The Climate Disclosure Standards Board (CDSB) initiated the standards for sustainability and transparency in corporate reporting, which may be termed Green Accounting Standards (GAS). GAS encourages sustainable decision-making among businesses and practitioners. The present study explores the role of GAS on environmental sustainability in the firms located in the Alkharj governorate. Moreover, the mediating of social performance is also investigated in the relationship between GAS and environmental sustainability. For this purpose, a questionnaire is used to collect the data from accounting practitioners, and 224 valid responses are collected from the survey. The results of PLS-SEM show that GAS improves the environmental sustainability and social performance of the firms. Moreover, social performance also improves environmental sustainability. Thus, GAS promotes resource efficiency by tracking resource use and waste generation, which could be helpful in identifying opportunities for reducing environmental footprints. Thus, it also facilitates monitoring environmental performance in Alkharj to identify the areas needing improvement. Furthermore, GAS also improves social performance by recognizing social costs and engaging stakeholders, which are also facilitating more socially responsible decisions. Based on the results, the study recommends the firms in Alkharj governorate adopt GAS to improve environmental sustainability and social performance.

In this study, the impact of board nationality and educational diversity on corporate social responsibility is investigated, by applying a fixed-effect model, instrumental variable approach (IV-GMM), and dynamic panel model (GMM) estimator to account for endogeneity issues, on a sample of Australian listed firms over 10 years from 2010 to 2020. The study findings reveal a significant positive relationship between board nationality diversity and CSR performance and its-related subdimensions including environmental performance and social performance. Furthermore, we find that educational diversity is positively and significantly related to CSR performance and environmental performance, though not to social performance. The findings remained robust under the instrumental variable approach and dynamic panel model. Additional tests compare between two groups of firms—those from heavily and less regulated sectors—and find that the former group has more educated directors, but a similar level of nationality diversity is found among both sectors. Although diversity in terms of nationality and education is still modest at best, its effect on CSR performance and its related sub-dimensions is more pronounced within heavily regulated sectors only. This result contends that when board nationality diversity and educational diversity are properly incentivized (with regulating CSR activities, for instance), the board tends to improve the social and environmental activities of the firm.

Growing environmental concerns and social responsibility push organizations into seriously considering their strategies in business operations. The implementation of green supply chain management (GSCM) is a vital strategy which enables organizations to focus on minimizing environmental issues, improving economic benefits and expanding social outcomes. The aim of this paper is to examine the relationship between GSCM practices and sustainable performance in Vietnamese construction materials manufacturing enterprises. Based on the data collected from a sample of 218 construction materials manufacturers in Vietnam, the study examines the impact of GSCM elements on firm performance including economic, environmental and social using structural equation modeling. The study finds that green design and green manufacturing had positive and significant effects on three categories of outcomes, whereas green procurement impact on economic and social performance but had no influence on environmental performance. The results also empirically prove that there was a positive relationship between green distribution and environmental performance which is not supported for economic and social perspective. The study also contributes significantly to an on-going research associated with GSCM practices on sustainable performance in developing countries such as Vietnam where very few studies of GSCM have been revealed.