Sustainable procurement and corporate sustainability performance: the moderating role of organisation age

2019 ◽  
Vol 22 (4/5) ◽  
pp. 330
Author(s):  
Maryam Jamilah Asha'ari ◽  
Salina Daud
Keyword(s):  
Corporate Sustainability ◽  
Sustainability Performance ◽  
Corporate Sustainability Performance ◽  
Sustainable Procurement ◽  
Moderating Role

scholarly journals Sustainable Transport and Corporate Sustainability Performance: Moderating Role of Organization Age

2018 ◽  
Vol 7 (4.35) ◽  
pp. 693
Author(s):  
Maryam Jamilah Asha’ari ◽  
Salina Daud
Keyword(s):  
Manufacturing Sector ◽  
Corporate Sustainability ◽  
Sustainable Transport ◽  
Sustainability Performance ◽  
Corporate Sustainability Performance ◽  
Chemical Manufacturing ◽  
Manufacturing Organizations ◽  
Green Practices ◽  
Moderating Role

Sustainability has been seen as a crucial issue that is being faced by many sectors in Malaysia which involves manufacturing sector. The Malaysian government has enhanced manufacturing organizations to apply green practices in the working environment to achieve corporate sustainability performance. In order for an organization to achieve corporate sustainability performance, the practices of the organization in using green technology such as sustainable transport is very important. The aim of this study is to examine the effects of sustainable transport on corporate sustainability performance with the moderating role of organization age. Drawing data from 130 Malaysia chemical manufacturing organizations, the model studies the moderating role of organization age on the sustainable transport and the corporate sustainable performance of the organizations. Partial Least Square (PLS) analysis is used in this study in order to analyze the data and the multistage sampling technique has also been used in this study. The results show that there is a positive relationship between sustainable transport and corporate sustainability performance. The results also suggest that organization age do not moderates the effect of sustainable transport and corporate sustainability performance. In achieving corporate sustainability performance, this study is important as it will guide employees in the manufacturing sector especially in chemical manufacturing organizations to practice the appropriate green practices such as sustainable transport.

scholarly journals Profitability, feminism of board of directors and corporate sustainability performance

2019 ◽  
Vol 8 (6) ◽  
pp. 351-356
Author(s):  
Dewa Ayu Sri Swasti Putri Wiryani ◽  
Eko Ganis Sukoharsono ◽  
Endang Mardiati
Keyword(s):  
Board Of Directors ◽  
Corporate Sustainability ◽  
Sustainability Performance ◽  
Corporate Sustainability Performance

The objective of this study is to exаmine the impаct of profitаbility аnd feminism of boаrd of directors on corporаte sustаinаbility performаnce. This study аlso investigаtes the role of independent boаrd in moderаting the relаtionship between profitаbility аnd feminism of boаrd of directors on corporаte sustаinаbility performаnce. The аnаlysis of this study use moderаted regression аnаlysis with bаlаnced pаnel dаtа. The sаmple consists of 51 firms, bаsed on purposive sаmpling method. The results find thаt profitаbility аnd feminism of boаrd of directors hаve negаtive effect on corporаte sustаinаbility performаnce. The result аlso shows thаt independent boаrd moderаtes the relаtionship between profitаbility аnd feminism of boаrd of directors on corporаte sustаinаbility performаnce.

scholarly journals The Effect Of Environmental, Social and Governance (ESG) Disclosure on Firm Performance: The Role of Ceo Tenure

2020 ◽  
Vol 10 (2) ◽  
pp. 261
Author(s):  
Agus Triyani ◽  
Suhita Whini Setyahuni ◽  
Kiryanto Kiryanto
Keyword(s):  
Firm Performance ◽  
Positive Impact ◽  
Corporate Sustainability ◽  
Sustainability Performance ◽  
Corporate Sustainability Performance ◽  
Ceo Tenure ◽  
Comprehensive Picture ◽  
Multiple Regression Technique ◽  
The Relationship

This paper aims to investigate the effect of environmental, social, and governance (ESG) disclosure on firm performance, which is measured by ROE. We also analyze the role of CEO tenure on the relationship between ESG disclosure and ROE. We used 159 samples of public listed companies in Indonesia during period of 2012 to 2016. We employed multiple regression technique to assess the research model. The findings show that ESG disclosure has a positive impact on ROE. The better the quality of ESG disclosure can enhance the level of ROE. In addition, we found a moderating effect of CEO tenure on the relationship between ESG disclosure and ROE. However, CEO tenure plays a role in decreasing the relationship between ESG disclosure and ROE. Our empirical evidence support the process of sustainability investment by using ESG data analysis, to get more comprehensive picture regarding companies sustainability performance. The findings of this study are expected to provide strong evidence regarding the importance of ESG disclosure in enhancing corporate performance. Furthermore, the findings are also expected to be able to ensure potential investors in using ESG disclosure to evaluate corporate sustainability performance.

Corporate sustainability performance in the emerging market of Turkey: the role of accounting information quality and firm risk

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ismail Kalash
Keyword(s):  
Information Quality ◽  
Corporate Sustainability ◽  
Accounting Information ◽  
Firm Risk ◽  
Content Type ◽  
Sustainability Index ◽  
Sustainability Performance ◽  
Corporate Sustainability Performance ◽  
Accounting Information Quality

PurposeThe purpose of this study is to investigate the effect of accounting information quality (AIQ) and firm risk on the corporate sustainability performance (CSP) of Turkish listed firms.Design/methodology/approachThis study used data of 70 firms listed on Istanbul Stock Exchange during the period 2014–2019. Binary and ordinal logistic regression models are used to examine the factors affecting CSP as proxied by the membership to BIST Sustainability Index.FindingsThe results of this research indicate that AIQ is negatively related to CSP in firms with severe agency problem. The results also show a significant negative relationship between accounting earnings volatility and CSP. However, the effect of stock return volatility on CSP is not significant. Furthermore, the findings reveal that the possibility of being a member of Turkish sustainability index is higher for larger firms, firms that are included in BIST Corporate Governance Index and firms with high leverage, more research and development (R&D) intensity and high brand value.Practical implicationsThe results of this study provide implications for policymakers, investors and firms about the role of firm characteristics in determining CSP.Originality/valueTo the author's knowledge, this study is the first to explore the effect of AIQ and firm risk on CSP in the Turkish context.

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