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The Influence of University Social Responsibility on Accounting Disclosure Environment with Entrepreneur Value as a Moderating Variable in College High in Asean
Abstract
This study analyzes the effect of university social responsibility on environmental accounting disclosure with entrepreneur value as a moderating variable in Asean universities with the population in this study are all universities that are categorized as having a top 10 ranking based on World Class University and publish their reports with the period 2018-2021. The analysis technique used is quantitative with panel data regression analysis tools. The results of the research are (1) Enviromental Awarenes and Enterprenuer Value have a positive and significant effect on Environmental Accounting Disclosures (2) Enviromental Involvement and Enviromental Reporting have a negative and significant effect on Environmental Accounting Disclosures (3) Enterprenuer Value is proven to significantly moderate the effect of university social responsibility on environmental accounting disclosures.
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University education, in terms of its social and environmental responsibility, plays an important role in promoting local and global sustainability from its fundamental corporate principles: “Mission, Vision and Values”. Four dimensions associated with fourteen values related to blue and sustainable entrepreneurship were considered in this study: “Entrepreneurship values”, “Personal values”, “Social values” and “Environmental values” (the variables that are the object of this diagnostic study), which enabled the internal correlations that occurred between them to be seen, according to their level of presence in degree qualification syllabi at public universities in the region of Andalusia (Spain). The main conclusion we have found is the importance of prioritizing the “Personal” dimension in university education as an exogenous variable that conditions the social and entrepreneurship values, which also has a direct effect on the values related to the “Environmental” dimension, with the purpose of achieving a balanced and significant presence of values related to blue and sustainable entrepreneurship.
Purpose
Environmental sustainability (ES) is a vital issue in recent times as higher education institutions (HEIs) are expected to have significant environmental impacts. This study aims to explore the ES attitudes in three different HEIs in Bangladesh based on student perception.
Design/methodology/approach
Primary data from 200 respondents of 3 HEIs through a questionnaire survey has been collected. The questionnaire was designed to collect data on six criteria: awareness, concern, attitude, willingness to participate and recommendations about campus ES. Pearson's chi-square ( χ ² ), Fisher's exact test statistic, one-way analysis of variance and Spearman's correlation have been used to measure difference and correlation in SPSS.
Findings
Though students are aware of ES, only 21% are concerned about the issue. In total, 68% of respondents agreed that campus ES is not a responsibility of authority alone and that others have a role to play; 24% of students do not even know about recycling practices; and 73% of the respondents suggested that knowledge-sharing seminars/conferences could be the best way to improve the campus's ES.
Practical implications
A top-down planning approach excludes students from decision-making and direct engagement in Sustainable Campus building. Including student perceptions in planning assists policymakers and smooths the path to a more sustainable campus.
Originality/value
This study contributes to the existing literature by providing insight into students' perceptions of sustainability practices in the campus environment.
The present paper discusses the role Global Reporting Initiatives in providing the structural framework for environmental accounting, reporting and communicating the environmental aspects of business organisations in Indian scenario and also explains how harmonisation of environmental accounting can be done through GRI SRs (Global Reporting Initiatives Sustainability Reporting Standards).
Purpose: This study aims to examine a comparative study of the implementation of green accounting based on USR as the application of GUG in universities in Indonesia. Design/methodology/approach: The research method uses a literature review of journal articles with relevant topics. The results of the study prove that environmental awareness and environmental involvement have been implemented very well by State Universities and Private universities in Indonesia, while environmental reporting and environmental audit have not been carried out optimally. Findings: USR-based green accounting has 4 dimensions, namely environmental awareness, environmental involvement, environmental reporting, and environmental auditing. However, the implementation of USR-based green accounting has not been implemented properly, especially in the environmental reporting and auditing dimensions, while awareness and involvement in environmental activities have been implemented very well. Research limitations/implications: For this reason, the implementation of GUG has not been implemented properly. The regulations governing USR have not yet been established and the environmental audit function has not received maximum attention. The environmental audit function is not included in the SPI's duties, because the SPI's task functions only focus on the management and implementation of controlling financial resources, human resources, and also facilities and infrastructure resources. Paper type: is categorized as a research paper.
This paper investigates non-financial reporting in non-profit organisations. Specifically, it examines the extent to which UK higher education institutions (HEIs) make voluntary disclosures relating to risk management practices, and investigates whether composite governance quality index and senior management team characteristics can influence such risk disclosures. Using a sample of UK HEIs over a number of years and drawing insights from neo-institutional theory, our findings are three-fold. First, our baseline findings contribute to the literature by showing that the level of risk disclosure among HEIs in the UK is relatively low, especially when compared to the findings of prior studies that have been conducted on similar-sized publicly traded corporations. Second, we contribute to the literature by providing timely evidence on the impact of governance quality on risk disclosure. In particular, our evidence contributes to the existing literature by demonstrating that better-governed HEIs tend to engage in higher risk disclosures than their poorly-governed counterparts. Finally, our study contributes to the extant literature by providing new evidence that offers support for the “shared” governance model among UK HEIs. Specifically, our findings show that the positive governance quality–risk disclosure relationship is moderated/explained largely by the characteristics of the senior management team. Our findings are robust to controlling for endogeneities and alternative estimation techniques, with major implications for non-financial reporting.
In addition to teaching and research, the “third mission” has become one of the major societal challenges faced by higher education institutions worldwide. This is related to the university’s efforts to contribute to the economic and social development of the community in which they operate. One of the major concepts focused on this issue is university social responsibility (USR). This study aimed to compare students’ perceptions of and attitude toward USR in two different countries, India and Croatia, and contribute to the research gap in cross-cultural aspects of USR. Since students are the most important stakeholders of the university and today’s students are known as Generation Z–altruistic, caring about the environment and social issues on one hand, and knowing that social responsibility is highly contextual regarding environment—it makes sense to study and compare students from two different countries. The research was conducted at Indian and Croatian universities, with a sample of 1340 respondents. It is based on Carroll’s pyramid of social responsibility regarding levels of USR (economic, legal, ethical, and philanthropic) and the ISO 26000 standards regarding areas of USR. Descriptive statistics, ANOVA, correlation, and regression analysis indicated some differences in perceptions of USR in the two countries but also the significant impact of knowledge about USR and having a course on social responsibility built into the curriculum on perceptions and attitude toward USR. The results show that universities in both countries need to focus on their third mission—specifically, contributing to local community development in creating their USR policies.
Entrepreneurship is transforming. The way business and institutions function in the 21st century is becoming more and more values driven than just about money. Read more about the coming about of the entrepreneurship of the 21st century, the 4 x WIN principle and the Pyramid Paradigm.
Most research states that implementing environmental, social, and governance (ESG) has positive impacts. However, fewer studies have discussed ESG implementation in higher education. This study aimed to develop instruments to assess the ESG atmosphere in higher education institutions. A modified Delphi approach was employed. Experts were invited from a private higher education institution in Indonesia. A deductive study, discussion, and two stages of getting consensus from panelists were conducted. The instrument was distinguished into four types for four groups of higher education stakeholders: Students, Staff, Faculty Members, and Community Members. The I-CVIs ranged from 0.80–1.00, while the minimum values of S-CVI/Ave and S-CVI/UA were 0.98 and 0.91, respectively, meaning the content validity was excellent. The final version instrument has been tested and declared valid, reliable, and ready to be used for empirical research for universities to assess their contribution to the Sustainability Development Goals (SDGs). There are also opportunities to conduct further research on the existence of recursive and non-recursive models between factors.
Purpose
Many studies have developed the corporate sustainability topic. The United Nations has implemented the 2030 Agenda and has brought “quality education” and “industry, innovation, and infrastructure” as two of the 17 Sustainable Development Goals. The educational processes in higher education can be focused on adding brand value and social value, and they can be promoting the social inclusion. In this sense, the purpose of this study is to answer some questions related to the corporate sustainability practices under the 2030 Agenda lenses in the Latin American higher educational scenario. After the literature review analysis, a conceptual framework was developed.
Design/methodology/approach
This exploratory research study proposes an educational conceptual framework, improving the corporate sustainability under the 2030 Agenda lenses. A literature review was developed, involving the seven variables: “Latin America,” “higher education,” corporate social responsibility,” “personal social responsibility,” “corporate sustainability,” “governance” and “sustainability.” A matrix was developed with 25 variable combinations, connecting the seven variables. Three questions have been proposed and answered: “How much research has been developed in the Latin American higher education?” “How can the corporate social sustainability be applied in higher education?” and “Which perspectives can be considered?”
Findings
The results of the literature review are presented through the number of papers found with the analysis of the year of publication and the conceptual background. A total of 524 papers were found. Of these studies, 49 addressed the Latin American panorama, 33 had a general approach and 16 promoted interactions between Latin American and European countries, as well as between regions and continents. Six topics emerged from the literature analysis: digital inclusion, internationalization, innovation, research, servitization and social inclusion. These topics are connected in the “discussion” section, and the educational conceptual framework shows the corporative perspectives on sustainability in higher education.
Originality/value
This research study presents “A conceptual framework for the corporate sustainability higher education in Latin America” and it brings some discussion topics: digital inclusion, internationalization, innovation, research, servitization and social inclusion. These topics were identified through the literature analysis, and they were applied in the conceptual framework to improve the quality of education. The implications of this study are connected with the conceptual framework to promote the discussion topics. The implications involved the public and private governance spheres, third sector, as well as the professors, students and other stakeholders of higher educational institutions. These implications can represent an agent of positive change in the Latin American scenario.
Purpose: The aim of the present research paper is to study the impact of institutional pressures derived from institutional theory on the intentions of human resources in micro companies to adopt green information technology. Besides, it aims at explaining the reasons why human resources in companies and research sample, are heterogeneous in their adoption of green information technology, even though they are under institutional pressures. Theoretical Framework: The carbon footprint for micro-companies enlarges continuously for due to its an increasing use of information techniques in its all activities. Institutional pressures have increased on micro-companies pushing it toward letting human resources adopt green information techniques for mitigating negative impacts hit environment. Design/Methodology/Approach: The quantitative design was adopted to collect data from employees working in micro-companies’ in southern Iraq for a sample of 181 employees through the questionnaire. The study sample was requested to give an answer to its items in accordance with 7 point Likert scale. As per data statistical analysis, through the use of Partial Least Squares. Findings: that institutional pressures (forced, imitated & standard) collectively impact positively on intents of the study’s sample for adoption of a green information technique. Also, it was found that institutional pressures (forced, imitated & standard) impact positively employees’ environmental awareness. Then diagnosing the role of employees’ environmental awareness as a variable intermediating the relation between institutional pressures and intents for letting human resources adopt a green information technique. Research, Practical & Social implications: Future studies can understandable that green information technology is an open arena for all researchers interested in the environment. Researchers can enter this field by raising study questions and employing and applying its variables to micro companies, or public sector organizations. They can expand the organizational theory by adding other intermediate or interactive variables and their effects on human resources’ intentions to adopt green information technology. Originality/value: Human resources in micro companies play a significant role in shaping the company’s legitimacy in its institutional field. Because micro companies appreciate the commencement time to adopt green information technology, and the place of practice. This requires enriching their knowledge of the challenges facing the environment by developing mandatory and voluntary programs to increase human environmental awareness and to get them engaged and directing their behavior towards this objective.
Sustainable entrepreneurial opportunity recognition and action are strongly linked to a person’s desire to succeed. Therefore, entrepreneurial intentions are increasingly being studied from a sustainable development viewpoint. By integrating the theory of human values into the theory of planned behavior, the goal of this study was to investigate how values interact with sustainable entrepreneurial intentions. In all, 465 graduate students from Punjab, Pakistan, were interviewed for this study. The findings reveal that students’ entrepreneurial intentions are supported by views toward sustainable entrepreneurship, societal norms, and perceived behavioral control. According to structural equation modeling, self-transcendence and self-enhancement are the personal values that directly or indirectly interact with sustainable entrepreneurial intentions, which is consistent with the findings of the present study. Accordingly, the TPB model may help identify the relationship between sustainable entrepreneurship values and aims and the role of personal values in terms of understanding sustainable entrepreneurial intentions. As a practical implication, according to this study, it is essential to emphasize the importance of personal values in the education of potential entrepreneurs to increase their sustainable entrepreneurial intentions.
These days, issues such as environmental degradation, the wealth gap, and unequal access to opportunities and resources are increasing. These concerns have increased the need for sustainable entrepreneurship, defined as sustainable business practices. Entrepreneurship is central in transitioning towards a more sustainable future, whereas aligning the social, economic, and ecological objectives and ecological entrepreneurs plays a role. This scoping literature review analyzes the field of sustainable entrepreneurship and the extent of the holistic integration in the global business arena, therefore filling a gap in the existing literature. It aims to analyze the depth of existing pieces of literature on sustainable entrepreneurship, its definitions, and its applications in business practices. The analysis relies upon a literature search on the SCOPUS database around the keywords ‘Sustainability’ and ‘Sustainable Entrepreneurship’. The scientific software VOSviewer is used to better illustrate the linkage of major categories and correspondent trends, related with both business growth and maintenance of ecological systems. It concludes that the desired levels of sustainability require collaborations between all stakeholders, while the transition towards service-oriented business models has contributed to the growth of sustainable entrepreneurship. Nevertheless, existing institutional structures favor current unsustainable businesses and systems over the newer sustainable ones, demanding ecopreneurs to initiate institutional changes.
Higher education institutions' contributions to environmental conservation are manifested in their commitments to develop Sustainable Campuses. Numerous studies have investigated higher education institutions' efforts to create Sustainable Campuses. Many studies on Sustainable Campuses have been completed partially. The analysis is carried out on the basis of practices at various campuses around the world. However, a thorough analysis of Sustainable Campuses has so far not been carried out. This is evidenced by the lack of publications on journal database portals related to Sustainable Campuses which are carried out in a systematic literature review. To address this gap, this study provides a systematic and comprehensive review of the literature on Sustainable Campuses. The purpose of this article is to identify various dimensions of implementing Sustainable Campuses from various countries. We use the qualitative systematic review method with the meta-aggregation approach in this study. The results of this study indicate that Sustainable Campus development activities are classified into three aspects such as behavioral, learning and educational tools, and physical facilities. Further, each dimension has several strategies and programs and actions performed by global higher education institutions. The results are also expected to be a moti-vator and reference for campuses to contribute to environmental conservation through Sustainable Campus programs. The various dimensions of a Sustainable Campus that are mapped out in this research can be used as a reference for realizing a Sustainable Campus for every university campus in various countries.
This article reveals the changes that have taken place in the under-researched Education for Sustainable Development (ESD) discourse in China over the past three decades and presents new findings. The authors conducted discourse analysis to examine the changes of ESD discourse in official policy documents and compared them with the concept of ESD as it appears in the UNESCO framework. Findings suggest that ESD in China has been redefined by domestic discourse and interests. The concept of ‘Ecological Civilisation’ replaces the identity and function of ESD as it appears in China’s education policies, while ESD primarily targets the environmental sector. This redefining of ESD weakens the interconnection between ESD and sustainable development (SD) that exists within the UNESCO framework and presents an unstable approach to ESD in China. This research contributes to ESD development in China and updates its potential education challenges considering China’s 2030 Agenda. View Full-Text
Enterprises should bear the main responsibility for greenhouse gas emissions. Disclosing carbon emission information is one of the important ways for enterprises to deal with climate change. Taking China’s A-share listed companies from 2014 to 2018 as the research sample, we study the impact of external explicit institutional pressure and implicit institutional pressure on corporate carbon information disclosure and analyze the mediating effect of enterprise peer influence in carbon disclosure. The empirical results show that external institutional pressure, namely environmental regulation and Confucian culture, has a significant positive impact on enterprise carbon information disclosure. Enterprise peer influence has a certain mediating effect between external institutional pressure and carbon information disclosure. The government should formulate and improve the carbon information disclosure institution and strengthen external supervision through the joint participation of all sectors of society.
Environmental finance has gained considerable attention globally as an emerging interdisciplinary research area. This study uses bibliometric analysis to systematically review major studies on environmental finance-related areas published since the 1970s. Through a bibliometric analysis of 892 environmental finance-related articles sourced from the Web of Science database, we identified the main research streams and illustrated the trending research themes of environmental finance. We find that publications related to environmental finance have increased exponentially over the past decade. Current research streams include corporate and social responsibility (CSR), climate negotiations, natural gas price volatility, national policy, and cost comparisons. Further analysis of the recent five years of literature shows that emerging research topics include climate finance, sustainable finance, firm value, climate risk, and green bonds. Finally, we conclude with a future research agenda for environmental finance.
The purpose of this study is twofold: First, it tests the role of students’ environmental awareness and climate change awareness in their environmental protective behavior and environment quality (EQ). Second, it tests the mediating role of environmental protective behaviors in the association between environment behavior, climate change behavior, and environment quality. Moreover, this study utilizes climate-friendly behaviors and pro-environmental behaviors to reflect environmental protective behaviors. The stratified random sampling technique was applied to collect data through a questionnaire from a sample of 403 graduate students enrolled in Higher Education Commission-recognized private and public universities of Pakistan. This study applied partial least squares structural equation modeling (PLS-SEM) to empirically estimate the results. This study found that climate change awareness significantly and positively affects climate-friendly behavior, environmental quality, and pro-environmental behavior. Similarly, environmental awareness significantly and positively affects environmental quality and pro-environmental behavior. Moreover, pro-environmental behavior significantly affects environmental quality. Indirect results indicate that pro-environmental behavior significantly mediates between climate change awareness and environmental quality, and between environmental awareness and environmental quality. The findings of this study suggest the importance of enhancing awareness of climate- and climate change-related issues among students to save the environment. Higher education institutions should design subjects and courses that will raise environmental and climate change awareness, and expose students to climate- and environment-friendly education.
The concept of Society 5.0 and Industry 5.0 is not a simple chronological continuation or alternative to Industry 4.0 paradigm. Society 5.0 aims to place human beings at the midpoint of innovation, exploiting the impact of technology and Industry 4.0 results with the technological integration to improve quality of life, social responsibility and sustainability. This ground-breaking perspective has common points with the objectives of the United Nations Sustainable Development Goals. It also has major implication for universities transformations. Universities are called upon producing knowledge for new technologies and social innovation. In our paper, we argue that digitalisation opens new perspectives for universities and can become one of the main drivers of their change. Incorporating the assumptions of Society 5.0 and Industry 5.0 into the universities practices and policies will allow both universities and societies to fully benefit from digital transformation. Making the human-oriented innovation as the universities trademark and developing new cooperative models will also help to achieve sustainable priorities. The use of the Quintuple Helix Model (QHM) might foster the process of necessary transformations capacities as it integrates different perspectives and sets the stage for sustainability priorities and considerations. As far as the practical goal is concerned, the paper proposes a set of recommendations for universities aiming at developing new forms and channels of distribution of education, research and innovation within in the context of QHM and Society 5.0. We call them socially and digitally engaged model.
Certain types of innovation are likely the requirement for innovation in the environment, which scientists all over the world have been particularly concerned about. This report employs the bibliometrics method to review social responsibility and environmental innovation research. Following refining the English language documents, the sorts and types of article are reviewed, environmental studies, environmental science, management, business, sustainable green science technology, economics, ethics and ecology are categorised and 559 literature data have finally been picked. In the field of journals, nations, authors, keywords, co-citation, research hot spots and research field evolution, the CiteSpace software was employed for visual analysis. The results show: (1) research on social accountabilities and environmental innovation has undergone three stages: germination, mild growth, and a breakthrough stage in growth, and (2) the USA, Germany and France have started in this subject for the first time. Whereas China began to grow late, with the support of numerous other countries, China quickly flourished within five years, playing a central part in this area. (3) The stages of introduction, development and maturity have been experienced through hotspots research and fault phenomena between distinct phases constitute breakthroughs in this area. The current research areas include the "perspective, performance and policy"; (4) There is tremendous worry about improving the geographical position of the overall ecosystem. In order to support the sustainability of economic development, the improvement of social and natural ecosystems will promote institutional variations and procedures in diverse social, cultural and political areas.
The introduction of Agenda 2030 has impacted the public and private sectors. Agenda 2030 is a document that aims to promote collaboration and partnership between countries and the population for the achievement of 17 SDGs, which cover all the three dimensions of sustainability: environmental, social, and economic. Within the public organizations, higher education institutions (HEIs) have shown certain attention on the topic. In particular, for many HEIs, the publication of sustainability reports has represented an instrument to disclose and publicize their commitment to the 17 Sustainable Development Goals (SDGs). To shed light on the highly fragmented panorama of the disclosure of SDGs in the context of HEIs, the present study employed a content analysis on publicly available sustainability reports published only by the HEIs that adopted the GRI Standards as reporting guidelines. The results show the centrality of the social and environmental issues within the disclosed information. Moreover, the provision of a thematic analysis on the SDGs disclosure sections revealed the interest of the sampled HEIs in increasing the level of involvement of their stakeholders.
Purpose
This study aims to answer the research question: How to evaluate the structure of global university sustainability rankings according to the Berlin Principles (BP) framework.
Design/methodology/approach
The authors investigated two global sustainability rankings in universities, The UI green metric World University Ranking (WUR) and the Times Higher Education World University Rankings (THE-WUR). The authors performed content analysis regarding their evaluation criteria and assessed both rankings using the BP framework.
Findings
Results show that there is still a gap to be filled regarding the specificity of global university sustainability rankings. Although the THE-WUR had a better performance in this research, there are several items for improvement, especially regarding the methodological procedures. There are structural differences, limitations and points for improvement in both rankings. Besides, it may not be possible to have a unique and more appropriate ranking, but one that can be more suitable for a contextual reality.
Practical implications
This study can be helpful for university managers when deliberating on the most appropriate ranking for their institutions and better preparing their higher education institutions for participating in sustainability-related rankings. Besides, it suggests possible improvements on the rankings’ criteria.
Social implications
The authors shed light on challenges for improving the existing university sustainability rankings, besides generating insights for developing new ones. In a provocative but constructive perspective, the authors question their bases and understandings of being “the best university” regarding sustainability.
Originality/value
This is the first study that provides an in-depth analysis and comparison between two of the most important global university sustainability rankings.
Higher education institutions have an essential role in sustainability. They are key agents in the education of future leaders that will contribute to the successful United Nations Sustainable Development Goals (SDG's) implementation. The geography of SDG‘s this implementation is very heterogeneous, but it is clear that higher education institutions contribute decisively to creating a mindset that facilitates the dissemination of SDG's principle. This perspective paper analyses the impacts of higher education on sustainability and the challenges and barriers associated with this process. Higher education contributes decisively to the SDGs implementation, but especially to goal 1 (end poverty in all its forms everywhere), goal 3 (ensure healthy lives and promote well-being for all at all ages), goal 5 (gender equality), goal 8 (decent work and economic growth), goal 12 (responsible consumption and production), goal 13 (climate change) and goal 16 (peace, justice and strong institutions). As a transformational agent, the higher education sector has a tremendous impact on students' habit and contribution to a prosperous society. However, to establish the required change in education, sustainability principles need to be at the heart of higher institutions strategy (e.g., curricula, modus operandi) and is key to be incorporated in the organisational culture. Only by leading by example, the external influence in the society will be possible (e.g., implementing SDG‘s key aspects such as gender quality, reduce waste reduction and energy consumption). For this to be a reality, different communication methods with students are needed (e.g., different student academic levels). Nevertheless, critical challenges need to be tackled in the institutions inside and outside the institution environment, such as incorporating sustainability principles, political environment and stakeholders’ interest.
On the economic side, China has attained rapid development; yet, the ecological aspects pose threats to its sustainable development. The nexus between economic growth, natural resources, human capital, and financial development has an important inference for the environment, and therefore, this endeavor examines the influence of said variables on the ecological footprint in China via adopting the novel dynamic simulated ARDL approach by utilizing the data from 1985 to 2018. The outcomes of the analysis confirm that natural resources and financial development have a considerable positive short- and long-run relation with the ecological footprint. Besides, this depicts that natural resources and financial development lead to an upsurge in ecological footprint in China. Furthermore, human capital also upsurges the negative influence on the environment. Economic growth also upsurges the ecological footprint; however, the outcomes also yielded an interesting insight lending credence to the existence of the environmental Kuznets curve in China. So, it is important to offer awareness sessions to the community as well as to human resources working in different sectors regarding the significance of sustainability by giving training related to the reduction of the excessive consumption of scarce resources. Moreover, a watchful deliberation must be given while implementing strategies about sustainability concerning the specified factors and their potential impact on ecological footprints so that the targets of Sustainable Development Goals 7, 8, and 13 could be accomplished by the Chinese economy.
This research aims to contribute to the scientific debate about the lack of interlinkagesbetween mandatory non-financial reporting and sustainable business models. For ourpurposes, a counter-accounting analysis was conducted on the non-financial reportsof a sample of 145 Italian firms interested by the Directive 2014/95/EU effects.Specifically, the study adopts an empirical approach to evaluate environmentalinformation transparency, which represents one of the main critical issues concerningthe non-financial declarations prepared by European Italian Public Interest Entities(PIEs) to comply with Directive 2014/95/EU. The results highlight that corporategovernance and report characteristics affect environmental transparency. Furthermore,the results confirm the overall attitude to avoid the disclosure of unfavourable orunavailable environmental information through impression management strategies.Finally, the analysis underlines the opportunities for policymakers to rethink mandatorynon-financial reporting to sustain the ecological transition of European PIE
The current research study aspires to examine the outcome of environmental accounting on financial performance
amongst top 100 companies of Indian origin as per their market-cap in the year financial year 2018-19. For
measuring independent variables in this study environmental index for environmental disclosure has been used.
ROA, EPS, ROE and Profit Margin are used as the dependent variables for the study to act as the parameter for
measurement of financial performance. No noteworthy relationship was found between TED, Profit Margin and
EPS. The multivariate test shows that Environmental Disclosures have a significant effect on ROA and ROE. On
the basis of the analysis, it is suggested that the Indian companies need to keep pace with the regulatory framework
put in place by the government and other regulatory bodies. This will ensure that the companies invest in improving
their environmental performance records which in turn would have positive effect Shareholder‟s Net Worth.
KEYWORDS: Environmental Accounting, Financial Performance, Return on Asset (ROA), Return on
Equity(ROE), Earnings per Share (EPS), Net Profit Margin, Environmental Accounting Disclosures, Total
Environmental Disclosures(TED)
This study aims to determine the development of research trends on environmental accounting published by national and international journals. The data analyzed consists of 500 indexed research publications during the period 1981 to 2020. The data is then processed and analyzed using the R Bibliometric application to determine the bibliometric map of environmental accounting developments. The results showed that the number of publications on the development of the role of research related to environmental accounting has increased significantly. Then, the most common type of document that analyzes environmental accounting is journal articles. The most popular writer was Wood R, who during the research period he consistently conducted research on this theme, and the most popular keywords were energy, environmental and assessment.Keywords: Environmental Accounting, Energy, Bibliometrics RJEL Classifications: Q56, Q50, M41DOI: https://doi.org/10.32479/ijeep.10986
The long-standing vision of universities as the “alma mater” of students and graduates is a demonstration of its role as sustaining the person, the expert/professional, and the citizen. This role has persisted in the face of rising global challenges such as the emergence of new learning spaces, the growing diversity of publics, the call for productivity and performativity, and the hope for a significant engagement with the community and the public good. These sometimes conflicting tendencies have also stimulated higher education institutions to further pedagogical strategies that articulate in novel ways the classical elements of learning: action/experience and reflection/theory. In this context, service learning received a new impetus, particularly in the post-Bologna European Higher Education Area, as universities were looking for ways in which to articulate the social dimension of HEI and their “third mission” as institutions not only committed to addressing and solving societal problems, but also committed to fostering public-minded alumni through powerful experiences of engagement for both the students and the community.
This paper is based on the experience of Erasmus+project ESSA, a service earning based project focused on University social responsibility (USR). ESSA engaged four groups of students from three European universities (Edinburgh, Porto, and Kaunas) in conducting a 1-week on-site USR audit based on an ecologic and situated concept of social responsibility. We will consider the perceived impact of ESSA on 44 students through a thematic analysis of focus group discussions and student self-assessment reports produced during and after their participation in the USR audit.
This study explores the impact of public concerns on green innovation in China’s automotive industry and examines whether the effect varies based on firm size, ownership, and time phase. The study investigates 151 automobile enterprises and provides a novel, large-scale, and data-based perspective and estimation method for exploring critical factors of green innovation. By applying transition probabilities matrix (TPM) model, this paper finds that for different-sizes automotive enterprises there are significant differences in innovation sustainability, non-innovation sustainability, and liquidity between innovation and non-innovation, and such differences also exist for state-owned and non-state-owned enterprises. Then, based on the dynamic panel random probit (DPRP) model, the paper further analyzes the possible reasons for these differences, and particularly focuses on exploring the impact of public environmental concern on the environmental technology innovation. The empirical results show: 1) public concerns encourages green innovation emerging in all automotive firms, but only affects innovation persistence in medium and large companies. 2) public concerns encourages non-innovator state-owned companies to become innovators and motivates them to maintain continuous innovation. 3) the impact of public concerns changes over time. In the periods of 2002–2007 and 2012–2013, the role of public concerns is not significant. However, in the 2007–2012 period, public concerns significantly stimulate enterprises to move from non-innovators to innovators and promotes continuous innovation.
To study the impact of perceived creativity disposition on entrepreneurial attitude and intentions, based on the theory of planned behavior, a model of the relationship between perceived creativity disposition and entrepreneurial intentions and attitude was constructed, relevant hypotheses were proposed, and the moderation mechanism of perception of university support on perceived creativity disposition and entrepreneurial intentions was also developed and analyzed. The study population included university business students in Pakistan. A sample of 330 students was selected from eight universities in Lahore and Islamabad, Pakistan. A random stratified sampling technique was executed. For this study, a cross-sectional and quantitative research design was used based on the survey process. The two-part questionnaire was used for data collection. Smart-PLS software version 3.2.7 was used to assess the hypothesis of this study. It was found that perceived creativity disposition and attitude toward entrepreneurship has a positive influence on entrepreneurial intention. It was also discovered that the perception of university support moderates the relationship between perceived creativity disposition and entrepreneurial intention. In this study, the moderation effect of perception of university support on the relationship between perceived creativity disposition and the entrepreneurial intention was acknowledged. As a policy implication, the government should ensure students with an innovative entrepreneurial environment and a well-built perception of university support are supported through different channels. Finally, a conceptual model was proposed based on adopting the theory of planned behavior, and the study ends with a conclusion and implications for future research.
Research Question: Does the effect of corporate social responsibility (CSR) practices and value added of intellectual capital (VAIC), is contingent on the intellectual capital (IC) information disclosure policy adoption in the Environmental, Social and Governance (ESG) companies? Does CSR have a moderating effect on the relationship between VAIC and IC disclosure?
Motivation: The majority of the literature has examined the effect of value added and social responsibility on the overall transparency of the business while neglecting their effect on the voluntary intellectual capital disclosure. Our study seeks to fill this gap by testing the moderating effect of socially responsible practices on the relationship between VAIC and voluntary IC disclosure. This paper is the first comprehensive attempt to analyses the interaction between CSR practices and VAIC with voluntary IC disclosure.
Idea: This study examines how CSR practices moderate the relationship between the added value of intellectual capital (VAIC) and voluntary disclosure of IC in the world's most committed ESG companies in business ethics.
Data: The data were collected from Thomson Reuters ASSET4 database from four countries to analyze data of 153 listed companies selected from the Environmental, Social and Governance (ESG) index between 2015 and 2019.
Tools: To test study’s hypotheses, we applied linear regression with a panel data using the Thomson Reuters ASSET4 database.
Findings: Two main results can be derived: First, the integration of CSR into company strategy is positively associated with voluntary IC disclosure. Second, the interaction between CSR practices and VAIC is a determinant of this type of disclosure to reduce the asymmetry of information and the conflict of interest.
Contribution: The majority of the literature has examined the effect of value added and social responsibility on the overall transparency of the business while neglecting their effect on the voluntary intellectual capital disclosure. Our study seeks to fill this gap by testing the moderating effect of socially responsible practices on the relationship between VAIC and voluntary IC disclosure. This paper is the first comprehensive attempt to analyses the interaction between CSR practices and VAIC with voluntary IC disclosure.
Identifying the determinants of human behavior is useful to adjust interventions and lead the civil society toward a stronger commitment to climate change (CC) mitigation and adaptation objectives, achieving greater support for successfully implementing environmental policies. Existing research has largely focused on case studies of pro-environmental behaviors (PEBs) in developed economies but there is very little evidence for developing countries. This study provides estimations of the effect of internal factors, such as sociodemographic variables, and four psychological dimensions (CC knowledge, environmental attitudes, self-efficacy, and trust in sources of environmental information) on PEBs. Data were obtained through a survey applied with future decision makers – university students – from Colombia (n = 4,769) and Nicaragua (n = 2,354). Indices were generated for PEBs and the psychological dimensions using z-scores and Principal Component Analysis (PCA). Partial correlations were evaluated through the Ordinary Least Squares (OLS) method. Our results suggest that, in order to reach the planned emission reduction targets, policy approaches should more strongly focus on educating and motivating citizens and prepare them for contributing to the environmental cause, as well as provide individual solutions to combat CC, rather than providing only information on its causes and consequences.
Campus sustainability is essential for any university. Campus sustainability denotes the potential of the university to develop new ideas regarding sustainability through research, teaching, and practices. It necessitates improved academic infrastructures, setting right faculty priorities and practices that ensure that the university community is aware of sustainable practices, and that its practices reflect sustainability. This study assesses college students' knowledge and awareness of sustainability issues. After IRB approval, data were collected using the campus sustainability questionnaire. Students from a university in the southeastern part of Texas in the United States were selected and asked to participate in the study voluntarily by answering a self-report questionnaire. Findings indicate that only a minority of the students knew what sustainability was, but 95.8% indicated it was important. Although the university has committed to climate and sustainability agreements, majority of the students were not aware of it and only about 17% knew that the University's Strategic Plan has a sustainability component. Nearly 36% of the students reported receiving information about sustainability during their campus orientation. In terms of recycling, majority of the students indicated unawareness of e-waste recycling on campus; however, more than 70% reported that the library limited free printing in computer labs. More than half of the students also indicated that sustainability issues were not infused into curriculum courses or programs, and they had no knowledge of any alternative power source for the university. We concluded that a majority of the students were not conversant with sustainability issues and were largely unaware of campus sustainability initiatives. We recommended more effort to increase sustainability initiatives on campus by involving faculty, staff, and students in such endeavors. Educational programs should incorporate sustainability into their curriculum to increase students' knowledge and consciousness regarding these issues.
Purpose
The earth needs to go green as it clarifies that humans should adopt a sustainable lifestyle that will be friendly to the environment and society. The emerging stream of academic literature on “go green” adds a new perspective to the deep-rooted conception of entrepreneurship. The objective of green entrepreneurship is to follow the traditional concepts of entrepreneurship but also brings the additional potential for society and the environment. The present paper is designed to study the impact of personality traits and university green entrepreneurial support on green entrepreneurial intentions along with the moderating role of environmental values.
Design/methodology/approach
The data are collected by using the survey method, and the five-point Likert scale is used for this purpose. The statistical techniques applied to the dataset were confirmatory factor analysis and partial least square structural equation modeling.
Findings
The results revealed that personality traits are positively and significantly associated with green entrepreneurial intention, but risk-averse students depict insignificant results towards green entrepreneurial intention. Also, university green entrepreneurial support results in positive green entrepreneurial intention. Environmental values also strengthen the association.
Originality/value
Previously, researchers emphasized the entrepreneurial intentions for the sake of improving the economy, decreasing unemployment and promoting small ventures, but none focused on the green aspects of entrepreneurship. To date, we still lack knowledge regarding students' green entrepreneurial intentions and how personality traits and green support affect the intention. The focus of the present study is to sustain nature and ecosystems through green entrepreneurship by providing directions and economic and noneconomic gains for investors, entrepreneurs, students, universities and societies.
This essay contributes to the topic of the discussion forum (DF) through the treatment of two points that were spelled out in the framework of the DF provided by the editorial board (EB) of the Journal and elaborated by the lead paper (Hassan, 2020). These are: the institutional setups of the sixties vis-à-vis that of the seventies of the development of Islamic finance (IF), and the theory of "IF intermediation". Though the essay shares the same subheadings of the specified points, the treatment and emphasis are somehow different from those dealt within the lead paper and other existing Islamic economics and finance literature. The author discovers that most of the literature does not go beyond the prevailing shallow treatment of the first point; historical records and narrations of the two experiments. For this reason, some Muslim economists consider the significance of Mit-Ghamr local savings bank as "only historical for the time being" (Ahmad, Rahman, & Valie, 1995, p. 352). In pursuing such a synthesis, the author hopes to draw some insightful lessons that can guide us in bringing an "important venue" to the existing proposals for the reform agenda of IF rather than indulging into a "vicious circle" that does not transcend a few factors that have been in circulation for some time without reaching proper resolve. It is also hoped that the explored dimensions are given due consideration in the discussions surrounding the future of IF in theory and practice.
Corporate social responsibility is a developing approach that any organization can implement for sustainability. Higher education institutions (HEIs) are implementing this strategy in the current climate to improve their quality of education and sustainability, which aligns with the UN Sustainable Development Agenda for 2023. The current research examines the critical role of university social responsibility (USR) in sustainable knowledge sharing via the mediation effects of collaborative climate and entrepreneurial orientation. We obtained our dataset from 456 Saudi public and 605 private university students. SmartPLS4 findings showed that USR significantly affects collaborative climate, entrepreneurial orientation, and sustainable knowledge sharing. The multi-group analysis results show that collaborative climate and entrepreneurial orientation partially mediated the USR-knowledge-sharing linkage in favor of private university students. This paper provides useful information for policymakers within HEIs.
Since the funding of higher education has shifted from public to private modes, universities have adopted business models to finance their operations. On the one hand, social responsibility initiatives help universities attract and retain students. On the other hand, it plays a significant role in the development of society as a whole by enhancing institutional capacity and character building of students. Using social influence theory, we examined the mediating effect of university social responsibility in the relationship between precursors and outcomes using a multi-wave data from 359 university students. The results demonstrate that university social responsibility mediates between precursors (education on environmental values, education on social values, and internal management) and outcomes (student engagement and social behavior). This study contributes to the literature by providing an underlying mechanism suggesting that environmental values, educational social values, and internal management as precursors that produce positive effects on students’ outcomes (engagement and social behavior).
Purpose
Public higher education institutions (HEIs) infrastructure funding is challenging in many developing countries. Encouraging private investment in HEIs infrastructure via a developed expanded corporate social responsibility (ECSR) may improve physical facilities. ECSR is a form of infrastructure tax relief providing physical facilities for HEIs. Academic literature is scarce concerning how ECSR can improve Nigeria’s public HEIs infrastructure and achieve education infrastructure related to Sustainable Development Goal 4 (SDG 4). Therefore, this study aims to proffer measures to improve public HEIs infrastructure and achieve sustainable development connected to Goal 4 focussing on infrastructure via a developed framework.
Design/methodology/approach
This is an expansion of an ongoing study, and data were collated via virtual interviews across the six geo-political zones in Nigeria. The analysed data were presented in a thematic pattern.
Findings
A total of 18 measures (sub-variables) emerged and were re-grouped into six variables. This includes institutionalising ECSR, HEIs infrastructure via ECSR awareness, HEIs infrastructure incentives, national and state action plans on HEIs infrastructure, a legal framework for HEIs infrastructure and key stakeholders’ participation. Also, the study used the generated six main variables to develop the improved public HEIs infrastructure via ECSR in developing countries, using Nigeria as a case study. This can enhance achieving infrastructure associated with SDG 4 (quality education) and targets.
Originality/value
This study intends to develop the philosophy (ECSR) with an implementable framework to encourage the private sector further to expand their CSR in the infrastructure development to the educational sector, especially in developing countries higher institutions, using Nigeria as a case study.
The purpose of this study is to investigate recent developments in sustainability in higher education, seeking to understand what is happening in the areas of Management and Accounting. This study seeking to identify the scientific research production for the period of 2014–2020 in journals ranked in the Scimago Journal Rank (SJR). Bibliometric analysis was used to describe the sample of articles and used systematic review methodology to answer the research questions. The bibliometric network analysis allowed to identify the journals that published more and seven clusters showed the influential authors by citation and co-citations. By systematic review, universities in different countries are well represented and the objects of analysis most focused were Curricular content, Teachers, and Students. Most studies have a qualitative approach and employ content analysis. This study adds to the previous literature with two main contributions: the first lies in the reported evidence on the state of the sustainability theme in Management and Accounting as a contemporary field. The second maybe a useful starting point in this area, as it offers perspectives and reflections for future research, given that literature reviews on sustainability in higher education are not typically situated in the context of management education. This study provides a contribution to the development of the research area on sustainability in higher education as well as having potential implications for educators as it is useful for educational purposes.
Purpose
The role of higher education institutions is paramount in creating social and cultural conditions for sustainability. Several studies show universities play an important role in promoting public understanding and awareness about sustainability. The purpose of this study is to analyze the application of university social responsibility (USR) on green and nongreen campuses and how it affects the corporate social responsibility (CSR) of students' self-consciousness (SSC), especially in accounting undergraduate programs by looking at how the undergraduate programs shape their curriculum and can build student awareness related to CSR.
Design/methodology/approach
A total of 704 accounting undergraduate programs students from eight different universities in Indonesia were surveyed to test the CSR SSC. Eight participating universities were included in the green campus based on Universitas Indonesia Green Metric (UI GreenMetric) and nongreen campus. Each university was analyzed regarding the application of USR.
Findings
The results of this study show that universities included in the green campus at the UI GreenMetric do not necessarily have a higher USR than the nongreen campus. Overall, there is evidence that graduates from universities with high USR implementation have better CSR SSC than graduates from universities with low USR implementation. Furthermore, the findings of this study show that there is a high value of ethic and CSR knowledge coming from university students with high USR implementation but not so with character. The findings show the same results from students between the two university groups.
Originality/value
To the best of the authors’ knowledge, this study is the first attempt to examine the effect of USR implementation on CSR SSC in Indonesia, by putting students’ CSR knowledge as a part of CSR SSC.
Purpose
This study aims to examine how university social responsibility (USR) global engagement is influenced, and its impact on service quality and “customer” loyalty. There are four determinants of USR global engagement which are responsible education programs, knowledge management, organizational management and social engagement.
Design/methodology/approach
The data were collected through a structured questionnaire survey conducted in five universities in Vietnam. The dataset consists of 446 valid responses by Vietnamese students. Correlation analysis and structural equation modeling (SEM) were used to test the proposed relationships. Confirmatory factor analysis (CFA) is conducted to verify the reliability and validity of each latent construct, and to evaluate the discriminant validity, convergent validity, composition reliability and average variance extracted (AVE) for the latent constructs.
Findings
This study finds statistically significant and positive effects of responsible education programs, knowledge management, organizational management and social engagement on USR global engagement. The results also reveal the interrelationships among USR global engagement, service quality and loyalty.
Practical implications
Firstly, universities need to facilitate the involvement of all their stakeholders when they adopt USR engagement with the world. Second, universities should seek funders in society, or funders from the trade agreement between their countries and foreign ones to invest in research projects. Third, with the IT development, universities have to explore technological innovation in their teaching and training. Fourth, universities have to reform their mission and strategy to implement USR global engagement as a central pillar.
Originality/value
This study has some contributions to the scarce literature on USR. This study highlights that universities in developing countries like Vietnam need to make a large effort to enhance their teaching and training systems in order to meet the global education standard. The second highlight lies in developing research projects on discovery, methodologies, interpretation and orientation. Further, universities need to address the requirement for more internal communication with students and more external communication with society. Finally, this study found that USR global engagement make customers (students, students' families, businesses, and other stakeholders) trust and become loyal to universities.
Alongside many studies on greening efforts for supply chain activities, there is a research gap in understanding the emergence and adoption of green supply chain innovation (GSCI) in this digital-enabled Industry 4.0 era. This study defines GSCI as innovation practices by manufacturers that apply emergent digital technologies to integrate environmental concerns into supply chain management activities. GSCI is evolving as a new paradigm of green supply chain management (GSCM) to elevate its five underlying implementation dimensions. Manufacturing enterprises can benefit from digital technology applications to enhance efficiency of environmental outcomes of their GSCM activities, including internal environmental management, green purchasing, customer cooperation, inventory recovery, and eco-design. The GSCI concept gains growing attention in research and practice with popular digital technologies such as artificial intelligence, blockchain, cloud computing, and big data analytics increasingly adopted by manufacturers to improve their GSCM. So far, the literature lacks studies on GSCI to examine the concept, investigate the practices, explain the adoption motivations, consolidate and extend the knowledge on its adoption and diffusion. Based on a comprehensive review of GSCM literature, we explain the innovation for GSCM, and discuss the GSCI concept and practice focusing on digital technology applications with examples, and identify the challenges and opportunities for GSCI adoption and diffusion. We extend knowledge for this emerging GSCM field on digital technology applications.
To date, an overwhelming number of research findings on Environment, Social, and Governance (ESG) conduct and financial performance remains inconclusive. Furthermore, research has not identified nor explained the “underlying mechanisms” behind this relationship. To encourage future research, we discuss the mechanisms by identifying the first-order, mediating, and moderating variables. We synthesize recent studies for emerging themes and implications; argue for a process and integrated approach for modelling causality between ESG conduct and financial performance variables; and suggest methods to analyze the models. We also advocate for researchers to explore the idea that balancing corporate conduct among the E, S, and G components may provide revelations about financial performance. We also discuss how incorporating “greenwashing” in a process and integrated model may explain the ESG conduct and financial performance link, or more than likely the lack of it.
Purpose
This article aims to contribute to the critical accounting literature by reviewing how previous studies have addressed the topic of dialogic accounting (DA), examining the main themes investigated and discussing potential further developments of the DA research agenda.
Design/methodology/approach
The present study builds on a systematic literature review of 186 research products indexed on Scopus, Web of Science and Google Scholar that were published between 2004 and 2019 in 55 accounting or non-accounting scientific journals and 14 books.
Findings
First, a content analysis of each contribution informs a classification in terms of research design, methodology, geographical setting and sector of analysis. Second, a bibliometric analysis provides several visual representations of the network of research products included in our review using bibliographic coupling, cooccurrence and coauthorship analyses. Third, and most importantly, the main narrative review discusses the development of the research strand on DA from the seminal works that introduced the topic, through the core of critical contributions inspired by the struggle between democracy and agonism, to the most recent contributions, in which new topics emerge and innovative methodologies are applied to the study of DA.
Originality/value
The main contribution of this manuscript is twofold. In addition to providing a systematic, bibliometric and narrative review of the evolution of nearly two decades of literature on DA, the present study is intended to collect ideas for further research and to discuss how the advent of new technologies and the peculiarities of various institutional contexts can shape the future research agenda on this critical form of accounting.
Abstract: Green Accounting is an important device for understanding the role of business ventures in the economy towards environmental security and welfare. It is a well-known term for environment and natural resources accounting. Many companies all over the world have initiated the practices of making environmental disclosures in their annual reports. However, these practices are still largely voluntary in nature. The objective of this research paper is to study the environment-related disclosures of companies taken from Nifty 50 based on the summary of Global Reporting Standards. Content Analysis, both sector-wise and keyword-wise is used on the annual reports of 29 sample companies using MAXQDA software. A high count of the formulated keywords is observed in some relevant sectors of Energy, Cement and Metals.
Over the last thirty years, sustainability has become an increasing concern for academics, students and policy makers. In this scenario, universities may play a pivotal role in the building of a more sustainable society in two different ways. On one hand, by reducing the negative impacts of their activities on the economy, society and environment; on the other hand, by fostering sustainable practices in curricula and research programs. More precisely, a “green university” implements sustainability in all different dimensions of its activity (i.e., institutional framework, campus operations, teaching, research, community engagement, accountability and reporting). Literature has so far focused on specific aspects of sustainability in the higher education sector, without taking into consideration the simultaneous incorporation of green issues in all abovementioned dimensions. Therefore, the aim of this study is to fill this literature gap by exploring the path toward sustainability of the University of Florence. The results show that the University has defined clear strategies and well-structured initiatives to actually implement sustainable practices; moreover, the current Rector seems to strongly support the journey toward a greener institution. At the campus level, the main projects are related to green buildings, waste management and sustainable mobility, despite financial restrictions. The issues of sustainability are also widely spread both in the educational offer and in the research activity, but systematic coordination between these dimensions and sustainability still lacks. Furthermore, despite the efforts for increasing community engagement, also this dimension needs to be improved. A similar conclusion is possible for accountability and reporting dimension, where one of the weak points is precisely the limited engagement of external stakeholders.
Purpose
This paper aims to provide a thorough and systematic overview of the academic literature focusing on the role of integrated reporting (IR) and integrated thinking (IT) in achieving sustainable business models (SBMs). The paper discusses whether the incorporation of newer IR systems can facilitate the integration of processes, as well as a better allocation of resources and capital to create long-term value, according to a circular approach.
Design/methodology/approach
Based on a database containing 60 publications in English with a publication date from 1990 to 2019, a bibliometric analysis is conducted. Data on publications, journals, authors and citations are collected, verified, cross-checked and examined by applying bibliometric measures.
Findings
Bibliometric analysis has identified that IR and IT have determined an evolution in the way companies communicate and create value, facilitating the integration of processes and a better allocation of resources and capital. However, market practice still perceives them as simple reporting tools to meet stakeholders’ needs rather than as critical corporate governance tools.
Research limitations/implications
This study highlights key issues in the past literature on IR and IT to meet SDGs, contributing also to the identification of critical difficulties that companies encounter in attempting to attain sustainable goals.
Originality/value
This document contributes to the existing literature on IR, IT and SBMs through a systematic review of the literature on these topics along with the sustainable development goals perspective. The study, furthermore, attempts to assess the role that the relevant literature attributes to IR and IT in the SBMs architecture.