Hybrid journal (It can contain Open Access articles) ISSN (Print) 1756-2538 - ISSN (Online) 1756-2546 Published by Inderscience Publishers[439 journals]
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Authors:R.N.K. Soysa, Asankha Pallegedara, A.S. Kumara, D.M. Jayasena, M.K.S.M. Samaranayake Pages: 201 - 220 Abstract: The study explores the commonly identified determinants of corporate sustainability reporting by conducting a systematic review and a meta-analysis. The systematic review conducted for 20 years from 2000 to 2019 returned a final sample of 55 empirical journal articles, and meta-analysis was performed considering effect size as correlation coefficient. The findings reveal that the frequently identified determinants in prior research were firm size, firm age, profitability and leverage, using the proxies of natural logarithm of total assets (LTA), years since establishment (YEST), return on assets (ROA) and ratio of total debt to total assets (TD/TA) respectively. Firm size reported a significant positive overall effect (0.376) on sustainability reporting (SR), irrespective of the country setting. The results suggest some policy and practical implications to policymakers and practitioners of SR. Keywords: sustainability reporting; SR; systematic review; meta-analysis; firm attributes; correlation; subgroup analysis Citation: International Journal of Sustainable Society, Vol. 14, No. 3 (2022) pp. 201 - 220 PubDate: 2022-09-18T23:20:50-05:00 DOI: 10.1504/IJSSOC.2022.125646 Issue No:Vol. 14, No. 3 (2022)
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Authors:Saarce Elsye Hatane, Noorlailie Soewarno Pages: 221 - 242 Abstract: This study aims to recognise the effect of corporate social responsibility (CSR) and internationalisation on the idiosyncratic risk of the tourism and hospitality industry in ASEAN. The generalised method of moments (GMM) two-step model examined the research framework from 405 firm-years applied from 81 companies in Indonesia, Malaysia, Thailand, and Singapore, from 2015 until 2019. The results prove that CSR activities and internationalisation strategy can mitigate idiosyncratic risk. In addition, the demand for social responsibility in the global market is undoubtedly higher than in the local market. Therefore, adequate CSR disclosure is required to meet investor satisfaction in international markets. This study contributes to social responsibility studies by investigating the effect of CSR activities on idiosyncratic risk in ASEAN countries. Analysis of the interaction between internationalisation and CSR leverages the values of this study. Keywords: corporate social responsibility; CSR; idiosyncratic risk; ASEAN; internationalisation; tourism and hospitality Citation: International Journal of Sustainable Society, Vol. 14, No. 3 (2022) pp. 221 - 242 PubDate: 2022-09-18T23:20:50-05:00 DOI: 10.1504/IJSSOC.2022.125647 Issue No:Vol. 14, No. 3 (2022)
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Authors:Seyed Saeid Mousavi, Mehdi Basakha, Farhad Nosratinejad Pages: 243 - 257 Abstract: Mehr Housing Project as the largest state-run housing project in Iran aimed to provide housing facilities for low-income families. The present study attempts to evaluate the residential satisfaction in Parand as the largest settlement created by this project in Iran and investigate the factors influencing this satisfaction. Primary data gathering was achieved using a questionnaire from 398 participants of Parand City in Tehran Province during 2017. To test hypotheses, ordered probit regression was utilised. The results show that residential satisfaction in Parand was 2.39 out of 5 points and the 'financial ability' was the most critical factor affecting this variable. Given the proximity of Parand to Tehran and the low cost of living in this settlement, its residents will be satisfied only if they could commute easily. Therefore, urban infrastructure development can play a significant role in promoting the satisfaction of residential neighbourhoods. Keywords: residential satisfaction; low-cost housing; Mehr Housing Project; MHP; Iran Citation: International Journal of Sustainable Society, Vol. 14, No. 3 (2022) pp. 243 - 257 PubDate: 2022-09-18T23:20:50-05:00 DOI: 10.1504/IJSSOC.2022.125649 Issue No:Vol. 14, No. 3 (2022)
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Authors:Booi Chen Tan, Nasreen Khan, Teck Chai Lau Pages: 258 - 273 Abstract: This paper proposed a path model to test the causal links from environmental values to environment-related attitudes, and how these variables lead to the intention to dine at sustainable restaurants among the patrons in Malaysia. SPSS and AMOS-SEM were used to test the data collected from 500 respondents. The results showed that the environmental values did not affect intention to dine at sustainable restaurants directly, but indirectly affected the intention via both attitude variables, and presented a three-path mediated effect on the path model. Besides, the specific attitudes towards sustainable practices of restaurants acted as the only predictor of intention, and not the general environmental attitudes. It concluded that using a specific environment-related attitude variable can better explain a specific behavioural intention to close the attitude-behaviour gap debated in the past studies. Both general and specific attitude variables should be included to mediate the relationship between environmental values and intention in the context of sustainable restaurants. Keywords: environmental attitude; green; intention; sustainable restaurants; values Citation: International Journal of Sustainable Society, Vol. 14, No. 3 (2022) pp. 258 - 273 PubDate: 2022-09-18T23:20:50-05:00 DOI: 10.1504/IJSSOC.2022.125648 Issue No:Vol. 14, No. 3 (2022)
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Authors:D.P. Sudhagar, Tharakan Devassy Mary Binu Pages: 274 - 288 Abstract: The National Education Policy (NEP) was introduced in the year 2020 after vigorous research and taking into consideration of all the views of the stakeholders to ensure that all the aspects are covered and made inclusive. Despite the research and the steps taken to ensure inclusiveness, the acceptance of change is always difficult. Hence, there is a great need to analyse and understand the stakeholder's behavioural intentions to follow NEP 2020 for successful implementation. Hence, the present study aims to understand the stakeholder's intention to follow National Education Policy 2020 using the theory of planned behaviour (TPB). This study is based on the data collected using convenience sampling from an online survey. The results of the structural equation modelling indicate that attitude, subjective norm, and perceived behavioural control positively influence the intention to follow NEP 2020. This study is the first in the Indian context to explore intention to follow NEP 2020 using TPB. Keywords: National Education Policy; NEP; India; stakeholders; theory of planned behaviour; TPB; structural equation modelling Citation: International Journal of Sustainable Society, Vol. 14, No. 3 (2022) pp. 274 - 288 PubDate: 2022-09-18T23:20:50-05:00 DOI: 10.1504/IJSSOC.2022.125650 Issue No:Vol. 14, No. 3 (2022)
Hybrid journal (It can contain Open Access articles)
