The purpose of this study is to examine how financial slack and board gender diversity affect carbon emission disclosure and how that disclosure affects firm value in energy sector companies that are listed on the Indonesian stock exchange between 2017 and 2021. Annual reports and sustainability sources provide secondary data for this quantitative study. Purposive sampling was employed in this investigation, including nine companies and a five-year observation period. Thus, 45 samples altogether were employed in the present study. The partial least squares approach is the data analysis strategy used in this investigation. The study’s findings indicate that the Gender Diversity Board does not significantly affect carbon emission disclosure and significantly influences firm value. Financial slack significantly affects carbon emission disclosure but does not directly affect firm value. Financial slack and board gender diversity through carbon emission disclosure have no significant effect on firm value.
Sustainability and green campus initiatives are widely examined in developed countries but less attention has been paid in developing countries such as Pakistan. Therefore, this study intends to examine the links between sustainability dimensions and green campus initiatives by mediating role of teachers and students’ involvement. Green campus or sustainable campus or environment friendly campus is based on the principles of environmental sustainability, incorporating social, and economic and environmental dimensions. Questionnaire for assessment of sustainability was adopted and 529 responses were received from the faculty, management and servicing staff of the seven Mountain Universities of the Gilgit Baltistan and Azad Jammu and Kashmir in Northern Pakistan. Partial Least Square Structural Equation Modeling (PL-SEM) was used to analyse the data. The results indicated that energy conservation, water conservation, green transport, sustainable waste management have enhanced campus green initiatives. Teachers and students’ involvement partially mediate the relationship between green transport strategies, sustainable waste management and green campuses initiatives. While on another hand, teachers and students’ involvement have not mediated the links between energy conservation, water conservation and green campus initiatives. The study contributes to theory building in the area of green and environment friendly campus initiatives by enriching the understanding of the processes carrying the effect of sustainability dimensions and both teachers and students’ involvement.
In developing countries, urban mobility is a significant challenge due to convergence of population growth and the economic attraction of urban centers. This convergence of factors has resulted in an increase in the demand for transport services, affecting existing infrastructure and requiring the development of sustainable mobility solutions. In order to tackle this challenge, it is necessary to create optimal services that promote sustainable urban mobility. The main objective of this research is to develop and validate a comprehensive methodology framework for assessing and selecting the most sustainable and environmentally responsible urban mobility services for decision makers in developing countries. By integrating fuzzy multi-criteria decision-making techniques, the study aims to address the inherent complexity and uncertainty of urban mobility planning and provide a robust tool for optimizing transportation solutions for rapid urbanization. The proposed methodology combines three-dimensional fuzzy methods of type-1, including AHP, TOPSIS and PROMETHEE, using the Borda method to adapt subjectivity, uncertainty, and incomplete judgments. The results show the advantages of using integrated methods in the sustainable selection of urban mobility systems. A sensitivity analysis is also performed to validate the robustness of the model and to provide insights into the reliability and stability of the evaluation model. This study contributes to inform decision-making, improves policies and urban mobility infrastructure, promotes sustainable decisions, and meets the specific needs of developing countries.
This paper examines the influence of green accounting and environmental performance on stock prices, focusing on Indonesia’s mining sector. It aims to understand whether these factors, along with profitability, impact the growth of stock prices. The study is grounded in stakeholder, legitimacy, and signal theories, emphasizing the role of stakeholder support and environmental responsibility in company survival. The research explores the conflicting results of previous studies on the impact of green accounting on stock prices. It uses various indicators, such as environmental costs for green accounting and the PROPER rating system, to measure environmental performance. The study also considers profitability as a moderating variable. The population in this research is all mining companies listed on the Indonesia Stock Exchange in 2017–2021. The sample was selected based on purposive sampling with several criteria. Multiple regression analysis and hypothesis testing were used to analyze the data. Key findings suggest that green accounting positively influences stock prices, while environmental performance has a negative effect. Profitability positively affects stock prices but does not significantly moderate the impact of green accounting on stock prices. However, it does enhance the relationship between environmental performance and stock prices. The study concludes that companies should increase disclosures related to green accounting and environmental performance, which are crucial for long-term investment considerations.
The issue of quality of higher vocational education in China has become a common concern in all aspects of society, and promoting the improvement of the quality of education within higher vocational colleges is an important way to realize the high-quality development of higher vocational education. Based on the self-constructed five-dimensional model of factors influencing the improvement of the quality of education within higher vocational colleges, an empirical study was conducted using questionnaires and SPSS27.0 software on the teacher and student groups within 13 higher vocational colleges in Hainan Province, and the results showed that the teacher groups of different genders, titles, ages, academic qualifications and disciplines as well as the student groups of different genders and admission modes have different opinions on factors such as the level of governance, education and teaching, the integration of industry and education, student development and policy guarantees; and that there are different degrees of perception differences between teachers’ and students’ groups on the effect of internal education quality improvement. In order to promote the internal quality improvement of higher vocational colleges, it is necessary to improve the construction of modern university system to enhance the governance level, deepen the integration of production and teaching to innovate the education and training mode of talents, promote the development of the whole chain of education to improve the comprehensive quality of students, strengthen the construction of teaching staff to deepen the reform of education and teaching, and innovate the internal education policy and system to regulate the management order.
Copyright © by EnPress Publisher. All rights reserved.