Caracterizando a participação do profissional contábil no contexto da sustentabilidade empresarial

Resumo: Com a preocupação de as empresas se manterem no mercado em longo prazo, passou a ser adotada por algumas organizações uma estratégia voltada à adesão a práticas sustentáveis. Com isso, o profissional contábil pode gerar ou gerenciar informações que auxiliarão no processo de resultados voltados à sustentabilidade. Assim, nesta pesquisa buscou-se responder à seguinte questão: de que forma o profissional contábil participa dos indicadores de sustentabilidade? Diante dessa problemática, o objetivo com o trabalho foi verificar a participação do profissional contábil em aspectos associados aos indicadores de sustentabilidade em uma empresa pertencente ao setor gráfico. A sustentabilidade empresarial foi mensurada a partir do Grid de Sustentabilidade Empresarial (GSE) que integra as dimensões ambiental, econômica e social. A participação do profissional contábil foi analisada a partir de ações voltadas ao planejamento, execução, controle e tomada de decisão dos indicadores de sustentabilidade. Esta pesquisa pode ser caracterizada como descritiva, exploratória e qualitativa, adotando a estratégia de estudo de caso, e foi desenvolvida a partir da aplicação de um questionário estruturado com realização de entrevista e visita técnica com a finalidade de observar in loco as ações mencionadas. A empresa investigada apresentou um resultado classificado como Sustentabilidade Empresarial Relativa, uma vez que possui resultados positivos nas dimensões econômica e social da sustentabilidade. Observou-se, ainda, que o profissional da Contabilidade participa de 14 indicadores dos 43 definidos pelo modelo, sendo quatro da dimensão ambiental, oito da dimensão econômica e dois da dimensão social. Diante do resultado, destaca-se a participação do contador em resultados associados ao desempenho da sustentabilidade empresarial (por meio dos indicadores) na organização analisada.Palavras-chave: Contabilidade gerencial. Profissional contábil. Sustentabilidade empresarial.Characterizing the participation of the accounting professional in the context of corporate sustainabilityAbstract: With the concern of companies to remain in the market in the long term, a strategy has been adopted by some organizations aimed at adhering to sustainable practices. With this, the accounting professional can generate or manage information that will help in the process of results oriented towards sustainability. Thus, this research sought to answer the following question: How does the accounting professional participate in sustainability indicators? In view of this problem, the objective of the study was to verify the participation of the accounting professional in aspects associated to the sustainability indicators in a company belonging to the graphic sector. . Business sustainability was measured based on the Corporate Sustainability Grid (CSG) that integrates the environmental, economic and social dimensions. The participation of the accounting professional was analyzed based on actions aimed at the planning, execution, control and decision making of the sustainability indicators. This research can be characterized as descriptive, exploratory and qualitative, adopting the case study strategy, and it was developed from the application of a structured questionnaire with interviews and technical visits with the purpose of observing the mentioned actions in loco. The company investigated presented a result classified as Relative Business Sustainability, since it has positive results in the economic and social dimensions of sustainability. It was observed that the accounting professional participates in 14 indicators of the 43 defined by the model, four of the environmental dimension, eight of the economic dimension and two of the social dimension. In view of the result, the accountant's participation in results associated to the performance of corporate sustainability (through the indicators) in the analyzed organization stands out.Keywords: Management accounting. Accounting professional. Corporate sustainability.

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Sustainability status of technology application on rice farming in peatlands (case study at Kanamit Jaya village, Central Kalimantan)

Journal of Wetlands Environmental Management ◽

10.20527/jwem.v5i1.125 ◽

2017 ◽

Vol 5 (1) ◽

pp. 44 ◽

Cited By ~ 1

Author(s):

Maulia Aries Susanti ◽

Mamat H.S

Keyword(s):

Water Management ◽

Social Dimension ◽

Rice Farming ◽

Pesticide Application ◽

Economic Dimension ◽

Technology Application ◽

Decomposition Of Organic Matter ◽

The Social ◽

Ecological Dimension

<p>Peatlands become one of the potential resources that could be developed as an area of rice farming to improve national food security. Agricultural cultivation in peatlands, if not managed well, will contribute to environmental destruction and land degradation, which will ultimately affect land productivity. As a first step in preparing the development of rice farming, research on the application of technology has conducted. This research included water management, which consists of: without water management or control (A0), <em>macak-macak</em> water management (A1) and intermittent water management (A2). Moreover, research on pesticide application was also conducted which consist of: without pesticide application or control (P0), Paraquat herbicide application at the time of tillage (P1), Fenobucarb insecticide applications every week (P2), Fenobucarb insecticide applications every two weeks (P3), Difenoconazole fungicide applications every week (P4), Difenoconazole fungicide applications every two week (P5). This study aims to determine the level of sustainability of rice farming in peatlands, and the dominant factors that influence by considering economic, social and environmental through a Multi Dimensional Scaling (MDS) approach. The analysis shows a quite sustainable level, with score for each dimension is 53.13 for the economic dimension, 69.49 for the ecological dimension and 61.79 for the social dimension. The dominant factors to be considered for the sustainability of rice farming in peatlands are changes in the level of decomposition of organic matter, farming purpose and outreach intensity.</p>

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Sustainability in Smart Cities

E-Planning and Collaboration ◽

10.4018/978-1-5225-5646-6.ch049 ◽

2018 ◽

pp. 1038-1058

Author(s):

Dolores Gallardo Vázquez ◽

María Teresa Nevado Gil

Keyword(s):

Smart Cities ◽

Well Being ◽

Social Dimension ◽

City Management ◽

Sustainable Mobility ◽

Economic Dimension ◽

Resident Participation ◽

The Social ◽

Sustainable Services

Cities play an important role in the development of economies, generating wealth and well-being for citizens, providing better, energy efficient and sustainable services and giving residents their rightful place as the cornerstone of city management. Spain has a quite unique example of a smart city, Vitoria-Gasteiz. This is an emblematic city for Europe, which awarded this municipality the title of European Green Capital 2012. This paper seeks to analyse the best sustainable practices through a case study based on content analysis of this city's website. In the social dimension, the results highlight the promotion of resident participation through municipal services, to ensure public debate and transparency. In the environmental dimension, the city has a sustainable mobility plan that aims to reverse the trend towards an increased use of private vehicles by promoting the use of buses, trams and bicycles. Finally, in the economic dimension, the findings underscore the city's economic rigour, transparency in management and economic recovery.

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Sustainability in Smart Cities

Smart Cities and Smart Spaces ◽

10.4018/978-1-5225-7030-1.ch047 ◽

2019 ◽

pp. 1031-1051

Author(s):

Dolores Gallardo Vázquez ◽

María Teresa Nevado Gil

Keyword(s):

Smart Cities ◽

Well Being ◽

Social Dimension ◽

City Management ◽

Sustainable Mobility ◽

Economic Dimension ◽

Resident Participation ◽

The Social ◽

Sustainable Services

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The Influences of Travel Expenses on the Indicator Factors of Sustainability in GMS Member Countries

Journal of Environmental Management and Tourism ◽

10.14505/jemt.v12.1(49).20 ◽

2021 ◽

Vol 12 (1) ◽

pp. 233

Author(s):

Chaturaporn SIHABUTR ◽

Sakkarin NONTHAPOT

Keyword(s):

Granger Causality ◽

National Development ◽

Social Dimension ◽

Three Dimensions ◽

Causality Test ◽

Good Opportunity ◽

Economic Dimension ◽

Environmental Dimension ◽

The Social

The Greater Mekong Subregion (GMS) member countries contain tourism resources that can attract foreign tourists to visit. This is also a good opportunity for national development under the concept of sustainability in three dimensions, i.e., environmental, economic, and social. Data from 1990 to 2019 was used, which were brought for the unit root test. Autoregressive distributed lag (ARDL) was used for finding the cointegration, and the vector error correction model (VECM) and Vector autoregression (VAR) were utilized for finding the short-term relationship. The Granger causality test was based on the travel expenses on the factors of sustainability. The results revealed that the data had different stationarity levels. Similarly, the influences of travel expenses on the dimensions of sustainability of each country were different, too. The long-term relationship was found from the travel expenses on the environmental dimension in Cambodia, Myanmar, and Thailand. The travel expenses were the Granger causality for the environmental dimension in those countries, and had a long-term relationship on the social dimension in Cambodia, Laos, Myanmar, and Thailand. However, this factor only showed the Granger causality on the social dimension in Myanmar. For the economic dimension, travel expenses had a long-term relationship only in Cambodia, and the Granger causality for the economic dimension in Cambodia and Thailand. However, travel expenses did not affect the sustainability in any dimensions in Vietnam, which possibly implied that the influences of travel expenses on sustainability in different indicators depended on the structure, readiness, and the context of each country.

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Landscape As A Resource For Squat Farming

Acta Horticulturae et Regiotecturae ◽

10.1515/ahr-2014-0009 ◽

2014 ◽

Vol 17 (2) ◽

pp. 35-37 ◽

Cited By ~ 1

Author(s):

Attila TÓTH ◽

L’ubica FERIANCOVÁ

Keyword(s):

Research Question ◽

Social Dimension ◽

Metropolitan Region ◽

Social Dimensions ◽

Main Research ◽

Urban Structures ◽

Scientific Mission ◽

The Social ◽

Land Cultivation

Abstract The contemporary Urban Agriculture (UA) is represented by a range of diverse farming typologies taking place in the urban environment. Nowadays, there is an unconventional form of UA called squat farming. The research object of this paper is represented by the case study of Can Masdeu which stands for a squatted and cultivated land at the northern city border of Barcelona. The goal of our Short Term Scientific Mission carried out in the Barcelona Metropolitan Region was to define and study diverse typologies of UA at different levels and scales. One of these types is represented by the ongoing phenomenon of squat farming. Concerning this form, there are two main research questions: 1) How are landscape and urban structures influenced and formed by the activity of land cultivation? and 2) How is the social dimension of squat farming structured – who are the users, what is their motivation, aim and vision? To answer the first research question, we applied spatial and perceptual analyses, and concerning the second research question, the users have been interviewed within discussions and questionnaires. The results include characteristics of spatial and social dimensions of squat farming described on the case study of Can Masdeu.

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Perceptions of Visitors towards the Implementation of Sustainable Tourism at Kawasan Ekowisata Mangrove Wonorejo, Surabaya

Petra International Journal of Business Studies ◽

10.9744/ijbs.3.1.9-17 ◽

2020 ◽

Vol 3 (1) ◽

pp. 9-17

Author(s):

Arvin Widiawan ◽

Thomas Santoso ◽

Sienny Thio

Keyword(s):

Sustainable Tourism ◽

Local Population ◽

Local Economy ◽

Social Dimension ◽

Social Characteristics ◽

Social Dimensions ◽

Economic Dimension ◽

Visitor Satisfaction ◽

The Social ◽

The Impact

The purpose of this study is to determine visitors’ perceptions towards the implementation of sustainable tourism at Kawasan Ekowisata Mangrove Wonorejo (KEMW) as seen from the perspectives of the environmental, economic, as well as social dimensions. The research method used is descriptive quantitative by distributing questionnaires to 101 respondents as KEMW visitors. The study result shows that the implementation of sustainable tourism from the environmental dimension still prioritizes goals that lead to conservation. Sustainable tourism from the economic dimension is directed to provide benefit to the local economy. Whereas from the social dimension, KEMW has given visitors a sense of comfort and security. KEMW management is expected to be able to create more proactive programs, to educate visitors about conservation, and to involve the community to clean up waste in deeper forest areas. Moreover, the management should promote the variety of processed local mangrove products, as well as add facilities that provide easier access for visitors with special needs. Further research can be done by either measuring the level of visitor satisfaction towards the services of KEMW’s employees or identifying the impact of the presence of KEMW on the economic and social characteristics of the local population.

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Analisis Akuntansi Sustainabilitas Pada Bisnis Berkelanjutan Perumahan Syariah

JURNAL ILMIAH EKONOMI ISLAM ◽

10.29040/jiei.v7i2.2511 ◽

2021 ◽

Vol 7 (2) ◽

Author(s):

Yopi Yudha Utama

Keyword(s):

Waste Water ◽

Social Dimension ◽

Business Practices ◽

Economic Aspects ◽

Case Study Approach ◽

Sustainable Business ◽

Economic Dimension ◽

Study Approach ◽

The Social

This study aims to understand sustainable business practices in sharia housing business using case study approach. The object of this research is DP, a sharia housing developer. The results show that the sharia housing developer has implemented sustainable aspects in its business. In the economic dimension, the company has fulfilled several aspects of both direct and indirect economic aspects. In the social dimension, several aspects of labor, human rights, and community indicators have been implemented. In the environmental dimension, aspects of product and service compliance, waste, water, and energy have been included by the company. In the dimension of spirituality, the activities undertaken by the company for its employees, housing residents, and the surrounding community have fulfilled the existing aspects. The results of this study indicate that the business practices of DP can creathe the concept of Tauhid sharia housing

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Changes in Sustainability Priorities in Organisations due to the COVID-19 Outbreak: Averting Environmental Rebound Effects on Society

Sustainability ◽

10.3390/su12125031 ◽

2020 ◽

Vol 12 (12) ◽

pp. 5031 ◽

Cited By ~ 1

Author(s):

Maria Barreiro-Gen ◽

Rodrigo Lozano ◽

Afnan Zafar

Keyword(s):

Response Rate ◽

Social Issues ◽

Negative Impact ◽

Environmental Issues ◽

Social Dimension ◽

Social Dimensions ◽

Economic Dimension ◽

Rebound Effects ◽

The Social ◽

Negative Impacts

The COVID-19 outbreak has affected societies and organisations in an unprecedented way. This has resulted in negative impacts to economic and social issues, but it is a “blessing in disguise” for environmental issues. This paper analyses how the outbreak has affected organisations’ sustainability priorities. Prior to the COVID-19 outbreak, such priorities were on the economic dimension followed by the environmental and social dimensions. A survey was sent to 11,657 organisations to analyse such changes, with a 5.60% response rate. The results show that for organisations, the main priority is now on the social dimension, followed by the economic one; however, the environmental dimension has suffered a negative impact in prioritisation, regardless of organisation type, country where they are based, organisation size, or the time they have been working on sustainability. We are currently facing an environmental conundrum, where air quality has improved and pollution has decreased in societies, but organisations are starting to neglect such environmental issues. The COVID-19 outbreak is an opportunity for organisations to better contribute to sustainability by ensuring that the efforts that have been undertaken in the last three decades are not forgotten, and that societies and organisations are better coupled to face such crises and avert rebound effects.

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Sustainability in Fleet Management

Journal of Advanced Research in Economics and Administrative Sciences ◽

10.47631/jareas.v2i3.288 ◽

2021 ◽

Vol 2 (3) ◽

pp. 13-39

Author(s):

Erkut Akkartal ◽

G. Yiğit Aras

Keyword(s):

Well Being ◽

Social Dimension ◽

Three Dimensions ◽

Fleet Management ◽

Social Dimensions ◽

Bottom Line ◽

Economic Dimension ◽

Road Map ◽

The Social ◽

Business Requirements

Purpose: This paper aims to discuss sustainability in fleet management at companies considering simultaneously the three dimensions of sustainability, which are economic, environmental, and social, corresponding to the Triple Bottom Line (TBL) approach. Approach/Methodology/Design: This paper examines the subject and employs a theory-building-descriptive design. Three key themes in the aspect of sustainability and in terms of fleet management were examined: economic, environmental, and social. Findings: In today’s world, almost every company operates vehicle fleets to perform business requirements and irrespective of the size of vehicles, these companies need to execute some certain fleet operations under the phenomenon of fleet management. Fleet management entails a transition to a more sustainable model which should try to adopt economic, environmental, social dimensions. While the economic dimension of sustainability brings about a new model called the TCM, the environmental dimension constructs a road map to greener fleets and delivers quick wins that companies can easily implement in their agendas. The social dimension concerns the well-being of people and society which seeks to find a balance between their needs and the requirements of fleet management. Practical Implications: The paper recommends a subsequent study through an empirical way that would investigate the actual sustainability behaviours and initiatives of companies present in Turkey. Originality/value: In recent years, sustainability has become an interesting topic for scholars in many areas of research. However, the literature is lacking ample studies concerning sustainability in corporate fleet management. Therefore, the main contribution and novelty of this paper is to provide companies with policy advice regarding the three pillars of sustainability for their applications to vehicle fleet management.

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