The effect of environmental performance on sustainability reporting: A case of Indonesia

Jati, Kuat Waluyo; Agustina, Linda; Deviani,; Ulupui, I Gusti Ketut Agung; Respati, Dwi Kismayanti

doi:10.21511/ee.14(1).2023.04

Cited by 6 publications

(1 citation statement)

References 26 publications

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“…Now it is in the blue category (two levels below the gold category). Then, he recommends that The Indonesian government must support, facilitate, and encourage companies to achieve the gold category in the PROPER scale and promote higher disclosure of sustainability reports to contribute to sustainable development [7]. In this case, My Dormy Hostel UMM is indicated to supporting the sustainability performance because it uses a container as a main material building.…”

Section: Introductionmentioning

confidence: 99%

The application analysis of the eco-interior concept to My Dormy Hostel UMM as an effort to achieve environmental sustainability

Sari,

Alimin,

Mulyadi

2024

IOP Conf. Ser.: Earth Environ. Sci.

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Public awareness about environmental sustainability is increasing. Various approaches are being taken to address environmental issues, including in the field of interior design. One of the approaches that highlight environmental awareness and sustainability is known as eco-interior. My Dormy Hostel UMM is a pioneering hostel in Malang that utilizes repurposed containers as its primary building material. This study aims to observe the application of the eco-interior concept at My Dormy Hostel UMM, with diagnostic evaluation analysis based on the concept of eco-interior. The eco-interior concept is divided into four levels of classification: ideal situation, substantial and mild effort, and general application. The finding shows that falls under the third level of the eco-interior concept, “substantial effort”. The application of the concept is commendable but not yet considered ideal or optimal. Specifically, the ventilation system meets the standards for an ideal situation, while the space organization, material selection, and lighting systems meet the criteria for a substantial effort. Electromagnetic emissions only reach the level of mild effort, whereas water sanitation, indoor pollution, and indoor waste management are categorized as general applications. This research is expected to be a reference for evaluating the application of the eco-interior concept in the hospitality industry.

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Section: Introductionmentioning

confidence: 99%

The application analysis of the eco-interior concept to My Dormy Hostel UMM as an effort to achieve environmental sustainability

Sari,

Alimin,

Mulyadi

2024

IOP Conf. Ser.: Earth Environ. Sci.

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The role of environmental performance in mediating the relationship between green accounting and corporate social responsibility

Ratmono,

Mail,

Cahyonowati

et al. 2024

Environmental Economics

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The problems of pollution, global warming, and environmental damage are currently relevant and vital challenges for corporations, governments, and society. The implementation of green accounting is one of the responses of corporations to overcome sustainability issues. This study aims to examine the impact of green accounting on the level of environmental performance and the impact of environmental performance on corporate social responsibility (CSR) disclosure. This study also tests the role of environmental performance as a mediating variable in the relationship between green accounting and CSR disclosure. The sample consists of 95 listed Indonesian firms during the period 2017–2021. The results show that the adoption of green accounting positively affects environmental performance (coefficient is 0.291 and p-value &lt; 0.01). Meanwhile, environmental performance positively affects CSR disclosure with a coefficient of 0.296 and a p-value &lt; 0.01. The empirical evidence also shows that environmental performance has a critical role as a mediating variable in the effect of green accounting on CSR disclosure.

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The relationship between corporate governance mechanisms and financial performance: The case of listed industrial companies in Oman

Raboshuk

Zakharov

Lehenchuk

et al. 2023

Investment Management and Financial Innovations

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The purpose of the study is to examine the impact of corporate governance mechanisms on the financial performance of listed industrial companies in Oman. As the main research method, panel data regression analysis was used to analyze data from 36 Omani industrial companies, listed on the Muscat Stock Exchange for the period 2017–2021. Three regression models were developed using three dependent variables (Return on Assets, Return on Equity, Return on Sales), seven independent variables (Board Size, Independent and Non-executive Board Members, Board Meeting, Chief Executive Officer, Dummy variable for Board Change, Dummy variable for the Secretary on the Board, Dummy variable for Internal Auditor), and two control variables (Leverage, Size of the company). According to the research results, a negative influence of the Board Size and Dummy variable for the presence of the Secretary on the Board on the Return on Assets indicator at 10% and 5% significance level was found; moreover, there is a positive influence of Leverage and Size of the company at the 1% and 5% significance level on Return of Assets. Although, none of the independent variables used has a significant impact on the Return on Equity indicator. Return on Sales is significantly affected only by two control variables, i.e., a negative impact of Leverage at the 10% significance level and a positive impact of the Size of the company at the 10% significance level. The results obtained in the study indicate the imperfection of the corporate governance mechanisms implemented by Omani industrial companies in the field of ensuring financial efficiency.

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The effect of environmental performance on sustainability reporting: A case of Indonesia

Cited by 6 publications

References 26 publications

The application analysis of the eco-interior concept to My Dormy Hostel UMM as an effort to achieve environmental sustainability

The application analysis of the eco-interior concept to My Dormy Hostel UMM as an effort to achieve environmental sustainability

The role of environmental performance in mediating the relationship between green accounting and corporate social responsibility

The relationship between corporate governance mechanisms and financial performance: The case of listed industrial companies in Oman

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