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  Subjects -> CONSERVATION (Total: 128 journals)
Showing 1 - 37 of 37 Journals sorted alphabetically
Advanced Sustainable Systems     Hybrid Journal   (Followers: 7)
African Journal of Ecology     Hybrid Journal   (Followers: 17)
African Journal of Range & Forage Science     Hybrid Journal   (Followers: 12)
African Journal of Wildlife Research     Full-text available via subscription   (Followers: 6)
AICCM Bulletin     Hybrid Journal   (Followers: 2)
Ambiens. Revista Iberoamericana Universitaria en Ambiente, Sociedad y Sustentabilidad     Open Access  
American Journal of Rural Development     Open Access   (Followers: 5)
Animal Conservation     Hybrid Journal   (Followers: 48)
Aquaculture, Aquarium, Conservation & Legislation - International Journal of the Bioflux Society     Open Access   (Followers: 8)
Aquatic Conservation Marine and Freshwater Ecosystems     Hybrid Journal   (Followers: 44)
Arcada : Revista de conservación del patrimonio cultural     Open Access  
Archeomatica     Open Access   (Followers: 4)
Arid Land Research and Management     Hybrid Journal   (Followers: 10)
Asian Journal of Sustainability and Social Responsibility     Open Access   (Followers: 2)
Australasian Plant Conservation: Journal of the Australian Network for Plant Conservation     Full-text available via subscription   (Followers: 4)
Biodiversity and Conservation     Open Access   (Followers: 172)
Biological Conservation     Hybrid Journal   (Followers: 226)
Bulletin of the American Museum of Natural History     Open Access   (Followers: 9)
Business Strategy and the Environment     Hybrid Journal   (Followers: 11)
Challenges in Sustainability     Open Access   (Followers: 10)
Conservación Vegetal     Open Access   (Followers: 1)
Conservation     Hybrid Journal   (Followers: 29)
Conservation Biology     Hybrid Journal   (Followers: 248)
Conservation Genetics     Hybrid Journal   (Followers: 23)
Conservation Science     Open Access   (Followers: 28)
Conservation Science and Practice     Open Access   (Followers: 1)
Diversity and Distributions     Open Access   (Followers: 42)
Earth's Future     Open Access   (Followers: 6)
Eastern European Countryside     Open Access   (Followers: 2)
Ecological Economics     Hybrid Journal   (Followers: 115)
Ecological Psychology     Hybrid Journal   (Followers: 3)
Ecological Restoration     Full-text available via subscription   (Followers: 22)
Ecology and Evolution     Open Access   (Followers: 94)
Ecology and Society     Open Access   (Followers: 51)
Environment and Planning E : Nature and Space     Hybrid Journal   (Followers: 4)
Environment Conservation Journal     Open Access   (Followers: 5)
Environmental and Resource Economics     Hybrid Journal   (Followers: 28)
Environmental and Sustainability Indicators     Open Access   (Followers: 6)
Environmental Conservation     Hybrid Journal   (Followers: 63)
Ethnobiology and Conservation     Open Access   (Followers: 3)
European Countryside     Open Access   (Followers: 1)
Forest Policy and Economics     Hybrid Journal   (Followers: 21)
Forum Journal     Full-text available via subscription   (Followers: 1)
Frontiers in Ecology and Evolution     Open Access   (Followers: 45)
Functional Ecology     Hybrid Journal   (Followers: 47)
Future Anterior     Full-text available via subscription  
Global Ecology and Biogeography     Hybrid Journal   (Followers: 64)
Global Ecology and Conservation     Open Access   (Followers: 13)
Human Dimensions of Wildlife: An International Journal     Hybrid Journal   (Followers: 6)
Ideas in Ecology and Evolution     Open Access   (Followers: 9)
In Situ. Revue des patrimoines     Open Access  
Indonesian Journal of Conservation     Open Access  
Indonesian Journal of Sustainability Accounting and Management     Open Access  
Interações (Campo Grande)     Open Access  
Interdisciplinary Environmental Review     Hybrid Journal   (Followers: 3)
International Journal of Architectural Heritage: Conservation, Analysis, and Restoration     Hybrid Journal   (Followers: 6)
International Journal of Biodiversity Science and Management     Open Access   (Followers: 6)
International Journal of Environment and Pollution     Hybrid Journal   (Followers: 3)
International Journal of Global Energy Issues     Hybrid Journal   (Followers: 8)
International Journal of Social Ecology and Sustainable Development     Full-text available via subscription   (Followers: 3)
International Journal of Sustainable Development     Hybrid Journal   (Followers: 17)
International Journal of Sustainable Development and World Ecology     Hybrid Journal   (Followers: 9)
International Soil and Water Conservation Research     Open Access   (Followers: 1)
Intervención     Open Access  
Journal for Nature Conservation     Hybrid Journal   (Followers: 28)
Journal for the Study of Religion, Nature and Culture     Hybrid Journal   (Followers: 12)
Journal of Cultural Heritage Management and Sustainable Development     Hybrid Journal   (Followers: 8)
Journal of East African Natural History     Full-text available via subscription   (Followers: 7)
Journal of Ecology and The Natural Environment     Open Access   (Followers: 5)
Journal of Industrial Ecology     Hybrid Journal   (Followers: 17)
Journal of International Wildlife Law & Policy     Hybrid Journal   (Followers: 4)
Journal of Natural Resources Policy Research     Hybrid Journal   (Followers: 10)
Journal of Paper Conservation     Hybrid Journal   (Followers: 2)
Journal of Rural Studies     Hybrid Journal   (Followers: 17)
Journal of Sustainable Mining     Open Access   (Followers: 2)
Journal of the American Institute for Conservation     Hybrid Journal   (Followers: 4)
Journal of the Institute of Conservation     Hybrid Journal   (Followers: 25)
Journal of Threatened Taxa     Open Access   (Followers: 1)
Journal of Urban Ecology     Open Access   (Followers: 5)
Julius-Kühn-Archiv     Open Access  
Lakes & Reservoirs Research & Management     Hybrid Journal   (Followers: 14)
Landscape and Urban Planning     Hybrid Journal   (Followers: 34)
Madagascar Conservation & Development     Open Access   (Followers: 2)
Madera y Bosques     Open Access  
Natural Resources and Conservation     Open Access   (Followers: 6)
Natural Resources Forum     Hybrid Journal   (Followers: 7)
Nature Conservation     Open Access   (Followers: 35)
Nature Sustainability     Hybrid Journal   (Followers: 12)
Neotropical Biology and Conservation     Open Access   (Followers: 2)
Nepalese Journal of Development and Rural Studies     Open Access  
Novos Cadernos NAEA     Open Access  
npj Urban Sustainability     Open Access  
Nusantara Bioscience     Open Access  
One Ecosystem     Open Access  
Oryx     Open Access   (Followers: 20)
Pacific Conservation Biology     Full-text available via subscription   (Followers: 2)
Park Watch     Full-text available via subscription   (Followers: 1)
Process Integration and Optimization for Sustainability     Hybrid Journal  
Rangeland Journal     Hybrid Journal   (Followers: 1)
Recursos Rurais     Open Access  
Recycling     Open Access   (Followers: 1)
Regional Sustainability     Open Access   (Followers: 1)
Resources, Conservation & Recycling     Hybrid Journal   (Followers: 20)
Resources, Conservation & Recycling : X     Open Access   (Followers: 1)
Restoration Ecology     Hybrid Journal   (Followers: 46)
Revista de Ciencias Ambientales     Open Access  
Revista de Direito e Sustentabilidade     Open Access  
Revista Meio Ambiente e Sustentabilidade     Open Access  
Revista Memorare     Open Access  
Rural Sustainability Research     Open Access   (Followers: 2)
Savana Cendana     Open Access  
Society & Natural Resources: An International Journal     Hybrid Journal   (Followers: 21)
Socio-Ecological Practice Research     Hybrid Journal  
Soil Ecology Letters     Hybrid Journal  
Southern Forests : a Journal of Forest Science     Hybrid Journal   (Followers: 3)
Studies in Conservation     Hybrid Journal   (Followers: 16)
Sustainable Earth     Open Access   (Followers: 1)
Sustainable Environment Agricultural Science (SEAS)     Open Access   (Followers: 1)
Tanzania Journal of Forestry and Nature Conservation     Full-text available via subscription   (Followers: 2)
Tropical Conservation Science     Open Access   (Followers: 1)
Tropical Ecology     Hybrid Journal  
VITRUVIO : International Journal of Architectural Technology and Sustainability     Open Access  
Water Conservation Science and Engineering     Hybrid Journal   (Followers: 1)
Wildfowl     Open Access   (Followers: 11)
Wildlife Australia     Full-text available via subscription   (Followers: 1)
Wildlife Research     Hybrid Journal   (Followers: 17)
World Review of Entrepreneurship, Management and Sustainable Development     Hybrid Journal   (Followers: 1)

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Indonesian Journal of Sustainability Accounting and Management
Number of Followers: 0  

  This is an Open Access Journal Open Access journal
ISSN (Print) 2597-6214 - ISSN (Online) 2597-6222
Published by Universitas Pasundan Homepage  [3 journals]
  • Impact of Integrated Reporting Quality Disclosure on Cost of Equity
           Capital in Australia and New Zealand

    • Authors: Hazhar Pira Sharif, Jalila Johari, Wan Fadzilah, Lau Wei Theng
      Abstract: This study aims to ascertain the relationship between the use of integrated reporting quality (IRQ) disclosures and the implied cost of equity capital (ICC) in the developed markets of Australia and New Zealand. The study provides empirical results on whether companies producing higher-quality integrated reporting (IR) under a regular process can reduce equity capital costs. This study focuses on the benefits of IR and notes that there is actually more information asymmetry between firms and investors than previously believed. The study concludes that IR plays a salient role in capital costs (when information asymmetry is greater) than cross-sectional tests. The 100 companies studied were chosen based on Standard and Poor market capitalization listed in Australia and New Zealand from 2014 until 2016. The study considered a total of 870 observations of post-implementation IR. Further, data were collected from a validated secondary database. This study showed a significant, negative relationship between IRQ and the ICC in the developed market. In other words, the results of this study encourage companies that have not yet adopted IR to do so for accelerating reduction in the ICC. Consequently, this study can help promote IR and attract more countries to implement IR policies to enhance IR research.
      PubDate: 2022-01-18
      DOI: 10.32456/ijsam.v5i2.400
      Issue No: Vol. 5, No. 2 (2022)
       
  • Do Board Characteristics Impact Green Banking Disclosure' Empirical
           Evidence from Indonesia

    • Authors: Dessy Noor Farida, Agus Purwanto
      Abstract: In performing their role in implementing the United Nations Sustainability Development Goals (SDGs), banks have started to run their businesses in a more environmentally friendly manner through green banking activities. implementing green banking activities requires good corporate governance. This study, therefore, examines the effects of 1) board size, 2) an independent board of commissioners, and 3) institutional ownership on the disclosure of green banking in sharia banks in Indonesia. This research is quantitative. The sample includes all the 13 commercial sharia banks in Indonesia. The data analysis technique used a multiple linear regression test. The findings indicate that board size positively affects green banking disclosure, while institutional ownership and an independent board of commissioners do not appear to influence green banking disclosure at all. The control variable that affects the disclosure of green banking the most is company size. Therefore, this study recommends that the sharia banking sector increase green banking disclosures for stakeholders because such disclosure by companies desiring to express banking concerns about social and environmental aspects can increase corporate value.
      PubDate: 2022-01-18
      DOI: 10.32456/ijsam.v5i2.333
      Issue No: Vol. 5, No. 2 (2022)
       
  • Ecological Modernization Theory (EMT): Antecedents and Successors

    • Authors: Dulcimar José Julkovski, Simone Sehnem, David Bennet, Michel Leseure
      Abstract: This study consolidates the state of academic research on the Ecological Modernization Theory (EMT). The EMT starts from a sociological perspective and enters into a series of political and economic factors that are considered crucial under the aegis of processes and practices. EM predicts that under political, economic, and technological conditions, competition among capitalists can be redirected to achieve eco-efficiency of pollution prevention. Based on a literature review from across 26 years, the study presents an overview of the evolution of the theme, background, and future perspectives. Using the databases Scopus, Web of Science, and Science Direct, a sample of 291 studies was mapped, which were read in full. Content analysis was conducted to abstract the current panorama of the theory of ecological modernization and to infer trends of the progress of the subject. The originality/value of this study is that we integrate diverse research perspectives into a comprehensive multidimensional structure of EM, with the purpose of analyzing the antecedents, artifacts associated with theory, method, types of studies developed, constructs explored together with the theory of EM and subcategories context, relevant stakeholders, technological innovations, and public policies. As future perspectives for studies, we suggest aligning EMT with circular economy, industry 4.0, and management information systems based on big data.
      PubDate: 2022-01-18
      DOI: 10.32456/ijsam.v5i2.303
      Issue No: Vol. 5, No. 2 (2022)
       
  • Integration of Industry 4.0 for a Smart and Sustainable Future of the
           Healthcare Sector in the Post-COVID Era

    • Authors: Ratri Parida, Aarti Singh, Rambabu Lavuri
      Abstract: The COVID-19 pandemic has result in unprecedented challenges for the manufacturing and service sectors. Further, it has also tremendously affected the global healthcare sector, which is seen in the surge of demand in personal protective equipment, ventilators, masks, medicines, etc. Furthermore, according to Menear (2020), the world population is projected to be at least 8.5 billion people by 2050, including a much higher elderly population. This calls for an urgent, critical evaluation and upgrade of the healthcare sector. In this regard, an implementation of Industry 4.0 (I4.0) technologies is proposed to fulfill the sector’s current and future needs. A detailed and systematic review has been conducted using PRISMA, which highlights the various I4.0 technologies for the early detection, control, and management of the healthcare supply chain as a whole. Finally, it is imperative that I4.0 be properly implemented for better management of the global healthcare sector. The study also highlights policy implications for stakeholders.
      PubDate: 2022-01-18
      DOI: 10.32456/ijsam.v5i2.417
      Issue No: Vol. 5, No. 2 (2022)
       
  • Effect of Environmental, Social, and Governance Disclosures on
           Organizational Visibility: Empirical Study of Non-Financial Companies
           Listed on the Indonesia Stock Exchange

    • Authors: Rizki Chairani, Zuraida Zuraida
      Abstract: This study investigates the effect of environmental, social, and governance (ESG) disclosures on the organizational visibility of 25 non-financial companies listed on the Indonesia Stock Exchange (IDX) during the period of 2015–2019. We posit that ESG disclosure generally affects these firms positively. Our sample consists of 125 firm-year observations of the companies’ sustainability reports, as well as their coverage in the form of news and articles produced by national media. We measure visibility based on the number of media reports received by each of these corporations. Their ESG performances are scored according to the index issued by the Indonesian Ministry of Environment and Forestry. We employed multiple linear regression analysis to test our hypothesis. Our research demonstrates significant positive effects of the ESG in the aggregate and in the individual component of disclosures on organizational visibility. These results align with both the legitimacy theory in recognizing the social contract between a business and society and the stakeholder theory in acknowledging the relationships between a business and its customers, suppliers, investors, and others. Both theories underline and emphasize the importance of organizational behavior for ESG activities. Our study contributes to the vibrant and extensive ongoing debates in the organizational visibility literature regarding corporate ESG disclosure.
      PubDate: 2022-01-18
      DOI: 10.32456/ijsam.v5i2.476
      Issue No: Vol. 5, No. 2 (2022)
       
  • Development of Adoption Success Model Based on Electronic Regional Tax
           Returns

    • Authors: Dodik Ariyanto, Ayu Aryista Dewi, Henny Triyana Hasibuan
      Abstract: The successful adoption of digital government services is critical. Even more so, in the era of the COVID-19 pandemic, e-government adoption needs attention from many sectors of society. During the pandemic, all government services have been increasingly provided through e-government. This paper examines the success of the electronic regional tax return (e-RTR), and the trust it has garnered as a significant factor in realizing a sustainable information society. The authors researched e-RTR users and data processing using partial least square regressions. The results demonstrated that trust in technology, information quality, information system quality, and service quality positively affected perceived usefulness and user satisfaction. However, trust in government itself has virtually no effect on perceived usefulness or user satisfaction. This indicates enhancing trust in the government should take precedence when the government uses e-government applications as a means of service to the community. Perceived usefulness and user satisfaction have a positive effect on net benefits, and net benefits positively affect the rise of a sustainable information society. This effect proves that a sustainable information society can be realized if the public perceives a net benefit when using e-government.
      PubDate: 2022-01-18
      DOI: 10.32456/ijsam.v5i2.397
      Issue No: Vol. 5, No. 2 (2022)
       
  • Status of Green Banking in Islamic and Traditional Banks of Pakistan

    • Authors: Muhammad Hussain Qureshi, Talat Hussain
      Abstract: The emergence of green banking has greatly increased the fierce competition between Islamic and traditional banks in Pakistan. Therefore, this study explores the current status of green banking in Islamic and traditional banks of Pakistan and the underlying reasons behind that status. A survey with semi-structured interviews was conducted between November 2019 and March 2020 among twenty banks. Overall, the findings reveal that the current level of green banking is low, but that Islamic banks still lead in green initiatives among banks in Pakistan. However, in certain sub-issues of green banking, there exist differences between the two groups of banks in terms of most and least implemented sub-issues. These differences arise from various factors, including the lack of awareness of the need for change, lack of knowledge and skills in green banking, lack of customer and institutional pressure for change, lack of incentives for change, lack of legal power to enforce change, banking culture in general, the culture of resistance to change, and the relative lack of malleability of the existing infrastructure. Further, this study is the first in the literature that describes the level of green banking for Islamic and traditional banks of Pakistan through the green banking index.
      PubDate: 2022-01-17
      DOI: 10.32456/ijsam.v5i2.316
      Issue No: Vol. 5, No. 2 (2022)
       
  • Designing Scenarios for Integrated and Sustainable E-Waste Management:
           Case of Indonesia

    • Authors: Alma Kenanga Attazahri, Utomo Sarjono Putro, Arfenia Nita
      Abstract: Poorly managed e-waste can lead to public health and environmental problems resulting from the leakage of toxic e-waste substances. Building upon the integrated e-waste management (IEWM) concept, this study aims to propose an integrated and sustainable e-waste management strategy. It also suggests alternative processes for the effective collection, treatment, and disposal of e-waste. In its first stage of system dynamics modeling, the study employed an integrated approach comprising interviews and the Causal Loop Diagram (CLD). Based on the stakeholders’ collaboration and resource management, two alternative scenarios have been proposed: 1) integration to community collection; and 2) scavengers as collection agents. Both scenarios have been implemented by means of public–private partnership (PPP) with industries. Interrelating factors such as governance, physical system, and sustainability aspects have also been analyzed. The proposed alternative scenarios can benefit the municipal government in terms of improving the existing e-waste management channels and, therefore, facilitating a better e-waste management system. They can also ensure better collaboration with related stakeholders in recycling, manufacturing, smelter industry processes, etc., together with strengthening the relationship between the community and the informal sector.
      PubDate: 2022-01-17
      DOI: 10.32456/ijsam.v5i2.387
      Issue No: Vol. 5, No. 2 (2022)
       
  • Investigating the Effect of Customer Experience, Perceived Value, and
           Customer Satisfaction on Environment-Friendly Behavior

    • Authors: Üzeyir Kement, Evren Güçer, Sinan Çavuşoğlu, Bülent Demirağ
      Abstract: In line with the model proposed within the scope of the research, this study seeks to achieve the following goals: 1) to examine the effect of experience on perceived value, 2) to determine the effect of the sub-dimensions of perceived value on customer satisfaction, and 3) to determine the effect of customer satisfaction on environment friendly behavior. The study was conducted on individuals who participated in the camping activities in the Black Sea region of Turkey. The results show that feel, relate, and act experiences have positive effects on functional value, while sense, feel, and act experiences have positive effects on social value. Additionally, sense, feel, relate, and act experiences show positive effects on emotional value, while sense, feel, and act experiences have positive effects on epistemic and conditional values. On the other hand, the think experience, located in the experience dimensions, does not affect any sub-dimension of perceived value. In conclusion, the sub-dimensions of the perceived value affect customer satisfaction, and customer satisfaction positively affects environmentally friendly behavior.
      PubDate: 2022-01-17
      DOI: 10.32456/ijsam.v5i2.210
      Issue No: Vol. 5, No. 2 (2022)
       
  • The Effect of the Transmission Impact of the U.S Interest Rate on
           Turkey’s CO2 Emissions: Evidence from Bootstrap ARDL

    • Authors: Ahmed Samour, Aliya Zhakanova Isiksal, Turgut Türsoy
      Abstract: The U.S. economy is the largest in the world; any change in the US economic policies exert a significant impact on global markets. The main purpose of this study is to investigate the spillover effect of the U.S interest rate on Turkey’s CO2 emission. The empirical results and the subsequent study discussion will be the first contribution of its kind to the environmental literature field. The study employs the newly developed bootstrap autoregressive distributed lag (ARDL) testing approach as proposed by McNown et al. (2018). The main findings of this study show that there is a negative and significant relationship between the U.S interest rate and Turkey’s CO2 emission. The results also provide significant evidence of the spillover effects of the U.S interest rate on CO2 emission in Turkey through the domestic interest rate, economic growth, and energy consumption channels. It is suggested that policymakers should design strategies such as sustained economic growth for responding to any external shocks, in particular, the U.S interest rate.
      PubDate: 2022-01-17
      DOI: 10.32456/ijsam.v5i2.302
      Issue No: Vol. 5, No. 2 (2022)
       
  • Anti-Bribery Disclosure Trends Among Mining Sector Stocks Listed on the
           Indonesia Stock Exchange

    • Authors: Makhdalena Makhdalena, Desi Zulvina, Yani Zulvina
      Abstract: This study aims to analyze the developing trend of anti-bribery disclosure among mining companies listed on the Indonesia Stock Exchange. The sample data of research is an 81 -observation firm-year period during 2017–2019. The results of the study revealed that there is increasing information about anti-bribery disclosure from year to year. The most frequently disclosed information relates to corporate whistle-blowing system policies. The results indicated that the size of the board of directors, whether the entity is a state-owned company, and the type of auditor employed by the firm are positively significant influences on a corporation’s anti-bribery disclosure. Meanwhile, profitability has a negatively significant influence on anti-bribery disclosure, and there appears to be no effect at all from either firm size or firm leverage on a company’s anti-bribery disclosure. The authors recommended that regulators consider more anti-bribery activity and require disclosure of a company’s policies as evidence of its commitment to stakeholders and to demonstrate transparency, policies, and efforts to eradicate corruption and comply with ethical standards. This proposal can be supported by governmental regulations and ISO 37001 standards to permit companies to relatively easily implement an anti-bribery management system that would be highly useful to counter the risks of corruption cases.
      PubDate: 2022-01-17
      DOI: 10.32456/ijsam.v5i2.346
      Issue No: Vol. 5, No. 2 (2022)
       
  • Impact of Monitoring Mechanisms on Environmental Disclosure Quality in
           Nigeria

    • Authors: Saheed Olanrewaju Issa, Nasiru Yunusa, Aisha Mahmoud Hamman
      Abstract: Environmental information can be a key element of corporate disclosure. It can alarm stakeholders due to various problems as well as low data quality and infrequent reporting, in Nigeria. In order to address these problems, this study examines the impact of monitoring mechanisms on environmental disclosure quality in Nigeria. The data in this study is drawn from annual reports and content analysis of 46 listed environmentally sensitive firms over seven years (2012–2018) obtained from the Nigerian Stock Exchange. The authors analyzed the data using panel corrected standard error (PCSE) regression analysis. The findings show a significant positive correlation between board independence, the presence of an environmental committee, environmental audit, and environmental disclosure quality. However, institutional ownership has an insignificant relationship to environmental disclosure quality. In conclusion, the overall results reinforce the study's general argument of monitoring the how companies respond to the needs and interests of various stakeholder groups and consequently, determining the quality of environmental disclosures made by those same companies. Based on the results that show lower rates of environmental reporting, this study provides a way forward for the government and policy makers to address environmental issues in Nigeria.
      PubDate: 2021-12-22
      DOI: 10.32456/ijsam.v5i2.322
      Issue No: Vol. 5, No. 2 (2021)
       
  • An Analysis of Sustainable Website Designs by Indian Universities

    • Authors: N. Elangovan, E. Sundaravel, L. Ganesh, Eduart Wolok
      Abstract: This study assesses the level of sustainability found in Indian university websites. The study compares the sustainability of 868 websites of universities across India using the URL https://ecograder.com/, which provides a consolidated score on how “green” each website is. Various parameters have been tabulated and statistically analyzed. The research findings demonstrate that most Indian university websites rank far below the sustainability levels expected based on contemporary technological and environmental concerns. Though the websites’ sustainability scores can be easily determined, this study goes on to provide consolidated values and helps benchmark website sustainability. Insights of the study reveal an urgent need for Indian universities to create sustainable websites and set an example for other sustainable initiatives. The study uses a particular tool to calculate the university websites’ consolidated sustainability scores. Other individual tools may be used for an in- depth measure of each sustainability parameter. The study shows that universities exhibit sustainability issues, and their websites are a prime example. Being a fertile ground for sustainability principles and having adequate knowledge of technology, universities need to follow sustainability principles in every aspect and support the industry in creating a greener environment.
      PubDate: 2021-12-22
      DOI: 10.32456/ijsam.v5i2.399
      Issue No: Vol. 5, No. 2 (2021)
       
  • The Impact of Corporate Governance Mechanisms on Environmental Disclosure
           Practices: Evidence from Manufacturing Industry in Bangladesh

    • Authors: Sumon Kumar Das, Diljahan Akter, Tanvir Hossain
      Abstract: The current study identifies the impact of corporate governance mechanisms on environmental disclosure (ED) in Bangladesh. A total of 359 firm-year observations extracted from the annual reports of 86 listed manufacturing companies listed on the Dhaka Stock Exchange for the period from 2015 to 2019 were examined. Multiple linear regression analysis was performed to identify the driving forces of ED practices. This study found that foreign stockholdings, board size, and audit committee size significantly positively correlate with ED. However, surprisingly, more representation of independent directors in the boardroom and institutional ownership in share capital can actually reduce the extent of ED for our sample firms. These results provide a comprehensive understanding of the determinants of ED in an emerging country like Bangladesh and may prove useful for regulators, policymakers, and corporate managers. The data will assist other stakeholders in making relevant decisions. However, by providing the empirical facts of the underlying determinants of ED practices in developing countries’ manufacturing sector settings, the study provides a novel contribution to the current ED literature. To the best of the authors’ knowledge, this is the first study investigating the determinants of ED practices of the manufacturing industry based on the Global Reporting Initiative.
      PubDate: 2021-12-17
      DOI: 10.32456/ijsam.v5i2.339
      Issue No: Vol. 5, No. 2 (2021)
       
  • The Impact of Electricity Production Sources and GDP on CO2 Emission in
           Bangladesh: A Short-run Dynamic

    • Authors: Md. Hasanur Rahman, Shapan Chandra Majumder
      Abstract: This study aims to measure the short-run dynamics of electricity production sources and GDP on CO 2 emission in Bangladesh. As a developing nation, Bangladesh needs to generate more electricity to cater to the demands of households and firms. However, environmental degradation due to energy utilization, industrialization, and economic expansion has negative consequences. The current study applies the Autoregressive Distributed Lag (ARDL) approach by taking into account the time series data from 1972 to 2018. The findings showed that the short-run association with ECT is 25%; and 1 % increase in electricity production raises the CO2 emission by 0.63%. The GDP has no significant impact on CO 2 emission in the short run. The current study recommends that, modern technologies like small power producers (SPP), solar panels, recommends that other renewable technologies can be used as alternatives to electricity production. Through small power producers, the country can meet the electricity demand for households and small firms. This study will create awareness on the need for sustainable electricity production by considering lesser environmental damages.
      PubDate: 2021-12-17
      DOI: 10.32456/ijsam.v5i2.345
      Issue No: Vol. 5, No. 2 (2021)
       
 
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