scholarly journals Kinerja Lingkungan dan Tingkat Pengungkapan CSR Sebelum dan Sesudah UU No 47 Tahun 2012

2020 ◽  
Vol 23 (1) ◽  
Author(s):  
Fadli Andika Putra ◽  
Lindrianasari Lindrianasari
Keyword(s):  
Environmental Performance ◽  
Annual Report ◽  
Iso 14001 ◽  
Iso 14001 Certification ◽  
Csr Disclosure ◽  
Disclosure Rate

Environmental performance and disclosure level of CSR to the enactment of Law No.47 year 2012 is still voluntary. This means companies are not required to disclose environmental performance in the annual report. While in 2012 has been applied new law, then with enactment of the Act environmental performance should be disclosed in the annual report. This study aims to determine how much influence Law No. 47 year 2012 can improve the environmental performance and the level of CSR dsiclosure. There are two variables in this study, ie environmental performance as measured by ISO 14001 certification and CSR disclosure rate measured by GRI4. The number of sample of this study amounted to 640 companies of all companies listed on the BEI in 2008-2015. From the results of research on environmental performance and discloseure level of CSR, positively affect the implementation of Law No.47 year 2012.

An Empirical Study of ISO 14001 Certification and Firm Environmental Performance

2020 ◽  
pp. 1-28
Author(s):  
Yang Wang ◽  
Yijun Chen ◽  
Qi Xu ◽  
Wenqing Wu
Keyword(s):  
Empirical Study ◽  
Environmental Performance ◽  
Listed Companies ◽  
Moderating Effect ◽  
Iso 14001 ◽  
Environmental Certification ◽  
Policy Suggestions ◽  
And Performance ◽  
Iso 14001 Certification ◽  
The Empirical Analysis

ISO14001 certification is of great significance to the company's environmental performance. Through the empirical analysis of environmental certification and performance of Listed Companies in China, this chapter draws some valuable conclusions. The initial ISO14001 certification will worsen the environmental performance of the enterprises. The equity nature of the enterprise has a moderating effect on the ISO14001 certification's influence on enterprise environmental performance. The separation rate of the above-mentioned two positions has a moderating effect on the ISO14001 certification's influence on enterprise environmental performance. Based on the above conclusions, this chapter puts forward some reasonable policy suggestions.

scholarly journals The Mediating Role Of EMS Teamwork As It Pertains To HR Factors And Perceived Environmental Performance

2011 ◽  
Vol 23 (1) ◽  
Author(s):  
Bonnie F. Daily ◽  
James W. Bishop ◽  
Robert Steiner
Keyword(s):  
Environmental Performance ◽  
Employee Perceptions ◽  
Iso 14001 ◽  
Employee Empowerment ◽  
Environmental Management Systems ◽  
Management Support ◽  
Mediating Role ◽  
Iso 14001 Certification ◽  
The Relationship

Little management theory or empirical results exist to guide managers in maximizing employee efforts to successfully implement Environmental Management Systems (EMS). In response, this study examines the relationship among Human Resource (HR) factors and employee perceptions of environmental performance. Four hundred thirty-seven (437) employees were surveyed in an organization with a well-developed EMS program and ISO 14001 certification. Results suggest that management support for EMS, EMS training, employee empowerment, and EMS rewards are related to perceived environmental performance. Furthermore, EMS teamwork plays a mediating role between some of independent variables and perceived environmental performance. Finally, implications for managers are discussed.

scholarly journals ENVIRONMENTAL MANAGEMENT SYSTEMS CERTIFICATION

2012 ◽  
Vol 1 (3) ◽  
pp. 22
Author(s):  
Aniko Miler-Virc ◽  
Zdravko Glusica
Keyword(s):  
Flue Gas ◽  
Environmental Performance ◽  
Iso 14001 ◽  
Environmentally Benign ◽  
Management Systems ◽  
Environmental Management Systems ◽  
Net Benefit ◽  
The People ◽  
Iso 14001 Certification ◽  
A Company

   ISO 14001 prescribes the requirements for a system, not environmental performance itself. Similarly, certification is of the management system itself, not environmental performance. An audit is not conducted to ascertain whether your flue gas emissions are less than X part per million nitrous oxide or that your wastewater effluent contains less that Y milligrams of bacteria per litre. Consequently, the procces of auditing the system for compliance to the standard entails checking to see that all of the necessary components of a functioning system are present and working properly.          A company can have a complete and fully functional EMS as prescribed by ISO 14001 without being certified. As certification can add to the time and expense of EMS development, it is important for you to establish, in advance, whether certification is of net benefit to you. Although most companies that develop an EMS do in fact certify, there are cases where certification does not add immediate value. Certification is not always beneficial to small and medium sized companies. Certification is not always necessary for companies with one or two large clients with environmental demands who are satisfied that you have a functional EMS (second-party declaration). Whatever decision you make, it is important to remember that just as a driver′s licence does not automatically make you a good driver, ISO 14001 certification does not automatically make your company environmentally benign or ensure that you will continually improve environmental performance. The system is only as good as the people who operate it.

scholarly journals EVALUATING ASSOCIATION BETWEEN IMPLEMENTATION OF ISO 14031 GUIDELINES AND ISO 14001 CERTIFICATION BY INDUSTRIAL SECTOR IN SAUDI ARABIA

2021 ◽  
Vol 29 (1) ◽  
pp. 61-71
Author(s):  
Mohamed Mansour ◽  
Saleh Alsulamy
Keyword(s):  
Saudi Arabia ◽  
Environmental Performance ◽  
Guideline Implementation ◽  
Research Problem ◽  
Industrial Sector ◽  
Environmental Indicators ◽  
Iso 14001 ◽  
Industrial Organizations ◽  
Iso 14001 Certification ◽  
Environmental Performance Evaluation

Conflicting research results regarding the application of environmental management systems on the environmental performance of industrial organizations between positive, negative, and no effect made studying this relationship a complex research problem. This study aimed to assess the extent of the commitment of industrial organizations in Saudi Arabia in applying ISO 14031:2013 guidelines to evaluate environmental performance and to study the association between the guideline implementation by ISO 14001:2015 certified and uncertified organizations. Using the descriptive approach, the association was identified between 13 independent variables representing ISO 14031:2013 guidelines for environmental performance evaluation and ISO 14001:2015 certification based on a 596 organizations survey conducted from May to December 2020, in addition to comparing the results of the study with similar studies. The results showed a medium positive correlation of ISO 14031 measurement variables with ISO 14001 certification. The study answered the question concerning the association of implementing of ISO 14031 guidelines to evaluate the environmental performance of ISO 14001 certified or uncertified organizations. Limited resources organizations should focus on monitoring environmental indicators and concentrate of planning activities to ensure the organizations uses environmental condition indicators data efficiently. Future studies are necessary to determine causal relationships, to develop specific environmental performance measures, and to integrate ISO 14031 in ISO 14001.

scholarly journals Analisis Pengaruh Profitabilitas, Leverage, Kinerja Lingkungan dan Diversifikasi Gender Terhadap Kualitas Pengungkapan Lingkungan Pada Perusahaan Pertambangan di Indonesia

2021 ◽  
Vol 16 (1) ◽  
pp. 1-20
Author(s):  
Amanda Oktariyani ◽  
Yuni Rachmawati
Keyword(s):  
Environmental Performance ◽  
Stock Exchange ◽  
Gender Diversity ◽  
Iso 14001 ◽  
Annual Reports ◽  
Environmental Disclosure ◽  
Mining Companies ◽  
And Gender ◽  
Iso 14001 Certification

This  paper  investigates  the  effect  of  profitability, leverage, environmental  performance  and gender  diversity  on  the  quality  of  environmental  disclosure  by  analyzing  annual  report  of  mining  companies  listed  on  Indonesia  Stock  Exchange  during  2017 - 2019. Based  on  the  purposive  sampling  method, 25  mining  companies  were  selected. This  study  used  panel  data  regression  as  the  data  analysis  method. The  result  showed  that  profitability, leverage  and  gender  diversity  has  not  significant  effect  on  quality  of environmental  disclosure, while  environmental  performance  has  positive  and  significant  effect  on  quality  of  environmental  disclosure. Thus, companies  that  has  ISO 14001  certification  tend  to  disclose  information  related to  their responsibility  to  the  environment more  detail  in  annual  reports.

scholarly journals The Influence of Environmental Performance, Environmental Cost and ISO 14001 on Financial Performance in Non-Financial Companies Listed on the Indonesia Stock Exchange

2020 ◽  
Vol 1 (2) ◽  
pp. 74-83
Author(s):  
Husnah Nur Laela Ermaya ◽  
Ayunita Ajengtiyas Saputri Mashuri
Keyword(s):  
Financial Performance ◽  
Environmental Performance ◽  
Stock Exchange ◽  
Total Sample ◽  
Iso 14001 ◽  
Environmental Cost ◽  
Environmental Costs ◽  
Negative Effect ◽  
Independent Variable ◽  
Iso 14001 Certification

This study aims to determine the effect of Environmental Performance, Environmental Costs and ISO 14001 on Financial Performance. The independent variable in this study was Environmental Performance measured by using PROPER, Environmental Costs measured by environmental costs incurred by companies, ISO 14001 measured by a dummy with a weight of 1 for companies that have ISO 14001 certification and 0 for and vice versa. The population in this study are all non-financial companies listed on the Indonesia Stock Exchange (IDX) with an observation period of 3 years, 2016- 2018, using a sampling method that is purposive sampling and the total sample obtained is 23 sample companies per year, 2 outlier samples , so that the total sample obtained in this study was 67 samples. The results of this study indicate that environmental performance has a significant positive effect on financial performance, environmental costs have a significant negative effect on financial performance, and ISO 14001 doesn't effect on financial performance.

scholarly journals CSR Disclosures in the Mining Industry: Empirical Evidence from Listed Mining Firms in Indonesia

2017 ◽  
Vol 1 (1) ◽  
pp. 16 ◽  
Author(s):  
Rina Asmeri ◽  
Tika Alvionita ◽  
Ardi Gunardi
Keyword(s):  
Empirical Evidence ◽  
Environmental Performance ◽  
Annual Report ◽  
Stock Exchange ◽  
Mining Industry ◽  
Target Population ◽  
Legitimacy Theory ◽  
Csr Reporting ◽  
Mining Companies ◽  
Csr Disclosure

Companies that are involved in CSR strive to meet the expectations of stakeholders. Therefore, CSR and CSR reporting are tools of legitimacy to demonstrate its obedience (legitimacy theory). This study aims to look at empirical evidence on the effect of profitability and environmental performance on CSR disclosure. This study examined the target population of mining companies listed on the Indonesian Stock Exchange that included the CSR reporting in the 2010-2014 annual report, obtained a sample of 18 companies. By using multiple regression analysis test, there is no significant influence between profitability to CSR disclosure, whilst environmental performance has effect on CSR disclosure.

scholarly journals Environmental performance of a petrochemical company after ISO 14001 certification

2009 ◽  
Author(s):  
L. L. Brandli ◽  
D. Martinkoski ◽  
C. I. Goellner ◽  
M. A. L. Frandoloso ◽  
A. G. de Abreu
Keyword(s):  
Environmental Performance ◽  
Iso 14001 ◽  
Petrochemical Company ◽  
Iso 14001 Certification
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