ESG Implementations, Green Process Innovation, and Social Performance in Vietnamese Manufacturing Firms: Proactive Environmental Strategy and Green Absorptive Capacity as Moderators

Corporate Social Responsibility and Environmental Management, Journal Year: 2025, Volume and Issue: unknown

Published: Jan. 17, 2025

ABSTRACT This study evaluates the direct and indirect effects of environmental, social, governance (ESG) implementations on green process innovation (GPCI) social performance (SCP) in Vietnamese manufacturing firms, respectively. Exploring moderating role proactive environmental strategy (PES) absorptive capacity (GAC) impact ESG GPCI are next objectives. These investigations supported by legitimacy theory dynamic capability theory. Through survey method, data collected from 205 managers' responses were analyzed partial least squares structural equation modeling. The results show important contributions. First, have a positive GPCI. Second, is driving force behind SCP. Third, an influence SCP through Fourth, positively moderated GAC PES. Further analysis shows that three‐way interaction (ESG × PES GAC) enhances Therefore, above fully support theory, thus they provide highly theoretical contributions managerial implications.

Language: Английский

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Fostering sustainability through technological brilliance: a study on the nexus of organizational STARA capability, GHRM, GSCM, and sustainable performance

Discover Sustainability, Journal Year: 2024, Volume and Issue: 5(1)

Published: Oct. 14, 2024

This study aims to investigate the influence of Organizational Smart Technology, Artificial Intelligence, Robotics, and Algorithms (STARA) capabilities on Green Human Resource Management (GHRM) practices, Supply Chain (GSCM) also its direct impact Sustainable Performance (SP) outcomes within manufacturing landscape Bangladesh. A quantitative approach was employed, gathering data from 395 employees in Bangladeshi sector through a survey questionnaire using seven-point Likert scale. Structural equation modeling (SEM) utilized analyze data, focusing testing hypotheses related relationships between organizational STARA capabilities, GHRM, GSCM, SP. The found positive (OSC) All were accepted, GHRM ← (β = 0.210), GSCM 0.247), SP 0.135). Additionally, it revealed that mediate relationship research contributes filling existing gap literature by providing empirical evidence integration with specifically context sector. It highlights mediating role enhancing sustainable performance capabilities. findings this offer valuable insights for organizations operating sector, suggesting strategies leveraging enhance sustainability, efficiency, competitiveness. Policymakers stakeholders can use these formulate policies initiatives promote adoption practices manufacturing.

Language: Английский

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Corporate performance modeling through disclosure quality at the level of developing countries in Southeast Asia

Economic Research-Ekonomska Istraživanja, Journal Year: 2024, Volume and Issue: 37(1)

Published: Jan. 2, 2024

The disclosure quality (DQ) of financial statements in Southeast Asian firms remains poorly understood, with its impact on performance yet to be empirically determined. Our study thus investigates the influence DQ corporate (CP) among listed firms, examining moderating effects managerial myopia (MM) and governance (CG). Employing quantitative methods data from Thomson Reuters DataStream, we analyze a ten-year dataset stock exchanges six developing nations during period 2012–2021 using generalized method moments (GMM) estimation. findings support positive effect CP, consistent agency theory, while also highlighting roles MM CG. We advocate for constraints strengthened CG mechanisms enhance CP. contributes new insights rooted providing comprehensive explanations DQ-CP nexus. Investors can leverage these by utilizing as forecasting indicators future Furthermore, research could broaden scope including additional yield more findings.

Language: Английский

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Accounting going digital: a Vietnamese experimental study on artificial intelligence in accounting

VINE Journal of Information and Knowledge Management Systems, Journal Year: 2024, Volume and Issue: unknown

Published: July 8, 2024

Purpose This study aims to explore the relationship between digital transformation, transformational leadership style and artificial intelligence (AI) in accounting context of Vietnam as an emerging market. Additionally, it examines role a moderator nexus transformation AI accounting. Design/methodology/approach Data was collected through e-survey questionnaires distributed Vietnamese manufacturing firms following comprehensive screening ensure representativeness entire population. A final sample 510 responses analyzed. Findings Using partial least squares structural equation modeling, our findings reveal that positively influence Furthermore, demonstrates significant moderating effect on Practical implications discusses benefits incorporating for managerial decision-making. It underscores critical importance contemporary practices, particularly with regards Consequently, managers are encouraged embrace leveraging national policies, enhance their firm's utilization Moreover, should focus developing maximize aforementioned outcomes. Originality/value contributes literature by highlighting positive effects style. underscore effectiveness its influence. Finally, this presents pioneering empirical investigation integrates within economies, specifically Vietnam.

Language: Английский

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Environmental, social and governance (ESG) disclosure quality in developing countries: evidence from the ASEAN region

Corporate Governance, Journal Year: 2025, Volume and Issue: unknown

Published: Feb. 6, 2025

Purpose This study aims to investigate the nexus among environmental, social and governance disclosure quality (ESGDQ), corporate (COG) responsibility strategy (CSRS) in context of ASEAN, a developing market. Furthermore, carbon emission (CAE) has been considered as moderation component for CSRS–ESGDQ link. Design/methodology/approach With strict selection criteria, five countries ASEAN region (ASEAN-5) were selected research sample frame, including Vietnam, Thailand, Malaysia, Indonesia Philippines. Using Thomson Reuters Eikon database, initial included 4,735 listed companies ASEAN-5. After rigorous screening process, there total 683 final with 2018–2022 intervals. Findings By using maximum likelihood structural equation modeling, finding indicates that COG CSRS have favorable effect on ESGDQ ASEAN-5 context. CAE plays an outstanding role The fundamental accounting standards are also identified having impact ESGDQ. Practical implications points up dominant internal components (i.e. COG, CAE) government factor standards) sustainable value ESGDQ) firms ASEAN-5, Thus, firm headers should inspect performance these at crucial interval enhance their (ESG) behaviors make them more sustainable. governments pay attention areas low influence national development goals. Social findings provide some by pointing important factors influencing sustainability practices, understanding how ESG practices can be improved countries. Originality/value enlarges documentation specifying influences factor, well providing actual proof from regions. In addition, this identifies effectiveness its moderating

Language: Английский

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The role of green technology innovation and digital capability in sustainable management and performance: empirical evidence

Meditari Accountancy Research, Journal Year: 2025, Volume and Issue: unknown

Published: April 2, 2025

Purpose This study aims to use the natural resource-based view and stakeholder theory explore relationship between sustainable management (SM) practices sustainability performance (SP), emphasizing mediating role of green technology innovation (GTI). The also examines moderating effect digital capability (DC) in SM practices-GTI relationship, within context Vietnam as a developing market. Design/methodology/approach Data collection was conducted through structured survey instruments targeting chief executive officers manufacturing firms Vietnam. A rigorous screening process implemented ensure representativeness sample, yielding 387 valid responses. data were analyzed using advanced statistical methods, specifically partial least squares structural equation modeling, evaluate proposed hypotheses examine relationships research model. Findings results demonstrate that GTI significantly mediates SP. Additionally, DC strengthens impact on GTI, underscoring its role. Besides, moderated mediation indicates positively moderates indirect SP GTI. Practical implications offers valuable practical insights for markets. It highlights importance integrating with initiatives while leveraging capabilities enhance environmental outcomes achieve long-term goals. Originality/value contributes literature by examining DC. Situating provides novel into dynamics market contexts, addressing gaps understanding how transformation can advance outcomes.

Language: Английский

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Driving Sustainability Performance in Indonesian SMEs: The Role of Cloud-Based Accounting Information Systems and Digital Transformation

E3S Web of Conferences, Journal Year: 2025, Volume and Issue: 622, P. 03010 - 03010

Published: Jan. 1, 2025

This study aims to investigate the impact of using a Cloud-Based Accounting Information System (CB-AIS) on digital transformation and its subsequent effect sustainability performance Small Medium Enterprises (SMEs) in food beverage sector Indonesia. Sustainability is measured across three dimensions: economic, social, environmental. Quantitative research methodology has been adopted, survey conducted this paper. Data were collected from 151 SMEs convenience sampling method. Structural Equation Modelling-Partial Least Squares (SEM-PLS) was employed for data analysis. The results reveal that CB-AIS significant positive performance. Digital also significantly influences serves as partial mediator relationship between These findings underscore critical role implementation facilitating SMEs, ultimately enhancing their environmental dimensions. provides theoretical practical contributions development strategies Indonesia’s sector.

Language: Английский

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Leveraging artificial intelligence and blockchain in accounting to boost ESG performance: the role of risk management and environmental uncertainty

International journal of organizational analysis, Journal Year: 2025, Volume and Issue: unknown

Published: March 4, 2025

Purpose This study aims to explore key questions within the context of Asian countries: How do artificial intelligence (AI) and blockchain adoption in accounting influence enterprise risk management environmental, social governance (ESG) performance? What role does have as a mediator this relationship? In addition, how environmental uncertainty shape interplay between AI accounting, ESG Design/methodology/approach The authors collected data from Thomson Reuters Eikon Datastream, initially targeting 20 countries with highest gross domestic product (GDP) per capita. Using stringent selection criteria, research sample included 22,212 firms these Bahrain, China, Hong Kong, Indonesia, Israel, Japan, Jordan, Kazakhstan, South Korea, Kuwait, Lebanon, Malaysia, Oman, Qatar, Saudi Arabia, Singapore, Sri Lanka, Thailand, United Arab Emirates Vietnam. After rigorous screening process, final comprised 1,742 firms, representing 17,420 firm-year observations over 2014–2023 period. paper applied maximum likelihood structural equation modeling analyze data. Findings findings reveal that both along management, positively impact performance context. Enterprise serves mediating factor performance. significantly moderates relationships well Practical implications uncovers internal factors – such external factors, notably uncertainty, fostering sustainable value for firms. Internal enable integrate considerations into their operations, facilitating mitigation enhancing Meanwhile, heightened drives practices. Consequently, Governments should prioritize development regions characterized by high advance national goals encourage responsible business Originality/value contributes existing literature uncovering combined effects on performance, offering empirical evidence GDP Specifically, it underscores efficacy moderating

Language: Английский

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The influence of business intelligence and sustainable risk management on sustainability performance: moderated mediating model by information technology governance

International journal of organizational analysis, Journal Year: 2025, Volume and Issue: unknown

Published: April 14, 2025

Purpose This paper aims to explore the link between business intelligence (BUI), sustainable risk management (SRM) and sustainability performance (SUP) in Vietnamese circumstances, an emerging market. study explores SRM as a mediation factor within model. In addition, this examines information technology governance (ITG) moderation for BUI-SRM link. Design/methodology/approach The sample research was gathered through surveying approach. used random sampling method with strict screening steps collect feedback. final consisted of 385 responses, which were utilized analysis using partial least squares structural equation modeling (PLS-SEM). Findings work signifies that both BUI have favorable effect on SUP. significantly impacts SRM. Moreover, favorably mediates relationship SUP, while ITG plays significant moderator role Practical implications identifies efficacy its moderating organizational context. It also offers guidance impact modern adoption (e.g. BUI) practices SRM) current future SUP). Originality/value benefits SUP literature by highlighting effects SRM, especially context from ITG. represents groundbreaking empirical investigation integrates BUI, same framework market, specifically Vietnam.

Language: Английский

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How risk management functions of internal audits enhance green process innovation toward sustainability: the role of green transformational leadership and green knowledge sharing

Meditari Accountancy Research, Journal Year: 2025, Volume and Issue: unknown

Published: April 17, 2025

Purpose Risk management (RM) functions are expected to become more involved in environmental and sustainability activities, yet a serious lack of quantitative evidence exists on these links. This study aims explore the direct link between RM as one aspect internal audit green process innovation (GP), performance (SP) indirect audits SP through mediation GP. The also explores whether impact GP strengthens with emergence transformational leadership (GT) knowledge sharing (GK). Design/methodology/approach Primary data were collected survey opinions 197 managers Vietnamese manufacturing firms analyzed by partial least squares structural equation modeling. Findings results revealed interesting findings. First, driving force for sector strengthen SP. Second, relationship is strengthened when own GT well promote GK. Third, like bridge transform value toward result an important basis role identifying risks, thereby enhancing sustainable development. encourage GK exert positive effects catalysts improve influence Originality/value contributes significantly existing literature audits, SP, moderating roles this relationship. Furthermore, few studies that has successfully investigated mediating function effect

Language: Английский

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