• The Journal of Asian Finance, Economics and Business
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• v.8 no.12
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• pp.191-201
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• 2021

The objective of this research is to investigate how the board of directors' characteristics influence sustainability disclosures with the mediating effect of corporate governance. The independent variables are the characteristics of the board of directors, which consist of the presence of women on the boards, presence of directors aged over 50 years old, education level, education field, board tenure, and compensation. The dependent variable is sustainability disclosures, which is measured by the GRI standard disclosure, whereas the mediator variable is the CG score. Research samples are 460 companies listed on the Stock Exchange of Thailand (SET). Path Analysis is used to examine the correlation between the board of directors' characteristics, CG score, and GRI standard disclosure. The research findings show that senior boards, the education field, and compensation motivation have an effect on sustainability disclosures, whereas corporate governance is a mediator of the effect of the education field of boards on sustainability disclosures. This finding should help shareholders to choose individuals with suitable characteristics to serve on the board of directors, and, as a result, shareholders should anticipate a profitable result to be generated, while the business of the company is conducted in a sustainable way.

• The Journal of Asian Finance, Economics and Business
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• v.10 no.2
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• pp.343-353
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• 2023

Corporate reputation is a widely debated topic among academics and a crucial issue in the business world. However, previous research in this area has been scattered and fragmented, leaving room for further study, particularly in terms of reputation measurement methods. Factors such as sustainability reporting, governance attributes, and company characteristics have been linked to improved company reputation. However, there is limited research on the effects of these variables on the new methods of measuring reputation, especially in developing countries like Malaysia. Therefore, the current study developed a new measurement for reputation and aimed to examine the relationship between these variables and the new proxy of reputation. The current study collected secondary data from the company's annual report for two years period of study (i.e., 2018 and 2019) and employed content analysis. A period of two years was chosen and deemed ample to provide insightful findings of the effect of the variables associated with reputation disclosure. The results indicate that sustainability reporting, outside directors, company size, leverage, and profitability significantly impact corporate reputation. This finding suggests that Malaysian PLCs and other firms in developing countries must recognize sustainability reporting as part of their reputation management strategy that influences the company's reputation.

• The Journal of the Korea Contents Association
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• v.20 no.1
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• pp.403-416
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• 2020

Unlike in the past, the environment related to CSR activities of financial services companies changed, such as lower interest rates, easier access to knowledge and the environment for risk management of financial services companies changed, including global economic instability, increased regulations, and exposure of new technologies associated with operating methods. This study examined the effects of CSR activities and risk management on sustainability and mediating effects of corporate image among financial service companies. The result of the study are as follows. First, the CSR's legal responsibilities, management in disaster risk and strategic risks of financial service enterprise have positive effect on sustainability, however, the management of CSR's ethical responsibilities, discretionary responsibilities, operational and financial risks have shown to have negative effect Second, CSR's legal responsibilities, discretionary responsibilities and the management of disaster risks act as mediating role between corporate image and sustainability. As a result, when financial service enterprises concentrate on managing CSR's Legal responsibilities and disaster risks, it was found that the corporate image improves and enhancement of sustainability.

• Journal of Internet Computing and Services
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• v.25 no.4
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• pp.87-96
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• 2024

Information power has been a major criterion for wealth disparity in human history, and since the advent of the Fourth Industrial Revolution, referred to as the data economy era, personal information has also gained economic value. Additionally, companies collect and analyze customer information to use as a marketing tool, providing personalized services, making the collection of quality customer information crucial to a company's success. However, as the amount of data held by companies increases, crimes of stealing personal information for financial gain have surged, making corporate customer information a target for criminals. The leakage of personal information and its circumstances lead to a decline in corporate trust from the customer's perspective, threatening corporate sustainability with falling stock prices and decreased sales. Therefore, companies find themselves in a paradoxical situation where the utilization of personal information is increasing while the risk of personal information leakage is also growing. This study used the news big data analysis system, BIG KINDS, to analyze major keywords before and after media coverage on personal information leaks, examining domestic media coverage trends. Through this, we identified the impact of personal information leakage on corporate sustainability and analyzed the connection between personal information protection and sustainable corporate management. The results derived from this study are expected to serve as foundational data for companies seeking ways to enhance sustainable management while increasing the utilization of personal information.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.12
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• pp.317-328
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• 2020

The board of directors play an important role in corporate climate strategy-making and decisions but might also compromise environmental policies to minimize agency cost. This study critically investigates the relationship between the attributes of the board of directors and the degree of sustainability performance for the energy sector as discussed in the literature. Our study cumulates existing knowledge offering important characteristics for a balanced board structure to increase the board's effectiveness in adopting sustainable initiatives that could reduce the adverse impact of an energy corporation's operation on the environment. Crucial attributes of the board of directors deemed to be positively associated with the commitment to reduce carbon footprint in the environment have been identified. Based on our extensive analysis of the literature we propose a conceptual framework that measures the influence of the board of directors' attributes on corporate environmental and social sustainability performance. The proposed framework will be useful as an initial step for top management and regulators to gain a better understanding of the balanced board structure required to achieve the social and environmental sustainability performance of corporations. Further, this paper contributes to a body of knowledge about how the board of directors could play a crucial role in monitoring social and environmental threats.

• The Journal of Economics, Marketing and Management
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• v.11 no.3
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• pp.1-10
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• 2023

Purpose: The purpose of this study is to explore how to apply socially responsible corporate management and public policy to perceive awareness and adoption of electric vehicles for global sustainability. This study examined i) how perceived factors such as economic, environment, convenience, uncertainty, and efficiency factors differ based on experiences of electric vehicles, ii) how actual and potential customers perceive management and policy issues on electric vehicles differently, iii) how proposed factors including policy planning for the management of electric vehicle, prospect of electric vehicles, and socially responsible corporate activities affect overall attitudes toward electric vehicles? iv) how overall attitudes affect growth of electric vehicle industry and development of automobile industry? Research design, data and methodology: This study conducted an online survey and applied t-test, ANOVA, factor and regression analysis. Results: This study found that policy planning for the management of electric vehicles, prospect of electric vehicles, and corporate activities affect overall attitudes toward electric vehicles and actual and potential customers showed mean differences on management and policy on electric vehicles. Conclusions: This study provides managerial and policy implications. This study suggests promoting policies for better adoption of electric vehicles and regulatory policies to enhance global sustainability and prospect of electric vehicles.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.9
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• pp.631-638
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• 2020

The intention of this research is to identify the effect of corporate social responsibility (CSR) disclosure on firm value with profitability as a moderating variable. Data collection is carried out with data documentation that is based on financial reports and sustainability reports. All companies listed on the Indonesia Stock Exchange (IDX) during the 2013-2017 period are considered as the population of this study. Samples were selected using the purposive sampling method. The following are criteria that would be used in this study: 1) publish a sustainability report using the GRI G4 standard as a reference in preparing reports for 2013-2016, 2) publish a complete financial report for the 2014-2017 observation period, 3) not experience a loss during the 2014-2017 period. The total sample of the study was 109 companies. The study uses path analysis assisted with WarpPLS software version 6.0. The results show that the disclosure of corporate social responsibility has a positive and significant effect on firm value, and profitability moderates the effect of corporate social responsibility disclosure on firm value. The implication of the research is that implementing corporate social responsibility is very important to increase firm's value and firm's sustainability in the future.

• International Journal of Advanced Culture Technology
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• v.12 no.3
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• pp.317-324
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• 2024

In terms of corporate sustainability management, the footwear industry is still at a very early stage compared to other sectors, and footwear, especially sneakers, is not as far along as apparel due to the nature of the product. As a result, there is a lack of research on sustainability in the sneaker industry in the academic community. Thus, this study analyzed the sustainability practices of three leading brands in the sneaker market, adidas, allbirds, and NIKE, in order to provide basic data for expanding sustainability in the sneaker industry. The study found that the characteristics of sustainable management in sneaker brands are economic efficiency, environmental circularity, social integration, and governance soundness. Sustainable management is increasingly recognized as an essential task in modern society, and as the sneaker market expands, the demand for CSM from relevant brands will grow accordingly. Therefore, the results of this study will help to set policy directions for sneaker brands pursuing sustainable management.

• The Journal of the Korea Contents Association
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• v.9 no.10
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• pp.339-348
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• 2009

This research proposes a new approach to measure corporate contributions to sustainability called Sustainable Value. With some global corporations which recognize the seriousness of environmental crisis and their social responsibility, enterprises are positively accepting the sustainable management. Also, publication of the sustainability report is proliferating which is showing the enterprise's strategy, activity, result and influence in environmental, economic, social cases to the stakeholder. However, to settle and proliferate this current, it rests with how to evaluate enterprises sustainability in reasonable and reliable figure. In this context, what introduced and taking effects are sustainability report evaluation and awarding system. But the quality of sun stainability report and its content's depth and the evaluation of enterprise's sustainability itself should be distinguished. Because the enterprise which published excellent graded sustainability report is not always the enterprise that is sustainable. Then, how could we prove the result of enterprise's sustainable management based on sustainability report? This paper is to find the answer and to utilize it based on sustainability report, particularly sustainable value model as the central figure.

• Journal of Smart Tourism
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• v.1 no.2
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• pp.13-18
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• 2021

Hotels have recently started to implement enterprise information systems to measure and report sustainability indicators in a smart manner. However, a complex ownership structure in a hotel chain prevents full smart systems adoption at the individual property level. This study explores how a smart sustainability performance measurement system (SPMS) for waste management adoption correlates with customer ratings, customer reviews, operational efficiency scores, and between franchised and corporate-managed properties. We derive insights from the secondary data constructed from multiple sources for a large multinational hotel chain hotel. The findings suggest that hotels that adopt SPMS have better operational efficiency scores and more customer reviews. Within the hotels that adopted SPMS, corporate-managed hotels have a lower level of ratings than franchised hotels, but they have higher operational efficiency scores and more reviews. We discuss research implications for the concept of smart tourism and hotel management literature and managerial implications.