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The purpose of this study was to determine the effect of green accounting practices and carbon emission disclosure on environmental performance and firm value: moderated by firm size (study on mining companies listed on the Indonesia stock exchange). This research uses quantitative methods. The population in this study were 38 IDX mining companies for the period 2018-2022. Sample selection was used using purposive sampling method, so that the sample in this study was 29 IDX Mining sector companies for the period 2018-2022. The conclusion of this study is (i)Green Accounting Practices has a positive effect on Environmental Performance; (ii)Carbon Emission Disclosure has a positive effect on Environmental Performance; (iii)Green Accounting Practices has no effect on Firm Value; (iv)Carbon Emission Disclosure has no effect on Firm Value; (v)Environmental Performance has no effect on Firm Value; (vi)Firm Size strengthens the relationship between Environmental Performance and Firm Value.

Using A-share listed companies in Shanghai and Shenzhen from 2010 to 2019 and the density of Confucian temples and schools near sample company headquarters, this paper uses regression analysis to estimate the impact of Confucian culture on corporate environmental governance.  Enterprise environmental capital investment as a percent of total assets is the dependent variable used as a proxy for environmental governance. The log of the number of the number of Confucian temples and Confucian academies within a 200-kilometer radius of the company's registered location plus one is the independent variable. This study finds that the environmental capital expenditures increase by 0.007% for every unit increase in the independent variable. Similar results are found when the radius is expanded to 300 kilometers. The greater the influence of Confucian culture is, the more inclined enterprises are to participate in corporate environmental governance. Additionally, environmental governance information disclosure can be a key influence path for this correlation.  Further analysis finds that the relationship between Confucian culture and environmental governance is stronger with more experienced managers, a more developed institutional environment, and after 2015 following the People's Republic of China’s enactment of the Environmental Protection Law.  This study expands the literature on the factors that influence Confucian culture on corporate environmental governance, enriches the empirical evidence of the influence of the informal system of corporate environmental governance on enterprise decision-making, and confirms the modern commercial value of Confucian culture. 

Corporate Social Responsibility (CSR), the adoption of responsible business practices concerning economic, environmental and social principles, is a tool to develop market value for various stakeholder groups. CSR can create several competitive advantages and should not be seen as a cost, but as a strategic initiative to aid organisations in competing in the market. Effective internal CSR communication to employees enhances an organisation’s corporate identity (CI) – ultimately affecting employees’ attitudes and behaviour. This paper aims to explore South African retail employees’ perceptions of internal CSR communication methods used by their organisations. A dataset of 229 employees participated by completing a computer-aided self-administered survey, which was distributed via LinkedIn. The main findings of the study indicate that employees perceived their organisations to make use of e-mail communication, internal newsletters, web and social media platforms to communicate with them regarding CSR, indicating that other internal communication platforms such as intranet or internal meetings can be utilised more to communicate with employees.

A significant challenge facing companies is to identify and implement sustainable best practices within their corporate strategies in order to align with the UN Sustainable Development Goals (SDGs). This study aims to assess companies' perspectives on sustainable development and their approaches to its integration, focusing in particular on the social dimension. The research aims to examine the reporting of the SDGs adopted and implemented by four listed companies. Using a case study methodology, this article analyses the sustainability reports of OMV Petrom, One United Properties, Sphera Franchise Group and Alro for the year 2022. In addition to sustainability disclosure requirements, these reports provide information on the impact of companies on environmental, social and governance factors. Specifically, the inclusion of information related to the SDGs in the sustainability reports of these four companies differentiates them, as they represent a minority among Romanian companies in reporting such data. The novelty of the study consists in its contribution to the existing literature by providing an insight into the sustainability practices adopted and implemented by major Romanian companies.

This study investigated the relationship between corporate social responsibility (CSR) and the growth of small and medium-sized enterprises (SMEs). It examined the extent to which SMEs can engage in CSR to achieve larger sizes. A purposive study selected three large corporates that started as SMEs and grew to become large corporates through CSR. Interviews with managers leading CSR in these corporates revealed that CSR can be a key driver of growth, leading to larger sizes. The study concludes that CSR can be effectively used by SMEs to enhance their growth, potentially even to multinational enterprise levels. Recommendations include training employees in CSR knowledge, integrating CSR into business operations, prioritizing CSR initiatives, exposing management to CSR, and incorporating CSR into the mission for strategic status.

Despite small and medium enterprises (SMEs) being the backbone of any economy, their performance is not satisfactory. Corporate Social Responsibility (CSR) is frequently utilised to improve business sustainability and meet stakeholder responsibilities. However, literature focuses on CSR practices in larger corporations, neglecting the practice in SMEs. On the other hand, CSR research usually overlooks internal stakeholders such as employees. In order to bridge this gap, the researcher investigated internal stakeholders’ perceptions of CSR in a South African medium-sized organization located in the eThekwini municipal area, as this perspective is critical in developing a comprehensive CSR strategy. Data for this research was gathered through interviews and focus group discussions with managers and employees of the selected organization. Thematic content analysis was the primary method utilised for analysing the collected data, which was aided by NVivo 12 software for complete data processing and organization. The findings revealed that employees view CSR as a viable practice that encourages dedication and motivation to improve work performance. CSR implementation within the organization is seen as an effective motivational tool, resulting in greater output, increased staff dedication, decreased absenteeism, and increased employee turnover. The researcher argues that CSR can increase employee performance and emphasizes the necessity for SME managers to incorporate social, environmental and employee-related CSR projects into their business strategy to improve overall performance.

ESGs, or sustainable business practices, are becoming more and more popular as more stakeholders, regulators, and investors want to conduct business in a way that helps address urgent global issues like environmental degradation, climate change, ethical supply chains, and global well-being. Consequently, while making investment decisions, environmental, social, and governance (ESG) factors are given more weight in the operational and strategic objectives of the organization. The purpose of this research is to determine the relationship between a company's financial success and market value and its environmental, social, and governance (ESG) performance. This research uses financial performance as a mediating impact and integrates the risk mitigation element, which is the foundation of sustainability. Data from publicly traded businesses on the Indonesia Stock Exchange with ESG risk from Sustainalytics and ESG ratings from Refinitiv were used in the study. Purposive sampling was the sampling approach utilized to acquire 48 observation firms for empirical testing. The results indicate that only the individual environmental ESG score has a positive and significant impact on financial performance and company value, whereas the composite ESG score has a positive and substantial impact on financial performance. The finding of this study is that the improvement of corporate ESG performance can increase corporate value, and corporate financial performance provides an obvious mediating effect. The findings further show that low-risk ESG scores have an impact on increasing firm value with financial performance as the mediation.

The purpose of this study is to analyze whether there are differences in the impact of corporate social responsibility on its financial performance and stock performance in different industries. The research period is from 2016 to 2018. The samples are selected from the corporate social responsibility award-winning companies selected by Commonwealth Magazine and Vision Magazine, and the financial information comes from Taiwan Economic News (TEJ). The empirical results show that traditional heavy industries have been established for a long time and the equipment is relatively old, so it needs to pay a relatively high cost to improve. Therefore, in this type of industry, corporate social responsibility has a negative impact on its financial impact, and even if it is a reputation It has won the evaluation of the public, but its stock characteristics are not easy to fluctuate, so the impact on its stock performance is not significant. On the contrary, in the other two industries, corporate social responsibility will not burden its financial performance, but will positively help its stock performance. Among them, in the electronics industry, corporate social responsibility will positively help its financial performance. It may be that this type of industry has a relatively high bargaining power for products and relatively advanced technology, so it can transfer the cost of corporate responsibility invested to the selling price of the product.

The specific goal of this study is to find out how retail investors consider company ESG issues while making investment decisions, with their moral awareness (MA) serving as a moderator. The framework's foundations are the norm activation model (NAM) and the theory of planned behavior (TPB). The report is based on a questionnaire survey that was completed by 599 retail investors in Dhaka and Chattagram, Bangladesh. To examine the data and verify the theories, the PLS path modeling approach is employed. Six hypotheses are investigated using structural equation modeling; five are found to be significant and one to be non-significant. All of the hypotheses are positive. The findings of the research demonstrate that when making investment decisions, investors take a company's social, environmental, and governance issues into account. The moral awareness of investors seems to influence their investment decisions as well. By presenting empirical data on the relationship between business ESG issues and investment decisions with moderating impacts on investors' moral awareness, the paper advances the field of behavioral finance research. It implies that corporate advertising tactics may support global reporting requirements, draw impact investors, and promote moral and environmental education. To safeguard ESG concerns and promote sustainable growth of the capital market and economy, governments should enact laws, rules, and directives.

The study's objective is to examine the impact of ESG investing on the stock performance of financial service providers in South Africa (SA) during the COVID-19 pandemic. This has significant ramifications for the usefulness of ESG investing during a crisis period. To this end, the study employs the panel nonlinear autoregressive distributed lags (PNARDL). The study finds that ESG investing had a significant impact on stock performance. The error term in the PNARDL reveals that the share price of financial service providers in SA was significantly affected by ESG investing. The PNARDL shows that, on average, a 1 percent increase in ESG investing increased stock price returns by 5 percent, cetiris paribus. This crucial finding has significant implications. It implies that ESG was another significant resilience factor behind the stock performance of financial service providers. Moreover, the PNARDL found that reducing ESG investing negatively affected stock price returns, while increasing ESG investing positively affected stock price returns during COVID-19. Hence, the study recommends that financial service providers increase ESG investing during a crisis period.

This paper aims to provide an overview of corporate social responsibility (CSR) from an Islamic perspective. The discussion includes an overview on aspects such as CSR activities, CSR and the environment, CSR and marketing, CSR and stakeholders, CSR benefits and challenges and CSR research conducted in various countries. The research is based on a narrative review, considering selected literature relevant to the topic. In general, the study concludes that engaging in CSR does not violate the Sharia, however, there are numerous challenges in implementing and reporting on the impact of CSR activities. Thus, more studies of an empirical nature are needed to understand CSR in the context of the Islamic financial system.

Investor interest in a company can be measured by changes in the share price of each company. This research will test and analyse the impact of corporate social responsibility, profitability and enterprise value on share prices. The share price becomes an attraction for investors and becomes the basis for the valuation of the company, which can be observed from the rising or falling share price trend. The data source uses secondary data in annual financial and sustainability reports of each company listed on the Indonesia Stock Exchange (IDX) and Sri Kehati Index, respectively, in 2016 - 2020. The data analysis method uses panel data regression, which was conducted in stages to determine the most appropriate regression model, and finally fixed effect was selected. The results of the study show that the variables of profitability and firm value affect stock prices, while social responsibility does not.

This paper examines the protection against systemic risks of the financial and stock performance of firms in receipt of ‘corporate social responsibility’ (CSR) awards. The data we obtained from the Taiwan Economic Journal (TEJ) in 2016-2018, comprised of CSR-award-recipient firms (CSR firms) voted for by the Common Wealth and Global Views magazines, for a sample period running from the third quarter of 2017 to the third quarter of 2018. Our empirical results reveal that in terms of their financial performance, as compared to non-CSR-award-recipient (non-CSR) firms, CSR firms failed to demonstrate any better protection against systemic risks (such as the US-China trade war). However, the stock performance of CSR firms clearly provided better protection than that of non-CSR firms; the reason for this observation is assumed to be the higher operational costs faced by CSR firms seeking to continue to pursue their CSR goals when encountering systemic risks. Nevertheless, participation in CSR is found to have an insurance-like effect on firm value, which clearly helps to increase the confidence of investors and reduce stock volatility

This study aims to determine the impact of leverage, profitability, and size on firm value with CSR disclosure as a moderating variable. The research population is Consumer Goods Industry-Cosmetics and Household Sub-Sector companies listed on the IDX for 2015-2021. Sampling was conducted by purposive sampling with specific criteria, and then the data were analyzed using Moderated Regression Analysis (MRA). It is clearly seen from the data analysis that leverage, profitability and firm size did not affect firm value. Therefore, CSR disclosure cannot moderate the relationship between profitability, firm size, and firm value but weakens the relationship between leverage and firm value. Thus, CSR disclosure can moderate the relationship between leverage and firm value.

This study examines the effects of profitability, leverage, and Islamic social reporting (ISR) on firm value. This study uses explanatory research with a quantitative approach. The population in this study is all companies from the basic and chemical industry sectors listed on the Indonesian Syariah Stock Index in consecutive years reporting financial statements for 2017–2021. Saturated sampling is selected as the sampling method, and documentation is used to collect data. The data were analyzed using path analysis with the help of IBM-SPPS-21. The results showed that profitability significantly affects firm value, while leverage does not significantly affect firm value. Profitability significantly affects ISR reporting, whereas influence does not affect ISR reporting. ISR reporting can increase the value of a company. ISR reporting can mediate the relationship between profitability and firm value. However, ISR reporting cannot mediate the impact of leverage on firm value. The findings of this study suggest that to maximize returns, it is necessary to pay attention to the company's profitability, the proportion of leverage used, and the company's ISR reporting.

Indonesia has set target to reduce its carbon emissions by 29% to 41% for 2030 (Perpres No. 98 Year 2021). Contrary to this target, carbon emissions in Indonesia have increased by 157% from 1990 to 2018. This paper aims to investigate the effect of media exposure, carbon performance, and firm characteristics on carbon emission disclosure, and with firm size and firm age as control variables. The analysis technique used is multiple linear regression with panel data to analyzed 334 non-financial companies that are listed in the Indonesia Stock Exchange (IDX) during the period of 2018-2021. Main findings of the study demonstrate that (i) media exposure has no significant effect on carbon emission disclosure, (ii) carbon performance has negative significant effect on carbon emission disclosure, (iii) profitability has no significant effect on carbon emission disclosure, and (iv) leverage has no significant effect on carbon emission disclosure.

Whether investors take into account a company's environmental, social, and governance (ESG) issues when making investment decisions (ID), how they interpret corporate reputation (CR) as a result of ESG issues, and whether CR mediates the relationship between ESG issues and ID are the goals of this study. The theory of planned behavior (TPB) and the signaling theory are the bases of the framework. The study was based on a questionnaire survey that received 599 responses from active retail investors in two Bangladeshi cities, Dhaka and Chattagram. The PLS path modeling method was used to analyze the data and test the hypothesis. The empirical findings reveal that corporate ESG issues considerably impact ID and that CR mediates this relationship. This study contributes to behavioral finance by offering empirical proof of the relationship between company ESG issues and investment decisions. By examining the indirect effects of ESG issues on ID via CR, this study contributes to the body of knowledge. It is therefore advised that strategic managers be required to use ESG practices as it builds reputation. At the same time, the government should create public policies, orders, and rules for upholding the ESG issues that contribute to the sustainable development of the capital market and the economy.

The current study sought to assess the banks in South Africa and their compliance with IT disclosures and narrating in their integrated reports for the 2021 financial year, as required by King IV. Empirical analysis was undertaken using a descriptive study based on secondary data from integrated reports of the five (5) biggest banks by asset size and market share. Data was analysed using both content analysis and descriptive statistical analysis. Findings showed no universal compliance with 80% compliance rate being recorded for various recommendations contained in Principle 12 of King IV. Thus, there remains non-compliance by 20% of studied banks with regards to various recommendations. The study recommends that banks strive to make the requisite IT disclosures in their integrated reports, particularly given the importance of such disclosures and related compliance. Further, the disclosure made by banks should be as material and comprehensive as possible and not just a tick-box kind of disclosure. This would enhance the utility of disclosures provided to stakeholders.

This paper examines CSR approaches and practices of local firms in Ethiopia, where the state is still a key player in business life. Moreover, it assesses at which stage Ethiopian CSR is. This mixed-method study includes quantitative analysis through SPSS and qualitative content analysis. A revised CSR practices scale has been conducted on owners/managers and employees of 100 local companies in Ethiopia. Besides, the companies' official websites have been thoroughly reviewed using five variables to understand their CSR approaches and practices better. The findings reveal that Ethiopian companies practice CSR though it is at the stage of fragmented CSR and the priorities differ from the global trend. Most respondent companies generally have excellent legal practices and CSR practices toward employees and customers. However, philanthropy, social sustainability, and management of CSR are remarkably at a mediocre level. Content analysis shows similarity with the results of quantitative study, to the exclusion of philanthropy. Notably, the hierarchy derived from our research varies also with Visser's CSR model.

This study aims to determine the factors influencing carbon emissions disclosure in basic and chemical industrial companies listed on the IDX in 2016-2019. The research approach used in this study is a quantitative approach of the Explanatory Research type to explain the relationship between the independent and dependent variables through hypothesis testing. The sample selection was used using a purposive sampling method with the following criteria. Data in the form of financial reports and company annual reports were obtained from the website of the Indonesia Stock Exchange ICMD (Indonesian Capital Market Directory), and www.finance.yahoo.com. The data used in this study are time series and cross-section data. Based on the research that has been done, it can be concluded that the Good Corporate Governance variable has a positive and significant effect on Carbon Emissions Disclosure; Managerial Ownership Variables have a negative and significant effect on Carbon Emissions Disclosures; firm Value Variables do not affect Carbon Emissions Disclosures, Leverage Variables do not affect Carbon Emissions Disclosures, Company Size Variables have a positive and significant effect on Carbon Emissions Disclosures, Good Corporate Governance Variables, Managerial Ownership, Firm Value, Leverage and Firm Size jointly influence Carbon Emissions Disclosure. The results of this study can provide information for regulators, company management, investors, creditors, and other interested parties to understand the importance of the supervisory function in a company.