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Nugraheni, Agusta Ika Prihanti, Tri Kuntoro Priyambodo, Bayu Sutikno, and Hendrie Adji Kusworo. "DEFINING SOCIAL SUSTAINABILITY AND SOCIALLY CONSCIOUS TOURIST IN SUSTAINABLE TOURISM DEVELOPMENT." Journal of Business on Hospitality and Tourism 5, no. 2 (December 26, 2019): 264. http://dx.doi.org/10.22334/jbhost.v5i2.172.
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Sustainable Tourism Development (STD) consists of three dimensions known as environment, economic and social. Although these three dimensions influence each other and cannot stand on their own, and are assumed to be supportive to each other and compatible. However, most studies focus on the environmental and economic dimensions. The social dimension gains less attention and is difficult to attain and operationalize. In order to implement a balanced and successful STD, it needs to be supported by all the tourism stakeholder, including the tourist itself. Therefore, it is necessary to explore the social dimension of STDs and also tourist behavior regarding their social conscious. However, the discussions and understanding of social dimension in STD and socially conscious behavior are still limited. This study aims to define a clear understanding and definition of social dimension of STD which in this study is referred as social sustainability and also a socially conscious tourist. Starting with exploring the aspect of social dimensions formulation and exploring clear definitions of social dimensions of STD's and socially conscious tourist. This study is an exploratory study that aims to explore the boundaries of social dimension of STD and to develop a construct of socially responsible tourist. This study is a qualitative approaches, which includes systematic literature review and Delphi method to obtain expert judgment to gather social dimension aspects of sustainable development, especially in STD. The results of this study are social dimension’s aspects of STD, an understanding of social sustainability and socially conscious tourist in STD.
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O'Hara, SabineU. "Sustainability: Social and Ecological Dimensions." Review of Social Economy 53, no. 4 (December 1995): 529–51. http://dx.doi.org/10.1080/00346769500000017.
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Sulewski, Piotr, Anna Kłoczko-Gajewska, and Wojciech Sroka. "Relations between Agri-Environmental, Economic and Social Dimensions of Farms’ Sustainability." Sustainability 10, no. 12 (December 6, 2018): 4629. http://dx.doi.org/10.3390/su10124629.
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Attempts to measure sustainability of farms are usually based on indicators of a set of sustainability dimensions. According to the literature, analyses should (but quite often do not) cover not only the level, but also the relations between the sustainability dimensions, because we could expect complementarity, synergies or competition between the sustainability goals. The aim of this paper was to measure and assess the interdependencies between dimensions of farms’ sustainability. The research was carried out on 601 farms that participate in the Polish Farm Accountancy Data Network (FADN), with the use of standard FADN data supported by additional information from interviews. Based on many variables, economic, environmental, social, and composite sustainability indices were collected. From the correlation and correspondence analyses it was concluded that the farms reached the balance of all three dimensions simultaneously when the level of sustainability indices was medium, while a high level of sustainability in one dimension made it very difficult to reach a high level in the others. It was also emphasized that assessing farms’ sustainability with the use of a simple aggregation of variables may be not correct since sustainability goals may compete with each other.
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Utariyani, Ni Putu Ayu, and I. Gede Ary Wirajaya. "Intensitas Pengungkapan Sustainability Report pada Kinerja Keuangan." E-Jurnal Akuntansi 33, no. 1 (January 26, 2023): 17. http://dx.doi.org/10.24843/eja.2023.v33.i01.p02.
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This study aims to determine the effect of the intensity of disclosure of sustainability report dimensions of economic, environmental and social on the company's financial performance. The research was conducted at the Indonesia Stock Exchange (IDX) with the 2017-2019 research period. The research population is all companies listed on the Indonesia Stock Exchange in 2017-2019 which published sustainability reports and annual reports as many as 53 companies. The number of samples used in the study were 24 companies with 72 observational samples. Data analysis technique used multiple linear regression analysis. The results of the study show that the sustainability report on the economic and social dimensions has a positive effect on financial performance. Meanwhile, the environmental dimension of the sustainability report has no effect on financial performance.
Keywords: Sustainability Report; Economic Dimension; Environmental Dimension; Social Dimension; Return on Assets.
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Sulaiman, I. A., Z. Nasution, A. Rauf, and M. S. B. Kusuma. "Multidimensional scaling approach to evaluate sustainability status of belawan watershed management." IOP Conference Series: Earth and Environmental Science 912, no. 1 (November 1, 2021): 012064. http://dx.doi.org/10.1088/1755-1315/912/1/012064.
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Abstract Sustainability is currently a global issue, population growth and damage to natural resources, and environmental quality issues. This study will evaluate the sustainability of Belawan watershed management to develop sustainable watershed management planning. Watershed sustainability evaluation uses the MDS approach with rapfish (Rapid Appraisal for Fisheries) program modification to 5 dimensions and 42 attributes. From the assessment, the sustainability status of the Belawan watershed for ecological, economic, social culture, institution and legal dimensions is less sustainable. In contrast,the level of technology dimension is not sustainable. With the scenario of moderate improvement obtained, the status of sustainability ecological dimension, economic dimension, social culture dimension, and institutions legal dimension are reasonably sustainable.In contrast,the technology dimension is less sustainable. For optimistic improvement scenarios, all dimensions are reasonably sustainable. Sustainable watershed management needs to be done in an integrated manner that covers all institutions and related stakeholders.
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Moises de Souza, Ana Carolina. "Social Sustainability Approaches for a Sustainable Software Product." ACM SIGSOFT Software Engineering Notes 48, no. 1 (January 10, 2023): 38–43. http://dx.doi.org/10.1145/3573074.3573085.
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Sustainability is the use of existing resources without compromising them for future generations. Resources must be guaranteed in the environmental, economic, and social dimensions. Sustainable Software Engineering is an emerging research field aiming to minimize software development's negative impacts on society. Furthermore, software sustainability can be defined as a way of keeping something running at a certain level of quality in relation to these dimensions. From the social dimension perspective, it is necessary to confirm software's trade-offs, benefits, and impacts on society since it lacks empirical evidence of its achievements in software. In this research thesis, we will explore how the literature addresses the aspect of social sustainability during software development and understand how social sustainability approaches can be integrated into the context of agile software development. In the end, we expect to have a set of guidelines, activities, and practices that can be adopted by agile teams.
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Prihanti, Agusta Ika, Tri Kuntoro Priyambodo, Bayu Sutikno, and Hendrie Adji Kusworo. "The Social Dimensions’ Aspects of Sustainable Tourism Development Analysis: A Systematic Literature Review." Digital Press Social Sciences and Humanities 4 (2020): 00001. http://dx.doi.org/10.29037/digitalpress.44348.
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There is a synergistic potential between heritage and tourism which can offer a type of special interest tourism. However, despite the potential, it also brings out conflicts that result in negative socio-cultural impacts. Therefore, sustainability issues should be considered in developing heritage tourism. There are three dimensions incorporate in Sustainable Development, which are environment, economic, and social. As sustainable tourism was derived from sustainable development, thus the three dimensions of sustainable development are also applied in sustainable tourism development, especially in sustainable heritage tourism. Generally, the relationships between the three aspects of sustainable development are assumed to be compatible and mutually supportive. However, among the three dimensions of sustainable development, social sustainability is the least developed and often is proposed in relation to ecological or economic sustainability. There have been efforts to address and incorporate the social dimension of sustainability into standard setters, planners, and practitioners in many diverse areas such as forest certification, organic agriculture, conventional agriculture, urban and regional planning, corporate social and environmental management, reporting, and responsibility and fair-trade certification. However, there are still few studies of the social dimension in tourism development. To achieve sustainable tourism development, we cannot neglect the social dimension and only focuses on the economic and environmental dimensions. Social sustainability is not absolute or constant which has to be considered as a dynamic concept, which will change over time in a place. The purpose of this study exploring the key aspects of sustainable tourism development social dimension which is linked to theoretical and on how we should define and understand the fluid concept of the social dimension in tourism sustainability that can also be applied in heritage tourism. This research is using a systematic literature review to identify social dimension aspects or themes of sustainable development, sustainable tourism development, and sustainable heritage tourism. The preliminary findings show that there are few studies of the social dimension of sustainable tourism development. Therefore, it is rather difficult to obtain related articles of the social dimension, especially in the tourism subject fields. To this point, 160 works of literature were obtained and after screening, assessing, and selecting against the criteria for eligibility, there were 19 pieces of literature selected. Selected literature was reviewed to explore how the social dimension aspect in sustainable development debates is variously understood and how it constructs a social pillar. This research compiles a cross-disciplinary major theoretical concept from sustainable development, sustainable tourism development, heritage tourism, political sociology, economic theory, social theory, governance, and urban development to build a new multi-dimensional inquiry into the subject of social sustainability. Thus, this research gives a comprehension of the aspects of social sustainability which contributes to the improvement of the fluid concept of social tourism sustainability, especially in heritage tourism.
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Aprilyanti, Rina, and Surachmat Wijaya. "Determinant Factors in Receiving Going Concern Audit Opinions." eCo-Fin 1, no. 3 (November 3, 2019): 131–43. http://dx.doi.org/10.32877/ef.v1i3.148.
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The aims of this study is to determine whether or not there is (1)Impact of the Sustainability Report (SR) and company’s size towards acceptance of opinions going concern, (2) The Sustainability Report (SR) is categorized into three different dimensional disclosures based on guidelines made by the Global Reporting Initiative (GRI) that is The G4 Guidelines, with the Division of Economic Dimension (X1), environmental Dimension (X2) and social Dimension (X3) and (4) size of the company in the company's total assets (X4). The Sustainability report (Sustainability Report) is becoming a highlight and the need for progressive companies to inform about their economic, social and environmental performance as well as to all stakeholders of the company. In this study, data analysis used descriptive statistical analysis and hypothesis testing using a logistic regression analysis method, sample determination in this study is using a purposive sampling method as much as 10 companies with a total of 30 samples from the year 2014 – 2016 used as research data. Results showed that a partial disclosure of economic dimensions, environmental dimensions and social dimensions in the Sustainability Report and the size of the company had no significant influence on the company's financial performance, so the results were rejected. In-depth discussions and data analysis using linear logistical regression, the conclusion that the disclosure of economic dimension variables, environmental dimensions, and social dimension and company size have no significant effect on Acceptance opinion going concern
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Vlasova, Natalia, and Anna Loginovskikh. "Social dimensions of municipal sustainability: guidance for strategic planning." E3S Web of Conferences 208 (2020): 04008. http://dx.doi.org/10.1051/e3sconf/202020804008.
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Regional and urban sustainability no longer consider as an solely environmental or economic concern, but also incorporate social dimensions. However, the notions and indicators of social dimension of sustainability has not been very clearly defined. We linked social sustainability with the level of socio-economic well-being, equitable access to social service and quality of social capital. There are at least three types of municipalities in the Sverdlovsk region, based on the availability of certain social services and their dynamics. Analysis of strategic documents and policy actions of regional government demonstrate some positive shifts in social services availability, however regional differentiation on the demographic and economic indicators should also be taken in account. Gaps in the regional strategic planning system are identified and recommendations are formulated.
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Kurnia, Lilis, Ridwan Manda Putra, and Suwondo Suwondo. "PENGELOLAAN HUTAN LINDUNG BUKIT BETABUH BERKELANJUTAN DI KABUPATEN KUANTAN SINGINGI, RIAU." Jurnal Ilmu Lingkungan 14, no. 1 (March 24, 2020): 36. http://dx.doi.org/10.31258/jil.14.1.p.36-51.
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The study of the sustainability level of Bukit Betabuh Protection Forest, is intended to determine the status of sustainabilty, and lever attributes in the management of Bukit Betabuh protection Forest. This study was conducted with a multi-dimensional scaling analysis (MDS) approach with the help of Rapfish software. The research was conducted from August-september 2019 in the Bukit Betabuh Protection Forest area. Research objectives are analyzing the existing condition of Bukit Betabuh Protection Forest, Analying the sustainability status of Bukit Betabuh Protection Forest, Analyze levers that take effect Bukit Betabuh Protection Forest, and Designing the formulation of Bukit Betabuh Protection Forest.The research methods include : 1) Data collection methods (surveys, field measurements, sampling, intervies, and library research), 2) Data analysis methods (descriptive analysis of the ecological characteristics of protected forest, economic and social communities around the Bukit Betabuh Protection Forest, MDS analysis with Rapforest techniques to determine the level of sustainabillity in the management of the Bukit Batabuh Protection Forest). Based on the research that has been done, it turns out that the management of Bukit Batabuh Protection Forest shows that there is an imbalance in the dimensions (ecological, economic and social). The sustainability status of Bukit Batabuh Protection Forest is currently multidimensional, including the catagory of moderately sustainable with a sustainability index value of 55 %. Meanwhile, the result of the analysis of each dimension showed that the ecological dimension of the sustainability index was 63,4 % and the social dimension was 61,25 % which meant that it was quite coninous. Whle yhe economic dimension of sustainability index is 43,0 % which means it is not sustainable.
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Ritabulan, Ritabulan, Rosmaeni Rosmaeni, and Nurmaranti Alim. "Status Keberlanjutan Pengelolaan Das Mandar Di Sulawesi Barat, Indonesia." Jurnal Analisis Kebijakan Kehutanan 19, no. 2 (November 30, 2022): 101–16. http://dx.doi.org/10.20886/jakk.2022.19.2.101-116.
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Mandar River is an important cultural entity for the Mandar community in West Sulawesi, in fact, faces threats such as floods and landslides. To support the government's efforts in achieving the Sustainable Development Goals (SDGs), the management of Mandar Watershed needs to integrate the ecological, economic, social, institutional, and technological dimensions. This study aims to: (1) measure the status of the sustainability of the Mandar Watershed; and (2) identify the factors that influence the sustainability of the Mandar watershed management. This research used the method of observation, interviews, documentation study, and literature review. Data analysis used a descriptive analysis approach and Multidimensional Scaling (MDS) analysis with analysis tools suc as rapfish / rapDASMandar. The results showed that the sustainability status of watershed management in the ecological dimension was quite sustainable; on the social and institutional dimensions, it is categorized as less sustainable; and in the economic and technological dimensions, the upstream and middle Mandar sub-watersheds are categorized as less sustainable. The multidimensional sustainability status of Mandar watershed management is categorized as less sustainable. There are 13 factors that need attention to improve the sustainability status of Mandar watershed management, especially in the technological, institutional, and social dimensions.
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Retnosari, Retnosari. "PENGARUH DIMENSI SUSTAINABILITY REPORTING TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN YANG TERDAFTAR DI BURSA MALAYSIA." Jurnal Ilmiah Akuntansi dan Keuangan 7, no. 1 (November 7, 2018): 68–79. http://dx.doi.org/10.32639/jiak.v7i1.269.
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This study aims to analyze sustainabilty dimensions of sustainability reporting positive effect on the financial performance of companies in Malaysia. This research is quantitative method of the archival research. Furthermore sampling in this study using purposive sampling and this research using descriptive analysis and multiple regression analysis.This study found existing positive influence dimensions of sustainability reporting which consists of the economic, environmental, labor, human rights, social and product responsibility on the financial performance in the company's Malaysia.Key words: corporate social responsibility, sustainability, financial performance
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Akkartal, Erkut, and G. Yiğit Aras. "Sustainability in Fleet Management." Journal of Advanced Research in Economics and Administrative Sciences 2, no. 3 (September 1, 2021): 13–39. http://dx.doi.org/10.47631/jareas.v2i3.288.
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Purpose: This paper aims to discuss sustainability in fleet management at companies considering simultaneously the three dimensions of sustainability, which are economic, environmental, and social, corresponding to the Triple Bottom Line (TBL) approach. Approach/Methodology/Design: This paper examines the subject and employs a theory-building-descriptive design. Three key themes in the aspect of sustainability and in terms of fleet management were examined: economic, environmental, and social. Findings: In today’s world, almost every company operates vehicle fleets to perform business requirements and irrespective of the size of vehicles, these companies need to execute some certain fleet operations under the phenomenon of fleet management. Fleet management entails a transition to a more sustainable model which should try to adopt economic, environmental, social dimensions. While the economic dimension of sustainability brings about a new model called the TCM, the environmental dimension constructs a road map to greener fleets and delivers quick wins that companies can easily implement in their agendas. The social dimension concerns the well-being of people and society which seeks to find a balance between their needs and the requirements of fleet management. Practical Implications: The paper recommends a subsequent study through an empirical way that would investigate the actual sustainability behaviours and initiatives of companies present in Turkey. Originality/value: In recent years, sustainability has become an interesting topic for scholars in many areas of research. However, the literature is lacking ample studies concerning sustainability in corporate fleet management. Therefore, the main contribution and novelty of this paper is to provide companies with policy advice regarding the three pillars of sustainability for their applications to vehicle fleet management.
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Orekhova, Svetlana, Vera Zarutskaya, and Yulia Bausova. "Social capital in the system of corporate sustainability." E3S Web of Conferences 208 (2020): 07004. http://dx.doi.org/10.1051/e3sconf/202020807004.
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Social capital is a key factor in corporate sustainability in the ecosystem era. Analysis of the theoretical background reveals that social capital can function at all levels of economy – from the individual to the state. Therefore, social capitalis on the one hand an independent resource generating income. On the other hand, social capital provides access to the ecosystem actors’ resources.Oftentimes stakeholders underestimate social capital because of its intrinsic “public good” quality and limit investment in it. The ecosystem social capital structure includes several dimensions. The elements of each dimension are applied to strengthen the performance of corporate sustainability indicators.
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Gunnarsson, Stefan, Katarina Arvidsson Segerkvist, Torun Wallgren, Helena Hansson, and Ulf Sonesson. "A Systematic Mapping of Research on Sustainability Dimensions at Farm-level in Pig Production." Sustainability 12, no. 11 (May 26, 2020): 4352. http://dx.doi.org/10.3390/su12114352.
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We systematically mapped the scientific literature on the sustainability of pig production at farm-level. Sustainability was considered holistically, covering its economic, environmental, and social dimensions, each consisting of a broad range of different aspects that may contradict or reinforce each other. Literature published between January 2000 and March 2020 with a geographical focus on Europe, North America, Australia, and New Zealand was included. A standard template with predefined keywords was used to summarise aspects of each sustainability dimension covered in identified papers. We found that papers analysing environmental sustainability were more frequent than papers analysing economic or social sustainability. However, there are many different aspects within each dimension of sustainability, hampering comparisons between studies. In addition, each dimension of sustainability has many sides, making it difficult to compare different studies, and different dimensions and aspects may have complex interrelations. Our systematic literature review revealed that these interrelations are not well understood and that possible trade-offs or synergies between different aspects of sustainability dimensions remain unidentified. This systematic mapping of the current literature on farm-level sustainability in pig production can support a more informed discussion on knowledge gaps and help prioritise future research at farm-level to enhance sustainability in pig production.
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Azizah, Diana, Rasoel Hamidy, Mubarak, Efryeldi, Tengku Said Raza’i, Wahyu muzammil, and Hilfi Pardi. "Sustainability of mangrove forest management in the former bauxite mining area on Bintan Island." F1000Research 11 (February 14, 2022): 179. http://dx.doi.org/10.12688/f1000research.108913.1.
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Background : The bauxite mining area on Bintan Island continues to expand into the mangrove forest area. Mangrove forests have ecological, economic, and social importance, which must be managed accordingly to maintain their sustainability. This research was conducted to examine the sustainability of mangrove forest management in the former bauxite mining area on Bintan Island. Methods: The approach used is Multi Dimensional Scaling- Rapid Appraisal for Sustainability through the modified Rapfish ordinance software technique for the Mangrove Ecosystem. The type of data used is quantitative, covering five dimensions of sustainability, namely ecological, economic, social, legal and institutional as well as technology. Results: The results showed that the sustainability index status of the ecological, social, legal and institutional dimensions was quite sustainable, while the sustainability index of the economic dimension was unsustainable, and the technological dimension was less sustainable. Attributes of levers that are sensitive to the sustainability of mangrove forest management are: 1) Mangrove density, 2) Substrate fraction, 3) sedimentation, 4) Mangrove importance index, 5) Bio-concentration factor, 6) Benefit value direct, 7) Indirect benefit value, 8) Dependence on mangrove forest as a source of livelihood, 9) Corporate Social Responsibility funding support, 10) Community income, 11) Community health level, 12) Community perception, 13) Legality of mangrove area and mining, 14) Pollution monitoring technology in ex-mining areas and 15) Mangrove rehabilitation technology. Conclusions:The status of the mangrove forest sustainability index on Bintan Island is quite good. the economic and technological dimensions can be upgraded to sustainable status by carrying out management that is more focused on the lever attributes of the ecological, social, legal and institutional dimensions.
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Azizah, Diana, Rasoel Hamidy, Mubarak, Efryeldi, Tengku Said Raza’i, Wahyu Muzammil, and Hilfi Pardi. "Sustainability of mangrove forest management in the former bauxite mining area on Bintan Island." F1000Research 11 (February 16, 2023): 179. http://dx.doi.org/10.12688/f1000research.108913.2.
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Background : The bauxite mining area on Bintan Island continues to expand into the mangrove forest area. Mangrove forests have ecological, economic, and social importance, which must be managed accordingly to maintain their sustainability. This research was conducted to examine the sustainability of mangrove forest management in the former bauxite mining area on Bintan Island. Methods: The approach used is Multi Dimensional Scaling- Rapid Appraisal for Sustainability through the modified Rapfish ordinance software technique for the Mangrove Ecosystem. The type of data used is quantitative, covering five dimensions of sustainability, namely ecological, economic, social, legal and institutional as well as technology. Results: The results showed that the sustainability index status of the ecological, social, legal and institutional dimensions was quite sustainable, while the sustainability index of the economic dimension was unsustainable, and the technological dimension was less sustainable. Attributes of levers that are sensitive to the sustainability of mangrove forest management are: 1) Mangrove density, 2) Substrate fraction, 3) sedimentation, 4) Mangrove importance index, 5) Bio-concentration factor, 6) Benefit value direct, 7) Indirect benefit value, 8) Dependence on mangrove forest as a source of livelihood, 9) Corporate Social Responsibility funding support, 10) Community income, 11) Community health level, 12) Community perception, 13) Legality of mangrove area and mining, 14) Pollution monitoring technology in ex-mining areas and 15) Mangrove rehabilitation technology. Conclusions:The status of the mangrove forest sustainability index on Bintan Island is quite good. the economic and technological dimensions can be upgraded to sustainable status by carrying out management that is more focused on the lever attributes of the ecological, social, legal and institutional dimensions.
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Mirkov, Andjelka. "Urban social sustainability: A concept analysis." Sociologija 54, no. 1 (2012): 55–70. http://dx.doi.org/10.2298/soc1201055m.
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The paper analyses the concept of urban social sustainability in order to provide a systematization of the main ideas contained in various interpretations of the term. First, it deals with the problems and dilemmas in defining the term of urban social sustainability, showing complexity of the idea and disagreements about its interpretation. Then it discusses the relation between the main dimensions of sustainable development for the purpose of explaining the two complement approaches to urban social sustainability. One approach sees urban social sustainability as a mean of achieving environmental and economic sustainability, while the other approach analyses urban social sustainability as a value in itself. A significant part of the paper concerns the dominant concepts within the discourse of urban social sustainability. Normative principles and operational dimensions of the term may be derived on the basis of these concepts.
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Boström, Magnus, Åsa Casula Vifell, Mikael Klintman, Linda Soneryd, Kristina Tamm Hallström, and Renita Thedvall. "Social Sustainability Requires Social Sustainability: Procedural Prerequisites for Reaching Substantive Goals." Nature and Culture 10, no. 2 (June 1, 2015): 131–56. http://dx.doi.org/10.3167/nc.2015.100201.
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The synergies and trade-offs between the various dimensions of sustainable development are attracting a rising scholarly attention. Departing from the scholarly debate, this article focuses on internal relationships within social sustainability. Our key claim is that it is difficult to strengthen substantive social sustainability goals unless there are key elements of social sustainability contained in the very procedures intended to work toward sustainability. Our analysis, informed by an organizing perspective, is based on a set of case studies on multi-stakeholder transnational sustainability projects (sustainability standards). This article explores six challenges related to the achievement of such procedures that can facilitate substantive social sustainability. Three of these concern the formulation of standards and policies, and three the implementation of standards and policies. To achieve substantive social sustainability procedures must be set in motion with abilities to take hold of people's concerns, frames, resources, as well as existing relevant institutions and infrastructures.
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Gupta, Sandeep Kumar, and Uday Shanker Racherla. "Interdependence among dimensions of sustainability." Management of Environmental Quality: An International Journal 29, no. 3 (April 9, 2018): 406–15. http://dx.doi.org/10.1108/meq-06-2017-0051.
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Purpose The purpose of this paper is to investigate the interdependence among dimensions of sustainability, i.e. economic, social and environmental performance, this study focuses on leading states of the Indian leather Industry. Design/methodology/approach This study followed exploratory research where partial least square (PLS) based structural equation modeling has been used. The states have been selected based on judgmental sampling. The study used unit level data for the leading states of Indian leather Industry − namely, Tamil Nadu (TN), West Bengal and Uttar Pradesh. The study has used Annual Survey of Industry data from 2007-2008 to 2011-2012. The proposed hypotheses have been tested using WarpPLS 5.0 software. Findings The structural equation analysis of unit-wise leather industry data supports a significant bi-directional negative relationship between social performance and economic performance among all the selected states. In contrast, the relationship between economic performance and environmental performance, as expected and supported by many existing theories, has shown a bidirectional positive relationship. However, the relationship between social and environmental performance has shown quite mysterious and mixed trends. TN has depicted significantly negative coefficients, which could be attributed to higher pressure for environmental compliance that might have led to a trade-off between the two to gain cost competitiveness. Research limitations/implications Unavailability of data for many critical indicators is the biggest limitation of this study. Originality/value The sustainability framework proposed in this work is an original contribution of authors to the existing literature. Moreover, this study on the Indian leather industry fills the gap and resolves the mystery of interconnection among the dimensions of sustainability.
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Umbro, Maria. "Social Housing: The Environmental Sustainability on More Dimensions." Procedia - Social and Behavioral Sciences 223 (June 2016): 251–56. http://dx.doi.org/10.1016/j.sbspro.2016.05.359.
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Muthoh, R. F., N. Santoso, and S. Mulatsih. "Sustainability level of Silvofishery ponds on the coast of Semarang City." IOP Conference Series: Earth and Environmental Science 1109, no. 1 (November 1, 2022): 012101. http://dx.doi.org/10.1088/1755-1315/1109/1/012101.
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Abstract Silvofishery ponds are aquaculture areas while maintaining their ecological functions as conservation of mangrove ecosystems. Coastal community of Semarang City is one of those that cultivate it, and the main commodity is milkfish (Chanos chanos). This research was carried out on five dimensions; ecology dimension, economic dimension, social dimension, technological dimension, and ethics dimension using the RAPFISH (Rapid Appraisal for Fisheries) analysis method. Types of ponds developed in the design of komplangan. The level of sustainability of the silvofishery ponds management is 43.02%, with less sustainable categories in different indexes and dimensions, namely: The ecological dimension 32.02% (less sustainable), economic dimension 45.63% (less sustainable), social dimension 50.61% (entirely sustainable), technological dimension 49.77% (less sustainable), and ethics dimension 36.06% (less sustainable). The results of the leverage analysis on each dimension indicate the need to improve the management of sensitive attributes in each dimension. Sensitive indicators in Silvofishery ponds management are ecological dimension (mangrove density), dimension (market orientation), social dimension (access to use by the community), technological dimension (air circulation), ethics dimension (non-formal institutions). All measurements have a Monte Carlo value that difference is <1; therefore, the results of the Silvofishery ponds management are following the real conditions in the field.
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Hel Al-Dhaimesh, Othman, and Mo’taz Kamel Al Zobi. "The effect of sustainability accounting disclosures on financial performance: an empirical study on the Jordanian banking sector." Banks and Bank Systems 14, no. 2 (April 11, 2019): 1–8. http://dx.doi.org/10.21511/bbs.14(2).2019.01.
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This study aims to examine the effect of sustainability accounting disclosure on the financial performance of banks operating in Jordan during the period of 2013–2017. The study focused on the effect of economic, environmental and social disclosures on financial performance. To achieve the study objective, the content analysis method was used. The dimensions of sustainability accounting disclosure were measured through indicators that have been developed for this purpose, which are in accordance with Global Reporting Initiative (GRI) (G4-2013). The study results revealed that there is a statistically significant effect of sustainability accounting disclosure on the financial performance. In addition, the study results revealed that the disclosure of the economic and social dimensions had a positive effect on return on equity (ROE). While the environmental dimension did not affect the return on equity (ROE). In addition, the results of the study revealed that the disclosure of sustainability dimensions (economic, social and environment) had a combined effect on the return on assets (ROA). This means that the banks operating in Jordan give more priority to the economic dimension disclosure, than to the social and environmental dimensions.In reviewing previous studies in the accounting literature, it has been found that there is a paucity of studies that examine the concept of sustainability accounting, especially in the Jordanian banking sector. Therefore, this study constitutes value to this field.
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Omran, Isam I., Nabeel H. Al-Saati, Hyam H. Al-Saati, Khalid S. Hashim, and Zainab N. Al-Saati. "Sustainability assessment of wastewater treatment techniques in urban areas of Iraq using multi-criteria decision analysis (MCDA)." Water Practice and Technology 16, no. 2 (February 18, 2021): 648–60. http://dx.doi.org/10.2166/wpt.2021.013.
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Abstract Sustainable development is based on environmental, social, economic, and technical dimensions. In this study, the sustainability of wastewater treatment techniques in urban areas of Iraq was assessed using a multi-criteria decision analysis (MCDA)/the weighted sum model (WSM). The analysis was performed on 13 operating wastewater treatment plants in 10 provinces, Iraq, using a questionnaire sheet with the assistance of 52 specialists in the Ministry of Municipalities and Public Works, Iraq. Four types of wastewater treatment techniques (Conventional Treatment, Oxidation Ditches, Aeration Lagoons, and membrane bio-reactor (MBR)) were assessed. The environmental, social, economic, and technical dimensions were represented by 11, 5, 7, and 4 indicators, respectively. The main results of this study indicate that the sustainability of MBR recorded the highest total importance; the order of the total importance from the highest to the lowest was: MBR > Oxidation Ditches > Aeration Lagoons > Conventional Treatment. The environmental dimension proved its dominance in the four studied treatment techniques' sustainability as it recorded the maximum contribution to sustainability. While the technical dimension recorded the least contribution to sustainability, the order from the highest to the lowest was: Environmental Dimension > Economic Dimension > Social Dimension > Technical Dimension.
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Loor Alcívar, Iliana, Francisco González Santa Cruz, Nelly Moreira Mero, and Amalia Hidalgo-Fernández. "Study of Corporate Sustainability Dimensions in the Cooperatives of Ecuador." Sustainability 12, no. 2 (January 8, 2020): 462. http://dx.doi.org/10.3390/su12020462.
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This research has the aim of analysing corporate sustainability dimensions in the cooperativism of a developing country such as Ecuador by means of a valid and reliable measuring scale. These institutions, as part of the social economy, should be focused on a balance among the economic, social and environmental aspects, which are the central axis of corporate sustainability. The literature review and analysis led to the development of a research questionnaire that was applied to 2042 people, among them managers, employees and members of the Ecuadorian cooperatives. In order to validate the dimensional structure and consistency of the scale, an exploratory factorial analysis was performed, followed by a confirmatory analysis using structural equations. The results show a consistent measuring scale based on the traditional dimensions of corporate sustainability (economic, social and environmental) and also presenting a new dimension of corporate identity.
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Ramchandani, Sahil, and Ajay Kumar Singh. ""Pathway to Corporate Sustainability: Drivers & Dimensions – A Review Study "." Delhi Business Review 23, no. 1 (2022): 33–42. http://dx.doi.org/10.51768/dbr.v23i1.231202204.
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Purpose: The objective of this paper is to identify the factors that drive CS and provide a clear understanding of its dimensions, thereby laying a roadmap for modern-day organizations, striving to achieve sustainability. Design/methodology/approach: In this paper, an exploratory study has been undertaken through an extensive literature review of research papers and articles from varied journals, books, reports and online sources. Findings: Based on the literature reviewed, the paper identifies environmental responsibility, social responsibility, corporate reputation, compliance issues and organizational factors as the five major drivers of CS. It also gives an overview of Triple Bottom Line (TBL) based definitions of CS, proposed by different scholars and provides favourable arguments towards the adoption of a holistic TBL approach, maintaining a balance between the environmental dimension (planet), social dimension (people) and economic dimension (profit). Research limitations/implications: The research provides a conceptual framework related to the drivers and dimensions of CS. However, further research is required to find the right mix of drivers that fuel CS in companies and to understand the actual balance of the TBL dimensions that exists in the modern-day organizations. Originality/Value: The paper provides findings which are useful for academicians as well as practitioners. It provides a conceptual foundation for future researches with vast potential, worthy of empirical validation, along with sound theoretical knowledge about the drivers and dimensions of CS, necessary for smooth implementation of CS practices and initiatives in their organizations.
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Siminica, Marian, Mirela Cristea, Mirela Sichigea, Gratiela Georgiana Noja, and Ion Anghel. "Well-Governed Sustainability and Financial Performance: A New Integrative Approach." Sustainability 11, no. 17 (August 22, 2019): 4562. http://dx.doi.org/10.3390/su11174562.
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This study investigates the interlinkages between the dimensions of corporate social responsibility (CSR-economic, environmental, social), financial performance (ROA, ROE), and corporate governance (CG), by applying the structural equation modeling technique (SEM). It is based on a sample of 614 large companies from the European Economic Area, covering specific indicators published by the Thomson Reuters database, for the years 2013–2017. The equation models are structured starting from isolated dependencies between variables, up to the global ones (direct, indirect, and total dependencies). The mixed results obtained imply that the nature and heterogenous content of CSR lead to different statistical dependencies for each of the two financial performance indicators. ROA is positively influenced by the economic dimension of CSR, but, the level of this rate does not necessarily contribute to an increase in the involvement of the company in this type of CSR actions. At the same time, ROA is influenced and affects in a negative way the environmental and social dimensions of CSR. In the case of ROE, it is influenced and impacts the economic and social dimensions in a positive way. The environmental dimension of CSR influences ROE positively, but it is negatively affected by this profitability rate. Corporate governance exerts a positive impact on all of the model’s variables, both as a direct and indirect factor of influence.
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SIHABUTR, Chaturaporn, and Sakkarin NONTHAPOT. "The Influences of Travel Expenses on the Indicator Factors of Sustainability in GMS Member Countries." Journal of Environmental Management and Tourism 12, no. 1 (February 21, 2021): 233. http://dx.doi.org/10.14505/jemt.v12.1(49).20.
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The Greater Mekong Subregion (GMS) member countries contain tourism resources that can attract foreign tourists to visit. This is also a good opportunity for national development under the concept of sustainability in three dimensions, i.e., environmental, economic, and social. Data from 1990 to 2019 was used, which were brought for the unit root test. Autoregressive distributed lag (ARDL) was used for finding the cointegration, and the vector error correction model (VECM) and Vector autoregression (VAR) were utilized for finding the short-term relationship. The Granger causality test was based on the travel expenses on the factors of sustainability. The results revealed that the data had different stationarity levels. Similarly, the influences of travel expenses on the dimensions of sustainability of each country were different, too. The long-term relationship was found from the travel expenses on the environmental dimension in Cambodia, Myanmar, and Thailand. The travel expenses were the Granger causality for the environmental dimension in those countries, and had a long-term relationship on the social dimension in Cambodia, Laos, Myanmar, and Thailand. However, this factor only showed the Granger causality on the social dimension in Myanmar. For the economic dimension, travel expenses had a long-term relationship only in Cambodia, and the Granger causality for the economic dimension in Cambodia and Thailand. However, travel expenses did not affect the sustainability in any dimensions in Vietnam, which possibly implied that the influences of travel expenses on sustainability in different indicators depended on the structure, readiness, and the context of each country.
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Brumă, Ioan Sebastian, Simona-Roxana Ulman, Cristina Cautisanu, Lucian Tanasă, and Gabriel Vasile Hoha. "Sustainability in the Case of Small Vegetable Farmers: A Matrix Approach." Sustainability 13, no. 18 (September 15, 2021): 10320. http://dx.doi.org/10.3390/su131810320.
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Considering that sustainability is a relative concept, but also that this limitation could be avoided through continuous adaptation of the evaluation tools by taking into account the directions of change (such as time, space, application domain), the goal of the present study is to elaborate a matrix for measuring the level of sustainability for small vegetable farms. Thus, looking at what sustainability could represent under such circumstances, we divided its characteristics into four main dimensions (economic, social, environmental, cultural), while adding the private dimension. Inclusion of the private dimension may provide potential added value to this study, and thus enrich the general perspective of producers’ capacity to meet the sustainability goals in their entrepreneurial activity. To quantify these five dimensions of the sustainability matrix, a questionnaire was built up and used as support for face-to-face interviews conducted at the level of the North-East Development Region of Romania. Our results showed associations between diverse components of the dimensions considered, revealing their synergy in farm activity, along with the occurrence of some differences in the levels of sustainability dimensions and sub-dimensions, which differ as a function of the specific types of vegetable production (conventional, ecologic, natural, mixed).
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Soldi, Alice, Maria José Aparicio Meza, Marianna Guareschi, Michele Donati, and Amado Insfrán Ortiz. "Sustainability Assessment of Agricultural Systems in Paraguay: A Comparative Study Using FAO’s SAFA Framework." Sustainability 11, no. 13 (July 9, 2019): 3745. http://dx.doi.org/10.3390/su11133745.
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Sustainability is a topic that is at the center of current discussions in the political, economic, social, and environmental fields. For its analysis, an integral and multidisciplinary vision is needed. This work aims to assess the sustainability of agricultural systems in Paraguay through a comparison applying SAFA (Sustainability Assessment of Food and Agriculture Systems) indicators. The research focuses on 15 case studies on the territory of the Eastern Region of Paraguay divided into five classes of agricultural systems: agribusiness, conventional peasant family farming, agroecological peasant family farming, neo-rural farming, and indigenous agriculture. Data were collected through interviews with producers and key informants, direct observation, and scientific literature research in order to assess, through the SAFA Tool Software, the level of sustainability of each agricultural system as a whole and for each sustainability dimension (political, environmental, economic, and social dimension) in a comparative way. It has emerged that producers belonging to conventional peasant family farming, agroecological peasant family farming, neo-rural farming, and indigenous agriculture have achieved levels of sustainability that are similar to each other and very good in all four dimensions of sustainability. Meanwhile, agribusiness achieved moderate scores in the dimensions of governance and environmental integrity, and was good in the economic and social dimension.
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Hamdan Zyadat, Ali Abdelfattah. "The Impact of Sustainability on the Financial Performance of Jordanian Islamic Banks." International Journal of Economics and Finance 9, no. 1 (December 13, 2016): 55. http://dx.doi.org/10.5539/ijef.v9n1p55.
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The study looked into the effect of the three dimensions of sustainability (economic dimension, environmental dimension, and social dimension) on the financial performance of Jordanian Islamic banks represented by (return on assets, return on equity, and earnings per share) during the period (2008-2014).<strong> </strong>The study sample contained two main Islamic banks in Jordan, namely: Jordan Islamic Bank and Arab Islamic Bank. Required data was collected from the annual reports, financial statements, sustainability reports, and social responsibility reports of the Jordanian Islamic banks from (2008-2014). Items for the dimensions of sustainability were determined, and their level of exercise was measured, by analyzing the content of these reports (content analysis), as well as the financial indicators of financial performance, which have been extracted from the financial statements of the surveyed banks.<strong> </strong>The study results have shown the presence of a statistically significant effect of the dimensions of sustainability on the financial performance measured by ROA and EPS in the Jordanian Islamic banks. However, there was no statistically significant effect of the dimensions of sustainability on the financial performance as measured by ROE in those banks. Finally, the study has encouraged Islamic banks to adopt a rational and prudent investment and financial policies, make proper operational decisions to generate revenue, maximize profits, and achieve shareholder objectives, issue sustainability reports to discover if goals and activities are compatible to the goals and interests of society and the environment, and increase their interest in sustainability.
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Zhu, Liyun, and Alfons Oude Lansink. "Dynamic sustainable productivity growth of Dutch dairy farming." PLOS ONE 17, no. 2 (February 25, 2022): e0264410. http://dx.doi.org/10.1371/journal.pone.0264410.
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The economic, environmental and social sustainability of Dutch dairy farms have attracted increasing societal concern in the past decades. In this paper, we propose a recently developed dynamic Luenberger indicator based on the by-production model to measure dynamic productivity growth in the economic, environmental and social dimensions of sustainability of Dutch dairy farms. Subsequently, we investigate the statistical associations between productivity growth and socio-economic factors using the OLS bootstrap regression model. We find that dairy farms have suffered a decline in dynamic sustainable productivity growth, especially in the environmental dimension where it is more pronounced than in the economic and social dimensions. Furthermore, we find that both technical and scale inefficiency change contribute to the decline of environmental productivity growth. Specialization and government support are associated with a higher economic and environmental sustainability productivity growth, and with, a decreased growth of social sustainable productivity. We found no significant association between the age of the oldest entrepreneur, financial structure, farm size or cost of advisory service and dynamic productivity growth in the three sustainability dimensions. The results provide insights into potential pathways towards improving the three pillars of sustainability.
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Goh, Cheng Siew, Jia Ning Ting, and Arun Bajracharya. "Exploring Social Sustainability in the Built Environment." Advances in Environmental and Engineering Research 04, no. 01 (January 17, 2023): 1–15. http://dx.doi.org/10.21926/aeer.2301010.
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Following the establishment of the United Nations’ Sustainable Development Goals, sustainability has been given increasing attention in the agenda of the built environment. Sustainability embraces three key elements, i.e., environment, economy and society. However, the social dimension receives the least attention and is largely overlooked compared to the environmental and economic sustainability. To bridge the gap, this paper will examine the various dimensions of social sustainability involved in the built environment and identify perceptions of construction stakeholders towards social sustainability. Social sustainability is closely linked to human well-being, quality of life, and inclusiveness and these are the pivotal factors in ensuring a healthy, safe and resilient built environment. Sustainable buildings require close interactions between humans and buildings to optimize the values of the designed functions. By intertwining with social sustainability, the performance of a sustainable built environment can be significantly improved. This could contribute to the attainment of environmental and economic sustainability by engaging stakeholders since the project's inception. This paper contributes to the body of knowledge of social sustainability and increases stakeholders’ awareness of social sustainability. The research outcomes help promote a more balanced development within the sustainable built environment practice, with more integrated and concerted efforts of developing social sustainability for community benefits.
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Junaidi, Rival, Deni Efizon, and Adriman Adriman. "SUSTAINABILITY STATUS OF MANAGEMENT TERUBUK FISH (Tenualosa macrura) IN BENGKALIS DISTRICT." Asian Journal of Aquatic Sciences 5, no. 2 (August 16, 2022): 301–14. http://dx.doi.org/10.31258/ajoas.5.2.301-314.
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This research was conducted from July to October 2021 in Bengkalis Regency. This research is focused on evaluating in detail the condition of the ultimate fisheries from the ecological, social, economic, and institutional aspects as well as scientific information for follow-up planning and implementation of the best fisheries management in the waters of the Bengkalis Strait. The research method used during the study was a survey method. Types and sources of data used in this study are primary data and secondary data. The number of key respondents used in this study were 30 people. Sustainable fisheries management is seen from five dimensions, namely the ecological dimension, the economic dimension, the social dimension, the technological dimension and the institutional dimension. The scores for each attribute were analyzed using the Rapfish technique and will be passed through several analyzes such as multi-dimensional scaling (MDS), leverage analysis (JackKnife), and Monte Carlo analysis. Based on the results of the study the results of the catch of the terubuk fish during the period June-September amounted to 160 fish. From this amount, it showed that the percentage of male fish caught was much more dominant, namely 110 fish (69%) than 50 female fish (31%). The results of the analysis of each dimension show that the ecological index (59.92%) is included in the moderately sustainable category, the economic dimension (52.94%) is included in the moderately sustainable category, the social dimension (50.54%) is included in the moderately sustainable category, the social dimension (50.54%) is included in the moderately sustainable category. Institutional (49.91%) is included in the sustainable category and the technological dimension (70.25%) indicates the category is quite sustainable. Thus, the design of the terubuk fish management in Bengkalis waters can use the dimensions of the attributes that are classified as quite sustainable, to support or improve the institutional dimensions in order to support the management of terubuk fish
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Gunarsih, Tri, and Yuni Ismawati. "SUSTAINABILITY REPORT AND FIRM PERFORMANCE: STUDY IN MINING AND METAL AND FOOD PROCESSING INDUSTRY INDONESIA STOCK EXCHANGE 2014-2017." Journal of Governance and Integrity 2, no. 1 (November 12, 2018): 4–11. http://dx.doi.org/10.15282/jgi.2.1.2018.5533.
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The aim of this study is to give empirical evidence about the effect of three disclosure dimensions of Sustainability Reporting (SR) to firm performance using ROA and Tobin’s Q. The three dimensions of SR consist of economic dimension, environmental dimension, and social dimension. The argument of the relationship between SR and companies' performance in this study is developed base on good management theories that argue that there is a high correlation between good management practice and Corporate Social Performance (CSP), then there will be a positive impact of SR on the company’s performance. The sample of this study comprises of 60 listed companies in IDX in 2014-2017, in mining and metal and food processing industries. The sampling method is purposive sampling. The results show two dimensions of SR (economic dimension and social dimension) has an impact on market value (Tobin’s Q) but not on book value (ROA).
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Sassen, Remmer, and Leyla Azizi. "Assessing sustainability reports of US universities." International Journal of Sustainability in Higher Education 19, no. 7 (November 5, 2018): 1158–84. http://dx.doi.org/10.1108/ijshe-06-2016-0114.
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Purpose The purpose of this study is to assess sustainability reports of US universities to provide findings on the relative importance of disclosure topics. Design/methodology/approach The authors conducted content analysis by using a specific university-oriented catalogue of indicators to cover the specific sustainability-related aspects of this sector. Findings Sustainability reporting by universities is still in its early stages. The findings show a clear focus on the environmental dimension, whereas the university and the economic dimensions see lower levels of reporting. The social dimension is rarely addressed. Research limitations/implications Future research could use the results of this study as a basis for investigating stakeholder expectations towards universities’ sustainability reporting and developing university-specific sustainability reporting standards. Practical implications The results could be used to improve universities’ sustainability reporting, as “good” practices are now readily available. Social implications The level of reporting on the social dimension is very low. Therefore, developing political incentives to improve universities’ social performance might be of interest. Originality/value The investigated setting is unique and contributes several findings in a less-researched area along with several practical, social and research implications.
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Elizabeth Francis, Julie, and Teresa Davis. "Exploring children’s socialization to three dimensions of sustainability." Young Consumers 15, no. 2 (June 10, 2014): 125–37. http://dx.doi.org/10.1108/yc-06-2013-00373.
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Purpose – This study aims to examine aspects of children’s sustainability socialization. Many studies examine children’s attitudes to sustainability. However, few studies build an understanding of how, where and when children are socialized to sustainability. Design/methodology/approach – Interviews with 30 children explore the socializing agents (who), learning situations (where), learning processes (how) and learning effects (what). The study also delineates and compares the environmental, self and social dimensions of sustainability. Findings – Socialization to environmental sustainability is highly structured and formal, and children rarely go beyond the knowledge and actions they are taught. Socialization to the self dimension combines formal and informal mechanisms with a greater propensity for elaboration and generalization. Meanwhile, socialization to societal sustainability involves unstructured and individualized processes and outcomes. Research limitations/implications – This is an exploratory study. Future research could develop scales to measure children’s sustainability dispositions and actions. Researchers could then use such scales to examine the sustainability socialization of children from other demographic and cultural groups. Practical implications – The findings indicate that children are often positively disposed towards sustainability but lack the knowledge and direction needed to exercise this desire. Thus, marketers should more clearly articulate how their product solves a sustainability problem. Social implications – This paper could inform sustainability education policy. It has practical applications in the area of sustainability curriculum design in schools. Originality/value – Being the first study that explores children’s socialization to three dimensions of sustainability, this paper provides a unique contribution to consumer behaviour theory and would be of interest to academics, practitioners and social marketers.
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Vitorio Junior, Paulo Cezar, Víctor Yepes, and Moacir Kripka. "Comparison of Brazilian Social Interest Housing Projects Considering Sustainability." International Journal of Environmental Research and Public Health 19, no. 10 (May 20, 2022): 6213. http://dx.doi.org/10.3390/ijerph19106213.
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Considering the importance of the development of new housing projects, the purpose of this research is to provide a model oriented to the identification of the most sustainable alternative in single-family housing projects of social interest from the perspective of life cycle thinking (LCT) and the analytical hierarchical process (AHP). A ceramic masonry project and a concrete masonry project were evaluated. In the environmental dimension, the results showed that the ceramic masonry project had more significant environmental impacts and greater damage to human health and the availability of resources and ecosystems. In the social dimension, it was found that there are discrepancies between the salaries in the construction supply chain and that the concrete masonry project had better social characteristics than the ceramic masonry project. The economic dimension revealed that the concrete masonry project was more attractive. Relating the environmental, social, and economic dimensions’ results, through the combination of LCT and AHP, it was found that the concrete masonry project presented a combination of more sustainable characteristics than the ceramic masonry project in the majority of the results. Among the implications of the study carried out here is the advancement of sustainability applied to the construction sector.
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Retnosari, Retnosari. "PENGARUH DIMENSI SUSTAINABILITY REPORTING TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN YANG TERDAFTAR DI BURSA MALAYSIA." Jurnal Ilmiah Akuntansi dan Keuangan 7, no. 1 (January 17, 2018): 109–21. http://dx.doi.org/10.32639/jiak.v7i1.163.
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This study aims to analyze sustainabilty dimensions of sustainability reporting positive effect on the financial performance of companies in Malaysia. This research is quantitative method of the archival research. Furthermore sampling in this study using purposive sampling and this research using descriptive analysis and multiple regression analysis.
This study found existing positive influence dimensions of sustainability reporting which consists of the economic, environmental, labor, human rights, social and product responsibility on the financial performance in the company's Malaysia.
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Nuraini, C., and A. Mutolib. "The sustainability analysis of red chili farming in Taraju District, Tasikmalaya Regency." IOP Conference Series: Earth and Environmental Science 1133, no. 1 (January 1, 2023): 012060. http://dx.doi.org/10.1088/1755-1315/1133/1/012060.
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Abstract The sustainability status of red chili farming and the level of factors or sensitive attributes that affect the sustainability dimension in red chili farming were examined in this research. The research was conducted in Taraju District with a purposive side technique. The fundamental consideration is that Taraji District is one of the areas with the highest production level in Tasikmalaya Regency. The number of samples was 37 consisting of farmers. The RAP-Fish method was implemented to assess the sustainability status of farming. The test used to scale the index of sustainability was Leverage Analysis and Multidimensional Scaling (MDS). The research defined ecological, economic, and social dimensions that were entirely sustainable. The Sustainability index of red chili farming was based on social and ecological dimensions; it obtained values of 47.36 and 43.00, so it was categorized in the less sustainable category. While the sustainable index of red chili farming from the economic dimension obtained is 24.45, it was classified as unsustainable.
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Zahid, Muhammad, and Zulkipli Ghazali. "Corporate sustainability practices among Malaysian REITs and property listed companies." World Journal of Science, Technology and Sustainable Development 12, no. 2 (April 7, 2015): 100–118. http://dx.doi.org/10.1108/wjstsd-02-2015-0008.
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Purpose – The purpose of this paper is to examine the implementation of corporate sustainability (CS) practice by Malaysian Real Estate Investment Trusts (REITs) and property listed companies, following the three dimensional (economic, environmental, and social) framework of CS. Design/methodology/approach – A quantitative content analysis procedure was undertaken using 113 reports, including 23 REITs and 90 property companies. For the data collection company websites, annual reports, corporate social responsibility (CSR), and sustainability reports were employed. The global reporting initiative (GRI), reporting framework was used for data collection and recording. The content analysis examined the level of disclosures for three dimensions of sustainability, namely economic, social and environmental. Findings – The content analysis indicates that the majority of companies among the sample have their social responsibility and sustainability strategies for the satisfaction of stakeholders and legitimizing firm practices. However, there are variations in their approaches and reporting processes. Among the three dimensions, environmental disclosures are on its least and social dimension has priority in the level of disclosures. Though the overall reporting is low, but having upward trends over time. Research limitations/implications – This study has a limitation that it investigates the level of CS practices in REITs and property companies among Malaysian listed companies. The findings of the study are helpful for the government of Malaysia, practitioners, academia, researchers, banks, Bursa Malaysia, security commission and CEO’s of the listed companies to improve their organizational practices and reporting quality of CS. Originality/value – There has been limited literature on CS practices among Malaysian REITs and property industry. The previous studies have only focused top companies or a single dimension of CS, while this study addressing all the three dimensions of sustainability. This is the first study addressing all the three dimensions (economic, environmental, and social) of CS after the 10th Malaysian Plan (2010-2015). The study using a large sample of REITs and property companies during 2011-2013. The study will significantly add value to CS practices in emerging economies like Malaysia.
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Chaliluddin, Makwiyah A., Nida Khafiyya, Thaib Rizwan, Djamali Rianjuanda, Muklis Muklis, Bustami Bustami, and Sophia Listriani. "SUSTAINABILITY ANALYSIS OF TRADITIONAL CAPTURE FISHERIES BASED ON LOCAL WISDOM AT LHOK KUALA GIGIENG, ACEH BESAR, INDONESIA." Kanun Jurnal Ilmu Hukum 24, no. 1 (June 30, 2022): 1–13. http://dx.doi.org/10.24815/kanun.v24i1.26659.
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This research focuses on the sustainability analysis of capture fisheries based on local wisdom in Lhok Kuala Gigieng. This study aims to analyze the sustainability status of capture fisheries and determine the factors that influence the sustainability of capture fisheries in Lhok Kuala Gigieng. The method used in this study is a descriptive method with survey techniques in data collection through questionnaires. The RAPFISH analysis uses four dimensions: ecological, economic, social, and institutional. This study indicates that the sustainability index score for the ecological dimension is in a good category, and the economic dimension of the sustainability index is in the medium category. Furthermore, it also shows that the social dimension of the sustainability index is in a good category, and the institutional dimension of the sustainability index is in a good category.
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Bashatweh, Ammar Daher Mamdouh. "Accounting Theory and Its Impact on Adoption of Sustainability Reporting Dimensions - A Field Study." International Journal of Accounting and Financial Reporting 8, no. 4 (October 11, 2018): 82. http://dx.doi.org/10.5296/ijafr.v8i4.13736.
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The main objective of the study was to identify the effect of the adoption of accounting theories (agency theory, signaling theory, theory of legitimacy, stockholders theory) in the disclosure of sustainability dimensions (economic dimension, environmental dimension, social dimension). To achieve the objective of the study, the sample of the study included Jordanian public shareholding companies which belong to the financial, industrial and service sectors. The study sample consisted of 20 public shareholding companies distributed among various sectors.The study found out that is a statistically significant effect on the adoption of accounting theories in the disclosure of sustainability dimensions when studying the dimensions combined. The study recommended the need to increasing the commitment of public shareholding companies to apply the principle of transparency and disclosure of their environmental, social and economic activities, as well as recommending the management of public shareholding companies to the necessity of diversity in the interests of all parties associated with them.
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Aragão, José Lima de, Luiz Francisco Machado Pfeifer, Manuel Antonio Valdés Borrero, and Samira Alves de Souza Silva. "Global Sustainability Index (GSI) construction: an evaluation tool for public policies directed at sustainable milk production in contemporary time." Research, Society and Development 11, no. 10 (July 23, 2022): e79111032496. http://dx.doi.org/10.33448/rsd-v11i10.32496.
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Sustainable development refers to agricultural and industrial activities and the understanding of sustainability assumes greater complexity, which requires economic, social, environmental, institutional, technological, cultural and geographical emphasis to be considered, because what is sustainable for one region may not be for another. The article aims to show methodological criteria for the construction of the Global Sustainability Index (GSI) and its importance in the evaluation of public policies of sustainable milk production in contemporary times. The methodology considers the economic, social, environmental, institutional and technological dimensions, for better assessing the sustainable of economically active activities. The survey took place in Rondônia with 400 dairy farmers, where we obtained the GSI that achieved average sustainability, GSI = 0.42. The economic dimension presented an index of 0.52, being the most sustainable among the analyzed dimensions. Following the decreasing order, comes the social and environmental, with average sustainability of 0.44 and 0.41, and, with low sustainability, was the technological dimension, which showed an index of 0.39, and, the institutional with 0.32 decimal points of sustainability. This result indicates the need for political and technological efforts for better performance in the sector.
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Hidayat, Ade Bagja, Rosadi Rosadi, and Y. Purwanto. "SUSTAINABILITY ANALYSIS OF CIBODAS BIOSPHERE RESERVE MANAGEMENT." Journal of Science Innovare 4, no. 1 (March 1, 2021): 01–05. http://dx.doi.org/10.33751/jsi.v4i1.6115.
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This study aims to formulate the sustainable management of the Cibodas Biosphere Reserve through the function of the Biosphere Reserve approach. Sustainable development in the Cibodas Biosphere Reserve requires sustainable analysis to become material for supporting periodic reviews document of the Cibodas Biosphere Reserve Management and the Indonesian Man and Biosphere Programme National Committee. The method uses the Multidimensional Scaling (MDS) method with the stages of determining the attributes in each dimension. Which are: ecological dimensions (carbon stock, environmental services, sustainability of natural resources and ecosystems, and reduction of disasters), economic dimensions (poverty reduction, strengthening of the community economy, opportunities employment and branding) and the social culture dimensions (access to SDA, sustainable development education, health services / services, as well as science and technology, and innovation). Based on the results of the Rap Analysis, Leverage Analysis and, Monte Carlo, both in the ecological, economic and socio-cultural dimensions, the CBC sustainability index (IK) value is above 75.01 on a scale of 0-100. So, it can be concluded that the management of Cibodas Biosphere Reserve is currently very sustainable.
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Asia, Asia, Heru Santoso, Yuli Purwanto, Johnny Tumiwa, and Mohammad Zaini. "KAJIAN KEBERLANJUTAN PERIKANAN CAKALANG (KATSUWONUS PELAMIS) DI BITUNG." JURNAL BLUEFIN FISHERIES 1, no. 1 (August 16, 2019): 9. http://dx.doi.org/10.15578/jbf.v1i1.5.
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Cakalang City is a nickname for the city of Bitung which is one of the Minapolitan areas and industrialization of capture fisheries in Indonesia. The purpose of this study is to assess the sustainability status of the Cakalang fisheries in Bitung and develop a strategy for managing the Cakalang fisheries in Bitung to be sustainable. Analysis of existing conditions and indexes for each dimension of sustainable management of skipjack resources, including ecological, economic, social, institutional and technological dimensions is carried out using the Multidimensional Scaling (MDS) approach with ordination techniques modified from the Rapfish program. The sustainability of cakalang fisheries in Bitung at 65.82 percent is in the fairly sustainable category (ecological dimension 46.46 percent, economic dimension 80.01 percent, technology dimension 65.83 percent, and institutional dimensions 58.57 percent), sustainability analysis shows Multidimensional sustainability index values indicate the sustainability status of the skipjack fisheries in Bitung is in a fairly sustainable category. Keywords: Bitung, skipjack, sustainability.
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Drejeris, Rolandas, and Danguolė Oželienė. "NEW APPROACH TO THE TECHNOLOGICAL ASPECT OF CORPORATE SUSTAINABLE DEVELOPMENT." Business: Theory and Practice 20 (August 29, 2019): 363–71. http://dx.doi.org/10.3846/btp.2019.34.
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Enterprises that seek for sustainable development should align economic interests with environmental and social requirements. It is not enough to take into account just these basics components. Technology plays a significant role in company activity. The aim of this article is to highlight the relationship between the dimensions characterising sustainability and to take a deeper look at the structure of the concept of sustainability, so that to understand in more detail the completeness of the dimensions of sustainability. For achieving this aim is necessary through the analysis of researchers’ opinions to apply the logical assessment, systematisation, and comparison of information, selects the most important information describing the sustainability of technology, highlights the relationships between the technological aspect of sustainability and other sustainability dimensions, evaluates the technological processes of the corporate product in terms of sustainability, clarifies and presents arguments highlighting the importance of the technological aspect in sustainable business activity, rejects inappropriate arguments, identifies links between the arguments, and, basing on the information, proves and/or formulates anew some logical considerations to justify the full competency of the technological dimension in the sustainable development framework. Article proved that sustainable development contains the technological dimension which is added to the four classical dimensions and serves as an axis that determines the contents of other sustainability parts.
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Valente, Bianca, Syntia Lemos Cotrim, Ana Carla Fernandes Gasques, Gislaine Camila Lapasini Leal, and Edwin Vladimir Cardoza Galdamez. "SUSTAINABILITY INDICATORS IN INDUSTRIES: A BIBLIOMETRIC REVIEW." Journal on Innovation and Sustainability RISUS 9, no. 3 (October 26, 2018): 38–52. http://dx.doi.org/10.24212/2179-3565.2018v9i3p38-52.
Full textAbstract:
Sustainable development gained prominence in 1992 at the United Nations Conference about Environment and Development, and was presented as a global strategy to ensure society’s access to natural resources. One proposed practice to monitor industrial performance is sustainability indicators, commonly divided into three dimensions: environmental, social and economic. The objective of this work is to present a bibliometric study on the scientific production of Sustainability Indicators (SI) in the Industries, from January 2007 to October 2017. Therefore, the methodology used was Proknow-C, with quantitative and qualitative approach, from the keywords: “Sustainability Indicators” and “Indicators of Sustainability” in the database provided by the Scopus platform. The papers selected for the composition of the final portfolio contribute to the construction of knowledge about the proposed theme, offering a broad view of Sustainability Indicators applied to industries. A total of 28 sustainability indicators were identified, of which 11 are related to the environmental dimension, which correspond to three aspects (water, energy and gases emitted), 7 in the economic dimension, framed in two aspects (present value in the plant and investment) and 10 in the social dimension, corresponding to the aspects of accidents, comfort / safety and training. The survey of the Sustainability Indicators allows establishing guidelines for the construction of a management system aligned with the sustainability dimensions in the industries
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Leslie, Heather M., Xavier Basurto, Mateja Nenadovic, Leila Sievanen, Kyle C. Cavanaugh, Juan José Cota-Nieto, Brad E. Erisman, et al. "Operationalizing the social-ecological systems framework to assess sustainability." Proceedings of the National Academy of Sciences 112, no. 19 (April 27, 2015): 5979–84. http://dx.doi.org/10.1073/pnas.1414640112.
Full textAbstract:
Environmental governance is more effective when the scales of ecological processes are well matched with the human institutions charged with managing human–environment interactions. The social-ecological systems (SESs) framework provides guidance on how to assess the social and ecological dimensions that contribute to sustainable resource use and management, but rarely if ever has been operationalized for multiple localities in a spatially explicit, quantitative manner. Here, we use the case of small-scale fisheries in Baja California Sur, Mexico, to identify distinct SES regions and test key aspects of coupled SESs theory. Regions that exhibit greater potential for social-ecological sustainability in one dimension do not necessarily exhibit it in others, highlighting the importance of integrative, coupled system analyses when implementing spatial planning and other ecosystem-based strategies.
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Stoffel, Cravero, La Chimia, and Quinot. "Multidimensionality of Sustainable Public Procurement (SPP)—Exploring Concepts and Effects in Sub-Saharan Africa and Europe." Sustainability 11, no. 22 (November 12, 2019): 6352. http://dx.doi.org/10.3390/su11226352.
Full textAbstract:
Strategic objectives in public procurement, such as environmental or social considerations, are being increasingly referred to under the umbrella term of sustainable public procurement (SPP). The concept of sustainability is intrinsically multidimensional, encompassing environmental, social, and economic aspects. However, the existing literature on SPP highlights the generalization that the regulation and practices of public procurement are biased toward the environmental dimension. There is conflicting evidence from countries in Sub-Saharan Africa (SSA) that calls for further investigation. Analyzing how SPP is actually constituted in SSA and contrasting it with the situation in the European Union (EU), as a spotlight on the Global South and North, contributes to a better understanding of sustainability in public procurement. The comparative analysis will help with understanding processes related to the integration or disintegration of sustainability dimensions in SPP. Our results indicate a contrary orientation on the environmental and the social dimensions in the EU and SSA. Although there is no sign of a comprehensive integration of all dimensions in SPP, there are developments toward the integration of the ‘missing’ dimension in the respective regional setting. Thus, at the moment, achieving a multidimensional implementation of SPP appears to be more a matter of expanding SPP practices of the ‘missing’ dimension than of pushing for integrated concepts.