Jurnal RAK (Riset Akuntansi Keuangan),
Journal Year:
2024,
Volume and Issue:
9(2), P. 120 - 134
Published: Nov. 25, 2024
This
study
aims
to
investigate
the
impact
of
cost
debt
and
audit
committee
characteristics
on
green
innovation.
The
successful
implementation
innovation
in
modern
era
has
become
essential
for
improving
overall
quality
sustainable
environment.
focuses
a
sample
industrial
sector
entities
listed
Indonesia
Stock
Exchange
that
issued
sustainability
reports
during
2021–2022
period.
Logistic
regression
analysis
is
employed
as
primary
analytical
method.
findings
reveal
do
not
significantly
influence
outcome
may
be
explained
by
limited
data
availability
regarding
extent
research
development
disclosures
provided
firms.
contribute
meaningful
insights
encourage
companies
enhance
comprehensiveness
their
sustainability-related
disclosures.
Carbon Footprints,
Journal Year:
2024,
Volume and Issue:
3(4)
Published: Nov. 20, 2024
In
the
current
global
economic
downturn
and
energy
transition
period,
how
to
better
coordinate
differences
in
carbon
emission
footprints
among
sub-regions
has
become
an
emerging
issue.
With
Gini
decomposition
method,
social
network
analysis,
difference-in-differences
estimation,
this
study
explores
spatial
differentiation
of
China’s
province-level
footprint
from
2000
2021.
The
findings
indicate
that:
(1)
Gini-based
index
shows
overall
upward
trend,
revealing
constantly
expanding
provinces.
By
comparison,
crude
oil
difference
between
low-carbon
pilot
non-pilot
provinces
is
evident,
reaching
more
than
0.15;
(2)
correlation
structure
strong
spillover
characteristics.
Provinces
with
higher
centrality
have
structural
holes,
maintaining
closer
relationships
surrounding
Those
a
comparative
advantage
regarding
position,
as
they
effective
mutual
node
connections;
(3)
policy
can
effectively
reduce
emissions,
certain
reduction
effect
-17.433
comparison.
Industrial
rational
transformation
green
innovation
performance
are
essential
process.
At
crossroads
sustainable
development,
it
will
be
incredibly
beneficial
speed
up
by
enhancing
coordinated
development
regional
Jurnal RAK (Riset Akuntansi Keuangan),
Journal Year:
2024,
Volume and Issue:
9(2), P. 120 - 134
Published: Nov. 25, 2024
This
study
aims
to
investigate
the
impact
of
cost
debt
and
audit
committee
characteristics
on
green
innovation.
The
successful
implementation
innovation
in
modern
era
has
become
essential
for
improving
overall
quality
sustainable
environment.
focuses
a
sample
industrial
sector
entities
listed
Indonesia
Stock
Exchange
that
issued
sustainability
reports
during
2021–2022
period.
Logistic
regression
analysis
is
employed
as
primary
analytical
method.
findings
reveal
do
not
significantly
influence
outcome
may
be
explained
by
limited
data
availability
regarding
extent
research
development
disclosures
provided
firms.
contribute
meaningful
insights
encourage
companies
enhance
comprehensiveness
their
sustainability-related
disclosures.
