carry out post-mining reclamation to reduce the impact of environmental damage. Post-mining reclamation activities need to be disclosed by the company in the sustainability report. This research aims to determine the analysis of disclosure of information on the implementation of post-mining reclamation in the 2021 sustainability report and analyze the suitability of the disclosure based on the provisions of Minister of Energy and Mineral Resources Regulation No. 07 of 2014 (articles 12&16). This research was conducted on coal mining companies that were listed on the Indonesia Stock Exchange (BEI) in 2021. The total sample taken was 34 company units selected using a non-probability sampling technique, namely Purposive Sampling. Based on the criteria created, 13 mining companies were selected and then content analysis and scoring techniques would be carried out based on the criteria in the regulations used. The results of the research analysis show that the disclosure of post-mining reclamation information is still less than optimal/maximum. Based on the established criteria, the average suitability of information disclosure is still quite low, in the range of 45-50%. Thus, mining companies must remain consistent in publishing sustainability reports and need to increase the suitability of disclosure of post-mining reclamation activities in accordance with applicable regulations. For further research, more variables, company sectors and regulatory references should be used to analyze the disclosure of a company's sustainability report.

Perancangan Sistem Pengolaan dan Penagihan Piutang Mitra Usaha pada Bandar Udara Kertajati Dengan Menggunakan Metode Waterfall

Husein Sastranegara Airport has problems with the management of receivables for its business partners with three problem factors, namely confirmation of payment of receivables that takes a long time, collection of receivables that is still manual, and bad debts occur. At Husein Sastranegara Airport there will be an operational transfer to Kertajati Airport. To avoid similar problems, it is necessary to find a solution for managing trade receivables for the sake of company sustainability and growth. With the existing problems and limitations, a system for managing and collecting trade receivables is designed, with the existence of This system can help companies to manage their receivables and help business partner owners monitor their business bills so that they can increase efficiency and effectiveness in billing and managing their receivables. Information system development uses the Waterfall method approach with stages of software requirements analysis, design, program code creation, testing, and support or maintenance. The features for the receivables management and collection system consist of business partners, access, invoices, payments, warning letters, reports and profiles. Based on the analysis carried out, the results showed that the difference in invoice issuance process cycle time was 6.33 hours and the efficiency increase was 3.86%, then the billing process cycle time difference was 9.91 hours and the efficiency increase was 13.14%, as well as the difference in processing time. payment of 18.8 hours and additional efficiency of 8.39%. Finally, the difference in reporting process time was 10.17 hours and the efficiency increase was 3.32%. The usability test was also carried out using the System Usability Score (SUS) showing a score of 73.06 which is in the acceptable category.

Sustainability Reporting in Local Governance: An Analysis of the İstanbul Environment Management Company (IEMC) Sustainability Report

Sustainability Reporting in Local Governance: An Analysis of the İstanbul Environment Management Company (IEMC) Sustainability Report

Digital Marketing in the Age of Artificial Intelligence: Challenges, Opportunities, Trends

The article examines the main trends in marketing according to leading digital agencies in Bulgaria. Analysis of existing publications shows that artificial intelligence retains its dominant role in digital marketing. Without a doubt, AI provides marketers with new and effective ways to target audiences, personalize content and measure results. At the same time, already established and widely used marketing tools such as email marketing and content marketing continue to be a leading element in brand strategies for reaching relevant audiences. As a result of the content analysis, six key trends have been identified predetermining the development of marketing, developed as a priority in a digital environment: artificial intelligence, personalization, email marketing, the social network TikTok, video content and sustainability as a way of production, consumption and communication. In the context of the so-called never normal, reflecting the uncertainty and dynamics of the complex global reality, the knowledge and application of the challenges and opportunities reflected in the article in the era of artificial intelligence imply the achievement not only of competitiveness and significant success but also of higher sustainability for companies.

SMEs sustainability: The role of human resource management, corporate social responsibility and financial management

Research background: The sustainability of small- and medium-sized enterprises (SMEs) represents a significant scientific and professional problem in the current turbulent period because these enterprises play an important role in any country’s economic and social systems. Purpose of the article: This paper aimed to define the significant sustainability factors of small and medium-sized enterprises and to quantify their impact and importance on the sustainability of SMEs. The areas of Human Resource Management, Corporate Social Responsibility, and financial management were defined as significant sustainability factors. Methods: Empirical research, on which the scientific hypotheses were formulated and evaluated, was conducted in June 2022 in V4 countries (Czech Republic, Slovak Republic, Poland, and Hungary) using a structured questionnaire. The study accumulated a sample of 1398 respondents. Data collection was conducted through an external agency, MN FORCE, operating in Central European countries. The Computer Assisted Web Interview (CAWI) method was used to record respondents’ perceptions. Descriptive statistics, correlation analysis, and linear regression analysis were used to evaluate the hypotheses. Findings & value added: The research showed that all defined factors in the areas of Human resource management (HRM), Corporate social responsibility (CSR), and financial management of the firm had an impact on defined sustainability attributes. The greatest impact was found on the firm’s financial management, followed by CSR and HRM. The empirical results confirm that the intensity of the independent variables varies across the V4 countries. These results also show that the intensity of the selected HRM, CSR, and financial management factors of a firm is higher in the integrated models than in the models for individual V4 countries. The research results have shown that a range of factors determine the right attitude towards the sustainability of companies. In this context, economic policymakers and entrepreneurs must perceive sustainable growth as complex and apply a systemic approach to its design and implementation.

Insurance Human Capital Development: Literature Review

In insurance company, human resources play important vital in creating competitive advantage and to achieve objectives. This research aims to explore various problems that exist in insurance companies related to human capital based on a literature review. These various problems include strategic role of human capital to create and maintain competitiveness, manage top talent, govern good corporate, foster innovation in rapidly changing industry and environment, plan work-life balance, to improve service to customers, and increase company’s performance and to maintain company sustainability. The results of this research show that insurance companies face several problems and these can be resolved by increasing the competency and empowerment of all human resources.

Analysis of the Effectiveness of Safety Training Methods

Work safety is an important area of business activity, particularly in industries with the most dangerous risks, such as mining, construction and energy. The aim is to reduce the number of accidents and increase employee awareness of occupational hazards and the principles of safe working practices. One of the most important ways to increase employee awareness and consequently reduce accidents is through training. The effectiveness of training is contingent on proper planning, design and preparation. Design thinking directed towards the use of teaching methods and tools is crucial. Properly planned training is part of the sustainability of companies, which consequently results in higher work safety due to its high efficiency. This article reviews the most common training methods in the area of work safety and evaluates them qualitatively and quantitatively using SWOT and multi-criteria analyses. These analyses can provide important guidance in the selection of training methods, regardless of the business sector. Based on the results obtained, effective training methods included those involving students: active training methods with elements of discussion and gamification, augmented and virtual reality, demonstrations and simulations. However, the best training results can be achieved by combining a number of training methods, while maintaining the right balance to achieve the intended training objectives. This is particularly important in businesses with specific activities such as mining, construction or energy.

Gender Diversity: An Opportunity for Socially Inclusive Human Resource Management Policies for Organizational Sustainability

The context in which work is distributed, organized, and performed has certainly changed in recent decades. In recent years, shock events such as COVID-19 have contributed to the revision of human resource management (HRM) dynamics, which was previously for “standard work”. Overall, hybrid work is not a novelty but has significantly expanded, particularly in the post-COVID-19 period, creating new opportunities in human resource management, especially for female employees, who often manifest the need to reconcile family and work. The new post-pandemic situation has paved the way for gender sustainability processes in organizations by pushing towards a more general organizational sustainability. In fact, in recent decades, sustainability in companies has ceased to be merely environmental and has expanded its boundaries to a “sustainable” business model, whereby human resource management must also meet organizational sustainability criteria. The literature shows that women add value to organizations. Therefore, companies that take on the implementation of management policies with the aim of gender inclusion are committed to social and organizational sustainability, which leads to strategic ideas of competitive advantages. Starting from these considerations, the main purpose of this paper is to compare several strands of research on organizational sustainability and diversity management using an integrative literature review method that offers the opportunity to discover areas where further research is needed. This allows fields of study to be mapped. This paper, derived from a review, provides insights for line managers and upper management regarding pursuing sustainability goals within organizations’ boundaries. Limitations and potential future research directions are also discussed, contributing to the ongoing development of research on these subjects.

Digitalization Impact on Sustainable Firm Performance of Small, Medium, and Large Businesses

Currently, the world is presented with sophistication in the field of technology, including company management. A superior company is an organization that can optimize all aspects. Speaking of existence, one of the essential pillars that support company sustainability is technology adoption. Referring to this premise, this study is structured to elaborate on the elements that determine firm performance (FP). These elements are designed into three factors: (1) digital technology usage/DTU, (2) digital transformation strategy/DTS, and (3) organizational agility/OA. This study concentrated on 159 samples compiled from small, medium, and large-scale businesses. Nonprobability sampling and purposive sampling data were extracted via PLS-SEM. Quantitative findings revealed that DTU has positive implications for DTS, OA, and FP. Empirical studies prove that DTS and OA also have a positive impact on FP. The current empirical research concludes that the increase in digital technology usage further develops digital transformation strategy, organizational agility, and firm performance. Improvements in digital transformation strategy or organizational agility can improve firm performance. Policy implications open up space for managerial actors to prioritize more complex ideas, solutions, and alternatives in strengthening mastery of the technology.

Entrepreneurial leadership style towards sustainability through agile and lean base strategy in private universities

The problem and the aim of the study. Even though previous literature in academia has focused on sustainable business practices and the impact of entrepreneurial leadership style on the sustainability of organizations, there is still a gap in the literature regarding the effects of entrepreneurship leadership on the sustainability of employees and companies. This study sought to identify the degree of the impact of entrepreneurial leadership style towards sustainability through agilebased Strategy compared to lean Strategy in private universities. Research methods. The study’s research methodology employs structural equation modeling (SEM) combined with confirmatory factor analysis (CFA) to assess and validate the measurement model and to estimate indirect effects. This methodological approach aimed at achieving a high degree of confidence by focusing on academic and administrative staff across five private institutions in Jordan. The initial collection involved 400 cases, of which 385 passed data screening and were considered valid for the analysis. Data were gathered using online questionnaires in this descriptive correlational study. Results. Findings from this study on the impact of demographic factors on sustainability and leadership styles in a sample of 400 people (later reduced to 385 after outliers and missing data were removed) shed light on the significance of gender, education level, experience, and management level. A bachelor's degree was possessed by 90.4% of respondents, and the majority of those respondents were male 55.8%. There was also a considerable representation throughout different lengths of work. By examining comments on many characteristics, including Entrepreneurship Leadership Style, Lean and Agile Strategies, and sustainability factors, the Agile Strategy stood up as the top model, achieving an average score of 3.8104. The sustainability component with the highest mean score was Economic Sustainability, which also happened to be the highest rated. Through the use of Structural Equation Modeling (SEM), the study was able to hone down on its findings and ultimately eliminate five items based on item loadings. This resulted in a marked improvement in the new model's fit indices. This improved model outperformed the original one in terms of goodness of fit, as evidenced by a Chi-square of 584.663, RMSEA of 0.048, and CFI of 0.933. Analyzing the relationships between the Entrepreneurial Leadership Style and the sustainability outcomes via the lens of the Agile Strategy was a key finding. The importance of the Agile Strategy in improving sustainability at private institutions in Jordan was further supported by the considerable total impact of the Entrepreneurship Leadership Style on sustainability, as measured by p < 0.05, which was mediated by the Agile Strategy. With important ramifications for educational organization methods, this thorough investigation highlights the usefulness of the Agile Strategy in moderating the leadership influence on sustainability. Conclusion. Research shows that private universities in Jordan are more likely to be sustainable when entrepreneurial leadership is in place, and that agile strategy has a stronger impact on this than lean strategy. This highlights the significance of adaptive leadership strategies for promoting long-term viability in higher education. Based on the results, it would be wise to investigate how various leadership approaches affect sustainability in different types of educational settings. This study paves the way for future research in the field of higher education and beyond to investigate the wider effects of entrepreneurial leadership and strategy on the long-term viability of organizations.

BANKING SUSTAINABILITY IN INDONESIA

Background: As part of the nations economic drive, the public bank company is committed to supporting environmentally sound economic development. The intermediation function in the banking industry is in a unique position in sustainable development. Methods: The study uses explanatory methods. The samples are sustainability and financial report of pubic banking sector companies listed on the Indonesia Stock Exchange (IDX) during 2018-2022. This study proves that sustainability reports disclosure a positive response in implementing sustainable banking issues under the guidance of Bank Indonesia as the central bank. Result: The result studies are expected to reveal banking and policy making regarding the concept of sustainable banking on sustainable development in Indonesia. This study shows that stakeholder, legitimacy, and signaling theories can produce strategic design for sustainable development objectives for public banking companies. Conclusion: Therefore, investor can look at the company’s sustainability report disclosures to predict the company’s value. Originality/Value: The novelty of this research is the current policies and implementation status of sustainability in the banking industry of Indonesia with special reference to Financial Inclusion (FI), Corporate Social Responsibility (CSR), and Green Banking (GB).

The Effect of Material Flow Cost Accounting on Company Sustainability: Moderating Role of Green Accounting in Consumer Goods Industry Companies

This study analyzes the influence of material flow cost accounting in improving company sustainability. Material flow cost accounting. This research uses proxies for production costs, factory area, and output or production value. The population used in this research is all goods and consumption companies listed on the IDX for the 2015-2021 period. Through Purposive sampling, the samples obtained were 6 companies in that period, so 42 data were obtained. Data processing in this research was carried out using multiple regressions and moderated regression methods with an absolute difference value approach. This research concludes that MFCA (production costs) negatively and significantly affects company sustainability. This means that reducing production costs to get higher profits will increase the company's sustainability. Meanwhile, MFCA (factory area and output or production value) positively and significantly influences company sustainability. This shows that the wider the company's area and every time there is an increase in production results, the company's sustainability can increase. Besides, green accounting cannot moderate material flow cost accounting on company sustainability.

Analysis of green practices for sustainability in the Indonesian banking industry

The demand for sustainability reports has increased in recent years. A sustainability report is an indicator of the company's sustainability, in which there are three elements: the environment. This research aims to analyze the role of Green Banking practices in Indonesian banking toward banking sustainability. This research examines 12 banks in Indonesia from 2015 to 2022 by using a sustainability report as a reference to the Global Reporting Initiative (GRI) standard. Data were analyzed using the PLS-SEM approach with the help of WarpPls software. The independent variable in this research is Green Practice, measured using 12 measurements, while the sustainability report index is the dependent variable. This study shows that the sustainability reporting index of banking in the environmental field is the lowest compared to the economic and social indexes. However, the sustainability report index is significantly influenced by applying green practices. This research also shows that the green banking indicators most fulfilled are adopting policies and technologies to reduce environmental damage.

The Art of Camouflaging: Unravelling the Motives and Consequences of Greenwashing

Current trends are driving the youth to fanaticize organic and eco-friendly products. These demands, along with the current situation of the depleting planet, have paved the way to encourage producers to produce sustainable and planet-friendly products. But has this been for the good? The companies claim to be sustainable and gain consumers while not doing what they claim to do. This is called greenwashing. In other words, greenwashing is a destructive and dishonest method of falsely representing a company's sustainability. Companies should be held liable if they make fraudulent statements. This research has been done tounderstand what greenwashing is, what companies and their ways of following this menace, their impacts on the environment, society, governance and consumers, what ESG is and a detailed case study of companies like Apple, Tesla and Volkswagen. The study also had a few suggestions on what we, regulatory authorities and companies,can do to gain control over greenwashing and make this planet a better place to live.

Green innovation strategy improve sustainability competitive advantage: Role of organizational green learning and green technological turbulance

This paper discusses the importance of green innovation strategy in improving company sustainability to achieve sustainable competitive advantage. Green innovation strategy is an idea for environmentally friendly innovation options that are effective in achieving sustainability goals. Organizational Green Learning develops knowledge-based theories to help companies improve organizational competence and learning in carrying out Green Innovation Strategy. Green Technological Turbulance emphasizes contingency theory in the appropriate use of green technology in implementing green innovation strategy. This paper reviews the green innovation strategy literature review, how internal and external factors influence green innovation strategy in achieving Sustainability Competitive Advantage and explores the role of Organizational Green Learning and Green Technological Turbulency in implementing Green Innovation Strategy so that the company's sustainability goals will increase Sustainability. Competitive Advantage. The development of Green Innovation Strategy research is a future research opportunity to explore newness in SDGs research in the field of environmental innovation and explore theory development in environmental innovation research in various industrial contexts.

The Effect of Institutional Share Ownership, Ownership Structure, and Corporate Social Responsibility on Environmental Sustainability in Energy Companies in Indonesia

This research investigates the complex interplay between institutional share ownership, ownership structure, corporate social responsibility (CSR), and environmental sustainability in the context of Indonesian energy companies. A quantitative analysis utilizing structural equation modeling was employed to analyze data from a sample of 150 energy firms. The results reveal significant positive relationships: higher levels of CSR, increased institutional share ownership, and a more concentrated ownership structure are associated with improved environmental sustainability practices. These findings contribute to the understanding of the factors shaping environmental responsibility in the Indonesian energy sector, offering practical insights for companies and policymakers.