scholarly journals ANALISIS INVESTASI LINGKUNGAN MENGGUNAKAN QUADRANT ENVIRONMENTAL PERFORMANCE (Studi Kasus pada PT SI Tbk)

Author(s):  
Sarah Yuliarini ◽  
Titik Inayati

<p>Perusahaan-perusahaan yang peduli terhadap lingkungan akan menyediakan dana khusus untuk investasi lingkungan. Penelitian ini mengukur tentang <em>costefficiency</em> (X1), Investment on the Environment (IE) terhadap CoGM in <em>costefficiency</em> (absorption)(Y). Parameter yang digunakan berdasarkan matrik 4 kuadran yang menunjukkan posisi persepektif perusahaan, artikulasi regulator yang terkait dengan aspek lingkungandalam akuntansi. Satu-satunya cara untuk memasukkan efek investasi lingkungan ke dalam persamaan biaya adalah dengantermasuk tren waktu (t) sebagai variabel penjelas tambahan. Penelitian ini bertujuan untuk mengetahui posisi perusahaan dalam <em>Quadrant of environmental performance. </em>Penelitian ini dilakukan pendekatan kuantitatif dengan mengunakan data keuangan perusahaan-perusahaan yang go public yang telah melakukan CSR report untuk kepeduliannya terhadap lingkungan. Perhitungan dengan menggunakan y ƒ (x) + ė sebagai asumsi bahwa keduanya dalam tahap investasi terbaru perusahaan dalam memasuki tahap investasi.Kontribusi capaian menunjukkan bagaimana perusahaan dalam melakukan investasi secara konsisten setiap tahun demi keberlanjutan kepeduliannya terhadap lingkungan dengan <em>green management</em> dalam pos rekening Bina Lingkungan.</p>

2021 ◽  
pp. 757-762 ◽  
Author(s):  
Majdi Khaleeli ◽  
Suja Pradeep ◽  
Latha Krishnadas

This research intends to figure the antecedents of Green Management and its implementation in manufacturing sector companies in UAE. The study also intends to explore the relationship between the implementation of green management and sustainable performance as measured by complied scale of social, economic and environmental performance. Quantitative research methods are used and the necessary data are collected from 134 companies by using google form survey sent to participants. Statistical Package of Social Sciences (SPSS) Version 22 is used to analyze the data. The findings of this research reveal that managers’ environmental knowledge and managers’ green product awareness were positively and significantly associated with green management and that green management was also positively and significantly associated with sustainable performance.


2020 ◽  
Vol 12 (24) ◽  
pp. 10514
Author(s):  
Tai-Wei Chang ◽  
Kuo-Hsuan Wang ◽  
Yi-Hsiung Lin

Green shared vision (GSV) has provided a research prototype for past green management research topics; however, few studies have examined the confusion related to environmental issues among employees. Therefore, to fill the aforementioned research gap, this study used psychological ownership theory and expectancy–valence theory to establish a research framework for GSV. This study explored the relationships of GSV with employee green confusion (EGC) and employee environmental performance (EEP) as well as the mediating effect of green product psychological ownership (GPPO) on these relationships. The research results indicate that GSV positively affects GPPO, EGC, and EEP. Moreover, GSV also influences behavior and performance through personal psychological processes. Thus, if an enterprise wishes to establish GSV, it must adopt a series of supporting measures, including improving members’ GPPO, to effectively reduce EGC and improve EEP to realize the goal of sustainable development.


2021 ◽  
Vol 13 (8) ◽  
pp. 4256
Author(s):  
J. Augusto Felício ◽  
Ricardo Rodrigues ◽  
Vitor Caldeirinha

This paper focuses on green shipping and its’ influence on the sustainable economy and environmental performance. Based on the green shipping approach, this empirical study examines a survey sample of 193 responses from Portuguese and Spanish executive managers and uses exploratory factor analysis and structural equation model. The Green shipping approach supports the green theory. The results show the importance of green efficiency, green management, and pollution impact. The confirmation of the sizeable influence of green shipping on the sustainable economy and environmental performance constructs constitutes a major contribution to the literature. Green management and green efficiency contribute to controlling the impact of pollution with practical effects on economic sustainability. Another contribution arises from the fact that tax and financial incentives and environmental sustainability regulations indicate the relevance of the pollution impact and sustainable economy.


2020 ◽  
Vol 3 (2) ◽  
pp. 81-95
Author(s):  
Morteza Kelij ◽  
Maryam Taghvaee Yazdi ◽  
Maryam Taghvaee ◽  
◽  
◽  
...  

2019 ◽  
Vol 30 (3) ◽  
pp. 557-577 ◽  
Author(s):  
Kusdi Raharjo

Purpose The purpose of this paper is to analyze the effect of the relationship between stakeholder demand, resources, knowledge and product uniqueness on green marketing and its implication on sustainability performance. Design/methodology/approach This study used a quantitative research approach that explains the phenomenon by collecting numerical data analyzed using mathematically based methods. The research location was Batik Lawean Center of Surakarta, which is the centers of Batik industry and heritage. These locations were chosen because Laweyan and Kedung Baruk have a vision as the center of Batik industry and environment-friendly heritage through sustainable development. Findings Stakeholder demand, resource, knowledge and the uniqueness of the product have a significant effect on the application of green management, and the green management has a significant effect on the sustainability performance. It means that the stakeholder demand, resources, knowledge and product uniqueness have a significant effect on green management, and green management simultaneously shows a significant effect on sustainability performance. The application of green management will also improve sustainability performance. Originality/value The originality of this study is on the testing of simultaneous relationships between the factors making up the application of green marketing, namely stakeholder demand, resources, knowledge and product uniqueness, as well as the impact of green marketing implementation on sustainability performance. This study focuses on the application of green management by involving the measurement of environmental performance and financial performance, as has been investigated by Karagiorgos (2010) and Earnhart and Lizal (2006). On the other hand, this study attempts to review the application of green management in the form of environmental performance as studied by Filbeck and Gorman (2004) and Sarah and Peter (2000), which reveal several determinants of environmental performance, as suggested by Mutamimah and Handoko (2011). However, this study focuses on the qualitative determinants that have been found by researchers (Raharjo, 2016) that the low or high level of green management application is determined by the demand of stakeholders, resources, knowledge, and product uniqueness considering the object of research is the Batik industry, which is certainly different from other industries, such as those that have been investigated by Karagiorgos (2010), Earnhart and Lizal (2006), Mutamimah and Handoko (2011), Filbeck and Gorman (2004), and Sarah and Peter (2000). This study also combines the measurement of financial performance and non-financial performance in the form of sustainability performance variables.


Sign in / Sign up

Export Citation Format

Share Document