Integrated Reporting, Sustainable Development Goals and the Role of Regional Information System

Hifni, Syaiful; Sayudi, Akhmad; Hayat, Atma; Kadir, Ab Saman Ab; Wijaya, Rano

doi:10.13189/ujaf.2021.090310

Cited by 2 publications

(1 citation statement)

References 10 publications

(20 reference statements)

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“…Amidst bourgeoning literature on water-energy conservation and financial performance, there is an apparent paucity of literature on the effect of energy and water resources conservation on corporate revenue and equity with a moderating effect of Black Economic Empowerment, hence this paper contributes by developing a model in sustainability accounting literature specifically related to Southern Africa. This focal area aligns with the literature, which highlights the importance of alignment management goals and action with sustainable development imperatives [12].…”

Section: Introductionsupporting

confidence: 73%

Impact of Corporate Environmental Resource Conservation on Revenue and Equity Performance - The Moderating Effect of Black Economic Empowerment (BEE)

Ngwakwe¹

2023

ujaf

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This paper aims to appraise the impact of energy reduction on revenue, return on equity (ROE) and adjusted headline earnings per share (aHEPS). It also aimed to assess the effect of energy reduction on revenue, ROE and aHEPS, and to examine the moderating role of black economic empowerment (BEE) on the effect of energy and water reduction on revenue, ROE and aHEPS. Secondary data from Woolworths Holdings Good Business Journey Report were analysed by using the OLS regression analysis. The results from the analysis show that energy reduction and water reduction have a significant effect on the three dependent variables namely revenue, ROA and aHEPS with a P<0.05. Furthermore, the results also show that after the BEE is introduced as a moderating independent variable, water and energy reductions show a stronger impact on revenue and aHEPS as the addition of BEE produced a stronger coefficient of correlation (R) and coefficient of determination (R 2 ). This finding offers a practical significance to bolster corporate environmental management and financial sustainability strategy. This paper thus demonstrates that corporate attention and capacitation of previously disadvantage population through Black Economic Empowerment (BEE) has a visible short-term and long-term financial implication, which are drawn from improved corporate legitimacy, approval from the community with attendant enhanced patronage. This paper contributes to the literature by proposing a framework for understanding the moderating role of BEE on the effect of water and energy reduction on revenue, return on equity and adjusted headline earnings per share. The paper thus offers an agenda for future researchers on the accounting and financial implication of BEE performance.

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Section: Introductionsupporting

confidence: 73%

Impact of Corporate Environmental Resource Conservation on Revenue and Equity Performance - The Moderating Effect of Black Economic Empowerment (BEE)

Ngwakwe¹

2023

ujaf

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Integrated Reporting For Regional Investment and Achievement of Sustainable Development Goals

Hifni

Sayudi

Wijaya

2022

J. Fin. Bank. Review

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Objective – The purpose of this research article is to assess how the integrated reporting <IR> is implemented into a regional investment information system (RIIS). Within build insight into regional investment management in line with sustainable development goals (SDGs). Methodology –This research was conducted on local governments in Indonesia that have implemented RIIS. Using data from 115 respondents, consisting of elements of local government, academics, business entities, NGOs, social organizations, and care for the environment. The measurement uses a nominal scale with a chi-square test for goodness of fit. Findings – The measurement results showed the frequency of observation (OF) has a value of 52.5504 with the chi-square table showing a value of 37.65. Based on this result showed OF > EF, it is evidence for being of corresponding between integrated thinking that fits with <IR>. The level of relationship towards SDGs information communication has a Pearson correlation coefficient of 0.2894, as a low relationship. Novelty – This research article contributes practical implications where regional government entities to be effective implementers of <IR> practices for communication for regional investment management. As an insight in the viewing the growing debate on the merits of <IR> as a voluntary reporting initiative including for the local government sector, which has been adopted by other <IR> organizations as a mandatory initiative. The results of this research provide a fundamental way for a regional investment strategy that facilitates communication of the achievement of the SDGs in a global context. Type of Paper: Empirical JEL Classification: M40, M9. Keywords: integrated thinking, integrated reporting, regional investment information system, sustainable development goals Reference to this paper should be made as follows: Hifni, S; Sayudi, A; Wijaya, R. (2022). Integrated Reporting For Regional Investment and Achievement of Sustainable Development Goals, J. Fin. Bank. Review, 7(1), 71 – 85. https://doi.org/10.35609/jfbr.2022.7.1(5)

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Integrated Reporting, Sustainable Development Goals and the Role of Regional Information System

Cited by 2 publications

References 10 publications

Impact of Corporate Environmental Resource Conservation on Revenue and Equity Performance - The Moderating Effect of Black Economic Empowerment (BEE)

Impact of Corporate Environmental Resource Conservation on Revenue and Equity Performance - The Moderating Effect of Black Economic Empowerment (BEE)

Integrated Reporting For Regional Investment and Achievement of Sustainable Development Goals

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