Determinants of Tax Regulations Referring to ESG Principles on Company Performance in Indonesia DOI
Heriantonius Silalahi,

Nandi Maulana,

Budi Kurnia

и другие.

Journal Economic Business Innovation, Год журнала: 2024, Номер 1(3), С. 64 - 81

Опубликована: Окт. 10, 2024

Purpose: This study examines ESG integration in Indonesia's tax regulations and their impact on financial performance, focusing green investments.Method: uses a qualitative case method to analyze regulations, policies, carbon effectiveness, emissions disclosure. The research is based corporate legitimacy institutional theories explore the relationship between sustainable practices.Findings: study's findings reveal significant growth investments Indonesia, largely driven by supportive ESG-oriented policies. Despite this progress, challenges such as limited awareness data availability remain barriers fully realizing potential of these analysis also highlights importance fostering business practices, particularly industries like palm oil that are crucial for addressing climate change.Novelty: uniquely ESG-focused practices using theories. It fills literature gap exploring how drive sector developing country.Implications: has important implications policymakers, businesses, stakeholders Indonesia similar economies. shows policies positively investments, suggesting refining implementing could strengthen support environmental goals. emphasizes need greater better collection address ensure effective sector.

Язык: Английский

A meta-analysis of ESG factors in the real estate investment trusts sector: exploring their impacts on REITs performance DOI
Zheng Zheng, Chyi Lin Lee

Engineering Construction & Architectural Management, Год журнала: 2025, Номер unknown

Опубликована: Янв. 7, 2025

Purpose This study aims to analyse the inconsistencies found in previous research regarding impact of environmental, social and governance (ESG) factors on real estate investment trusts’ (REITs) performance. By identifying individual contributions each ESG pillar, seeks clarify ESG’s role determining REIT outcomes. Design/methodology/approach The conducts a meta-analysis 26 selected studies from pool over 300 academic papers that investigate relationship between aggregates regression findings these studies, logistic models are used examine distinct effects factor Findings results indicate environmental pillars significantly influence REITs consistently shows positive significant effect, while is but with an unclear direction influence. does not show impact, suggesting under current regulatory framework, less influential. address contribution shaping outcomes across different market contexts time periods. Moreover, pillar aligns Freeman’s (1984) hypothesis, which suggests business practices associated stakeholders’ interests positively affect financial Originality/value enhances understanding factors’ by being first systematically underlying reasons for varied research. It also attempt employ exploring theoretical foundations within construction sectors. assist investors making more informed decisions based components offer guidance policymakers crafting regulations better reflect factors.

Язык: Английский

Процитировано

4
Strategic enablers for ESG adoption: a modified TISM perspective DOI
Neha Saini,

Ravita Kharb

Journal of financial reporting & accounting, Год журнала: 2025, Номер unknown

Опубликована: Март 17, 2025

Purpose Environmental, Social and Governance reporting (ESG) has attained immense importance among academicians, policymakers strategic partners of business leaders. Due to high regulatory measures, this topic is becoming one the most sustainable themes emerging areas. There ample literature on ESG as a goal (SBG), but only few studies have identified factors that encourage adoption reporting. The research aims identify, determine analyse enablers adopting in developing economy India. Design/methodology/approach This study explores facilitate practices A thorough review expert interviews were organized accomplish study’s goals. Initially identifying 23 through interviews, paper left with nine key enablers. Through an empirical analysis using m-TISM MICMAC analysis, current formulated hierarchical structure relationship between strategic, operational performance variables. Findings findings highlighted variables at bottom model – framework for standardized code (E1), corporate governance reforms (E2) efforts (E3) are determinants designed successful adoption. Research limitations/implications To capitalize these facilitators, government must impose mandatory disclosure advance policies, rules advantages Encouraging wider involves aiding SMEs implementing providing incentives like tax relief, or subsidies outstanding performance. Originality/value best authors’ knowledge, first field use TISM MICMAC-based models identify

Язык: Английский

Процитировано

1
Accounting carbon emissions from electricity generation: A review and comparison of emission factor-based methods DOI Creative Commons
Marina Bertolini, Pierdomenico Duttilo, Francesco Lisi

и другие.

Applied Energy, Год журнала: 2025, Номер 392, С. 125992 - 125992

Опубликована: Апрель 29, 2025

Язык: Английский

Процитировано

1
Mega-Projects in Construction: Barriers in the Implementation of Circular Economy Concepts in the Kingdom of Saudi Arabia DOI Creative Commons
Saud Al-Otaibi,

Pedro Martínez-Vázquez,

Charalampos Baniotopoulos

и другие.

Buildings, Год журнала: 2024, Номер 14(5), С. 1298 - 1298

Опубликована: Май 4, 2024

The construction sector has been subjected to scrutiny due its propensity for waste generation and the extensive utilisation of finite natural resources. In response these concerns, a transition towards novel conceptual framework known as circular economy (CE) advocated. Nevertheless, integration CE principles within domain encounters numerous impediments advancement. Despite scholarly recognition challenges, scant research devoted elucidating intricacies associated with planning execution large-scale projects, particularly developing nations such Kingdom Saudi Arabia (KSA). This paper intends fill this gap through identification ranking those barriers encountered when trying implement during in KSA. To end, comprehensive literature review was completed, alongside survey conducted amongst 239 participants involved three mega-projects. A statistical analysis data collected carried out based on one-way variance (ANOVA). Following this, relative importance index (RII) established rank 24 categorised major sample. findings revealed lack regulation sector, education training, little awareness guidance subject, absence an incentives policy primary adopting present study endeavours enhance comprehension regarding attendant challenges implementation. overarching objective is provide insights that can inform decision-making processes, thereby facilitating development robust mitigation strategies adoption best practices.

Язык: Английский

Процитировано

5
Energy-Consuming Right Trading Policy and Corporate ESG Performance: Quasi-Natural Experimental Evidence from China DOI Creative Commons

Qiuyan Yan,

Kai Wan

Energies, Год журнала: 2024, Номер 17(13), С. 3257 - 3257

Опубликована: Июль 2, 2024

The energy-consuming right trading policy (ECRTP) represents a significant initiative to promote the sustainable development of Chinese enterprises. This study employs difference-in-differences methodology analyze how ECRTP influences ESG performance based on data from A-share listed industrial enterprises in China 2006 2020. findings indicate that effectively enhances corporate performance, and this conclusion holds valid following battery robustness checks. Moreover, improves by promoting green technological innovation perceptions among executives. Tests for heterogeneity show exerts more pronounced influence located regions with high public environmental awareness, heavily polluting industries, coastal areas. broadens literature effectiveness evaluation, providing valuable insights refining design these policies, their implementation, facilitating achievement dual control targets energy consumption.

Язык: Английский

Процитировано

5
Does China's national carbon market play a role? Evidence from corporate ESG performance DOI
Chun Tang, Yizhong Wu, Xiaoxing Liu

и другие.

Economic Analysis and Policy, Год журнала: 2024, Номер unknown

Опубликована: Дек. 1, 2024

Язык: Английский

Процитировано

3
Examining the Impact of House Size on Building Embodied Energy DOI Creative Commons
Abdul Rauf,

Daniel Euroizing Attoye,

Malik Khalfan

и другие.

Buildings, Год журнала: 2025, Номер 15(3), С. 467 - 467

Опубликована: Фев. 2, 2025

The effects of buildings on the environment can be reduced with research-based alternative building designs. This study focuses reducing space to lower overall size a as strategy reduce building’s embodied energy. aim this was investigate initial energy (IEE) residential that systematically in size. Using input–output-based hybrid analysis, IEE for three architecturally distinct four-bedroom prototypes (P1, P2, and P3) calculated. P1 (525 m2), P2 (266 P3 (109 m2) were 3555, 2008, 1000 GJ, respectively. indicates 72% reduction consumption when largest prototype (P1) transitioned smallest (P3). When analyzing IEE/m2 IEE/m2/occupant, it becomes apparent larger spaces tend have IEE/m2. However, occupancy increases, IEE/m2/occupant decreases by 25–33%. Therefore, considering occupant-centered design buildings, benefits large house are not justifiable. These findings help inform decisions regarding optimization minimize environmental impacts.

Язык: Английский

Процитировано

0
The Differentiated Effect of China's New Environmental Protection Law on Corporate ESG Performance DOI
Rongrong Wei,

Zhaopeng Yu,

Deyun Zhen

и другие.

Economic Analysis and Policy, Год журнала: 2025, Номер unknown

Опубликована: Фев. 1, 2025

Язык: Английский

Процитировано

0
Analysis of the market drivers of carbon emissions for REITs in Hong Kong, China DOI Creative Commons
Hongyang Li, Wenwei Huang, Li Wen

и другие.

Journal of Asian Architecture and Building Engineering, Год журнала: 2025, Номер unknown, С. 1 - 23

Опубликована: Март 15, 2025

Язык: Английский

Процитировано

0
Nonlinear effects of ESG on operational efficiency and operational performance of REITs DOI

Y Lee,

Yee Peng Chow

Property Management, Год журнала: 2025, Номер unknown

Опубликована: Апрель 18, 2025

Purpose The purpose of the paper is to investigate nonlinear effects environmental, social and governance (ESG) performance on operational efficiency Real Estate Investment Trusts (REITs). Design/methodology/approach This study employs pooled ordinary least squares regression 190 listed REITs from various economies around world over period 2018 2022. Findings finds an inverted U-shaped association between overall ESG individual pillars REITs’ efficiency. findings also reveal performance. However, only environmental pillar has a significant relationship with results indicate that when investments are increasing low moderate level, this leads better Nevertheless, suffer declining at higher level initiatives. Originality/value Despite studies being performed ESG’s impact financial performance, majority these research did not consider implications Additionally, have explored linear variables confined ESG. It primary thrust fill gaps by examining as well three

Язык: Английский

Процитировано

0