Dataset for integration of sustainability education into the accounting curricula of tertiary education institutions in Jordan

Al-Hazaima, Huthaifa; Shbail, Mohannad Obeid Al; Alshurafat, Hashem; Ananzeh, Husam; Shbeil, Seif Obeid Al

doi:10.1016/j.dib.2022.108224

Cited by 13 publications

(7 citation statements)

References 4 publications

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“…Previous studies argue that CSR is positively related to earnings reporting quality, suggesting that it creates an atmosphere that inspires managers to adopt a public-responsibility-oriented mentality, which subsequently encourages the issuance of more transparent financial reporting and meets stakeholder expectations [44][45][46]. Clarkson, Li [47] found that socially responsible firms tend to disclose more information to the public in order to build their reputation and inform stakeholders about their social responsibility [3,48]. In the same vein, when a company has built up a certain reputation (via sustainability reporting), it can improve its financial performance by attracting more qualified employees, boosting customer loyalty, and gaining considerable attention from analysts [49]-the so-called business case for sustainability [50].…”

Section: Sustainability Reporting and Information Asymmetrymentioning

confidence: 99%

The Role of Sustainability Reporting in Reducing Information Asymmetry: The Case of Family- and Non-Family-Controlled Firms

2022

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This study aims to examine the link between sustainability reporting and information asymmetry in family- and non-family-controlled firms for a sample of 641 UK firms listed in the FTSE all-share index during the period 2010–2017. The findings show a negative and significant relationship between sustainability reporting and IA. The results also show that the sustainability reporting–information asymmetry nexus is weaker in family-controlled firms. The findings of this study should improve our understanding of sustainability reporting motivations, particularly in companies that are controlled by families. Moreover, an explanation of the role of family-controlled firms in mitigating or exacerbating this relationship will surely help the British regulators improve corporate governance rules related to various ownership structures. For policy makers, it is important to confirm that sustainability reporting is representative of actual corporate activities and is not only used to mislead stakeholders.

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Section: Sustainability Reporting and Information Asymmetrymentioning

confidence: 99%

The Role of Sustainability Reporting in Reducing Information Asymmetry: The Case of Family- and Non-Family-Controlled Firms

2022

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“…Many organizations undertake CSR activities, for example, by carrying out voluntary work, donating money to charity and investing in community development programs. These actions can all have a positive impact and contribute to creating stronger and more resilient communities (Al-Hazaima, Al Shbail, Alshurafat, Ananzeh, & Al Shbeil, 2022;Al Shbeil, Alshurafat, Taha, Shbail, & Obeid, 2023;Alaqrabawi & Alshurafat, 2021;Nekhili et al, 2017;Padilla-Lozano & Collazzo, 2021;Pistoni et al, 2018;Probohudono, Tower, & Rusmin, 2013).…”

Section: Csrmentioning

confidence: 99%

The Impact of Risk Disclosure on the Corporate Social Responsibility of Jordanian Banks

Mahmoud¹,

Ismail²,

Dahmash³

et al. 2023

Preprint

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The purpose of this paper is to explore the impact on corporate social responsibility when Jordanian banks disclose risks. The main objective of the study is to investigate the relationship between risk disclosure and corporate social responsibility in the banking sector in Jordan. To achieve this goal, data was collected from 23 Jordanian banks listed on the Amman Stock Exchange (ASE) over a period of 10 years, from 2010 to 2019. The data was analyzed using a regression model with four independent variables that represent the risk disclosure; corporate social responsibility was used as the dependent variable. The study also built in controls for the age of each bank, its size, leverage, and ROE, to ensure that the results were not affected by these factors. The results of the study show that all independent variables are positively correlated with corporate social responsibility. This suggests that disclosing risks is an effective way to improve corporate social responsibility in the banking industry. The findings of this study have important practical implications for bank managers, future researchers, and policymakers. The study also highlights the importance of future research in this field in order to understand the relationship between risk disclosure and corporate social responsibility in other countries and within other sectors of industry.

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“…Al-Hazaima et al [22] presented the results of survey (702) data about the integration of sustainability education into the accounting curricula of tertiary education institutions, to understand the perceptions of relevant stakeholders in Jordan. The study developed a questionnaire survey based on a literature review for gathering data regarding the potential role of sustainability accounting education (SAE), the potential SAE usefulness, the suitability of SAE in tackling the objectives of the HEI in Jordan, the most applicable methods of SAE integration, and the most suitable SAE topics to be integrated into the curricula.…”

Section: Introductionmentioning

confidence: 99%

Analyzing Green Behavior and the Rational Use of Water in Portuguese Higher Education Campi

et al. 2023

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In the forthcoming years Portugal expects to be an increasingly hot and dry country dealing with the risk of water scarcity. According to the Portuguese Institute for Sea and Atmosphere data, annual precipitation values have decreased 20 mm/decade. On the other hand, it is also verified that the periods of rain occur in a shorter interval, although more intensively. Water scarcity is one of the major challenges reflected in the UN 6th Sustainable Development Goal. Higher Education Institutions (HEIs), as places of responsibility in preparing future leaders, must have strong sustainability policies, namely through the implementation of water efficiency measures on their campi. The main aim of this work was to evaluate water consumption and the good practices that the different HEIs have implemented on their campi to improve and promote green and sustainable behaviors, and to calculate water efficiency indicators associated with each HEI. The data were collected through a survey completed by eight HEIs distributed throughout the country. The results show that some institutions have already been implementing measures for water efficiency and have developed some activities with the academic and surrounding community. The range of values calculated for the indicators is large and there is not a strong correlation between them. Per capita consumption values vary between 1.8 and 23.5 L/(person·day), the differences being explained mostly by campus characteristics, namely: green areas; water sources for irrigation; age of buildings; and the existence of facilities on campus such as residences and sports facilities. Nevertheless, the consumption per capita values are generally lower than those found in the literature for equivalent institutions. Given the growing concern with water scarcity, sharing this kind of information among institutions may contribute to improving water efficiency.

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Dataset for integration of sustainability education into the accounting curricula of tertiary education institutions in Jordan

Cited by 13 publications

References 4 publications

The Role of Sustainability Reporting in Reducing Information Asymmetry: The Case of Family- and Non-Family-Controlled Firms

The Role of Sustainability Reporting in Reducing Information Asymmetry: The Case of Family- and Non-Family-Controlled Firms

The Impact of Risk Disclosure on the Corporate Social Responsibility of Jordanian Banks

Analyzing Green Behavior and the Rational Use of Water in Portuguese Higher Education Campi

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