Environmental Corporate Social Responsibility and Environmental Performance: The Role of Green Human Resource Management and Green Transformational Leadership

Global Business Review, Год журнала: 2024, Номер unknown

Опубликована: Фев. 8, 2024

The environment issue is currently receiving a lot of attention due to the trend economic development associated with environmental protection, especially in developing countries. Therefore, this study investigates relationships between corporate social responsibility (ESCR), green human resource management (GHRM), transformational leadership (GTL), and performance (EP) Vietnamese manufacturing companies. uses partial least squares structural equation modelling (PLS-SEM) analyze data from 168 managers who are working results show that ECSR positively impacts GHRM, GHRM EP. Furthermore, has an indirect effect on EP via mediating role influence moderated by GTL. Finally, findings empirically contribute body literature context ECSR, EP, GTL, utilizing natural resource-based view theory Ability, Motivation, Opportunity (AMO) theory.

Язык: Английский

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The extent and determinants of SDG disclosures in Vietnamese listed firms

Meditari Accountancy Research, Год журнала: 2025, Номер unknown

Опубликована: Янв. 16, 2025

Purpose The purpose of this study is to assess the extent Sustainable Development Goals (SDGs) disclosures among Vietnamese listed firms and identify key influencing factors. Design/methodology/approach authors analyse SDG-related top 100 by market capitalisation on Hanoi Ho Chi Minh stock exchanges as December 31, 2023, using an established reporting methodology. Data were sourced from annual, corporate governance, ESG, financial sustainability reports. A regression model was used examine factors SDG disclosure. Findings disclosure relatively low. Corporate firm size, government ownership, industry Global Reporting Initiative (GRI) usage positively influence levels, while auditing type age show a negative association. Financial tend use sustainable development reports GRI indicators more frequently. Practical implications Practically, strengthening governance frameworks promoting adoption can improve quality firms. Socially, enhanced supports improved practices that align with United Nations SDGs, fostering transparent economy in Vietnam. Originality/value To best authors’ knowledge, first examining (2021–2023), (2016) standard. This contributes transparency Vietnam’s markets practices, offering insights for preparers policymakers.

Язык: Английский

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The impact of sustainability reporting on the cost of capital: evidence from Vietnam’s listed companies

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

Опубликована: Янв. 30, 2025

Purpose This study aims to investigate the relationship between sustainability reporting and cost of capital among Vietnamese firms using Global Reporting Initiative (GRI) standards. Design/methodology/approach Using a sample 100 largest by market capitalisation listed on Hanoi Ho Chi Minh stock exchanges as 31 December 2023, this applies regression models examine how disclosure influences debt (COD), equity (COE) weighted average (WACC) over period from 2021 2023. Findings The findings indicate significant negative COD, COE WACC, with environmental-related development goals (SDGs) disclosures having most substantial impact. These results highlight critical role transparency in reducing information asymmetry agency costs, ultimately lowering capital. Research limitations/implications extends stakeholder signalling theories demonstrating affects both shareholders creditors developing economy. Practical implications provides actionable insights for corporate managers financial institutions sustainable practices can enhance access at more favourable rates. Policymakers banks are encouraged implement green finance initiatives promote further. Social As Vietnam strives combat climate change, research underscores importance building trust investors lenders. Originality/value To best authors’ knowledge, offers one first comprehensive examinations link costs Vietnam, offering important empirical evidence academics practitioners.

Язык: Английский

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

Corporate Governance, Год журнала: 2025, Номер unknown

Опубликована: Фев. 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

Язык: 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, Год журнала: 2025, Номер unknown

Опубликована: Март 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

Язык: Английский

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Exploring CSR disclosure practices in unlisted public enterprises: evidence from Vietnam

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

Опубликована: Март 17, 2025

Purpose This study aims to examine the extent and determinants of corporate social responsibility (CSR) disclosure among firms listed on Vietnam’s Unlisted Public Company Market (UPCoM), offering critical insights into this underexplored context. Design/methodology/approach Using Global Reporting Initiative (GRI) framework, assesses CSR disclosures for 189 leading unlisted public based market capitalisation as 31 December 2023. Data were extracted from annual reports, governance reports financial statements. A generalised least squares regression model was used analyse factors influencing disclosure. Findings Vietnamese remains voluntary relatively low, with economic aspects receiving most emphasis. Six variables – firm age, size, profitability, state ownership, board size audit quality positively influence disclosure, highlighting role characteristics quality. Conversely, liquidity, leverage, independence gender diversity negatively affect suggesting that resource constraints dynamics are factors. Research limitations/implications contributes literature in developing economies by identifying unique shaping practices firms. Practical implications The findings offer actionable recommendations policymakers strengthen frameworks promote adoption global standards such GRI. Firms can leverage these improve practices, supporting sustainable development evolving landscape. Originality/value pioneers a comprehensive analysis its UPCoM-listed Vietnam 2020 By targeting segment companies, research enriches understanding emerging markets provides fresh reporting environment.

Язык: Английский

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Sustainability report quality with moderating impact of carbon emissions index: evidence from ASEAN region

Pacific Accounting Review, Год журнала: 2025, Номер unknown

Опубликована: Апрель 24, 2025

Purpose This study aims to examine the nexus between sustainability report quality and several antecedent components (i.e. sector, country company size) in context of Southeast Asian countries as an emerging market. Besides, authors consider carbon emissions a moderating variable for link sector quality. Design/methodology/approach Data from 5,410 listed companies six ASEAN region Indonesia, Malaysia, Singapore, Philippines, Thailand Vietnam) were downloaded Thomson Reuters Eikon Datastream. The finally used data 538 with 2,690 observations during period 2019–2023 test model effectively. Findings By using ordinary least squares, fixed-effects random-effects model, findings indicate that have favorable effect on Moreover, demonstrate significant role relationship Practical implications Investors can use assess companies’ environmental performance make informed decisions. Businesses, particularly those operating high-emission sectors, leverage this knowledge improve their reporting practices, enhance transparency attract responsible investments. insights contribute countries’ sustainable development goals by promoting corporate accountability business practices. Social underscores critical fostering across countries. highlighting impact size quality, along emissions, research provides valuable into improving performance. These guide companies, industries, adopt better trust among stakeholders mitigating climate change. empowers policymakers investors promote practices socially conscious investments, aligning behavior region’s goals. Originality/value analyzing factors like size, provide policymakers, businesses. Understanding how moderate targeted regulations incentives, more ecosystem.

Язык: Английский

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Environmental, social and governance practices: A new perspective from Asian developing countries

Corporate Social Responsibility and Environmental Management, Год журнала: 2024, Номер unknown

Опубликована: Окт. 10, 2024

Abstract The study explores the relationship between corporate social responsibility practice (CSRP), firm performance (FIPE), and environmental, governance (ESGP) within context of several developing countries in Asia. Using Thomson Reuters Eikon database, our focus sample comprised 6927 firms operating 10 Asian countries, namely Indonesia, Israel, Jordan, Malaysia, Pakistan, Philippines, Saudi Arabia, Thailand, Turkey, Vietnam. After a thorough screening process, total 817 were included final dataset, covering years 2019 to 2023, resulting 4085 firm‐year observations. Through use maximum likelihood structural equation modeling (ML‐SEM), findings reveal that CSRP FIPE positively influence ESGP context. Additionally, variable demonstrates an additional mediating role ESGP. Furthermore, carbon emission (CAEM) plays significant moderating CSRP‐ESGP nexus. By focusing on enhancing CSRP, FIPE, reducing CAEM, both businesses governments can collaboratively work towards advancing sustainability efforts across region. Therefore, paper provides insight this using empirical evidence from countries.

Язык: Английский

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Does internal audit matter? Audit committee, its attributes, and corporate social responsibility reporting quality

Investment Management and Financial Innovations, Год журнала: 2024, Номер 21(2), С. 70 - 88

Опубликована: Апрель 10, 2024

This study explores the nexus between internal audit, audit committee attributes, and Corporate Social Responsibility (CSR) disclosure quality in A-share listed companies on Shanghai Shenzhen stock exchanges from 2010 to 2019. Utilizing refined samples robust datasets, this investigation reveals critical insights that a control system significantly correlates with higher-quality CSR disclosure, underscoring its pivotal role safeguarding non-financial reporting integrity enhancing transparency disclosures. Larger committees are positively associated improved quality. highlights strategic advantage of diverse expansive navigating complexities reporting. Contrary expectations, proportion independent directors frequency meetings do not show significant positive relationship disclosure. Companies benefit investments systems, crucial for fortified practices. In conclusion, provides concise into factors influencing Chinese companies, offering actionable implications corporate practices regulatory frameworks. AcknowledgmentThis paper is co-funded by European Union through Education Culture Executive Agency (EACEA) within project “EU BEST PRACTICE OF LIFE CYCLE ASSESSMENT, SOCIAL, ENVIRONMENTAL ACCOUNTING AND SUSTAINABILITY REPORTING” – 101047667-ERASMUS-JMO-2021-MODULE https://jm.snau.edu.ua/en/eu-best-practice-of-life-cycle-assessment-social-envi­ron­mental-accounting-and-sustainability-reporting/ Oleh Pasko expresses sincere gratitude support Kirkland Research Program, generously provided Leaders Change Foundation established Polish-American Freedom Foundation.

Язык: Английский

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Leadership, Employee Behaviour and Performance Going to Sustainable Under the Impact of Stakeholder Environmental Pressure: Empirical Evidence

Vision The Journal of Business Perspective, Год журнала: 2024, Номер unknown

Опубликована: Май 31, 2024

Economic and environmental factors are paramount in evaluating sustainable performance (SUP), but the potential impact of human aspects remains largely unexplored, offering future prospects for SUP evaluation. Therefore, this study aims to investigate relationship between leadership (SUL) Vietnam’s emerging market context. Sustainable organizational citizenship behaviour (SOCB) serves as a mediator relationship, while stakeholder pressure (SEP) moderates all connections. Data were collected via email surveys based on Dun Bradstreet data, using rigorous random sampling method gather responses from Vietnamese manufacturing organizations, resulting 332 valid responses. Partial least squares structural equation modelling analysis reveals positive SUL SOCB SUP. Additionally, significantly mediates SUP, with SEP playing significant moderating role. This enhances our understanding how influence considering pressures SEP. It also offers insights into (e.g., SUL) employee SOCB) current sustainability SUP).

Язык: Английский

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