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Growing Science » Tags cloud » Sustainable Report Disclosure

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1.

Exploring the moderating role of green human resources and green climate: The impact of corporate social responsibility on environmental performance Pages 771-778 PDF Download PDF

Authors: Ahmad Albloush, Mufleh Al Jarrah, Mahmoud Alghizzawi, Piervito Bianchi, Ayman Alkhatib, Salman Abu Lehyeh

doi 10.5267/j.uscm.2024.1.009

๐Ÿ”‘ Keywords: Sustainable Report Disclosure, Investor Confidence, Energy Group

Abstract:
Universities seek out of its keenness to preserve the environment and to enhance its environmental performance, by paying attention to social responsibility, to enhance its reputation in society. The current study examines the relationship between corporate social responsibility (CSR) and environmental performance (EP) through the moderating role of green human resources (GHR) and green climate (GC). The study collected data from 270 employees in private universities in Jordan. PLS4 was applied to analyze data and test the hypotheses. The results showed that CSR has a positive impact on EP. Also, the results showed that GHR and GC moderate the relationship between CSR and EP. Future research recommendations and study limitations are also provided.
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Journal: USCM | Year: 2024 | Volume: 12 | Issue: 2 | Views: 1905

 
2.

The effect of sustainable report disclosure on investor confidence of energy group in Thai listed companies Pages 779-786 PDF Download PDF

Authors: Thanai Sriersan, Nuttavong Poonpool, Utis Bhongchirawattana

doi 10.5267/j.uscm.2024.1.008

๐Ÿ”‘ Keywords: Sustainable Report Disclosure, Investor Confidence, Energy Group

Abstract:
The research aims to examine the effect of sustainable report disclosure on investor confidence. The conceptual framework comprises 3 dimensions 30 indicators of the conceptual Global Reporting Standard (GRI). The data were collected from the annual report and sustainable report disclosure of energy groups in Thai Listed Companies from 46 companies between 2019 and 2021. The researchers used multiple regression statistics to test hypotheses. The result of the study is obviously seen that the more sustainable report disclosures are produced, the greater investor confidence has increased. With corporate governance score as a mediator variable to support investor confidence, an increase in the disclosure of sustainable report information can be attributed, in part, to factors including the size of the board of directors and the size of independent board of directors. In brief, this research contributes to corporate social responsibility through stakeholder theory, legitimacy theory and signally theory.
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Journal: USCM | Year: 2024 | Volume: 12 | Issue: 2 | Views: 1299

 

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