Due to environment protection issue, waste management becomes one of important factors in maintaining organization sustainability. In developed country, a growing number of companies began to integrate the pro environment practices, such as waste management practices, into their business strategy. In contrast, the implementation of waste management practices by business organizations in developing country, like Indonesia, is still rare. Waste generated by industries is greater than the capacity to manage this volume of waste. This poses a problem that leads to improper disposal of waste and pollution. This study aims to design a research model which investigates the relation of institutional environment including cognitive, regulatory, and normative element; manager environmental attitudes, worker environmental attitudes, environmental policy, strategic waste management practices, and financial performance.
{"title":"Proposed Model For Industrial Waste Management Practices and Its Impact on Organisational Performance","authors":"Suzy Noviyanti, Yefta Andi Kus Noegroho, Jony Oktavian Haryanto, Lanita Winata","doi":"10.22164/ISEA.V9I1.96","DOIUrl":"https://doi.org/10.22164/ISEA.V9I1.96","url":null,"abstract":"Due to environment protection issue, waste management becomes one of important factors in maintaining organization sustainability. In developed country, a growing number of companies began to integrate the pro environment practices, such as waste management practices, into their business strategy. In contrast, the implementation of waste management practices by business organizations in developing country, like Indonesia, is still rare. Waste generated by industries is greater than the capacity to manage this volume of waste. This poses a problem that leads to improper disposal of waste and pollution. This study aims to design a research model which investigates the relation of institutional environment including cognitive, regulatory, and normative element; manager environmental attitudes, worker environmental attitudes, environmental policy, strategic waste management practices, and financial performance.","PeriodicalId":31316,"journal":{"name":"Issues in Social and Environmental Accounting","volume":"9 1","pages":"5-17"},"PeriodicalIF":0.0,"publicationDate":"2015-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68169252","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
To survive in such a highly competitive market, hotels have to sustain better-than-average performance over time. However, the empirical research on the ways and means of improving sustainable hotel performance, specifically in developing countries like Indonesia, is scant. This study aims to help fill the knowledge gap of Indonesian hotel managers by providing empirical evidence on how competitive strategy could play a role in improving hotel sustainable performance (HSP). The Sustainable Balanced Scorecard (SBSC) approach was used to measure HSP based on financial, customer, internal business process, learning and growth, and social and environmental perspectives. A mixed methods research approach was used to test the relationships among the above mentioned variables. Online survey and in-depth interviews were used to collect data. The quantitative data were analysed using Partial Least Square (PLS). The results revealed that competitive strategy, particularly in the form of differentiation, had a significant influence on HSP.
{"title":"Competitive Strategy and Sustainable Performance: The Application of Sustainable Balanced Scorecard","authors":"Riana Sitawati, Lanita Winata, Lokman Mia","doi":"10.22164/ISEA.V9I1.99","DOIUrl":"https://doi.org/10.22164/ISEA.V9I1.99","url":null,"abstract":"To survive in such a highly competitive market, hotels have to sustain better-than-average performance over time. However, the empirical research on the ways and means of improving sustainable hotel performance, specifically in developing countries like Indonesia, is scant. This study aims to help fill the knowledge gap of Indonesian hotel managers by providing empirical evidence on how competitive strategy could play a role in improving hotel sustainable performance (HSP). The Sustainable Balanced Scorecard (SBSC) approach was used to measure HSP based on financial, customer, internal business process, learning and growth, and social and environmental perspectives. A mixed methods research approach was used to test the relationships among the above mentioned variables. Online survey and in-depth interviews were used to collect data. The quantitative data were analysed using Partial Least Square (PLS). The results revealed that competitive strategy, particularly in the form of differentiation, had a significant influence on HSP.","PeriodicalId":31316,"journal":{"name":"Issues in Social and Environmental Accounting","volume":"9 1","pages":"51-75"},"PeriodicalIF":0.0,"publicationDate":"2015-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68169753","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
To contribute to the debate concerning performance measurement, this study investigated some talent factors that can influence business performance of Indonesian finance industry and to provide a framework by which business leaders could assess their current management capabilities. Using purposive sampling, 56 finance companies listed on Indonesia Stock Exchange in 2012 were selected. Corporate governance aspects were measured by employing 12 talent factors and business performance was measured using profit per employee, revenue per employee, and market capitalization per employee. 12 hypotheses were tested using multiple regression analysis. The authors concluded on 2 things. Firstly, the greater the number of audit committee members, the higher the profit per employee and secondly, higher remuneration for directors and commissioners induced better business performance, as measured by three indicators. However, larger number of employees worsens profit per employee, revenue per employee, and market capitalization per employee.
{"title":"The Influence of Talent Factors on Business Performance","authors":"Fanny Soewignyo, T. Soewignyo","doi":"10.22164/ISEA.V9I1.100","DOIUrl":"https://doi.org/10.22164/ISEA.V9I1.100","url":null,"abstract":"To contribute to the debate concerning performance measurement, this study investigated some talent factors that can influence business performance of Indonesian finance industry and to provide a framework by which business leaders could assess their current management capabilities. Using purposive sampling, 56 finance companies listed on Indonesia Stock Exchange in 2012 were selected. Corporate governance aspects were measured by employing 12 talent factors and business performance was measured using profit per employee, revenue per employee, and market capitalization per employee. 12 hypotheses were tested using multiple regression analysis. The authors concluded on 2 things. Firstly, the greater the number of audit committee members, the higher the profit per employee and secondly, higher remuneration for directors and commissioners induced better business performance, as measured by three indicators. However, larger number of employees worsens profit per employee, revenue per employee, and market capitalization per employee.","PeriodicalId":31316,"journal":{"name":"Issues in Social and Environmental Accounting","volume":"9 1","pages":"76-99"},"PeriodicalIF":0.0,"publicationDate":"2015-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68169204","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study investigates whether organisational commitment is associated with organisations‘CSR performance within sustainability aspects of their internal process. A structural equation model (SEM) tested two sequential direct associations between: (1) senior management employees‘ affective and continuance organisational commitment and organisations‘ conventional value-creating internal processes; (2) conventional value-creating internal processes and organisations‘ CSR performance within sustainability value-creating internal process. The SEM results show an indirect association between affective commitment and CSR performance within sustainability value-creating internal process, which is mediated by the conventional value-creating internal processes. The findings support an integrated sustainability internal process within a sustainability balanced scorecard (SBSC) as depicted in Kaplan and Norton‘s strategy map. Organisations may develop internal processes that promote CSR outcome characteristics when employees possess higher levels of affective organisational commitment. Future research could investigate a broader range of environmental outcomes within CSR performance.
{"title":"The Association between Organisational Commitment And Corporate Social Responsibility-Environmental Performance Within an Integrated Sustainability Balanced Scorecard Framework","authors":"K. Rae, J. Sand, D. Gadenne","doi":"10.22164/ISEA.V9I1.98","DOIUrl":"https://doi.org/10.22164/ISEA.V9I1.98","url":null,"abstract":"This study investigates whether organisational commitment is associated with organisations‘CSR performance within sustainability aspects of their internal process. A structural equation model (SEM) tested two sequential direct associations between: (1) senior management employees‘ affective and continuance organisational commitment and organisations‘ conventional value-creating internal processes; (2) conventional value-creating internal processes and organisations‘ CSR performance within sustainability value-creating internal process. The SEM results show an indirect association between affective commitment and CSR performance within sustainability value-creating internal process, which is mediated by the conventional value-creating internal processes. The findings support an integrated sustainability internal process within a sustainability balanced scorecard (SBSC) as depicted in Kaplan and Norton‘s strategy map. Organisations may develop internal processes that promote CSR outcome characteristics when employees possess higher levels of affective organisational commitment. Future research could investigate a broader range of environmental outcomes within CSR performance.","PeriodicalId":31316,"journal":{"name":"Issues in Social and Environmental Accounting","volume":"9 1","pages":"32-50"},"PeriodicalIF":0.0,"publicationDate":"2015-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68168768","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study seeks to explore the crucial part in EMS implementation; i.e. environmental aspects and impacts, Good Environmental Practice to be developed in construction site, as well as the level of awareness or understanding amongst site staffs on ISO 14001 EMS implementation in their organizations. Data were collected via interviews, surveys and site visits. A number of environmental aspects and impacts, and Good Environmental Practices based on ISO 14001:2004 have been identified. The level of understanding of the site staffs on ISO 14001 EMS requirements has been found to be good except for matters concerning Schedule Waste Management. In conclusion, the successful implementation of ISO 14001 EMS mainly depends on staffs‘ understanding.
{"title":"Environmental Management Systems (EMS) ISO 14001 Implementation in Construction Industry: A Malaysian Case Study","authors":"S. Yusoff, Ridwan Nordin, Haslinda Yusoff","doi":"10.22164/ISEA.V9I1.97","DOIUrl":"https://doi.org/10.22164/ISEA.V9I1.97","url":null,"abstract":"This study seeks to explore the crucial part in EMS implementation; i.e. environmental aspects and impacts, Good Environmental Practice to be developed in construction site, as well as the level of awareness or understanding amongst site staffs on ISO 14001 EMS implementation in their organizations. Data were collected via interviews, surveys and site visits. A number of environmental aspects and impacts, and Good Environmental Practices based on ISO 14001:2004 have been identified. The level of understanding of the site staffs on ISO 14001 EMS requirements has been found to be good except for matters concerning Schedule Waste Management. In conclusion, the successful implementation of ISO 14001 EMS mainly depends on staffs‘ understanding.","PeriodicalId":31316,"journal":{"name":"Issues in Social and Environmental Accounting","volume":"9 1","pages":"18-31"},"PeriodicalIF":0.0,"publicationDate":"2015-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68169258","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Competence Management (CM) has been discussed in contemporary academic and practitioner literature as a managing tool of Core Competences. Most of the studies of CM deal with manufacturing sector and profit organizations. Very little is known about CM in services and almost nothing in not-for profit organization. No research report has yet been found in educational institutions. Although, CM is not only important in manufacturing and profit organizations but also important in non-profit, like educational institutions, in order to meet the required quality and competitiveness of 21st century's education. Thus, an attempt has been made in this research to study CM in the administration of one the top ranking University in a Nordic country. The result results reveal that competencies had been defined in individual, network and unit level, but lack of integration of a comprehensive CM framework unable the higher educational institution to achieve the benefits of core competence. Based on the empirical findings, some policy and research directions are given at the end of the research.
{"title":"Managing Competency in Non-Profit Organization: Experience with a European University","authors":"M. Hussain, J. Russell, Ayman E. Haddad","doi":"10.22164/isea.v8i4.94","DOIUrl":"https://doi.org/10.22164/isea.v8i4.94","url":null,"abstract":"Competence Management (CM) has been discussed in contemporary academic and practitioner literature as a managing tool of Core Competences. Most of the studies of CM deal with manufacturing sector and profit organizations. Very little is known about CM in services and almost nothing in not-for profit organization. No research report has yet been found in educational institutions. Although, CM is not only important in manufacturing and profit organizations but also important in non-profit, like educational institutions, in order to meet the required quality and competitiveness of 21st century's education. Thus, an attempt has been made in this research to study CM in the administration of one the top ranking University in a Nordic country. The result results reveal that competencies had been defined in individual, network and unit level, but lack of integration of a comprehensive CM framework unable the higher educational institution to achieve the benefits of core competence. Based on the empirical findings, some policy and research directions are given at the end of the research.","PeriodicalId":31316,"journal":{"name":"Issues in Social and Environmental Accounting","volume":"8 1","pages":"209-224"},"PeriodicalIF":0.0,"publicationDate":"2014-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68169141","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Indonesia, as a country with high vulnerable to the effects of global climate change due to greenhouse gas emissions, is committed to implementing the Kyoto Protocol by issuing the Law No. 17 of 2004 regulating the ratification of the Kyoto Protocol to the United Nations Framework Convention on Climate Change. On the other hand, Indonesia with the second larg- est tropical forest in the world is expected to contribute oxygen to protect the world's top green- house gas effect as the main cause of global warming. This study aims to provide empirical evidence of the extent to which the response of companies in Indonesia in addressing global warming due to carbon emissions leading to dumping greenhouse gases and what efforts done as a form of corporate social responsibility. This study found that there are differences in the disclosure of carbon emissions before and after the enactment of Indonesian Act No. 17 of 2004. However, the study also found that only about 10% of manufacturing companies in Indo- nesia have an action associated with a reduction in carbon emissions of the company.
{"title":"Comparation of Greenhouse Gas Emission Disclosure Before and After Enactment of the Indonesia Act No. 17 of 2004","authors":"Yuztitya Asmaranti, Lindrianasari Lindrianasari","doi":"10.22164/ISEA.V8I4.95","DOIUrl":"https://doi.org/10.22164/ISEA.V8I4.95","url":null,"abstract":"Indonesia, as a country with high vulnerable to the effects of global climate change due to greenhouse gas emissions, is committed to implementing the Kyoto Protocol by issuing the Law No. 17 of 2004 regulating the ratification of the Kyoto Protocol to the United Nations Framework Convention on Climate Change. On the other hand, Indonesia with the second larg- est tropical forest in the world is expected to contribute oxygen to protect the world's top green- house gas effect as the main cause of global warming. This study aims to provide empirical evidence of the extent to which the response of companies in Indonesia in addressing global warming due to carbon emissions leading to dumping greenhouse gases and what efforts done as a form of corporate social responsibility. This study found that there are differences in the disclosure of carbon emissions before and after the enactment of Indonesian Act No. 17 of 2004. However, the study also found that only about 10% of manufacturing companies in Indo- nesia have an action associated with a reduction in carbon emissions of the company.","PeriodicalId":31316,"journal":{"name":"Issues in Social and Environmental Accounting","volume":"8 1","pages":"225-234"},"PeriodicalIF":0.0,"publicationDate":"2014-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68169153","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The purpose of this research is to analyse corporate sustainability commitment level (SCL) and its determinants by examining the extent of Sustainability Balanced Scorecard (SBSC) public disclosures provided by Australia‟s largest publicly listed companies. First, content analysis is used to scrutinise publicly available disclosures. Then, logistic regression is conducted to analyse the determinants of SCL. The analysis shows that the company‟s level of commitment to sustainability can be determined from voluntary disclosures using a set of criteria developed from the relevant SBSC and environmental management literature. It is also found that SCL is significantly associated to size, leverage, industry and government reporting legislation but not to profitability.
{"title":"Sustainability Balanced Scorecard Disclosures and Corporate Commitment to Sustainability: An Australian Study","authors":"E. Elijido-Ten, Yulianda Tjan","doi":"10.22164/ISEA.V8I4.93","DOIUrl":"https://doi.org/10.22164/ISEA.V8I4.93","url":null,"abstract":"The purpose of this research is to analyse corporate sustainability commitment level (SCL) and its determinants by examining the extent of Sustainability Balanced Scorecard (SBSC) public disclosures provided by Australia‟s largest publicly listed companies. First, content analysis is used to scrutinise publicly available disclosures. Then, logistic regression is conducted to analyse the determinants of SCL. The analysis shows that the company‟s level of commitment to sustainability can be determined from voluntary disclosures using a set of criteria developed from the relevant SBSC and environmental management literature. It is also found that SCL is significantly associated to size, leverage, industry and government reporting legislation but not to profitability.","PeriodicalId":31316,"journal":{"name":"Issues in Social and Environmental Accounting","volume":"8 1","pages":"185-208"},"PeriodicalIF":0.0,"publicationDate":"2014-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68169127","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
When studying fishing activities in south Mediterranean, particularly in Algeria, we face the particular case of coastal territory. The high dependence of human activities on marine territories and their resources is always related to the high level of conflicts, between fishing actors and other stakeholders, generated by some conservation projects. The aim of this paper is to highlight and illustrate the approach of MPAs (Marine Protected Areas) governance and their role in conserving biodiversity, in order to clarify their economic, social and environmental impacts on human activities such as fishing. This paper defends the flowing thesis: in the long term, protection could reduce conflicts, contribute to sustainable management of fisheries and improve the welfare of fishers’ community.
{"title":"Contribution of Marine Protected Areas in Fisheries Governance in South Mediterranean","authors":"S. Chakour, A. Chaker","doi":"10.22164/ISEA.V8I3.91","DOIUrl":"https://doi.org/10.22164/ISEA.V8I3.91","url":null,"abstract":"When studying fishing activities in south Mediterranean, particularly in Algeria, we face the particular case of coastal territory. The high dependence of human activities on marine territories and their resources is always related to the high level of conflicts, between fishing actors and other stakeholders, generated by some conservation projects. The aim of this paper is to highlight and illustrate the approach of MPAs (Marine Protected Areas) governance and their role in conserving biodiversity, in order to clarify their economic, social and environmental impacts on human activities such as fishing. This paper defends the flowing thesis: in the long term, protection could reduce conflicts, contribute to sustainable management of fisheries and improve the welfare of fishers’ community.","PeriodicalId":31316,"journal":{"name":"Issues in Social and Environmental Accounting","volume":"8 1","pages":"156-170"},"PeriodicalIF":0.0,"publicationDate":"2014-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68169009","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The objective of this study is to investigate the CSR (Corporate Social Responsibility) practicesafter issuing the government regulation as the implementation guideline of the CSR as stipulatedin the law no.40/2007 through business players’ interviews. Using the semi-structured interviewswith Indonesian executives/informants of Indonesian companies, this study found thatCSR practices have been viewed as philanthropic activities of companies with all the consequences that follow: shareholder as the most important stakeholder, reporting CSR practice as means to have public image and no need to have any standard to prepare CSR practice reporting. Given the findings, there is a need to redefined CSR based on the intention to maintain good relationship with stakeholders and to have the integrated management system to help management well interact with them in market and non-market mechanism.
{"title":"The Indonesian Executives Perspective of CSR Practices","authors":"Hasan Fauzi","doi":"10.22164/ISEA.V8I3.92","DOIUrl":"https://doi.org/10.22164/ISEA.V8I3.92","url":null,"abstract":"The objective of this study is to investigate the CSR (Corporate Social Responsibility) practicesafter issuing the government regulation as the implementation guideline of the CSR as stipulatedin the law no.40/2007 through business players’ interviews. Using the semi-structured interviewswith Indonesian executives/informants of Indonesian companies, this study found thatCSR practices have been viewed as philanthropic activities of companies with all the consequences that follow: shareholder as the most important stakeholder, reporting CSR practice as means to have public image and no need to have any standard to prepare CSR practice reporting. Given the findings, there is a need to redefined CSR based on the intention to maintain good relationship with stakeholders and to have the integrated management system to help management well interact with them in market and non-market mechanism.","PeriodicalId":31316,"journal":{"name":"Issues in Social and Environmental Accounting","volume":"8 1","pages":"171-181"},"PeriodicalIF":0.0,"publicationDate":"2014-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68169044","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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