The study aims to identify the effect of environmental sustainability accounting (ESA) on competitive advantage (CA), and the effect of ESA on making decisions (funding, investment, and strategic) in Sudanese banking. A questionnaire was used to collect data from 135 accountants and managers of Sudanese banking. A descriptive method was used to confirm that the study's goals had been met. The questionnaire data is analyzed, and hypotheses are tested, using the Smart pls application. The study found a positive relationship between ESA and CA in the Sudanese banking sector. Additionally, ESA has a positive relationship with funding, investment, and strategic decisions in the Sudanese banking sector. Based on these findings, future research can help accountants comprehend the intricacies of ESA according to national and cultural conditions, especially in developing countries. Also, larger sample sizes may be used in future research on this topic, particularly if it is studied internationally.

Industry plays a vital role in developing Thailand and supporting and driving businesses. The increase in industry benefits the national income. However, it also affects the environment. Industrial companies must adapt to reduce problems by developing organizational infrastructure, such as logistics activities or operations, which are the major systems and causes of environmental issues. Therefore, this study aims to study guidelines for logistic system and supply chain management for the environment in industrial business and develop a structural equation model (SEM). The study used a mixed-method research design; the qualitative method, in-depth interviews with nine experts and a focus group with 11 experts were used. Concerning the quantitative method, a questionnaire survey was used with 500 green industries. Descriptive statistics, inference statistics, and multivariate analysis were also used to analyze the data. The study found four essential aspects: (1) Customer orientation, (2) Green network, (3) Logistic process, and (4) Organization management. Finally, the hypothesis testing results found that in medium- and large-sized industries, the importance of the variables of the logistic system and supply chain management for the environment had no statistically significant difference at 0.05. The results from the analysis of the structural equation model found that the study passed the evaluation and was relevant to empirical data with a chi-square probability level of 0.066, a relative chi-square of 1.133, a goodness of fit index of 0.954, and root mean square error of approximation equal to 0.016.

Supply chain management has attracted business interest in recent years. This interest is also driven by the development and spread of e-commerce technology. Because e-commerce is a relatively new phenomenon in business, little research has been done on its impact on supply chain relationships. E-commerce allows supply chain management to make collective decisions considering the interests of relationships with diverse and often competitive trading partners. The e-commerce environment is difficult to predict due to the vast availability of information and changing market dynamics. Management can deal with uncertainty more effectively when focusing on administrative partnerships as part of their corporate strategy. This quantitative and qualitative study with e-commerce businesspeople aims to: 1) highlight the strategic and tactical importance of supply chain assessment in e-commerce; and 2) describe future research opportunities in this new multidisciplinary approach.

Eco-friendly business practices range from energy efficiency to sustainable management; therefore, the implementation of these practices not only has the potential to mitigate environmental impacts, but also to improve the long-term competitiveness and sustainability of companies. In this study we analyze eco-friendly business practices and their impact on environmental sustainability in companies in a region of the Peruvian Amazon. A quantitative, non-experimental approach was considered, with an explanatory design; for which, a sample size of 200 companies was considered, which were randomly selected, to which two instruments were applied, the first with 7 indicators and the second with 3, valid, with an alpha of 0.720 and 0.670 respectively, assessing structural equation modeling. The results show that eco-friendly business practices are oriented towards sustainability (C.R. = 19.280), as well as preventive and eco-efficient practices (C.R. = 5.023, C.R.= 14.185); these findings can serve as a basis for the creation or improvement of public policies that promote eco-friendly business practices, encouraging companies to adopt measures that favor environmental sustainability. Therefore, eco-friendly business practices have a positive impact on environmental sustainability in companies in a region of the Peruvian Amazon; in addition, preventive practices and eco-efficient practices have a positive impact on environmental sustainability in companies in a region of the Peruvian Amazon.

Plastic bags are used by many people because they are inexpensive, lightweight, durable, and waterproof. Plastic bags, on the other hand, do not break down and can pollute the environment if not handled properly. Indonesia produces a lot of plastic waste and is one of the top ten countries that has a problem with plastic waste. In this study, we used three months of data of real transactions from a grocery store. This study shows how the decision tree can identify patterns on plastic bag usage at a small grocery store by using demography and products purchase. The attribute weights showed that in the hometown, the total of several products bought were the factors that affected the use of plastic bags.

This paper formulates a multi-level supply chain network with a single producer, multi distributors and multi retailers during a finite planning horizon. The demand rate is assumed to be exponential function of time; shortages are allowed and completely backlogged. The stock is assumed to undergo deterioration as soon as it is produced. The production rate is dependent on demand rate and greater than the demand rate. Optimal solution for the proposed model is derived and using a numerical example, the behavior of the model is analyzed.

This research paper examines the role of cloud computing in promoting sustainable development. Cloud Computing (CC) has emerged as a transformative technology that has the potential to reduce the environmental impact of businesses and organizations, while also enabling economic growth and social development. The paper explores the environmental benefits of cloud computing, including energy efficiency, reduced carbon emissions, and the potential for renewable energy integration. It also examines the economic and social benefits of cloud computing, including cost savings, increased productivity, and improved access to technology. The paper concludes by highlighting the potential challenges and opportunities associated with the adoption of cloud computing for sustainable development and identifies key areas for future research and policy action. Overall, the paper argues that cloud computing has the potential to play a critical role in promoting sustainable development, and that further research and policy action are needed to realize its full potential.

The main objective of this study is to develop and to test a comprehensive model that investigates the effect of shopping environment on consumption emotion, perceived value and behavioral intentions in tourism setting. The proposed model specifies the effect of environment perceptions on consumption emotions (pleasure and arousal), hedonic and utilitarian value, which in turn emotions and values affect tourist’s satisfaction and behavioral intentions. Data were collected through tourists who visited a tourist city by using cluster random sampling method. A total of 410 questionnaires were used for data analysis. Structural equations modeling (SEM) by using LISREL was performed to empirically test the relationships between the constructs of this research. Results show that environment has a positive and significant influence on pleasure and arousal. However, the effect of environment perceptions on behavioral intentions was not significant. In addition, results indicate that pleasure and arousal have positive and significant effects on tourist’s values. Findings also indicate that hedonic and utilitarian values had direct effect on customer satisfaction and the effect of satisfaction on behavioral intention was positive and significant. Finally, it suggests that service providers should focus on components of environment in a way that contributes positively in creating positive emotions in customers, which in turn consumption emotions enhance perceived value and positive behavioral intentions.

Environment plays an important role on human being & apos; s present and future life. A clean and healthy environment can contribute to all societies and help people reach prosperity and success. Environmental ethics is the investigation of ethical relationships between human beings and the natural environment, which includes the nonhuman creatures. In environmental ethics, we normally look for the proper way to understand the relationship between humans and the natural environment, detect the values emerging from the relationship, the principles and rules of action and characteristics do those goods and values justify. In this study, we investigate the effects of different variables including responsibility, social ethics, education and traditional and religious values on environment and environmental behavior. The study is executed in two regions of city of Zanjan, Iran based on a questionnaire consists of 400 people. A Pearson correlation test is performed among different components and the results indicated that all mentioned variables influence environmental ethics, significantly. However, normalization variable does not have any impact on environment. The preliminary results indicate culture plays an important role on people & apos; s behavior in society.

Cement is the single most important and profitable product in the building material sector. With the economic boom, in India, Indian cement industry is a market of opportunities waiting to be tapped. However, at the same time cement industry is also experiencing a surge in demand. Production of Cement will always release carbon dioxide and change in the climate of the earth that is why despite its profitability, the cement industry faces many challenges regarding environmental concerns and sustainability issues. In order to minimize the impact of all of the above mentioned issues, it is clear that the cement and construction industry will have to adapt to remain sustainable and in this process a number of innovative and new practices have to be adopted. The objective of this paper is to analyze the gap between the existing reporting practices and level of disclosure desired by stakeholders of cement companies and to identify the areas under which Indian Cement companies can report accounting information in sustainable way. Furthermore it is also required to align the reporting is as per stakeholder’s requirement. The accounting areas of reporting will be explored so that the requirements of reporting in terms of financial character can be filled in. This may lead to change in the practices under which the current financial statement provides financial information of sustainable activity as non-financial activity and its cost has been shown in the miscellaneous expenditure.