scholarly journals Obstacles of Auditing the Environmental Performance of Industrial Corporations: An Analytical Field Study

Author(s):  
Arpita Dutta
2020 ◽  
Vol 8 (01) ◽  
pp. 1471-1492
Author(s):  
Mona Fathi Rizk ◽  
Hayah Mohamed Abouelnaga ◽  
Sahar Ahmed Fallatah

Purpose: Corporate Performance Evaluation Program (PROPER) has some objectives such as curbing carbon emissions. This program evaluates and assigns ratings to the companies' performance in managing environment. This study aims to (1) examine the effects of environmental performance (PROPER rating) on Carbon Emissions Disclosure (CED); and (2) identify the determinants of PROPER rating. Results: Reckoning with carbon emissions checklist from Carbon Disclosure Project (CDP), data are gathered from 144 firms. The average of CED among Indonesian manufacturing companies is still relatively low (24%). Path analysis shows that CED is influenced by PROPER rating and Board Size, but not by Leverage and Profitability. Conclusion: Board Size and Profitability are important determinants of PROPER rat­­­­ing, but Leverage and Company Size are not. PROPER is considered effective to improve companies’ transparency in managing carbon emissions among Indonesian manufacturing companies.


1966 ◽  
Vol 2 (4) ◽  
pp. 146-146
Keyword(s):  

Author(s):  
Martin Bettschart ◽  
Marcel Herrmann ◽  
Benjamin M. Wolf ◽  
Veronika Brandstätter

Abstract. Explicit motives are well-studied in the field of personality and motivation psychology. However, the statistical overlap of different explicit motive measures is only moderate. As a consequence, the Unified Motive Scales (UMS; Schönbrodt & Gerstenberg, 2012 ) were developed to improve the measurement of explicit motives. The present longitudinal field study examined the predictive validity of the UMS achievement motive subscale. Applicants of a police department ( n = 168, Mage = 25.11, 53 females and 115 males) completed the UMS and their performance in the selection process was assessed. As expected, UMS achievement predicted success in the selection process. The findings provide first evidence for the predictive validity of UMS achievement in an applied setting.


2018 ◽  
Vol 17 (1) ◽  
pp. 33-41 ◽  
Author(s):  
Jing Jiang ◽  
Ang Gao ◽  
Baiyin Yang

Abstract. This study uses implicit voice theory to examine the influence of employees’ critical thinking and leaders’ inspirational motivation on employees’ voice behavior via voice efficacy. The results of a pretest of 302 employees using critical thinking questionnaires and a field study of 273 dyads of supervisors and their subordinates revealed that both employees’ critical thinking and leaders’ inspirational motivation had a positive effect on employees’ voice and that voice efficacy mediates the relationships among employees’ critical thinking, leaders’ inspirational motivation, and employees’ voice. Implications for research and practice are discussed.


1999 ◽  
Author(s):  
Tara K. Macdonald ◽  
Mark P. Zanna ◽  
Geoffrey T. Fong ◽  
Alanna M. Martineau

2010 ◽  
Author(s):  
Shuhua Sun ◽  
Zhaoli Song ◽  
Vivien Kim Geok Lim ◽  
Don J. Q. Chen ◽  
Xian Li

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