Articoli di riviste: "Economic and environmetal performance"

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Titisari, Kartika Hendra, e Khara Alviana. "PENGARUH ENVIRONMENTAL PERFORMANCE TERHADAP ECONOMIC PERFORMANCE". Jurnal Akuntansi dan Keuangan Indonesia 9, n. 1 (2012): 56–67. http://dx.doi.org/10.21002/jaki.2012.04.

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Widarto, Danny, e Rina Mudjiyanti. "PENGARUH ENVIRONMENTAL PERFORMANCE DAN ENVIRONMENTAL DISCLOSURE TERHADAP ECONOMIC PERFORMANCE". Media Ekonomi 15, n. 2 (1 luglio 2015): 76. http://dx.doi.org/10.30595/medek.v15i2.1291.

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The aim of this research was to examine the influences of the environmental performance and environmental disclosure to the economic performance. This research focused on the public companies complying with PROPER KLH RI in the period of 2010-2012. The sample was 35 companies. The data were then analyzed using multiple linear regressions. Based on the analysis, it was proved that the environmental performance partially had significant effect to the economic performance. Meanwhile, the environmental disclosure partially had no significant effect to the economic effect. Yet, simultaneously both environmental performance and environmental disclosure influenced significantly to the economic performance, meaning the concept of environmental accounting begins to have Indonesian public acceptance. The model of environmental accounting has improved and influenced the economic performance. Keywords: environmental accounting, environmental performance, environmental disclosure, and economic performance.

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Wijaya, Bayu Aji, e Muhammad Nuryatno. "PENGARUH ENVIRONMENTAL PERFORMANCE DAN ENVIRONMENTAL DISCLOSURE TERHADAP ECONOMIC PERFORMANCE". JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK 9, n. 2 (11 maggio 2019): 141. http://dx.doi.org/10.25105/jipak.v9i2.4530.

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The objective of this study is to determine the impact of environmental performance and environmental disclosure to economic performance. This type of research conducted is the type of research by testing the hypothesis which is a study in explaining the phenomenon of the relationship between variabels. Data used in this study come from annual reports of basic & chemical industry companies listed on the Indonesia Stock Exchange and PROPER in 2011-2013 with a total of 13 companies. Analysis of the hypothesis used in this study using single linear regression and prior to hypothesis testing has been conducted test data normaliol. From the results obtained by testing the hypothesis that environmental performance affect the economic performance. Test results on the second hypothesis also suggests that environmental disclosure does not influence economic performance. The first .findings of the research support Suratno, et al (2006). While the latter findings support the findings of Ingram and Frazier (1980).

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Ma, Jieqiong, e Jie Yang. "A Bridge between Environmental Performance and Economic Performance". Academy of Management Proceedings 2015, n. 1 (gennaio 2015): 15137. http://dx.doi.org/10.5465/ambpp.2015.15137abstract.

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Park, Kyongwon, e Hyejung Ban. "Eco－control Package, Environmental Capabilities, Environmental Performance and Economic Performance". KOREAN JOURNAL OF MANAGEMENT ACCOUNTING RESEARCH 18, n. 2 (31 agosto 2018): 177–202. http://dx.doi.org/10.31507/kjmar.2018.08.18.2.177.

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Pimonenko, Tetyana, Oleksii Lyulyov, Olena Chygryn e Maksim Palienko. "Environmental Performance Index: relation between social and economic welfare of the countries". Environmental Economics 9, n. 3 (31 luglio 2018): 1–11. http://dx.doi.org/10.21511/ee.09(3).2018.01.

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The paper deals with the analysis of methodology of Environmental Performance Index. The authors analyzed and systematized the main existing integrated indices, which were used for evaluation of environmental, social and economic situation in the countries. The authors allocated the environmental performance index as a basis for analyzing the environmental policy of the country. In this direction, the authors analysed the main features, structure and indicators of environmental performance index. The authors allocated the world-leader countries with huge level of CO2 emissions. According to the results, the authors aproved that these countries should improve their environmental policy. Accordingly, they occupied less position in environmental performance index. For the purpose to analyze the relation between ecological, social and economic welfare, the authors analyzed score of sustainable development goal index, social progress index and gross domestic product per capita. The comparison analysis of findings showed that countries with good position on environmental performance index have the strong position on sustainable development goal index and social progress index. The authors suggested that Ukraine should orient to the EU countries with purpose to improve the environmental policy.

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Mar'ati, Fudji Sri, e Darsono Darsono. "The Impact of Environmental Performance and Environmental Disclosures on Economic Performance". Accounting Analysis Journal 11, n. 1 (26 gennaio 2023): 54–63. http://dx.doi.org/10.15294/aaj.v11i1.59280.

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Purpose : This study aims to ascertain how economic performance is impacted by environmental performance and environmental disclosures.Method : The study population consists of LQ45-indexed enterprises registered on the Indonesia Stock Exchange between 2015 and 2019. With a total sample size of 65 financial statement data and annual reports, they were ascertained using the purposive sampling technique. SEM-PLS (Structural Equation Modeling based on Partial Least Squares) data analysis methods with SmartPLS 3.3 were employed for this investigation.Findings : Environmental performance significantly negatively affects economic performance, according to an examination of a study on 13 companies indexed LQ45 in 2015–2019 with 65 financial statement data and annual reports. Ecological transparency, nevertheless, has a very good implication for economic performance. The results of this study have significance for LQ45 firms listed on the Indonesia Stock Exchange, helping them become more environmentally conscious. It can be a strategy for LQ45 companies to get PROPER awards from the government. Additionally, it can serve as a guide when creating environmental rules. Novelty : This study is to measure the economic performance that can be seen from the practice of work on the results of the value of environmental disclosure and environmental performance. This study also explores environmental performance (X1) and environmental disclosure (X2). This study formulates the relationship between environmental performance and the company’s economic performance. And a study of the relationship of environmental disclosure with the company’s economic performance. So that the resulting hypothesis is stronger and more accurate about economic performance resulting from environmental disclosure and environmental performance.Keywords : Economic Performance; Environmental Performance; Environmental Disclosure; LQ45 Companies

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Cek, Kemal, e Serife Eyupoglu. "DOES ENVIRONMENTAL, SOCIAL AND GOVERNANCE PERFORMANCE INFLUENCE ECONOMIC PERFORMANCE?" Journal of Business Economics and Management 21, n. 4 (11 giugno 2020): 1165–84. http://dx.doi.org/10.3846/jbem.2020.12725.

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The purpose of this paper is to evaluate the influence of environmental, social and governance performance on the economic performance of the Standard & Poor’s 500 companies. Structural equation modeling and linear regression have been utilized to measure the overall and individual influence of environmental, social and governance (ESG) performance on economic performance using longitudinal data comprising the years from 2010 to 2015. The overall ESG model had a significant relationship on economic performance. Furthermore, the findings of this study show that social and governance performance significantly affects economic performance in all regression models. However, environmental performance failed to show a significant relationship. The research contributes to the literature by providing insights for investors, managers and employees about the influence of ESG performance on company performance.

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Rui, Li, Lina Sineviciene, Leonid Melnyk, Oleksandr Kubatko, Oleksandra Karintseva e Oleksii Lyulyov. "Economic and environmental convergence of transformation economy: the case of China". Problems and Perspectives in Management 17, n. 3 (22 agosto 2019): 233–41. http://dx.doi.org/10.21511/ppm.17(3).2019.19.

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Rapid economic reforms and proper GDP growth in China has affected the regional development of Chinese provinces. This study aims to estimate the degree of economic and environmental disparities within Chinese provinces for developing policy recommendations of regional transformation. The reduced log-linear specification of endogenous growth model is used for the estimation of convergence rates within Chinese provinces. The empirical results prove that an increase of 1% in GDP per capita basic year reduces the economic growth rate by 0.1% in the reference year. Thus, the ratio of the average per capita income in the wealthiest group to poorest provinces accounted for the factor 9.6 in 1995 and factor 4.1 in the year 2015, which means a reduction of disproportionate development. Environmental convergence trends were also found and less polluted provinces eventually increase emissions at higher rates than the initially polluted ones. With the pass of time, all provinces do move to the same steady state in environmental parameters. The speed of the economic and environmental convergence in China provinces is rather slow, and the economic growth was achieved by great sacrifices of an environment, since all provinces are striving to the same steady state in terms of pollution increase. The industrialized regions due to the presence of significant financial resources should pay more attention to the protection of the environment using all the available economic potential. At the same time, both initially poor provinces and rich have to develop more profoundly agriculture, tourism, recreation, and other environmentally friendly industries to improve economic performance.

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Irfansyah, Irfansyah, Husnah Nur Laela Ermaya e Krisno Septyan. "THE INFLUENCE OF ENVIRONMENTAL PERFORMANCE, ENVIRONMENTAL DISCLOSURE AND ENVIRONMENTAL COST ON ECONOMIC PERFORMANCE". ECONOMICS & ACCOUNTING JOURNAL 1, n. 2 (22 giugno 2018): 87. http://dx.doi.org/10.32493/eaj.v1i2.y2018.p87-94.

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This research aims to examine the effect of environmental performance measured with PROPER, environmental disclosure measured with GRI index version 4.0, and environmental cost measured by comparing the cost incurred for CSR and net income. The populations in this study are agriculture, mining, manufacturing and other non- financial service companies listed in Indonesia Stock Exchange in 2013-2016 with 58companies in number. This study used purposive sampling method, leaving 15 companies that match the criteria. Hypothesis testing in this study used Multiple Linear Regression. The results of the testing showed that (1) environmental performance had significant effect on economic performance (2) environmental disclosure had no significant effect oneconomic performance (3) environmental cost had significant negative effect on economic performance. From Adjusted R square test result it showed independence of environemntal performance, environmental disclosure and environmental cost only being able to influence the dependent variable of economic performance with 15,6% inpercentage. Meanwhile, the rest of the percentage 84,4% was determined by other variables not included in this study.

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Aisiyah, Riska Nur. "Pengaruh Environmental Performance terhadap Economic Performance (Studi Empiris pada Perusahaan Manufaktur Tahun 2016-2017)". Academica : Journal of Multidisciplinary Studies 2, n. 2 (28 febbraio 2020): 259–68. http://dx.doi.org/10.22515/academica.v2i2.2256.

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This research aims to determine the impact of the companyâ€™s environmental performance on the companyâ€™s economic performance. Independent variables in this study are environmental performance measured by PROPER scores, while the dependencies of the variables are economic performance measured using ROA. With a quantitative approach, hypotheses in the study were tested using regression analysis. The samples in this study were 41 manufacturing companies selected using purposive-sampling techniques. The results of this study show that environmental performance has no effect on the companyâ€™s economic performance.Keywords: environmental, economic, performanceÂ

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Singh, Nitish, Jieqiong Ma e Jie Yang. "Optimizing environmental expenditures for maximizing economic performance". Management Decision 54, n. 10 (21 novembre 2016): 2544–61. http://dx.doi.org/10.1108/md-01-2016-0037.

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Purpose Corporate environmental expenditure has been a growing concern in recent years, yet mixed findings exist regarding its economic impact. The purpose of this paper is to explain the mixed relationship between environmental expenditure and economic performance from the natural-resource-based view. Design/methodology/approach Using Global Reporting Initiative survey data from 120 firms in 30 countries, this study uses PROCESS, a path-based analysis software, to test the moderation and mediation hypotheses in an integrated analytical model. Findings The findings show that environmental expenditure has a negative impact on economic performance through pollution prevention capability. In contrast, environmental expenditure has a positive impact on economic performance through product stewardship capability. Both effects are significantly strengthened when the firm is located in an environmentally munificent country. Practical implications This study intends to inform firm managers, especially those in environmentally munificent countries, to relocate their environmental expenditure to enhance firms’ economic performance. In particular, firms should focus more on the reduction of input, such as raw materials, energy, and water, instead of output, including emissions, effluents, and wastes. Originality/value The contrasting indirect effects of pollution prevention and product stewardship offer a viable explanation for the mixed findings in the existent literature on environmental expenditure from a new perspective.

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Kerekes, Professor Sandor. "Economic development and environmental performance in Hungary". European Environment 3, n. 2 (6 luglio 2007): 14–17. http://dx.doi.org/10.1002/eet.3320030206.

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Eksandy, Arry, Murtanto e Regina J. Arsjah. "Green Competitive Advantage Moderate:Environmental Performance, Corporate Image And Corporate Social Performance On Economic Performance". International Journal of Science, Technology & Management 2, n. 5 (26 settembre 2021): 1468–78. http://dx.doi.org/10.46729/ijstm.v2i5.323.

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This research aims to determine the effect of environmental performance, corporate image, and corporate social performance on economic performance with moderated by green competitive advantage partially on manufacturing companies in Indonesia. The population in this research is all manufacturing companies listed on Indonesia Stock Exchange during the period 2013-2017. The total samples tested were 13 companies selected by purposive sampling technique. Data type in this research use secondary data obtained from Indonesia Stock Exchange and site respectively of company being sampled. Data analysis technique use panel data regression with Eviews 9.0 program. The result indicates that environmental performance have a positive effect on economic performance and after moderated by green competitive advantage of environmental performance has a positive effect on economic performance with a larger coefficient value. Corporate image have no effect on economic performance but after moderated by green competitive advantage of Corporate image has a positive effect on economic performance. Corporate social performance have no effect on economic performance and after moderated by green competitive advantage of Corporate image also has not effect on economic performance.

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J.F., Ismatov, e Jalilov J.Kh. "Improving The Economic And Environmental Performance Of Engines Through The Use Of Alternative Fuels". American Journal of Engineering And Techonology 03, n. 04 (30 aprile 2021): 123–29. http://dx.doi.org/10.37547/tajet/volume03issue04-19.

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The rapid depletion of fossil fuels and the steady increase in human energy consumption, leading to environmental pollution, are creating a situation characterized as an energy-environmental degradation. For this reason, extensive research is being conducted to address the problem of reducing the consumption of non-renewable energy sources and pollution of the environment with toxic waste. In such cases, the concept of hydrogen energy, ie the use of hydrogen as a source of energy on a large industrial scale and in road transport, is important. The prospects for the use of hydrogen for automobile engines can be summarized as follows. First of all, environmental friendliness, renewability and unrestricted raw material reserves, as well as unique engine performance; these allow hydrogen to be used without drastic changes to modern engine designs.

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Park, Kyong－Won, e Hye－Jung Ban. "The Effect of Tracking of Environmental Costs on Environmental Performance and Economic Performance". Korea Association of Business Education 34, n. 5 (30 ottobre 2019): 541–59. http://dx.doi.org/10.23839/kabe.2019.34.5.541.

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Ibnu Fajar Saleh, Dirvi Surya Abbas, Imam Hidayat e Ahmad Jayanih. "Pengaruh Leverage, Environmental Performance, Ukuran Perusahaan, Profit Margin, dan Environmental Disclosure Terhadap Economic Performance". Jurnal Ekonomi, Bisnis dan Manajemen 1, n. 4 (19 novembre 2022): 148–71. http://dx.doi.org/10.58192/ebismen.v1i4.153.

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The purpose of this study is to determine the effect of leverage, environmental performance, company size, profit margin, environmental disclosure on economic performance at consumer goods industrial companies listed on the Indonesia Stock Exchange (IDX). The research time period is 4 years, namely the 2016-2019 period. The population of this study includes all consumer goods industry companies listed on the Indonesia Stock Exchange (BEI) for the period 2016 2019. The total population of 56 companies using purposive sampling method obtained 14 samples of companies that meet the criteria, with a total of 56 observational data. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data regression analysis. The results showed that leverage and environmental performance had no effect on economic performance, while company size and profit margin had a positive effect on economic performance.

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Kocmanová, Alena, e Marie Dočekalová. "Corporate sustainability: environmental, social, economic and corporate performance". Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 59, n. 7 (2011): 203–8. http://dx.doi.org/10.11118/actaun201159070203.

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The article deals with corporate sustainability and environmental and social issues of the integration of corporate performance measurement that may lead to sustainable economic success. Sustainability is a strategy of the process of sustainable development. Sustainability of businesses and sustainable performance can be defined as an integration of environmental, social and economic performance. First and foremost, businesses will want to know what indicators can be used to measure environmental, social and economic performance. What is the mutual relationship between environmental, social and economic performance? How can firms arrive at a comprehensive assessment of their performance in relation to sustainability? The aim of this paper is to analyze corporate environmental, social and economic performance and to analyze their mutual relationships. The final part of the article is an assessment of the contemporary situation and draft Key Performance Indicators (KPI) for assessment of corporate sustainability that will be the subject of further research in a selected NACE-CZ sector and in accordance with Corporate Sustainability Reporting. KPI provide businesses with a means of measuring progress toward achieving objectives.

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Zeng, Qinqin, Wouter Beelaerts van Blokland, Sicco Santema e Gabriel Lodewijks. "Benchmarking company performance from economic and environmental perspectives". Benchmarking: An International Journal 27, n. 3 (13 dicembre 2019): 1127–58. http://dx.doi.org/10.1108/bij-05-2019-0223.

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Purpose The purpose of this paper is to develop an approach to measuring the performance of motor vehicle manufacturers (MVMs) from economic and environmental (E&E) perspectives. Design/methodology/approach Eight measures are identified for benchmarking the performance from E&E perspectives. A new company performance index IMVM is constructed to quantitatively generate the historical data of MVMs’ company performance. Autoregressive integrated moving average (ARIMA) models are built to generate the forecast data of the IMVM. The minimum Akaike information criteria value is used to identify the model of the best fit. Forecast accuracy of the ARIMA models is tested by the mean absolute percentage error. Findings The construction of the index IMVM is benchmarked against three frameworks by six benchmark metrics. The IMVM satisfies all of its applicable metrics while the three frameworks are incapable to satisfy their applicable metrics. Out of 15, 4 MVMs are excluded for benchmarking future performance due to their non-stationary time series data. Based on the forecast IMVM data, GM is the best performer among the 15 samples in the FY2018. Originality/value This research highlights the environmental perspective during vehicles’ production. The development of this approach is based on publicly available data and transparent about the methods it used. The data out of the approach can benefit stakeholders with insights by benchmarking the historical performance of MVMs as well as their future performance.

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Ögmundarson, Ólafur, Sumesh Sukumara, Markus J. Herrgård e Peter Fantke. "Combining Environmental and Economic Performance for Bioprocess Optimization". Trends in Biotechnology 38, n. 11 (novembre 2020): 1203–14. http://dx.doi.org/10.1016/j.tibtech.2020.04.011.

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Shadbegian, Ronald J., e Wayne B. Gray. "Assessing multi-dimensional performance: environmental and economic outcomes". Journal of Productivity Analysis 26, n. 3 (5 ottobre 2006): 213–34. http://dx.doi.org/10.1007/s11123-006-0017-3.

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Epstein, Marc J., e S. David Young. "Improving corporate environmental performance through economic value added". Environmental Quality Management 7, n. 4 (1998): 1–7. http://dx.doi.org/10.1002/tqem.3310070402.

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Nguyen, Huy Dang, e Van Pham Huynh. "Understanding of Economic Student on the Relationship between Green Supply Chain Management and Sustainability". 15TH GLOBAL CONFERENCE ON BUSINESS AND SOCIAL SCIENCES ON 14 - 15 SEPTEMBER 2023, NOVOTEL BANGKOK PLATINUM PRATUNAM, THAILAND 15, n. 1 (14 settembre 2023): 83. http://dx.doi.org/10.35609/gcbssproceeding.2023.1(83).

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Purpose: This research collects primary data on how well economic students at colleges in Can Tho, Vietnam comprehend how green supply chain management (GSCM) affects sustainability performance. Methodology: This research examines five GSCM factors—internal environmental management, green procurement, green manufacturing, green distribution, and environmental education—and three sustainability performance characteristics (economic, environmental, and social performance). Exploratory trials and a literature review on GSCM and sustainability performance lead to this model. Using a questionnaire, 534 participants provided primary data. Based on a structural equation model, SPSS and AMOS 22.0 analysed the data quantitatively and descriptively (SEM). Findings: GSCM affects sustainability performance differently. Green procurement affects economic, environmental, and social performance. Internal environmental management impacts environmental and social performance. Environmental education affects solely social performance. Green production and distribution do not affect sustainability. The results showed that universities must prioritise five areas—internal environmental management, green procurement, green production, green distribution, and environmental education—for the long-term development of the economy, environment, and society. Originality/Value: GSCM's impact on sustainability performance has been studied, however economic scholars don't know how it affects a company's sustainability. Economics majors will become entrepreneurs who grasp their role in company and economic progress. Economic students must understand the value of corporate social responsibility, community involvement, and environmentally responsible production to help firms, communities, and ecosystems succeed. Keywords: Economic student, green supply chain management, sustainability.

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Špička, Jindřich, Tomáš Vintr, Renata Aulová e Jana Macháčková. "Trade-off between the economic and environmental sustainability in Czech dual farm structure". Agricultural Economics (Zemědělská ekonomika) 66, No. 6 (22 giugno 2020): 243–50. http://dx.doi.org/10.17221/390/2019-agricecon.

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Agricultural holdings select goals in various areas when setting their strategic objectives. Economic objectives tend to be viewed as strategic because of the requirement to maximise economic profit for the owners. Since there is significant interaction between agricultural holdings and the environment, it is also important to monitor the environmental aspects of farming. The article seeks to draw on unique multicriteria assessment to compare the compatibility of economic and environmental objectives at 1 189 agricultural holdings in the Czech Republic, broken down by farming specialisation and economic size on the basis of figures from the Farm Accountancy Data Network (FADN). A trade-off between environmental sustainability and economic performance occurs primarily among farming specialisation categories, where we found two extremes – intensive field cropping with high economic performance and low environmental sustainability, and, at the other end of the scale, extensive cattle farming with lower economic performance and high environmental sustainability. Within the farming specialisation categories, however, there was no significant correlation, with the exception of milk production, where the use of soil organic matter, a higher proportion of soil improving crops (for fodder) and greening made a positive contribution to the higher economic performance of farms.

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Chowdhury, Tonmoy, e Sadia Islam. "Environmental Performance Index and GDP growth rate: evidence from BRICS countries". Environmental Economics 8, n. 4 (5 dicembre 2017): 31–36. http://dx.doi.org/10.21511/ee.08(4).2017.04.

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BRICS countries have experienced rapid economic growth and played a vital role in the world economy because of their capacity to produce large number of manufacturing products, supplies of raw materials, natural resources and the advantage of geographical locations and demographic attributes. Extremely speedy process of industrialization process has been acting as one of the key driving forces for rapid economic growth. According to the IAEA, coal use in India and China will more than double by 2050. To achieve high economic growth, these countries are facing severe environmental problem. India and China were the top two nations with largest total ecological footprints in 2003. Research question of the study is whether relationship between Environmental Performance Index and GDP growth rate in BRICS countries prevails? The study used secondary sources. The study used a sample of five emerging developing countries (BRICS) namely Brazil, Russia, India, China and South Africa. This study examined Environmental Performance Index (EPI) and GDP trends. Based on the collected data covering the period of 2002 to 2016, the analysis indicates that there is a negative relationship between GDP growth rate and Environmental Performance index. However, the study observed that strong correlation between EPI and GDP growth rate except Russia did not prevail. National accounting procedure should include environmental impact which needs to be addressed by the policy makers as suggested by authors.

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Al-Tuwaijri, Sulaiman A., Theodore E. Christensen e K. E. Hughes. "The relations among environmental disclosure, environmental performance, and economic performance: a simultaneous equations approach". Accounting, Organizations and Society 29, n. 5-6 (luglio 2004): 447–71. http://dx.doi.org/10.1016/s0361-3682(03)00032-1.

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Wany, Eva, Siti Asiah Murni e Kholidiah ,. "PENGARUH CORPORATE ENVIRONMENTAL PERFORMANCE DAN CORPORATE SOCIAL ACCOUNTING DISCLOSURE TERHADAP CORPORATE ECONOMIC PERFORMANCE". Media Riset Akuntansi, Auditing dan Informasi 13, n. 2 (3 maggio 2017): 35. http://dx.doi.org/10.25105/mraai.v13i2.1742.

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This research is aimed to recognize the effect of environmental performance and environmental disclosure to Economic Value Added as economic performance measurement by using some variables control such as, profit margin, ownership, environmental concern, and market performance. The type of research done is the type of research by using hypothesis testingwhich is a research in explaining the relation phenomena between variable. The data used in this research is from the annual financial report and also the continued report of manufactured company listed in BEI and PROPER in 2009-2012 with 17 companies. Analysis hypothesis used in this research is multy linear regression and before doing the test, the classic asumption test of the data has been done. The analysis shows that environmental performance and and social accounting disclosureaffect to Economic Value Added as the economic performance measurement. From the hypothesis, we can get the result that environmental performance and social accounting disclosuredoesn’t give any effect to the economic performance, but The testing result hypothesis shows that environmental performance and social accounting disclosure jointly effect to the economic performance. Keywords: Environmental Performance, Social Accounting Disclosure, Economic Performance,

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Wany, Eva, Siti Asiah Murni e Kholidiah ,. "PENGARUH CORPORATE ENVIRONMENTAL PERFORMANCE DAN CORPORATE SOCIAL ACCOUNTING DISCLOSURE TERHADAP CORPORATE ECONOMIC PERFORMANCE". Media Riset Akuntansi, Auditing dan Informasi 14, n. 1 (3 maggio 2017): 1. http://dx.doi.org/10.25105/mraai.v14i1.1751.

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This research is aimed to recognize the effect of environmental performance and environmental disclosure to Economic Value Added as economic performance measurement by using some variables control such as, profit margin, ownership, environmental concern, and market performance. The type of research done is the type of research by using hypothesis testing which is a research in explaining the relation phenomena between variable. The data used in this research is from the annual financial report and also the continued report of manufactured company listed in BEI and PROPER in 2009-2012 with 17 companies. Analysis hypothesis used in this research is multy linear regression and before doing the test, the classic asumption test of the data has been done. The analysis shows that environmental performance and and social accounting disclosure affect to Economic Value Added as the economic performance measurement. From the hypothesis, we can get the result that environmental performance and social accounting disclosure doesn’t give any effect to the economic performance, but The testing result hypothesis shows that environmental performance and social accounting disclosure jointly effect to the economic performance. Keywords : Environmental Performance, Social Accounting Disclosure, Economic Performance,

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Aldieri, Luigi, Bruna Bruno, Teemu Makkonen e Concetto Paolo Vinci. "Environmental innovations, geographically mediated knowledge spillovers, economic and environmental performance". Resources Policy 81 (marzo 2023): 103423. http://dx.doi.org/10.1016/j.resourpol.2023.103423.

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Nakamura, Eri. "The bidirectional CSR investment – economic performance relationship". Journal of Global Responsibility 6, n. 1 (11 maggio 2015): 128–44. http://dx.doi.org/10.1108/jgr-05-2014-0021.

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Purpose – This paper aims to investigate the following two research questions: Do corporate social responsibility (CSR) investments enhance a firm’s economic performance? Does the firm’s economic performance influence CSR investments? That is, the bidirectional relationship between CSR investments and economic performance. Design/methodology/approach – This paper analyzes three types of CSR investments (environmental, labor-related and social investments) using a simultaneous equations model with a data set of 185 Japanese firms. Findings – Environmental investments reduce economic performance, labor-related investments do not significantly affect economic performance and social investments increase economic performance. Moreover, strong economic performance decreases environmental investments but increases social investments. Labor-related investments are chosen considering economic performance in both the present and previous terms. Practical implications – For managers, environmental and labor-related investments are not effective for improving economic performance. However, eradicating them completely might harm corporate reputation. In contrast, social investments have now become important. For policymakers, different approaches may be adopted to encourage firms to increase CSR investments. In some cases, policymakers can rely on firm initiatives instead of regulating or encouraging CSR activities. Originality/value – First, the authors empirically examine the bidirectional relationship between CSR investments and economic performance. Second, they clarify the determinants of CSR by specifying the investment function of each type of CSR. Third, they consider three types of CSR investments, with interrelations among them allowed in the model, and determine how each type affects firm performance.

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Wu, Minghui, Jhuma Sadhukhan, Richard Murphy, Ujjwal Bharadwaj e Xiaofei Cui. "Assessing the Life Cycle Environmental Performance and Economic Costs of Composite Materials in Certain Aircraft Structure". International Journal of Engineering and Technology 15, n. 2 (maggio 2023): 37–40. http://dx.doi.org/10.7763/ijet.2023.v15.1216.

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The aviation sector is looking to replace conventional metals for aircraft doors with composite materials due to the latter’s potentially favorable combination of mechanical properties and low weight. However, little is known about the environmental impacts and economic costs associated with the production of such composite doors. This study conducts a Life Cycle Assessment and Life Cycle Costing on an example composite aircraft door to quantify its environmental and economic impacts. In addition, uncertainty analysis has been performed to enhance the quality of the assessment.

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Eko Cahyo Mayndarto e Yvonne Agustine. "The Efffect of Environmental Management Accounting, Environmental Strategy on Environmental Performance and Financial Performance Moderated By Managerial Commitment". International Journal of Science, Technology & Management 2, n. 1 (27 gennaio 2021): 112–19. http://dx.doi.org/10.46729/ijstm.v2i1.138.

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Environmental management (EMA) has been considered as a successful idea to reduce ecological burdens in the form of energy dependence and carbon footprint. In addition to the company's highest emphasis on EMA, the organization's environmental strategy (ENS) is articulated and implemented with ecological motivation. The role of the ENS strengthens the internal awareness of the organization to improve environmental conditions and thereby helps reduce negative environmental stresses. In addition, with increasing environmental regulations in place, the need for sound environmental policies and strategies of the company is essential to protect future growth and market image. Results There is a significant influence of environmental management accounting to encourage environmental performance, there is a significant effect of environmental management accounting to encourage economic performance, there is a significant influence of environmental strategy to encourage environmental performance, there is a significant influence of environmental strategy to encourage economic performance, commitment to moderate management The significant influence of Environmental Management Accounting to encourage Environmental Performance, Management Commitment Cannot Moderate the Effect of Environmental Management Accounting which encourages Economic Performance, Management Commitment to Moderate the significant influence of Environmental Strategy to encourage Environmental Performance and Management Commitment to Moderate the Impact of Environmental Strategy which is significant to encourage Economic Performance .

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Alifah Fauzi, Dirvi Surya Abbas, Imam Hidayat e Triana Zuhrotun Aulia. "PENGARUH ENVIRONMENT DISCLOSURE, GOOD CORPORATE GOVERNANCE, DAN ENVIRONMENTAL PERFORMANCE TERHADAP ECONOMIC PERFORMANCE". Jurnal Mahasiswa: Jurnal Ilmiah Penalaran dan Penelitian Mahasiswa 4, n. 4 (23 novembre 2022): 01–15. http://dx.doi.org/10.51903/jurnalmahasiswa.v4i4.430.

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Sehubungan dengan banyaknya terjadinya bencana alam, perubahan iklim, dan permasalahan lingkungan merupakan masalah yang penting dan menjadi pusat perhatian pada saat ini. Ketiga masalah tersebut merupakan dampak dari pencemaran lingkungan yang salah satunya disebabkan oleh semakin berkembangnya kegiatan di setiap negara. Meskipun pertumbuhan ekonomi meningkat karena adanya kegiatan industri di lain pihak industri juga merupakan penyebab pencemaran lingkungan. Isu lingkungan menjadi masalah penting di berbagai negara khususnya di Indonesia. Permasalahan lingkungan terus menjadi sorotan serta perbincangan dan saat ini dalam dunia bisnis terjadi peningkatan usaha dalam hal pengelolaan serta pelestarian lingkungan, hal ini disebabkan adanya dorongan dari luar perusahaan. Beberapa tahun terakhir ini Indonesia mengalami peningkatan permasalahan pencemaran lingkungan hidup (Suratno, 2006) Dalam Putra & Utami (2017)

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Park, Jin-Young, Byung-Soo Kim e Dong-Eun Lee. "Environmental and Cost Impact Assessment of Pavement Materials Using IBEES Method". Sustainability 13, n. 4 (8 febbraio 2021): 1836. http://dx.doi.org/10.3390/su13041836.

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For road pavements, hot-mix asphalt (HMA) and Portland cement concrete (PCC) are the materials most commonly used. In the selection of one of these materials, their economic performance and environmental performance are evaluated to determine which material exhibits excellent overall performance. However, no overall performance assessment exists in the construction community attributed to the lack of method providing easy-to-use and informative criteria for the decision-making process. Thus, in this paper, a new method that enables a comprehensive overall performance assessment is proposed, which is called Improved Building for Environmental and Economic Sustainability. After an eco-economic life-cycle assessment is performed, along with environmental performance and economic performance evaluation, the best-fit pavement material can be selected. This method has proven that the use of HMA for road pavements reduces the environmental impact by 27.1%P (i.e., percentage point), whereas the use of PCC reduces cost by 19.7%P. The existing Building for Environmental and Economic Sustainability (BEES) method shows that the performances of both HMA and PCC were over-assessed by 4.6%P and 7.4%P, respectively, since the environmental performance and economic performance cannot be computed quantitatively by incorporating the environmental and cost impact index into existing BEES model, the Improved BEES method accurately projects environmental performance and economic performance attained through the application of the environmental and cost impact index, hence, encouraging more informed decision. This method facilitates in articulating a quality decision making through the consideration of both the environmental performance and economic performance, hence reducing unnecessary costs generated from the trial and error due to the use of the existing method. Moreover, it promotes the development of a sustainable construction technology.

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Rapsikevicius, Jonas, Jurgita Bruneckiene, Mantas Lukauskas e Sarunas Mikalonis. "The Impact of Economic Freedom on Economic and Environmental Performance: Evidence from European Countries". Sustainability 13, n. 4 (23 febbraio 2021): 2380. http://dx.doi.org/10.3390/su13042380.

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The EU Green Deal and its impact on economic transformation provoked a slightly forgotten free market vs. market regulation discussion, but in the light of a new context—economic and environmental performance development. The economic shock caused by COVID-19, which transformed economies and societies, intensified this discussion. This article analyses the impact of economic freedom on economic performance and environmental performance in European countries. The article contributes to a gap in the literature, because, to date, research has examined the effects of economic freedom, or some of its components, on economic or environmental measures in groups of nations with a lacking sustainable development context. In addition, the mixed results obtained led to confusion in perceptions and knowledge about the influence and usefulness of economic freedom for economic and environmental performance. We also found mixed results regarding the influence of economic freedom on economic and environmental performance, but the introduction of a new concept—the optimal level of economic freedom—organized the different results into a coherent logical sequence. The paper provides original empirical evidence and specifies the targets of structural reforms. The results are thus useful for policymakers to develop more appropriate and efficient economic freedom.

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Tarmuji, Indarawati, Ruhanita Maelah e Nor Habibah Tarmuji. "The Impact of Environmental, Social and Governance Practices (ESG) on Economic Performance: Evidence from ESG Score". International Journal of Trade, Economics and Finance 7, n. 3 (giugno 2016): 67–74. http://dx.doi.org/10.18178/ijtef.2016.7.3.501.

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Golik, V. I., L. P. Shulgaty, T. G. Khetagurova, T. G. Shelkunova e Z. K. Cheldiyeva. "ECONOMIC PERFORMANCE IMPROVEMENT PROCESS ORE RECYCLING". Scientific bulletin of the Southern Institute of Management, n. 2 (30 giugno 2016): 18–23. http://dx.doi.org/10.31775/2305-3100-2016-2-18-23.

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The article is devoted to the economic evaluation of technologies for producing marketable products for disposal of tailings primary processing of ores. She explains the concept of the development of mechano-chemical technology of extraction of metals by leaching in a disintegrator. We consider the theory and practice of mechanochemical extraction of metals from ores and provides an economic assessment. To expand the scope of the recommended technologies, it needs to be improved. The problems of improving the speed and completeness of extraction of metals remaining after the primary, is the reasoning and scientific description of the new methods of intensification of metal leaching into the disintegrator. The essence of the above is the following: the scope of the breakthrough technology of waste-free extraction of metals from necrosis wretched raw materials can be improved by the use of new and emerging technologies, based on the increase of energy processes. Emphasis is placed on the method of determining the effectiveness of new technology to give economic, environmental and strategic advantages.

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Wagner, Marcus, e Stefan Schaltegger. "The Effect of Corporate Environmental Strategy Choice and Environmental Performance on Competitiveness and Economic Performance:". European Management Journal 22, n. 5 (ottobre 2004): 557–72. http://dx.doi.org/10.1016/j.emj.2004.09.013.

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Eksandy, Arry, e Irma Paramitha Sofia. "Moderating Competitive Advantage On Factors Affecting Economic Performance". International Journal of Educational Research & Social Sciences 3, n. 3 (29 giugno 2022): 1307–17. http://dx.doi.org/10.51601/ijersc.v3i3.402.

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The purpose of this study is to determine the effect of environmental performance, corporate image, corporate social performance on economic performance with competitive advantage as a moderating. The population of this study includes all manufacturing company listed on the Indonesia Stock Exchange in the 2014-2018 period. The sampling technique used purposive sampling technique. Based on predetermined criteria obtained 11 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data logistic regression analysis. The results showed that environmental performance, corporate social performance, competitive advantage proxied by economic performance had a negatif effect, corporate imageproxied by economic performance had no effect. While environmental performance, corporate social performance proxied by economic performance had a positif effect after moderating by competitive advantage, corporate imageproxied by economic performance had no effecteffect after moderating by competitive advantage.

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Nugrahani, Tri Siwi, e Dwi Ari Artanto. "Sustainability Reporting by Disclosing Economic, Social and Environmental Performance". Studies in Business and Economics 17, n. 2 (1 agosto 2022): 216–26. http://dx.doi.org/10.2478/sbe-2022-0034.

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Abstract This study examines the effect of sustainability reporting on financial performance from economic, social and environmental dimensions. The research sample consisted of 31 companies that published sustainability reports during 2015-2019. The results showed that the economic and environmental dimensions showed a negative effect on ROA. This means that companies that disclose economic and environmental performance will reduce the achievement of ROA. while disclosure of social performance will not affect ROA. This study proves that the theory of stakeholders is not sufficient to meet the achievement of profitability and companies need to look at the substantive aspects of sustainability reporting.

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Aghasizadeh, Sara, Amir Tabadkani, Aso Hajirasouli e Saeed Banihashemi. "Environmental and economic performance of prefabricated construction: A review". Environmental Impact Assessment Review 97 (novembre 2022): 106897. http://dx.doi.org/10.1016/j.eiar.2022.106897.

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Cappuyns, Valerie, Chiara Vandenbulcke e Kim Ceulemans. "Economic and Environmental Performance Indicators in Belgian GRI Reports". Environmental Management and Sustainable Development 4, n. 1 (3 maggio 2015): 206. http://dx.doi.org/10.5296/emsd.v4i1.7410.

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McCabe, Donald L. "The Assessment of Perceived Environmental Uncertainty and Economic Performance". Human Relations 43, n. 12 (dicembre 1990): 1203–18. http://dx.doi.org/10.1177/001872679004301202.

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Segarra-Oña, María-del-Val, Ángel Peiró-Signes, Rohit Verma e Luis Miret-Pastor. "Does Environmental Certification Help the Economic Performance of Hotels?" Cornell Hospitality Quarterly 53, n. 3 (6 giugno 2012): 242–56. http://dx.doi.org/10.1177/1938965512446417.

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Filer, Jamie, e Steven Schuldt. "Quantifying the Environmental and Economic Performance of Remote Communities". European Journal of Sustainable Development 8, n. 4 (1 ottobre 2019): 176. http://dx.doi.org/10.14207/ejsd.2019.v8n4p176.

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Remote communities such as oil production sites, post-disaster housing camps, and military forwardoperating bases (FOB) are often detached from established infrastructure grids, requiring a constantresupply of resources. In one instance, a 600-person FOB required 22 trucks per day to delivernecessary fuel and water and remove generated wastes. This logistical burden produces negativeenvironmental impacts and increases operational costs. To minimize these consequences,construction planners can implement sustainability measures such as renewable energy systems,improved waste management practices, and energy-efficient equipment. However, integration ofsuch upgrades can increase construction costs, presenting the need for a tool that identifies tradeoffsamong conflicting criteria. To assist planners in these efforts, this paper presents the development ofa novel remote site sustainability assessment model capable of quantifying the environmental andeconomic performance of a set of infrastructure alternatives. Through field data and literatureestimates, a hypothetical FOB is designed and evaluated to demonstrate the model’s distinctivecapability to accurately and efficiently assess construction alternatives. The proposed model willenable construction planners to maximize the sustainability of remote communities, creating sitesthat are more self-sufficient with reduced environmental impacts.Keywords: Sustainability, infrastructure, remote communities

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Psaraftis, Harilaos N., e Christos A. Kontovas. "Balancing the economic and environmental performance of maritime transportation". Transportation Research Part D: Transport and Environment 15, n. 8 (dicembre 2010): 458–62. http://dx.doi.org/10.1016/j.trd.2010.05.001.

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Balfaqih, Hasan, Malak T. Al-Nory, Zulkifli Mohd Nopiah e Nizaroyani Saibani. "Environmental and economic performance assessment of desalination supply chain". Desalination 406 (marzo 2017): 2–9. http://dx.doi.org/10.1016/j.desal.2016.08.004.

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Boucekkine, Raouf, Jacek B. Krawczyk e Thomas Vallée. "Environmental quality versus economic performance: A dynamic game approach". Optimal Control Applications and Methods 32, n. 1 (gennaio 2011): 29–46. http://dx.doi.org/10.1002/oca.927.

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Park, Jin-Young, Dong-Eun Lee e Byung-Soo Kim. "Environmental Performance Analysis and Economic Perspectives of Concrete Girders". KSCE Journal of Civil Engineering 23, n. 11 (8 ottobre 2019): 4592–600. http://dx.doi.org/10.1007/s12205-019-0812-9.

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Fernando, Nadim, e Fachrurrozie Fachrurrozie. "Analysis of Economic Performance of Manufacturing Companies in Indonesia". Jurnal Dinamika Akuntansi 9, n. 2 (20 settembre 2017): 132–42. http://dx.doi.org/10.15294/jda.v9i2.8652.

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Abstract (sommario):

This research aimed to analyze the influence of Environmental Performance, Profit Margin, and Environmental Disclosure on the Economic Performance partially, and the influence of the Environmental Performance onEconomic Performance through the Environmental Disclosure as an intervening variable.The research sample included the manufacturing companies that listed in Indonesia Stock Exchange in 2012-2014 and joined the PROPER program by the Ministry of the Environment (MOE),which were composed of 39 companies from the total 141 companies.This research used secondary data from the annual reports of each company obtained from the website of the Stock Exchange (www.idx.co.id) and PROPER report by KLH (www.menlh.go.id). Hypothesis testing in this study used path analysis, t test, and Sobel test. The results of this research indicated that the Environmental Performance and Profit Margin partially has significant influence on the Economic Performance, while the Environmental Disclosure does not have a significant influence toward the Economic Performance, and Environmental Performance has no significant influence on the Economic Performance through the Environmental Disclosure as an intervening variable.

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