Sustainability Accounting, Management and Policy Journal最新文献_第9页

A systematic literature review of studies on women at the top of firm hierarchies: critique, gap analysis and future research directions 对公司高层女性研究的系统文献综述:批评、差距分析和未来研究方向

IF 4.5 4区管理学

Sustainability Accounting, Management and Policy Journal Pub Date : 2023-07-18 DOI: 10.1108/sampj-10-2022-0557

Camilla Ciappei, G. Liberatore, Giacomo Manetti

{"title":"A systematic literature review of studies on women at the top of firm hierarchies: critique, gap analysis and future research directions","authors":"Camilla Ciappei, G. Liberatore, Giacomo Manetti","doi":"10.1108/sampj-10-2022-0557","DOIUrl":"https://doi.org/10.1108/sampj-10-2022-0557","url":null,"abstract":"\u0000Purpose\u0000This study aims to holistically explore the academic literature on female leaders to identify the key topics and dynamics of the field.\u0000\u0000\u0000Design/methodology/approach\u0000The authors systematically review 532 papers to explore the research on female leaders; based on objective and replicable criteria, the authors identify relevant papers and thus ensure the quality of the analysis. The bibliometric analysis and visualization support us in recognizing trends in this topic.\u0000\u0000\u0000Findings\u0000This study outlines the state of the art over the past decade by synthesizing theoretical contexts and critically discussing the main streams of research on sustainability, firm outcomes and barriers preventing women from reaching the upper echelons. The authors also explore empirical issues and highlight areas that entail new paths for future scholars.\u0000\u0000\u0000Practical implications\u0000The research provides novel evidence of the attempt internationally to increase female participation at the top of the firm hierarchy by analyzing firm outcomes, sustainability and the constraints faced by women in achieving these careers.\u0000\u0000\u0000Social implications\u0000The results show that the participation of women in leadership roles is not (only) a matter of compliance with current regulations. Through their ability to monitor key social and environmental issues from a long-term perspective and their attention to the internal control systems, companies more effectively pursue their financial and nonfinancial aims.\u0000\u0000\u0000Originality/value\u0000Using bibliographic and narrative analyses, this study reviews the literature on women at the top of the firm hierarchy with a focus on business research. The authors extend prior studies by investigating a larger pool of firm roles to provide a comprehensive understanding of this widely discussed topic.\u0000","PeriodicalId":22143,"journal":{"name":"Sustainability Accounting, Management and Policy Journal","volume":null,"pages":null},"PeriodicalIF":4.5,"publicationDate":"2023-07-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45921353","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Evaluating the outcome effectiveness of the global reporting initiative transitions 评估全球报告倡议转型的成果有效性

IF 4.5 4区管理学

Sustainability Accounting, Management and Policy Journal Pub Date : 2023-07-11 DOI: 10.1108/sampj-07-2022-0365

Ramona Zharfpeykan, C. Akroyd

{"title":"Evaluating the outcome effectiveness of the global reporting initiative transitions","authors":"Ramona Zharfpeykan, C. Akroyd","doi":"10.1108/sampj-07-2022-0365","DOIUrl":"https://doi.org/10.1108/sampj-07-2022-0365","url":null,"abstract":"\u0000Purpose\u0000This paper aims to evaluate the outcome effectiveness of the global reporting initiatives (GRI) transitions by understanding how companies have responded to the changes from G3.1 to G4 and finally to the GRI Standards.\u0000\u0000\u0000Design/methodology/approach\u0000A quality disclosure score is developed that incorporates assessments of both the quality of disclosures and the materiality of Australian companies. To analyse materiality, survey data were collected from 187 companies. Disclosure scores are based on a content analysis of the sustainability reports of 12 mining and metals companies and 12 financial services companies that used the GRI Standards from 2011 to 2019 (a total of 213 reports).\u0000\u0000\u0000Findings\u0000The study found that the GRI transitions have not led to companies improving the quality of their disclosures on areas considered important for them to achieve their social and environmental goals. Instead, the companies tended to use a greenwashing strategy, where the quality of disclosure of material issues declined or fluctuated over time.\u0000\u0000\u0000Practical implications\u0000From a practical perspective, the disclosure score developed in this paper enables managers of companies to recognize a threshold of completeness and to summarize the areas that are not materially relevant to their business.\u0000\u0000\u0000Social implications\u0000The results are potentially helpful for investors, shareholders and other stakeholders, enabling them to better understand sustainability reports.\u0000\u0000\u0000Originality/value\u0000This study contributes to the body of research in sustainability reporting by providing evidence on the outcome effectiveness of the latest updates in the GRI framework.\u0000","PeriodicalId":22143,"journal":{"name":"Sustainability Accounting, Management and Policy Journal","volume":null,"pages":null},"PeriodicalIF":4.5,"publicationDate":"2023-07-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46783702","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Accelerating sustainability through better reporting 通过更好的报告加速可持续发展

IF 4.5 4区管理学

Sustainability Accounting, Management and Policy Journal Pub Date : 2023-07-07 DOI: 10.1108/sampj-08-2022-0453

Esther An

{"title":"Accelerating sustainability through better reporting","authors":"Esther An","doi":"10.1108/sampj-08-2022-0453","DOIUrl":"https://doi.org/10.1108/sampj-08-2022-0453","url":null,"abstract":"\u0000Purpose\u0000This paper aims to review and discuss City Developments Limited (CDL)’s 15-year sustainability reporting journey with GRI Standards as core for its blended reporting framework.\u0000\u0000\u0000Design/methodology/approach\u0000The paper draws on the knowledge and experience of the company’s reporting team from the perspective of CDL’s Chief Sustainability Officer.\u0000\u0000\u0000Findings\u0000To future-proof businesses against climate crisis and achieve relevant sustainable development goals, companies need to be committed to goal setting, tracking and reporting Environment, Social and Governance (ESG) performance for sustained growth. A robust and rigorous approach to sustainability reporting that incorporates both value and impact allows organisations to identify material ESG issues and determine risks and opportunities that will help organisations to enhance strategy and practices for long-term resilience and business growth.\u0000\u0000\u0000Practical implications\u0000This paper can help businesses to understand that the rising climate change agenda has led to substantial emphasis being placed on climate-related standards and disclosures.\u0000\u0000\u0000Social implications\u0000Businesses cannot manage without measuring performance. Reporting is critical for businesses to effectively integrate sustainability into their business strategy and operations to accelerate action towards a low-carbon economy.\u0000\u0000\u0000Originality/value\u0000This paper addresses the development of sustainability reporting trends and the benefits and challenges of using GRI as a core reporting framework in an evolving ESG reporting landscape from the perspective of a real estate company.\u0000","PeriodicalId":22143,"journal":{"name":"Sustainability Accounting, Management and Policy Journal","volume":null,"pages":null},"PeriodicalIF":4.5,"publicationDate":"2023-07-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44891311","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Knowledge Broker Sebagai Mediasi: Merancang Perilaku Inovasi Dalam Mendukung Transformasi Digital Pada Ukm Di Sidoarjo 知识经纪人身份作为一种调解:设计创新行为，支持Sidoarjo的中小企业进行数字转型

IF 4.5 4区管理学

Sustainability Accounting, Management and Policy Journal Pub Date : 2023-07-03 DOI: 10.33086/amj.v7i1.3643

Ayu Lucy Larassaty

{"title":"Knowledge Broker Sebagai Mediasi: Merancang Perilaku Inovasi Dalam Mendukung Transformasi Digital Pada Ukm Di Sidoarjo","authors":"Ayu Lucy Larassaty","doi":"10.33086/amj.v7i1.3643","DOIUrl":"https://doi.org/10.33086/amj.v7i1.3643","url":null,"abstract":"\u0000Small and Medium Enterprises (SMEs) have an important role for the economy of a country in order to increase productivity, competition and be able to open up business opportunities and create job opportunities. The phenomenon that occurs in the UKM environment in Sidoarjo is that UKM actors only focus more on tangible assets so they pay less attention to intangible assets. The purpose of this study is to find out the role and implementation of knowledge brokers to design innovative behavior in supporting digital transformation for SMEs in Sidoarjo. The research method uses the Field Research approach using qualitative research types. The data collection technique uses triangulation which consists of documentation, interviews, observation and surveys as well as recording archives. The results of the study explain the implementation of knowledge brokers to design innovative behavior in supporting digital transformation in SMEs in Sidoarjo, which is still limited to Knowledge sharing where knowledge brokers are structured and designed as a bridge in providing information and consulting carried out by universities and organizational partners only in training activities and accompaniment. The role of knowledge brokers is very important in implementing strategies in utilizing company-owned resources to encourage digital transformation in SMEs, which can utilize digital technology to mediate interactions between stakeholders and SMEs who need capital in their businesses. expand business with investors who will invest to get a return on investment. This interaction increases digital literacy for SMEs and enhances the process of sharing and disseminating knowledge between organizations.\u0000","PeriodicalId":22143,"journal":{"name":"Sustainability Accounting, Management and Policy Journal","volume":null,"pages":null},"PeriodicalIF":4.5,"publicationDate":"2023-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86069610","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Pengaruh Orientasi Pasar, Orientasi Pembelajaran Dan Orientasi Kewirausahaan Terhadap Kinerja Pemasaran 市场导向、学习导向和营销绩效创业导向的影响

IF 4.5 4区管理学

Sustainability Accounting, Management and Policy Journal Pub Date : 2023-07-03 DOI: 10.33086/amj.v7i1.3155

Muhammad Fiqron

引用次数: 0

Pengaruh Kebutuhan Motivasi Ekstrinsik, Dukungan Rekan Kerja dan Religiusitas Terhadap Kepuasan Kerja Pada Pegawai Kantor Kementerian Agama Kabupaten Padang Pariaman 外部动机需求、同事和宗教信仰支持对巴东区宗教事务部工作人员的工作满意度的影响

IF 4.5 4区管理学

Sustainability Accounting, Management and Policy Journal Pub Date : 2023-07-03 DOI: 10.33086/amj.v7i1.4006

Surmi Damila, E. Tasri, Telekomunikasi Analisis, Kinerja Perusahaan, Dengan Metode Balanced

{"title":"Pengaruh Kebutuhan Motivasi Ekstrinsik, Dukungan Rekan Kerja dan Religiusitas Terhadap Kepuasan Kerja Pada Pegawai Kantor Kementerian Agama Kabupaten Padang Pariaman","authors":"Surmi Damila, E. Tasri, Telekomunikasi Analisis, Kinerja Perusahaan, Dengan Metode Balanced","doi":"10.33086/amj.v7i1.4006","DOIUrl":"https://doi.org/10.33086/amj.v7i1.4006","url":null,"abstract":"\u0000 Job satisfaction is closely related to the condition of employees and the company which is associated with increased productivity and organizational commitment. If job satisfaction is not obtained by employees, it will reduce productivity, one of which is the employees of the Padang Pariaman Regency Ministry of Religion office, based on the results of a pre-survey regarding employee job satisfaction, it is concluded that they do not have satisfaction with their work, which can reduce productivity and organizational commitment. This study aims to see the effect of Extrinsic Motivation, Colleague Support and Religiosity on Job Satisfaction of Employees at the Office of the Ministry of Religion, Padang Pariaman Regency. The method used in this research is quantitative research with a descriptive approach. The population in this study were all employees of the Office of the Ministry of Religion of Padang Pariaman Regency as many as 62 people using multiple linear regression tests. The results of this study indicate that extrinsic motivation, coworker support and religiosity have a positive and significant impact on job satisfaction of employees of the Office of the Ministry of Religion, Padang Pariaman Regency.\u0000","PeriodicalId":22143,"journal":{"name":"Sustainability Accounting, Management and Policy Journal","volume":null,"pages":null},"PeriodicalIF":4.5,"publicationDate":"2023-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91155273","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Studi Pengaruh Kinerja Keuangan Terhadap Tax Avoidance 财务表现对Tax Avoidance的影响研究

IF 4.5 4区管理学

Sustainability Accounting, Management and Policy Journal Pub Date : 2023-07-03 DOI: 10.33086/amj.v7i1.4406

Ike Alvinurnita Tristanti, Aisyaturrahmi

{"title":"Studi Pengaruh Kinerja Keuangan Terhadap Tax Avoidance","authors":"Ike Alvinurnita Tristanti, Aisyaturrahmi","doi":"10.33086/amj.v7i1.4406","DOIUrl":"https://doi.org/10.33086/amj.v7i1.4406","url":null,"abstract":"This study aims to examine empirical evidence about the factors that influence tax avoidance. The factors used in this study are profitability, leverage, liquidity, and sales growth as independent variables. Tax avoidance is measured using the cash effective tax rate as the dependent variable. This research does not only discuss profitability, liquidity, leverage, and sales growth that affect tax avoidance. However, it also analyzes whether there are significant differences in tax avoidance in 2019 and 2020 for manufacturing companies listed on the Indonesia Stock Exchange (IDX). A sample of 58 manufacturing companies was obtained based on predetermined criteria. The analytical method used is multiple regression and paired sample t-test with the SPSS (Statistical Product and Service Solutions) application version 26. The results show that profitability in 2019 has an effect on tax avoidance, and for 2020 profitability has no effect on tax avoidance, leverage in 2019 and 2020 has no effect on tax avoidance, liquidity in 2019 and 2020 has no effect on tax avoidance, sales growth in 2019 and 2020 has no effect on tax avoidance, and there is no difference in tax avoidance in 2019 with 2020.","PeriodicalId":22143,"journal":{"name":"Sustainability Accounting, Management and Policy Journal","volume":null,"pages":null},"PeriodicalIF":4.5,"publicationDate":"2023-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76628696","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Pengaruh Ukuran Perusahaan Dan Solvabilitas Terhadap Audit Delay Dengan Profitabilitas Sebagai Variabel Moderasi Pada Perusahaan Manufaktur 公司规模和偿偿性审查的影响，以温和变量为衡量制造企业的盈利能力

IF 4.5 4区管理学

Sustainability Accounting, Management and Policy Journal Pub Date : 2023-07-03 DOI: 10.33086/amj.v7i1.4268

Roza Mulyadi, Dwi Fitrianingsih

{"title":"Pengaruh Ukuran Perusahaan Dan Solvabilitas Terhadap Audit Delay Dengan Profitabilitas Sebagai Variabel Moderasi Pada Perusahaan Manufaktur","authors":"Roza Mulyadi, Dwi Fitrianingsih","doi":"10.33086/amj.v7i1.4268","DOIUrl":"https://doi.org/10.33086/amj.v7i1.4268","url":null,"abstract":"This research was conducted to determine the effect of company size and solvency onaudit delay with profitability as a moderating variable in food and beverage sub-sectormanufacturing companies listed on the IDX for the 2016-2021 period. This type of research isquantitative, with data collection techniques through secondary data including annual reports onmanufacturing companies in the food and beverage sub-sector. The sampling technique used apurposive sampling method using the specified criteria, a sample of 102. The data analysis techniqueused a moderating effect with Structural Equal Modeling (SEM) through the Partial Least Square(PLS) program. The results of statistical analysis show that firm size has no significant effect on audit delay, the solvency construct has no significant effect on audit delay, Profitability moderatesthe effect of firm size has no effect on audit delay, and the solvency moderating construct has nosignificant effect on audit delay in manufacturing companies the food and beverage sub-sector listedon the Indonesia Stock Exchange for the 2016-2021 period.","PeriodicalId":22143,"journal":{"name":"Sustainability Accounting, Management and Policy Journal","volume":null,"pages":null},"PeriodicalIF":4.5,"publicationDate":"2023-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78350993","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Pengaruh Sistem Pengendalian Intern Dan Ketidak Patuhan Pada Peraturan Perundang-Undangan Standar Akuntansi Pemerintahan Terhadap Opini Audit 内部控制系统对政府会计标准的审计意见法律规则的影响

IF 4.5 4区管理学

Sustainability Accounting, Management and Policy Journal Pub Date : 2023-07-03 DOI: 10.33086/amj.v7i1.3930

A. Agustiawan, Annie Mustika Putri, Helkia Yohana Simanjuntak

引用次数: 0

Effect Of Sponsorship Suitability On Music Festival Events 赞助适宜性对音乐节活动的影响

IF 4.5 4区管理学

Sustainability Accounting, Management and Policy Journal Pub Date : 2023-07-03 DOI: 10.33086/amj.v7i1.4088

Azmil Chusnaini, R. A. Rasyid

{"title":"Effect Of Sponsorship Suitability On Music Festival Events","authors":"Azmil Chusnaini, R. A. Rasyid","doi":"10.33086/amj.v7i1.4088","DOIUrl":"https://doi.org/10.33086/amj.v7i1.4088","url":null,"abstract":"\u0000Sponsorship is the most important element in marketing communications for every type of company and organization among other types of marketing communications. Currently Sponsorship is believed to be one of the most powerful media used to link stakeholder relations communications to the target market. Sponsorship in the arts, especially music festivals, is one of the sponsorships that is more considered and can be used as a media promotion by many product brands because music is an industry that is highly developed and in great demand by the people of Indonesia. Therefore, this research is focused on contributing to the world of research, especially in the category of sponsorship activities in a music festival, by analyzing the influence of the EventSponsor suitability variable on Brand Image, Attitudes towards Sponsors, Attitudes towards Brands, and Purchase Intentions at Jazz music events Traffic Surabaya. This research is a quantitative study using a questionnaire distributed to 250 respondents. The results of the study explain that Event-Sponsor suitability has a positive effect on Brand Image, Attitudes have a positive effect on Sponsors, Attitudes towards Brands, and Purchase Intentions\u0000","PeriodicalId":22143,"journal":{"name":"Sustainability Accounting, Management and Policy Journal","volume":null,"pages":null},"PeriodicalIF":4.5,"publicationDate":"2023-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86327484","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0