Pub Date : 2024-10-05DOI: 10.1016/j.sftr.2024.100329
Ravichandran K. Subramaniam , Shyamala Dhoraisingam Samuel , Manjeevan Seera , Nafis Alam
Transparency and accountability are critical components of corporate sustainability. This study uses machine learning and empirical analysis to examine the influence of corporate social responsibility (CSR) committees and environmental, social, and governance (ESG) initiatives on corporate sustainability. Using 2017–2021 Bloomberg Terminal data, we investigated the environmental footprints, disclosure practices, risk profiles, and ESG fund commitments of Fortune 500 companies. Key findings indicate that CSR committees positively impact environmental performance, with an increase in environmental responsibility over time. Policy implications highlight the necessity for collaboration to prioritize environmental sustainability and address climate risk disclosure auditing within the audit profession.
{"title":"Utilising machine learning for corporate social responsibility (CSR) and environmental, social, and governance (ESG) evaluation: Transitioning from committees to climate","authors":"Ravichandran K. Subramaniam , Shyamala Dhoraisingam Samuel , Manjeevan Seera , Nafis Alam","doi":"10.1016/j.sftr.2024.100329","DOIUrl":"10.1016/j.sftr.2024.100329","url":null,"abstract":"<div><div>Transparency and accountability are critical components of corporate sustainability. This study uses machine learning and empirical analysis to examine the influence of corporate social responsibility (CSR) committees and environmental, social, and governance (ESG) initiatives on corporate sustainability. Using 2017–2021 Bloomberg Terminal data, we investigated the environmental footprints, disclosure practices, risk profiles, and ESG fund commitments of Fortune 500 companies. Key findings indicate that CSR committees positively impact environmental performance, with an increase in environmental responsibility over time. Policy implications highlight the necessity for collaboration to prioritize environmental sustainability and address climate risk disclosure auditing within the audit profession.</div></div>","PeriodicalId":34478,"journal":{"name":"Sustainable Futures","volume":"8 ","pages":"Article 100329"},"PeriodicalIF":3.3,"publicationDate":"2024-10-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142420246","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-10-04DOI: 10.1016/j.sftr.2024.100323
Baitong Li , Jian Li
The surge in informal E-waste recycling has led to significant resource wastage and environmental hazards. The current government-centered governance system faces substantial obstacles to effective implementation due to information gaps and operational challenges. This study adopts the concept of social governance by incorporating public participation into the traditional government-led e-waste recycling system. Utilizing the bounded rationality of evolutionary game theory, this research constructs a tripartite game model involving the government, recyclers, and the public. It analyzes the behavioral strategy choices of each participant and the mechanisms of mutual influence under different scenarios. The main findings are: (1) Solely relying on public power is insufficient for effectively governing informal recyclers. (2) Reasonable and moderate incentives can promote public participation, serving as an effective supplementary tool for government regulation. (3) Increasing public exposure to the informal dismantling behaviors of recyclers is crucial for enhancing governance effectiveness. Specific measures can include establishing complaint departments for related incidents and creating media channels. These findings underscore the importance of integrating public participation into e-waste governance to address the limitations of a purely government-centered approach.
{"title":"Public participation in Governance of E-waste recycling: A tripartite evolutionary game analysis","authors":"Baitong Li , Jian Li","doi":"10.1016/j.sftr.2024.100323","DOIUrl":"10.1016/j.sftr.2024.100323","url":null,"abstract":"<div><div>The surge in informal E-waste recycling has led to significant resource wastage and environmental hazards. The current government-centered governance system faces substantial obstacles to effective implementation due to information gaps and operational challenges. This study adopts the concept of social governance by incorporating public participation into the traditional government-led e-waste recycling system. Utilizing the bounded rationality of evolutionary game theory, this research constructs a tripartite game model involving the government, recyclers, and the public. It analyzes the behavioral strategy choices of each participant and the mechanisms of mutual influence under different scenarios. The main findings are: (1) Solely relying on public power is insufficient for effectively governing informal recyclers. (2) Reasonable and moderate incentives can promote public participation, serving as an effective supplementary tool for government regulation. (3) Increasing public exposure to the informal dismantling behaviors of recyclers is crucial for enhancing governance effectiveness. Specific measures can include establishing complaint departments for related incidents and creating media channels. These findings underscore the importance of integrating public participation into e-waste governance to address the limitations of a purely government-centered approach.</div></div>","PeriodicalId":34478,"journal":{"name":"Sustainable Futures","volume":"8 ","pages":"Article 100323"},"PeriodicalIF":3.3,"publicationDate":"2024-10-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142420248","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-10-02DOI: 10.1016/j.sftr.2024.100331
Ching Yin Ip
The United Nations’ Sustainable Development Goals have been gaining traction. Green entrepreneurship has emerged as an appealing strategy for governments and educators to address environmental problems. This study examines the determinants affecting the transformation of green entrepreneurial intention into behaviour, a previously unexplored area. Specifically, the moderating roles of sustainability orientation, environmental knowledge, subjective norms, and external institutional support on the effect of green entrepreneurial intention on behaviour are examined. A quantitative survey of 663 Taiwanese individuals was conducted between November and December 2022. The factor structure was evaluated using exploratory factor analyses. The positive relationship between green entrepreneurial intention and behaviour was validated using multiple regression analysis. Environmental knowledge, subjective norms, and external institutional support, but not sustainability orientation, had positive moderating roles. These findings enrich existing theories, including the theory of planned behaviour and social cognitive career theory, and provide practical guidance to educators and policy makers promoting green entrepreneurial action.
{"title":"From green entrepreneurial intention to behaviour: The role of environmental knowledge, subjective norms, and external institutional support","authors":"Ching Yin Ip","doi":"10.1016/j.sftr.2024.100331","DOIUrl":"10.1016/j.sftr.2024.100331","url":null,"abstract":"<div><div>The United Nations’ Sustainable Development Goals have been gaining traction. Green entrepreneurship has emerged as an appealing strategy for governments and educators to address environmental problems. This study examines the determinants affecting the transformation of green entrepreneurial intention into behaviour, a previously unexplored area. Specifically, the moderating roles of sustainability orientation, environmental knowledge, subjective norms, and external institutional support on the effect of green entrepreneurial intention on behaviour are examined. A quantitative survey of 663 Taiwanese individuals was conducted between November and December 2022. The factor structure was evaluated using exploratory factor analyses. The positive relationship between green entrepreneurial intention and behaviour was validated using multiple regression analysis. Environmental knowledge, subjective norms, and external institutional support, but not sustainability orientation, had positive moderating roles. These findings enrich existing theories, including the theory of planned behaviour and social cognitive career theory, and provide practical guidance to educators and policy makers promoting green entrepreneurial action.</div></div>","PeriodicalId":34478,"journal":{"name":"Sustainable Futures","volume":"8 ","pages":"Article 100331"},"PeriodicalIF":3.3,"publicationDate":"2024-10-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142420243","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-10-01DOI: 10.1016/j.sftr.2024.100326
Esnah Dzimba, John Andrew van der Poll
The disruptive innovation framework has been suggested to enhance new venture sustainability in resource-constrained contexts. This paper explores the role of human capital and strategic posture on disruptive innovation capability in low-income and resource-constrained environments. Using a generic qualitative inquiry strategy, we develop propositions tested by 20 in-depth interviews with entrepreneurs and industry role players in the South African startup incubation sector. Data from the interviews were analyzed through thematic analysis with constant comparison. The findings suggest that adopting an emerging market orientation and taking strategic risks assists in identifying the right consumer target market. Innovativeness is linked to effective product development processes, and a learning orientation contributes to the development of the skills and capabilities required for successful innovation in resource-constrained environments. Additionally, the findings emphasize prior founder knowledge and industry experience in shaping the strategic posture of entrepreneurs. Resource-constrained contexts vary significantly across regions. Our study contributes to the body of knowledge on disruptive innovations and small business sustainability in resource-constrained environments by investigating entrepreneurial dynamics in South Africa.
{"title":"Disruptive innovation capability in resource-constrained environments: The role of strategic posture and human capital","authors":"Esnah Dzimba, John Andrew van der Poll","doi":"10.1016/j.sftr.2024.100326","DOIUrl":"10.1016/j.sftr.2024.100326","url":null,"abstract":"<div><div>The disruptive innovation framework has been suggested to enhance new venture sustainability in resource-constrained contexts. This paper explores the role of human capital and strategic posture on disruptive innovation capability in low-income and resource-constrained environments. Using a generic qualitative inquiry strategy, we develop propositions tested by 20 in-depth interviews with entrepreneurs and industry role players in the South African startup incubation sector. Data from the interviews were analyzed through thematic analysis with constant comparison. The findings suggest that adopting an emerging market orientation and taking strategic risks assists in identifying the right consumer target market. Innovativeness is linked to effective product development processes, and a learning orientation contributes to the development of the skills and capabilities required for successful innovation in resource-constrained environments. Additionally, the findings emphasize prior founder knowledge and industry experience in shaping the strategic posture of entrepreneurs. Resource-constrained contexts vary significantly across regions. Our study contributes to the body of knowledge on disruptive innovations and small business sustainability in resource-constrained environments by investigating entrepreneurial dynamics in South Africa.</div></div>","PeriodicalId":34478,"journal":{"name":"Sustainable Futures","volume":"8 ","pages":"Article 100326"},"PeriodicalIF":3.3,"publicationDate":"2024-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142420245","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-09-29DOI: 10.1016/j.sftr.2024.100324
Mohd Javaid , Abid Haleem , Ravi Pratap Singh , Sakshi Dhall
Virtual Reality (VR) revolutionises education, offering a uniquely immersive and engaging learning experience. It fosters personalised learning, ignites creativity, and enhances understanding through interactive 3D models. These models transport students into a virtual world, facilitating better comprehension and memory retention. VR also addresses crucial educational challenges, such as catering to students with special needs and enabling remote learning. Nevertheless, VR also faces challenges like high initial investment and, hence, has limited adoption in education. Thus, to overcome this challenge, Additive Manufacturing (AM) is identified as an emerging technology that complements VR in education. VR provides a digital model, whereas AM provides 3D physical models, enhancing understanding in students. These technologies reduce paperwork, promote a sustainable environment, and facilitate students to learn from their homes, reducing their travelling requirements. This paper highlights that using these technologies in education contributes to achieving many United Nation's Sustainable Development Goals.
This is a review-based research, where a scoping review has been presented, with articles and research papers from the relevant sources collected and analysed to address the well identified research objectives. It also compares traditional and VR-based teaching-learning, provides a broad classification for the different education segments targetable through VR, the economic impact of VR on education, and significant applications and advantages of VR in education. We also propose using AM as a cost-effective enabler for VR in education, facilitating sustainability by achieving many of the SDG goals. Further, limitations and VR's implications in academia are presented to show a way forward.
虚拟现实（VR）给教育带来了革命性的变化，提供了一种独特的身临其境、引人入胜的学习体验。它通过交互式 3D 模型促进个性化学习、激发创造力并加深理解。这些模型将学生带入一个虚拟世界，有助于更好地理解和记忆。虚拟现实技术还能解决教育方面的重要难题，如满足有特殊需要的学生的需求和实现远程学习。然而，VR 也面临着初始投资高的挑战，因此在教育领域的应用有限。因此，为了克服这一挑战，增材制造（AM）被认为是一种新兴技术，可与教育领域的 VR 相辅相成。VR 提供数字模型，而 AM 则提供 3D 实体模型，从而增强学生的理解能力。这些技术减少了文书工作，促进了可持续发展的环境，方便了学生在家学习，减少了他们的旅行需求。本文强调，在教育中使用这些技术有助于实现联合国的许多可持续发展目标。这是一项基于综述的研究，其中介绍了范围综述，收集并分析了相关来源的文章和研究论文，以实现明确的研究目标。它还比较了传统教学和基于虚拟现实的教学，对虚拟现实可针对的不同教育领域进行了广泛分类，阐述了虚拟现实对教育的经济影响，以及虚拟现实在教育领域的重要应用和优势。我们还建议使用 AM 作为 VR 教育的成本效益推动器，通过实现许多可持续发展目标来促进可持续发展。此外，我们还介绍了 VR 在学术界的局限性和影响，以指明前进的方向。
{"title":"Role of Virtual Reality in advancing education with sustainability and identification of Additive Manufacturing as its cost-effective enabler","authors":"Mohd Javaid , Abid Haleem , Ravi Pratap Singh , Sakshi Dhall","doi":"10.1016/j.sftr.2024.100324","DOIUrl":"10.1016/j.sftr.2024.100324","url":null,"abstract":"<div><div>Virtual Reality (VR) revolutionises education, offering a uniquely immersive and engaging learning experience. It fosters personalised learning, ignites creativity, and enhances understanding through interactive 3D models. These models transport students into a virtual world, facilitating better comprehension and memory retention. VR also addresses crucial educational challenges, such as catering to students with special needs and enabling remote learning. Nevertheless, VR also faces challenges like high initial investment and, hence, has limited adoption in education. Thus, to overcome this challenge, Additive Manufacturing (AM) is identified as an emerging technology that complements VR in education. VR provides a digital model, whereas AM provides 3D physical models, enhancing understanding in students. These technologies reduce paperwork, promote a sustainable environment, and facilitate students to learn from their homes, reducing their travelling requirements. This paper highlights that using these technologies in education contributes to achieving many United Nation's Sustainable Development Goals.</div><div>This is a review-based research, where a scoping review has been presented, with articles and research papers from the relevant sources collected and analysed to address the well identified research objectives. It also compares traditional and VR-based teaching-learning, provides a broad classification for the different education segments targetable through VR, the economic impact of VR on education, and significant applications and advantages of VR in education. We also propose using AM as a cost-effective enabler for VR in education, facilitating sustainability by achieving many of the SDG goals. Further, limitations and VR's implications in academia are presented to show a way forward.</div></div>","PeriodicalId":34478,"journal":{"name":"Sustainable Futures","volume":"8 ","pages":"Article 100324"},"PeriodicalIF":3.3,"publicationDate":"2024-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142420241","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-09-28DOI: 10.1016/j.sftr.2024.100318
Sen Wang , Jinye Li
Sustainable development is the key to achieving high-quality growth in the manufacturing industry. The article analyzes the impact of energy inputs and carbon emission constraints on the ESG performance of Chinese manufacturing firms using listed company data from 2011-2022, carbon market emission control firms, and new energy city policies. The study finds the following core conclusions. First, energy input-carbon emission constraints can significantly improve the overall ESG performance of manufacturing firms rather than being limited to improving one aspect of performance. The benchmark regression results remain robust after a series of robustness tests. Second, the mechanism test shows that the energy input-carbon emission constraint can improve the ESG performance of manufacturing firms by promoting public green concern in the source prevention link, corporate green technology innovation in the process control link, and corporate green investment in the end governance link. In addition, enterprises' horizontal competition and vertical cooperation factors have a moderating effect on the direct impact of energy input-carbon emission constraints. Supply chain integration as a vertical cooperation factor positively reinforces the marginal increment. Firm competitiveness as a horizontal competition factor produces a "U" shaped moderating effect that is first weak and then strong. Finally, the heterogeneity analysis finds that the energy input-carbon emission constraint effectively promotes the ESG performance of technology-intensive and mature manufacturing firms and has a "sending charcoal in the snow" effect on the ESG performance of manufacturing firms in high-carbon industries. Therefore, the two-end synergistic constraint of energy input-carbon emission can effectively promote the growth of ESG performance of manufacturing enterprises, which brings important insights to the green development of manufacturing industries in other countries.
{"title":"How do energy input and carbon emission constraints affect the ESG performance of manufacturing enterprises? Evidence from China","authors":"Sen Wang , Jinye Li","doi":"10.1016/j.sftr.2024.100318","DOIUrl":"10.1016/j.sftr.2024.100318","url":null,"abstract":"<div><div>Sustainable development is the key to achieving high-quality growth in the manufacturing industry. The article analyzes the impact of energy inputs and carbon emission constraints on the ESG performance of Chinese manufacturing firms using listed company data from 2011-2022, carbon market emission control firms, and new energy city policies. The study finds the following core conclusions. First, energy input-carbon emission constraints can significantly improve the overall ESG performance of manufacturing firms rather than being limited to improving one aspect of performance. The benchmark regression results remain robust after a series of robustness tests. Second, the mechanism test shows that the energy input-carbon emission constraint can improve the ESG performance of manufacturing firms by promoting public green concern in the source prevention link, corporate green technology innovation in the process control link, and corporate green investment in the end governance link. In addition, enterprises' horizontal competition and vertical cooperation factors have a moderating effect on the direct impact of energy input-carbon emission constraints. Supply chain integration as a vertical cooperation factor positively reinforces the marginal increment. Firm competitiveness as a horizontal competition factor produces a \"U\" shaped moderating effect that is first weak and then strong. Finally, the heterogeneity analysis finds that the energy input-carbon emission constraint effectively promotes the ESG performance of technology-intensive and mature manufacturing firms and has a \"sending charcoal in the snow\" effect on the ESG performance of manufacturing firms in high-carbon industries. Therefore, the two-end synergistic constraint of energy input-carbon emission can effectively promote the growth of ESG performance of manufacturing enterprises, which brings important insights to the green development of manufacturing industries in other countries.</div></div>","PeriodicalId":34478,"journal":{"name":"Sustainable Futures","volume":"8 ","pages":"Article 100318"},"PeriodicalIF":3.3,"publicationDate":"2024-09-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142359545","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-09-27DOI: 10.1016/j.sftr.2024.100319
Ingrid Iovana Burgos Espinoza , Jorge Luis García Alcaraz , Alfonso Jesús Gil López , Yashar Aryanfar , Ali Keçebaş
Due to the high pollution caused by the consumption of energy from fossil fuels, governments have implemented policies that allow the transition to renewable sources, but this depends on many factors associated with the costs and attitudes of the population. This study examines the influence of perceived costs, benefits, and environmental concerns on the behavioral intentions toward renewable energy (RE) adoption in Ciudad Juarez, Mexico. A structural equation model is used to validate five hypotheses and information from 511 responses to a survey to explore how perceived costs (PCO) as an independent variable, perceived benefits (PBE), and environmental concerns (ECO) as mediators support intentions to adopt solar energy technologies. Findings reveal that PCO impacts PBE and ECO directly and influences behavioral intentions (BIN) indirectly. This underscores the importance of analyzing PCO in the context of developing countries due to the low per capita income. The study identifies ECO as the most significant factor affecting BIN and PBE as the primary influencer of ECO, suggesting that promoting the benefits of RE could enhance environmental concerns and, consequently, adoption intentions. Sensitivity analysis indicates the necessity of effectively disseminating cost-related information, as costs often overshadow perceived benefits. The findings advocate for clear communication regarding RE costs and benefits and the formulation of supportive policies to facilitate RE adoption in Mexico, highlighting the crucial role of comprehensive awareness strategies in improving public perception and acceptance of RE technologies, providing valuable insights for policymakers, stakeholders, and educators to promote sustainable energy practices.
{"title":"Achieving behavioral intention to renewable energy through perceived costs and benefits and environmental concern","authors":"Ingrid Iovana Burgos Espinoza , Jorge Luis García Alcaraz , Alfonso Jesús Gil López , Yashar Aryanfar , Ali Keçebaş","doi":"10.1016/j.sftr.2024.100319","DOIUrl":"10.1016/j.sftr.2024.100319","url":null,"abstract":"<div><div>Due to the high pollution caused by the consumption of energy from fossil fuels, governments have implemented policies that allow the transition to renewable sources, but this depends on many factors associated with the costs and attitudes of the population. This study examines the influence of perceived costs, benefits, and environmental concerns on the behavioral intentions toward renewable energy (RE) adoption in Ciudad Juarez, Mexico. A structural equation model is used to validate five hypotheses and information from 511 responses to a survey to explore how perceived costs (PCO) as an independent variable, perceived benefits (PBE), and environmental concerns (ECO) as mediators support intentions to adopt solar energy technologies. Findings reveal that PCO impacts PBE and ECO directly and influences behavioral intentions (BIN) indirectly. This underscores the importance of analyzing PCO in the context of developing countries due to the low per capita income. The study identifies ECO as the most significant factor affecting BIN and PBE as the primary influencer of ECO, suggesting that promoting the benefits of RE could enhance environmental concerns and, consequently, adoption intentions. Sensitivity analysis indicates the necessity of effectively disseminating cost-related information, as costs often overshadow perceived benefits. The findings advocate for clear communication regarding RE costs and benefits and the formulation of supportive policies to facilitate RE adoption in Mexico, highlighting the crucial role of comprehensive awareness strategies in improving public perception and acceptance of RE technologies, providing valuable insights for policymakers, stakeholders, and educators to promote sustainable energy practices.</div></div>","PeriodicalId":34478,"journal":{"name":"Sustainable Futures","volume":"8 ","pages":"Article 100319"},"PeriodicalIF":3.3,"publicationDate":"2024-09-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142420242","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-09-27DOI: 10.1016/j.sftr.2024.100322
Arif Santoso , Doddy Setiawan
This study aimed to examine the effects of gender, foreign Chief Executive Officer (CEO), and impression management on water disclosure, with ownership as a moderating variable. The study uses unbalanced data from 1,329 firm-year observations spanning 2018–2022. The results showed that women, foreign CEO, and impression management, increased water disclosure. Meanwhile, ownership reduced the relationship between CEO characteristics and water disclosure. This research established a causal effect between the two variables, supporting the Upper Echelons Theory. The robustness of the results was checked by changing the regression model, water disclosure measurement, impact of COVID-19, lagged regression, and heckman two-stage.
{"title":"CEO characteristics and water disclosure: Multi-country evidence","authors":"Arif Santoso , Doddy Setiawan","doi":"10.1016/j.sftr.2024.100322","DOIUrl":"10.1016/j.sftr.2024.100322","url":null,"abstract":"<div><div>This study aimed to examine the effects of gender, foreign Chief Executive Officer (CEO), and impression management on water disclosure, with ownership as a moderating variable. The study uses unbalanced data from 1,329 firm-year observations spanning 2018–2022. The results showed that women, foreign CEO, and impression management, increased water disclosure. Meanwhile, ownership reduced the relationship between CEO characteristics and water disclosure. This research established a causal effect between the two variables, supporting the Upper Echelons Theory. The robustness of the results was checked by changing the regression model, water disclosure measurement, impact of COVID-19, lagged regression, and heckman two-stage.</div></div>","PeriodicalId":34478,"journal":{"name":"Sustainable Futures","volume":"8 ","pages":"Article 100322"},"PeriodicalIF":3.3,"publicationDate":"2024-09-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142359634","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-09-26DOI: 10.1016/j.sftr.2024.100321
Paolo Candio
Most SDG-inequality indices rely on a unidimensional design which cannot reflect how a given health outcome is distributed along the socio-economic spectrum. The concentration index can overcome this limitation. With an application to adult excess weight data, the concentration index was illustrated along with a decomposition method which allowed for key predictors to be identified. An Erreyger's concentration index and Shapley decomposition-based approach provide a relatively simple analytical tool to the monitoring of socio-economic inequalities in health. Such analytical approach should be considered as a monitoring tool by public managers to inform SDG policy and budgetary decisions.
{"title":"Accounting for socio-economic inequalities in health to inform SDG decision making: A proof-of-concept study","authors":"Paolo Candio","doi":"10.1016/j.sftr.2024.100321","DOIUrl":"10.1016/j.sftr.2024.100321","url":null,"abstract":"<div><div>Most SDG-inequality indices rely on a unidimensional design which cannot reflect how a given health outcome is distributed along the socio-economic spectrum. The concentration index can overcome this limitation. With an application to adult excess weight data, the concentration index was illustrated along with a decomposition method which allowed for key predictors to be identified. An Erreyger's concentration index and Shapley decomposition-based approach provide a relatively simple analytical tool to the monitoring of socio-economic inequalities in health. Such analytical approach should be considered as a monitoring tool by public managers to inform SDG policy and budgetary decisions.</div></div>","PeriodicalId":34478,"journal":{"name":"Sustainable Futures","volume":"8 ","pages":"Article 100321"},"PeriodicalIF":3.3,"publicationDate":"2024-09-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142327818","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-09-25DOI: 10.1016/j.sftr.2024.100320
Oktay Özkan , Shek Ahmed , Mehmet Akif Destek
The switch from fossil fuels to renewable energy is at the center of the globally hunt for answers to climate change. However, each country's infrastructure and financial status are unique. The notion of energy transition is becoming more and more significant in this context, as it places emphasis on the efficiency of nations' energy systems and their readiness for the alterations in issue. Based on this, the study's goal is to look at how Turkey's political globalization and energy transition have affected the environment. In this context, the new quantile-quantile multivariate regression approach was used to examine the impacts on carbon emissions in a data set encompassing the period 1970–2020 of the innovative energy transition index, political globalization, economic development, and natural resource rents. This method makes it possible to analyze and verify the efficacy of the energy transition as well as the transition for varying emission levels. The energy transition lowers carbon emissions in all quantiles, according to the findings of the empirical assessments, although in high quantiles (high CO2 levels), the shift's pollution-reducing impact is more pronounced. Furthermore, the intermediate quantiles of carbon emissions are less affected by political globalization in terms of lowering emissions.
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