Evaluating the impact of ESG on financial risk: the moderating effects of operational ability and profitability in Indonesian infrastructure firms
Journal of Accounting & Organizational Change,
Journal Year:
2025,
Volume and Issue:
unknown
Published: Jan. 15, 2025
Purpose
This
study
aims
to
examine
the
impact
of
environmental,
social,
and
governance
(ESG)
practices
on
financial
risk,
with
operational
ability
profitability
as
moderating
variables,
within
infrastructure
sector
in
Indonesia.
Design/methodology/approach
The
sample
consists
14
companies
listed
Indonesia
Stock
Exchange
over
period
2020–2022,
resulting
a
total
42
firm-year
observations.
employs
random-effects
model
for
panel
data
regression
analysis
test
hypotheses.
ESG
serves
independent
variable,
risk
dependent
(measured
by
asset
turnover)
return
assets)
variables.
Findings
results
reveal
that
have
significant
positive
risk.
Furthermore,
negatively
moderates
relationship
between
while
positively
this
relationship.
These
findings
suggest
although
higher
scores
may
elevate
due
associated
costs
uncertainties,
firms
greater
efficiency
are
better
equipped
mitigate
manage
these
risks
more
effectively.
Research
limitations/implications
focuses
Indonesia,
which
limit
generalizability
other
sectors
or
geographic
regions.
Future
research
could
broaden
scope
incorporating
diverse
industries
cross-country
contexts
enhance
robustness
applicability
results.
Practical
implications
offer
valuable
insights
policymakers
corporate
managers.
Policymakers
can
develop
frameworks
encourage
sustainable
without
imposing
excessive
burdens
companies.
Managers
leverage
integrate
effectively,
thereby
balancing
sustainability
goals
performance.
Originality/value
contributes
scarce
literature
effects
particularly
context
Language: Английский
Can Music Education Foster Sustainability Awareness?
Yali Du,
No information about this author
Sanitah Bte Mohd Yusof,
No information about this author
Qian qian ZHANG
No information about this author
et al.
IGI Global eBooks,
Journal Year:
2025,
Volume and Issue:
unknown, P. 439 - 468
Published: Feb. 26, 2025
This
chapter
explores
the
potential
of
music
education
in
advancing
Environmental,
Social,
and
Governance
(ESG)
goals
within
corporate
contexts.
Through
literature
review
case
analysis,
it
demonstrates
how
fosters
ESG
awareness
employee
accountability
via
emotional
engagement,
team
collaboration,
technological
integration.
Using
IBM's
“IBM
Songbook”
as
a
study,
paper
highlights
its
application
enhancing
culture,
creativity,
sustainability.
Despite
challenges
such
resource
limitations,
low
participation,
industry-specific
adaptability,
study
proposes
modular
design,
innovation,
cultural
integration
strategies
to
overcome
these
obstacles
maximize
long-term
impact
achieving
sustainability
goals.
Language: Английский
Axiological Approaches to Increase Students Social Activities
Kibriyo Ravshanbekovna Abdullayeva
No information about this author
Pubmedia Social Sciences and Humanities,
Journal Year:
2024,
Volume and Issue:
2(2), P. 7 - 7
Published: Nov. 14, 2024
This
article
discusses
importance
and
advantages
of
social
national
pedagogy
in
increasing
students’
activities.
Also,
physical
education
sports
are
a
healthy
way
life
that
should
become
an
integral
part
everyday
which
all
the
organs
systems
human
body
is
refreshed
by
activity
or
sports.
Also
benefits
Uzbek
games
discussed
this
article.
Language: Английский
Prospective methods of improving productivity in mechanical processing of agricultural parts
Yunusali Khusanov,
No information about this author
Gulnoza Alimjonova,
No information about this author
Mamur Usmonov
No information about this author
et al.
BIO Web of Conferences,
Journal Year:
2024,
Volume and Issue:
141, P. 04002 - 04002
Published: Jan. 1, 2024
The
comprehensive
analysis
of
existing
literature
reveals
that
the
effective
utilization
cooling
and
lubricating
fluids
plays
a
critical
role
in
enhancing
efficiency
mechanical
machining
processes.
These
not
only
facilitate
removal
chips
but
also
significantly
influence
accuracy
surface
finishes
achieved.
As
such,
they
directly
impact
key
technological
parameters,
including
cutting
speed
feed
rate,
which
are
vital
for
optimizing
operations.
Research
indicates
incorporation
lubrication
strategies
leads
to
improved
quality
dimensional
machined
components.
This
enhancement
is
accompanied
by
an
increase
capacity,
ultimately
boosts
productivity.
Furthermore,
process
deburring
recognized
as
another
crucial
factor
refining
precision.
Consequently,
establishing
optimal
rate
emerges
pivotal
focus
optimization,
underscoring
interconnected
nature
these
parameters
achieving
superior
outcomes.
Language: Английский