Environmental sustainability control system of economic entities

The monograph is devoted to a comprehensive analysis of the environmental sustainability control system of economic entities, both internal (internal control services) and external (state supervision (control) and audit). Effective control of the environmental sustainability of economic entities carried out by audit organizations and internal control units in cooperation with state supervision (control) and audit of nature users is carried out in order to verify the compliance of the nature of their environmental activities, products and environmental management systems with current legislation, standards, rules, requirements in the field of environmental protection and to confirm the reliability of their reporting. Confirming the reliability of the reporting of economic entities, environmental supervisors are able to conduct an independent assessment of the environmental sustainability and effectiveness of the environmental activities of the audited organizations, issue their proposals and recommendations for making informed decisions by various stakeholders. The interaction of audit organizations with the internal control (audit) services of enterprises and state supervision (control) and audit bodies will contribute to the timely preparation of reliable accounting and consolidated financial statements by enterprises and increase the efficiency of their environmental activities. It is intended for researchers, students, postgraduates and undergraduates, entrepreneurs, managers and anyone interested in the problems of environmental sustainability control of economic entities.

Environmental, social, and corporate governance activities with employee psychological well-being improvement

Background Environmental, social, and governance (ESG) engagement is expected to benefit corporations in terms of their efficiency and sustainability. The transformative change in management practices would not only provide support for employees but also bring about additional workload, which may affect employee psychological well-being. However, the examination of the relationship between corporate ESG activities and occupational stress is scarce; hence, this study aims to fill this knowledge gap. Methods In total, 110,351 observations were collected from 41,998 employees regarding occupational stress to reflect employee psychological well-being. The data were derived from 11 corporations in Japan from 2017 to 2019. Data on ESG activities were collected from the MSCI ESG database from 2015 to 2017. The effect of 1-year lagged corporate ESG activities on employee psychological well-being was investigated using a lagged variable linear regression model. Results Positive and negative relationships were found between corporate environmental activities and occupational stress. Activities that reduce water stress during operation and adopt clean technology were found to benefit employees’ psychological well-being. On the contrary, the program for reducing toxic emissions and waste lowered employees’ occupational stress levels significantly. Regarding corporate social activities, the improvement of job satisfaction or work-life balance was associated with occupational stress. However, corporate governance activities were found to have unfavorable effects on employees’ psychological well-being. Conclusion The effects of corporate ESG activities on employees’ psychological well-being are found. The managerial implications suggest that caring for employees’ occupational stress during the implementation of environmental activities is necessary, and the adoption of social activities could enhance employees’ psychological well-being. Notably, corporate governance activities are a stressor for employees; top management teams should pay attention to it.

The synergistic impact between internationalization and supply-and-demand interaction on firm performance: a study of environmental responsibility in social networking service

Purpose This study aims to investigate the relationship between environmental activities and consumer engagement on firm performance according to supply-and-demand perceptions, and further examines the moderating role of internationalization to demonstrate the effects of environmental activities more comprehensively. Design/methodology/approach Three panel regression models have been used. In total, 510 environmental activities and consumers’ negative engagement collected from the official Facebook brand page are analyzed to examine the study’s models for a period of 13-years (2008–2020). The findings persist when this study compares the estimates resulted from different econometrics methods. Findings The study’s results indicate an insignificant effect of environmental activities and consumer engagement on firm performance, respectively, while the interaction effect on firm performance is significant and negative. However, when internationalization plays the moderating role, this study provides new evidence that such negativity impact is no longer effective in the lodging industry as firms expand internationally. Practical implications This study offers strategic insights to managers who are concerned about the detrimental effect of negative consumer engagement that the firm-consumer relationship mitigates the negativity bias in negative engagement. Hotels should actively implement internationalization as a key strategy while practicing environmental activities with integrity. Originality/value Despite the importance of green management in the social networking service context, little is known about its effect and value on firm performance. This study provides new evidence for the real effectiveness of internationalization by demonstrating its role in the lodging industry.

Takwīn al-Bīah al-Lughawiyyah Litarqiyah al-Mahārah al-Intājiyyah fī al-Ma’āhid al-‘Aṣriyyah bi Ponorogo

This qualitative research aimed to find out: 1) the formation of formal and natural language environment to improve students' speaking skills in various modern Islamic boarding Schools at Ponorogo. 2) the formation of formal and natural language environment to improve students' writing skills in various Modern Islamic Boarding Schools at Ponorogo. The results indicate that: 1) Students' speaking skills are improved through the following Arabic language environmental activities: using Arabic in daily conversation, Arabic learning, the use of language laboratory, adding new daily vocabulary, annual language competition, listening to foreign language news, language error correction, speech competition, poetry reading, debate, and Arabic storytelling. 2) Students' writing skills are improved through the following Arabic language environmental activities: writing foreign-language articles, speeches, debate, English storytelling, poetry, songs, drama texts, and Arabic news texts, weekly writing exercises, and writing Arabic articles competition.

A study on Pro-environmental attitudes and product attributes of the consumer’s and their impact on purchase behavior of environmentally safe fashion product

This study is done to investigate whether the environmental attitudes and product attributes of eco-friendly products, perceived importance of a company’s environmental activities influence the consumer buying behavior of environmentally friendly fashion goods, which also includes the satisfaction of the consumers towards the eco-friendly fashion products. To conduct the study, the authors have prepared a questionnaire suitable for the study which was responded to by 400 people. In our study, the authors obtained the results that consumer’s environmental concern and their purchases of environmentally safe household items have a positive influence on the purchasing of environmentally safe fashion products by consumers. Second, the authors found that the importance of the buyer to the products eco-friendly attributes has a (+ve) influence on the buying behavior of environmentally safe fashion products. Third, the authors found that the corporate environmental activities value is not having a significant effect on the consumer’s purchase habits of environmentally safe fashion items. Finally, the authors found that consumers’ purchase behavior of environmentally safe fashion products has a huge positive influence on the satisfaction, trust of the consumers, and repurchase intention of the consumers. Where the authors have found that the trust and satisfaction of customers lead to the intention to repurchase environmentally safe fashion goods. Here the research implication was discussed.

Development of the Financing Structure of Corporate Social Responsibility Practices

The article features the concept of corporate social responsibility and its financing. Russian publications usually focus on theory. However, such practices and the related profit depend on how the company allocates its financial resources. By solving this matter, commercial organizations can solve many issues of inefficient or unsystematic spending of funds. Modern business needs verified mechanisms for financing corporate social responsibility in order to develop corporate management. The article introduces various issues related to social and environmental activities that are new to domestic business. The author proved the relevance of the availability of financing mechanisms for these areas, thus distinguishing the system of corporate social responsibility from unsystematic environmental or social spending, as well as from one-time charity events or promotions.