Sustainability reports seek to communicate the performance of organizations in the Environmental, Social and Governance (ESG) dimensions in line with the Sustainable Development Goals of the United Nations. Since there is no homogeneity of criteria among the various companies, even in the same sector, the several methodologies seeks to establish specific disclosure standards on ESG factors that facilitate communication between companies and investors about relevant and useful information for decisions through the identification of material and immaterial factors for each of the sectors. Information is material if its omission or misstatement influences people's decisions – likewise, information is immaterial if its omission or misstatement makes little or no difference to the decision-making process. In an ESG context, something is defined as material if it is reasonably likely to affect a company's financial condition or operating performance in terms of the impact it has on its value chain. There are two objectives of this study, first, to identify the main ESG factors that impact companies and that are at the heart of a resource-efficient sustainability strategy through the application of the materiality matrix, second, to envision that after this identification, the company it can optimize its strategic orientation and direct internal management in responding to material issues. This is a descriptive research with a qualitative approach, using bibliographical, normative and documental sources. The study made it possible to analyze and conclude on the importance of the correct diagnosis of material and immaterial factors in the elaboration of the materiality matrix in a banking institution with an impact on the value chain and on the real contribution to the objectives of sustainable development.
{"title":"Materiality Matrices in the Environmental, Social and Governance Context","authors":"António Augusto Baptista Rodrigues","doi":"10.22161/ijebm.7.2.3","DOIUrl":"https://doi.org/10.22161/ijebm.7.2.3","url":null,"abstract":"Sustainability reports seek to communicate the performance of organizations in the Environmental, Social and Governance (ESG) dimensions in line with the Sustainable Development Goals of the United Nations. Since there is no homogeneity of criteria among the various companies, even in the same sector, the several methodologies seeks to establish specific disclosure standards on ESG factors that facilitate communication between companies and investors about relevant and useful information for decisions through the identification of material and immaterial factors for each of the sectors. Information is material if its omission or misstatement influences people's decisions – likewise, information is immaterial if its omission or misstatement makes little or no difference to the decision-making process. In an ESG context, something is defined as material if it is reasonably likely to affect a company's financial condition or operating performance in terms of the impact it has on its value chain. There are two objectives of this study, first, to identify the main ESG factors that impact companies and that are at the heart of a resource-efficient sustainability strategy through the application of the materiality matrix, second, to envision that after this identification, the company it can optimize its strategic orientation and direct internal management in responding to material issues. This is a descriptive research with a qualitative approach, using bibliographical, normative and documental sources. The study made it possible to analyze and conclude on the importance of the correct diagnosis of material and immaterial factors in the elaboration of the materiality matrix in a banking institution with an impact on the value chain and on the real contribution to the objectives of sustainable development.","PeriodicalId":388836,"journal":{"name":"International Journal of Engineering, Business and Management","volume":"131 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117191200","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}
{"title":"Third Addenda to Criticism of the Current Science in the World","authors":"Pejman Malekinejad","doi":"10.22161/IJEBM.2.6.2","DOIUrl":"https://doi.org/10.22161/IJEBM.2.6.2","url":null,"abstract":"","PeriodicalId":388836,"journal":{"name":"International Journal of Engineering, Business and Management","volume":"218 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116383313","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}
Environmental sustainability is a term that is of huge relevance to the current as well as the forthcoming generation. It primarily attempts to avoid actions that deplete natural resources in order to maintain ecological equilibrium. Sustainable practices enable a person to consider the future needs of the resources being consumed today. It influences the consumption patterns exhibited by a person. Covid 19 pandemic triggered the demand for a wide range of Covid 19 essential products like N95 masks, sanitizers, etc. As these products are in a huge surge, it is also important to understand the effects they have on environmental sustainability and the attitude of consumers towards the idea of green Covid 19 goods. The goal of this study is to determine the attitude of consumers towards environmental sustainability when purchasing Covid 19 products. A quantitative method is adopted for the study with a sample size of 200, collected using a convenient sampling method. After a detailed analysis of the data collected, we concluded that Environmental Protection, Perceived Availability Barrier, Perceived Quality/Performance Barrier, Perceived time barrier & Personal Norms have a significant influence in consumer’s attitude towards environmental sustainability. We believe that our research findings will build on the existing body of knowledge by addressing the way consumers prioritize their eco-friendly purchases. Keywords— Covid 19 Products, Eco-friendly, Ecological Balance, Environmental Sustainability, Pandemic.
{"title":"Consumer’s Attitude towards Environmental Sustainability while Purchasing Covid 19 Products","authors":"M AswinM","doi":"10.22161/ijebm.5.3.15","DOIUrl":"https://doi.org/10.22161/ijebm.5.3.15","url":null,"abstract":"Environmental sustainability is a term that is of huge relevance to the current as well as the forthcoming generation. It primarily attempts to avoid actions that deplete natural resources in order to maintain ecological equilibrium. Sustainable practices enable a person to consider the future needs of the resources being consumed today. It influences the consumption patterns exhibited by a person. Covid 19 pandemic triggered the demand for a wide range of Covid 19 essential products like N95 masks, sanitizers, etc. As these products are in a huge surge, it is also important to understand the effects they have on environmental sustainability and the attitude of consumers towards the idea of green Covid 19 goods. The goal of this study is to determine the attitude of consumers towards environmental sustainability when purchasing Covid 19 products. A quantitative method is adopted for the study with a sample size of 200, collected using a convenient sampling method. After a detailed analysis of the data collected, we concluded that Environmental Protection, Perceived Availability Barrier, Perceived Quality/Performance Barrier, Perceived time barrier & Personal Norms have a significant influence in consumer’s attitude towards environmental sustainability. We believe that our research findings will build on the existing body of knowledge by addressing the way consumers prioritize their eco-friendly purchases. Keywords— Covid 19 Products, Eco-friendly, Ecological Balance, Environmental Sustainability, Pandemic.","PeriodicalId":388836,"journal":{"name":"International Journal of Engineering, Business and Management","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133767378","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}
Several studies have revealed the importance of the entrepreneurial orientation (EO) concept in improving firm performance since its inception. However, because of the complications that small businesses face, there are still concerns about whether EO can improve their performance. This study investigated the effect of EO on the performance of small enterprises in Abuja, Nigeria. The objective of the study is to specifically assess the effect of the dimensions of EO viz. autonomy, innovativeness, proactiveness and risk-taking on the business performance of small enterprises in Abuja. The study made use of a survey research design to target a population of 2750 small enterprises in Abuja. Using the Taro Yamane formula, a sample size of 349 was obtained. Of the questionnaires randomly issued to the small enterprises, 338 were completed and returned representing a 96.84% response rate. The questionnaires contained closed-ended questions that were rated on a 5-point Likert scale. The data was then analysed using descriptive statistics and multiple linear regression. Arising from the result, the regression model was significant at 0.000 with the calculated value greater than the critical value (16.910>2.399), hence, the null hypothesis was rejected. It was concluded that, overall, EO has a significant effect on business performance. However, of the dimensions tested, autonomy is insignificant, while innovativeness, proactiveness and risk-taking are significant. The study recommends that entrepreneurial development initiative that aims at building the EO dimensions of small enterprises should focus on innovativeness, proactiveness and risk-taking, rather than autonomy.
{"title":"Effect of Entrepreneurial Orientation on the Performance of Small Enterprises","authors":"Pureheart Ogheneogaga Irikefe, E. Bagobiri","doi":"10.22161/ijebm.6.3.6","DOIUrl":"https://doi.org/10.22161/ijebm.6.3.6","url":null,"abstract":"Several studies have revealed the importance of the entrepreneurial orientation (EO) concept in improving firm performance since its inception. However, because of the complications that small businesses face, there are still concerns about whether EO can improve their performance. This study investigated the effect of EO on the performance of small enterprises in Abuja, Nigeria. The objective of the study is to specifically assess the effect of the dimensions of EO viz. autonomy, innovativeness, proactiveness and risk-taking on the business performance of small enterprises in Abuja. The study made use of a survey research design to target a population of 2750 small enterprises in Abuja. Using the Taro Yamane formula, a sample size of 349 was obtained. Of the questionnaires randomly issued to the small enterprises, 338 were completed and returned representing a 96.84% response rate. The questionnaires contained closed-ended questions that were rated on a 5-point Likert scale. The data was then analysed using descriptive statistics and multiple linear regression. Arising from the result, the regression model was significant at 0.000 with the calculated value greater than the critical value (16.910>2.399), hence, the null hypothesis was rejected. It was concluded that, overall, EO has a significant effect on business performance. However, of the dimensions tested, autonomy is insignificant, while innovativeness, proactiveness and risk-taking are significant. The study recommends that entrepreneurial development initiative that aims at building the EO dimensions of small enterprises should focus on innovativeness, proactiveness and risk-taking, rather than autonomy.","PeriodicalId":388836,"journal":{"name":"International Journal of Engineering, Business and Management","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131626832","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}
Customer satisfaction is critical in determining why businesses succeed or fail, as well as why they perform at different levels. Yet, the performance of at Mbinga Urban Water Supply and Sanitation Authority (MBIUWASA) for such a long time became very poor due to different problems such as dissatisfaction of customers making them delay paying their bills on time in lieu of unreliable services. This study analysed the effects of customer satisfaction on water utility business performance at Mbinga Urban Water Supply and Sanitation Authority (MBIUWASA). Specifically, the study aimed at examining the influence of customer satisfaction on return on asset (RoA), the relationship between customer satisfaction and return on equity (RoE) and the impact of customer satisfaction on return of investment (RoI). Case study research design was used along with mixed approach. A sample size of 50 customers and MBIUWASA staff was utilized. Simple random sampling was used to select respondents as to get views from them. Tools used included questionnaire, in-depth interview and documentary review. Quantitative and qualitative data were analysed descriptively along with the use of content analysis. Moreover, regression analysis was used to capture the relationship between variables. The study revealed that MBIUWASA customers are not satisfied with the service provided leading to poor performance. The regression analysis indicates that the coefficient of correlation R was 0.840 an indication of positive relationship between variables. Coefficient of adjusted determination R2 was 0.706 which changes to 70.6% an indication of changes of dependent variable (RoA, RoE and RoI) that can be explained by customer satisfaction. The residual of 29.4% can be explained by other variables beyond the scope of the current study. The study concluded that MBIUWASA needs to find out ways of investing much on water sources to be able to supply water to the large number of customers while adhering to quality service provision.
{"title":"Effects of Customer Satisfaction on Water Utility Business Performance: A Case Study of Mbinga Urban Water Supply and Sanitation Authority","authors":"Tweve Leticia","doi":"10.22161/ijebm.6.5.5","DOIUrl":"https://doi.org/10.22161/ijebm.6.5.5","url":null,"abstract":"Customer satisfaction is critical in determining why businesses succeed or fail, as well as why they perform at different levels. Yet, the performance of at Mbinga Urban Water Supply and Sanitation Authority (MBIUWASA) for such a long time became very poor due to different problems such as dissatisfaction of customers making them delay paying their bills on time in lieu of unreliable services. This study analysed the effects of customer satisfaction on water utility business performance at Mbinga Urban Water Supply and Sanitation Authority (MBIUWASA). Specifically, the study aimed at examining the influence of customer satisfaction on return on asset (RoA), the relationship between customer satisfaction and return on equity (RoE) and the impact of customer satisfaction on return of investment (RoI). Case study research design was used along with mixed approach. A sample size of 50 customers and MBIUWASA staff was utilized. Simple random sampling was used to select respondents as to get views from them. Tools used included questionnaire, in-depth interview and documentary review. Quantitative and qualitative data were analysed descriptively along with the use of content analysis. Moreover, regression analysis was used to capture the relationship between variables. The study revealed that MBIUWASA customers are not satisfied with the service provided leading to poor performance. The regression analysis indicates that the coefficient of correlation R was 0.840 an indication of positive relationship between variables. Coefficient of adjusted determination R2 was 0.706 which changes to 70.6% an indication of changes of dependent variable (RoA, RoE and RoI) that can be explained by customer satisfaction. The residual of 29.4% can be explained by other variables beyond the scope of the current study. The study concluded that MBIUWASA needs to find out ways of investing much on water sources to be able to supply water to the large number of customers while adhering to quality service provision.","PeriodicalId":388836,"journal":{"name":"International Journal of Engineering, Business and Management","volume":"139 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131818134","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}
{"title":"Another Addenda to Criticism of the Current Science in the World","authors":"P. Malekinejad","doi":"10.22161/ijebm.3.1.4","DOIUrl":"https://doi.org/10.22161/ijebm.3.1.4","url":null,"abstract":"","PeriodicalId":388836,"journal":{"name":"International Journal of Engineering, Business and Management","volume":"55 12","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132241489","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 aims to assess determinants of emerging capital markets development with particular reference to Dar es Salaam Stock Exchange (DSE). Specifically, the study aimed to analyze influence of legal and institutional framework, influence of political and macroeconomic stability and effects of broadening the investors’ base on capital markets development. The study employed time series research design. Data from statistical observations were recorded in a duration of 10 years (2011-202) on capital market development in relation to macroeconomic factors including liquidity in the stock market, investment, banking sector expansion and foreign direct investment. The regression findings correspondingly showed that the multiple determination coefficient R2 is 0.9272. The result showed that the exogenous variables (INTR, INFL, EXCHR, NINFA and LFW) are explained by 92.72% of the variations in dependent variable (CMD) while remaining 7.28 % are attributed to other factors not considered in the model are to blame. In addition, Durbin Watson (DW) statistics of 1 were disclosed in the results. The study recommends that small and medium businesses, which play a significant role in Tanzania's economy, should also be encouraged to engage in the stock market. A systematic and comprehensive investment promotion and facilitation plan that suits Tanzania's interests is required. Savings habit must be encouraged in the country by government policies that favour it. Also, as a country attracts foreign investment, more jobs become available, and individuals have more money to save. In addition, foreign direct investment adds management and technology transfer capabilities.
{"title":"Determinants of Emerging Capital Markets Development: A Case of Dar Es Salaam Stock Exchange","authors":"D. Suleiman, C. Mbogo","doi":"10.22161/ijebm.6.3.8","DOIUrl":"https://doi.org/10.22161/ijebm.6.3.8","url":null,"abstract":"This study aims to assess determinants of emerging capital markets development with particular reference to Dar es Salaam Stock Exchange (DSE). Specifically, the study aimed to analyze influence of legal and institutional framework, influence of political and macroeconomic stability and effects of broadening the investors’ base on capital markets development. The study employed time series research design. Data from statistical observations were recorded in a duration of 10 years (2011-202) on capital market development in relation to macroeconomic factors including liquidity in the stock market, investment, banking sector expansion and foreign direct investment. The regression findings correspondingly showed that the multiple determination coefficient R2 is 0.9272. The result showed that the exogenous variables (INTR, INFL, EXCHR, NINFA and LFW) are explained by 92.72% of the variations in dependent variable (CMD) while remaining 7.28 % are attributed to other factors not considered in the model are to blame. In addition, Durbin Watson (DW) statistics of 1 were disclosed in the results. The study recommends that small and medium businesses, which play a significant role in Tanzania's economy, should also be encouraged to engage in the stock market. A systematic and comprehensive investment promotion and facilitation plan that suits Tanzania's interests is required. Savings habit must be encouraged in the country by government policies that favour it. Also, as a country attracts foreign investment, more jobs become available, and individuals have more money to save. In addition, foreign direct investment adds management and technology transfer capabilities.","PeriodicalId":388836,"journal":{"name":"International Journal of Engineering, Business and Management","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114947192","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}
{"title":"Influence of Promotion on Consumers’ Choice of a Supplier of Solar Energy in Mwanza Rural Area in Tanzania","authors":"Mathias Athanas, G. Batonda","doi":"10.22161/ijebm.6.1.9","DOIUrl":"https://doi.org/10.22161/ijebm.6.1.9","url":null,"abstract":"","PeriodicalId":388836,"journal":{"name":"International Journal of Engineering, Business and Management","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121176059","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}
{"title":"The cross subsidy of electricity price in China","authors":"Sen Guo, L. Meng, Wenjin Li, Wei Yan, Li Wang","doi":"10.22161/ijebm.3.6.2","DOIUrl":"https://doi.org/10.22161/ijebm.3.6.2","url":null,"abstract":"","PeriodicalId":388836,"journal":{"name":"International Journal of Engineering, Business and Management","volume":"179 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116009991","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}
E. K. S. Limijadi, S. Suliyanto, W. R. Adawiyah, Ahmad Fajri
{"title":"Determinants of Work Productivity in Laboratory of Regional Public Hospital","authors":"E. K. S. Limijadi, S. Suliyanto, W. R. Adawiyah, Ahmad Fajri","doi":"10.22161/ijebm.3.6.1","DOIUrl":"https://doi.org/10.22161/ijebm.3.6.1","url":null,"abstract":"","PeriodicalId":388836,"journal":{"name":"International Journal of Engineering, Business and Management","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116483351","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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