The Sustainable Development Goals and Information and Communication Technologies

Jones, Peter; Wynn, Martin G; Hillier, David; Comfort, Daphne

doi:10.28992/ijsam.v1i1.22

Cited by 87 publications

(68 citation statements)

References 15 publications

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“…These results support the research (Jo & Harjoto, 2011). The frequency intensity of board of commissioners' meetings can increasingly address corporate governance reforms by improving and realizing social responsibility as part of sustainability innovation (Jones et al, 2017) by optimizing media and CSR reporting methods.…”

Section: Resultssupporting

confidence: 80%

Does Corporate Social Responsibility Shape the Relationship between Corporate Governance and Financial Performance?

Suteja

Gunardi

Auristi

2017

IJSAM

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Abstract:The correlation between theoretical and empirical of corporate governance (CG) and corporate financial performance (CFP) is not there without controversy. This paper aims to determine the moderating effects of corporate social responsibility (CSR), on the relationship between corporate governance and corporate financial performance. The sample of this research are banking companies that are listed on Indonesia Stock Exchange between the period of 2010-2014, taken by using purposive sampling method. Moderated Regression Analysis (MRA) analysis was used in this study. The results of this study indicate that corporate governance affects the company's financial performance positively. Aspects of corporate governance such as audit committees and number of board meetings have a positive relationship with financial performance, but there is no relationship from the aspect of independent board of commissioners. Furthermore, CSR can only strengthen the positive relationship between the number of board of commissioners' meetings and the financial performance of the company. The frequency intensity of board of commissioners' meetings can increasingly address corporate governance reforms by improving and realizing social responsibility as part of sustainability innovation by optimizing media and CSR reporting methods.

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Section: Resultssupporting

confidence: 80%

Does Corporate Social Responsibility Shape the Relationship between Corporate Governance and Financial Performance?

Suteja

Gunardi

Auristi

2017

IJSAM

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“…This is because Carbon Management System is a veritable tool for sustainable development. A number of companies see sustainable development as capable of offering a wide range of emerging business opportunities and as such are creating or redesigning their business models (Jones et al, 2017). The study showed that firms with a quality Carbon Management System in place achieve better carbon mitigation, because it can lead to both tangible and intangible outcomes.…”

Section: Resultsmentioning

confidence: 85%

The Role of Carbon Accountant in Corporate Carbon Management Systems: A Holistic Approach

Egbunike

Emudainohwo

2017

IJSAM

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Carbon accounting consists of a combination of advanced cost allocation techniques such as activity-based management and life-cycle costing; that improve the identification and assignments of carbon-related expenses and overheads to such objects as products, services, customers and organizational processes. The study therefore sets out to find the role of carbon accountant in corporate management systems. Data used for this investigation were collected from primary and secondary sources. Primary data are first-hand information from respondents while Secondary data include textbook, Annual Reports and financial statements and internet facilities. The study employed descriptive survey and ex-post facto research design and the formulated hypotheses were tested by use of T-Test and OLS Regression. Based on the analysis and the hypothesis tested, it showed that there is a statistically significant relationship between carbon accounting and corporate performance of selected quoted Manufacturing Companies and based on this findings, it was recommended amongst others that, adaptation to conditions that include long-term changing dynamics of the natural environment should be encouraged and the focus of finance and accounting system should not only cover short-term outcomes and management of short-term costing, reporting and disclosure but also long-term climate risks.

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“…Table 1 provides some examples of ICTand non-ICT-oriented organizations. Both use sustainability strategies that not only minimize their environmental impact, but also increase their business opportunities, business competitiveness, and business benefits [6,7]. In particular, non-ICT-oriented organizations should look at the "big picture" of their rapidly changing external environments (EEs) and draft policies accordingly [8].…”

Section: Introductionmentioning

confidence: 99%

“…This involves organization-wide strategizing that may far exceed functional thinking or the functional perspective. Strategic organizational transformation holistically addresses the opportunities and risks posed by advanced IT to the organization, and can have major structural effects on the whole business [6,[32][33][34]. The transformation process is complex, chaotic, As previously discussed, each of the above is an example of how non-ICT-oriented organizations can develop and evolve their dynamic capabilities (DCs) to help guide their decisions and actions in their rapidly changing complex environments and sustain a competitive advantage [3,4,25] However, a key question concerning their vision, culture, organizational structure, and model of sustainable development has yet to be answered: What role can and should IT departments play in non-ICT-oriented organizations undergoing digital transformation?…”

Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

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The Evolving Role of IT Departments in Digital Transformation

2018

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In the digital era, organizations are increasingly tasked with creating and utilizing new content, applications, and/or services through the use of advanced information and communication technologies (ICT) to sustain a competitive advantage. Indeed, sustainability is now an embedded and overarching feature of organizations’ strategic planning. Research has shown that information technology (IT) departments are vital to organizations’ digital transformation. However, the role of IT departments in non-ICT-oriented organizations undergoing digital transformation has yet to be explored. Our study reveals that although the IT departments of non-ICT-oriented organizations play an important and proactive role in the early stages of organizational transformation and a dominant role in developing ICT capabilities, they will be unable to assume a leadership role within the organizations after transformation is complete.

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The Sustainable Development Goals and Information and Communication Technologies

Cited by 87 publications

References 15 publications

Does Corporate Social Responsibility Shape the Relationship between Corporate Governance and Financial Performance?

Does Corporate Social Responsibility Shape the Relationship between Corporate Governance and Financial Performance?

The Role of Carbon Accountant in Corporate Carbon Management Systems: A Holistic Approach

The Evolving Role of IT Departments in Digital Transformation

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