Asian Economic and Financial Review,
Год журнала:
2024,
Номер
14(3), С. 228 - 249
Опубликована: Март 18, 2024
This
paper
aims
to
investigate
the
effect
of
digital
zakat
and
accounting
on
corporate
sustainability,
in
addition
examining
moderating
financial
transparency.
A
quantitative
survey
was
employed
collect
data
from
298
Malaysian
specialists
using
questionnaires
a
289-5th
point
Likert
scale.
The
study
utilized
Smart-PLS
4.0
SEM-PLS
for
analysis
data.
revealed
that
adoption
found
significantly
positively
influence
sustainability.
Integration
Zakat
also
shown
have
substantial
positive
impact
aligning
philanthropy
with
sustainability
goals
enhancing
overall
outcomes.
Moreover,
transparency
confirmed
play
crucial
role
strengthening
relationships
between
practices
Financial
influences
efforts
by
providing
stakeholders
clear
insights
into
company's
commitment
initiatives.
offers
practical
interconnected
dynamics
adoption,
transparency,
integration.
findings
this
offer
valuable
implications
both
scholars
practitioners
fields
enhanced
through
integrating
sustainable
philanthropy.
By
heeding
these
implications,
can
work
towards
more
responsible
business
practices,
fostering
society
environment
while
building
trust
confidence
among
stakeholders.
Quality Innovation Prosperity,
Год журнала:
2023,
Номер
27(2), С. 33 - 60
Опубликована: Июль 31, 2023
Purpose:
The
purpose
of
this
paper
is
to
understand
whether
or
not
the
European
Foundation
for
Quality
Management
(EFQM)
Model
and
Shingo
promote
are
embedded
into
three
pillars
sustainability,
as
well
propose
a
conceptual
model
excellence
in
business
towards
sustainability.
Methodology/Approach:
Following
PRISMA
methodology,
102
articles
were
included
review.
A
bibliometric
co-citation
network
was
created
based
on
those
publications
link
between
topics,
using
VOSViewer
software.
This
presents
literature
review
topics
EFQM
Model,
Corporate
sustainability
(CS),
relationship
models
CS.
Findings:
Findings
from
indicate
that
effectively
new
version
guide
organisations
achieving
sustainable
economic,
social,
environmental
results.
Research
Limitation/Implication:
There
still
restricted
number
CS,
as,
latest
therefore
which
limitation
paper.
Originality/Value
paper:
contributes
filling
gap
regarding
lack
studies
evolving
2020
its
with
Frontiers in Environmental Science,
Год журнала:
2023,
Номер
11
Опубликована: Янв. 24, 2023
Objective:
To
measure
the
low-carbon
development
level
and
digital
transformation
degree
of
China’s
manufacturing
industry,
to
examine
impact
on
development.
Methods:
This
paper
uses
Super
Slack
Based
Measure
(SBM)
model
multi-regional
input-output
17
industries
in
30
provinces
China
from
2012
2018,
high-dimensional
fixed
effect
mediation
study
Results:
1)
During
period,
industry
showed
an
upward
trend
terms
transformation,
but
there
were
significant
regional
industrial
disparities.
2)
Digital
can
significantly
promote
which
is
still
valid
robustness
test.
3)
For
sub-indicators,
industrialization
has
most
obvious
improvement
environment
also
a
positive
4)
The
heterogeneity
analysis
indicate
that
greater
promoting
underdeveloped
regions,
medium-low-energy-consuming
industries,
not
high-energy-consuming
industries.
5)
mechanism
test
shows
technological
innovation
channel
for
Value:
provides
empirical
evidence
environmental
offers
scientific
basis
relevant
departments
formulate
policies
perspective
transformation.
Environmental Sciences Europe,
Год журнала:
2024,
Номер
36(1)
Опубликована: Янв. 7, 2024
Abstract
The
implementation
of
the
Environmental
Protection
Tax
Law
was
seriously
affected
by
strict
pandemic
control.
imposed
environmental
taxes
on
enterprises
based
measuring
their
pollution
emissions
to
restrain
bad
behaviour
and
stimulate
green
technological
innovation
ability.
However,
during
control
period,
ability
not
developed.
Therefore,
it
is
necessary
optimize
regulation
effect
protection
tax.
This
study
sample
data
covering
heavily
polluting
in
China
collected
from
December
20,
2022,
January
7,
2023.
It
finds
that
follow
cost
existed,
but
value
compensation
obviously
declined,
which
leading
a
decline
enterprises.
shows
although
maintained
function
tax,
weakened
economic
driving
function,
will
only
damage
long-term
development
potential
also
make
unsustainable.
Graphical
Asian Economic and Financial Review,
Год журнала:
2024,
Номер
14(3), С. 228 - 249
Опубликована: Март 18, 2024
This
paper
aims
to
investigate
the
effect
of
digital
zakat
and
accounting
on
corporate
sustainability,
in
addition
examining
moderating
financial
transparency.
A
quantitative
survey
was
employed
collect
data
from
298
Malaysian
specialists
using
questionnaires
a
289-5th
point
Likert
scale.
The
study
utilized
Smart-PLS
4.0
SEM-PLS
for
analysis
data.
revealed
that
adoption
found
significantly
positively
influence
sustainability.
Integration
Zakat
also
shown
have
substantial
positive
impact
aligning
philanthropy
with
sustainability
goals
enhancing
overall
outcomes.
Moreover,
transparency
confirmed
play
crucial
role
strengthening
relationships
between
practices
Financial
influences
efforts
by
providing
stakeholders
clear
insights
into
company's
commitment
initiatives.
offers
practical
interconnected
dynamics
adoption,
transparency,
integration.
findings
this
offer
valuable
implications
both
scholars
practitioners
fields
enhanced
through
integrating
sustainable
philanthropy.
By
heeding
these
implications,
can
work
towards
more
responsible
business
practices,
fostering
society
environment
while
building
trust
confidence
among
stakeholders.
