A business sustainability model: a European case study

2012 ◽  
Vol 27 (2) ◽  
pp. 142-151 ◽  
Author(s):  
Nils M. Høgevold ◽  
Göran Svensson
Keyword(s):  
Business Sustainability ◽  
Sustainability Model

scholarly journals Caracterizando a participação do profissional contábil no contexto da sustentabilidade empresarial

2018 ◽  
Vol 17 (3) ◽  
pp. 889-912
Author(s):  
Maria Luíza Farias Diniz ◽  
Aldo Leonardo Cunha Callado
Keyword(s):  
Corporate Sustainability ◽  
Sustainability Indicators ◽  
Social Dimension ◽  
Social Dimensions ◽  
Economic Dimension ◽  
Business Sustainability ◽  
The Social ◽  
A Company

Resumo: Com a preocupação de as empresas se manterem no mercado em longo prazo, passou a ser adotada por algumas organizações uma estratégia voltada à adesão a práticas sustentáveis. Com isso, o profissional contábil pode gerar ou gerenciar informações que auxiliarão no processo de resultados voltados à sustentabilidade. Assim, nesta pesquisa buscou-se responder à seguinte questão: de que forma o profissional contábil participa dos indicadores de sustentabilidade? Diante dessa problemática, o objetivo com o trabalho foi verificar a participação do profissional contábil em aspectos associados aos indicadores de sustentabilidade em uma empresa pertencente ao setor gráfico. A sustentabilidade empresarial foi mensurada a partir do Grid de Sustentabilidade Empresarial (GSE) que integra as dimensões ambiental, econômica e social. A participação do profissional contábil foi analisada a partir de ações voltadas ao planejamento, execução, controle e tomada de decisão dos indicadores de sustentabilidade. Esta pesquisa pode ser caracterizada como descritiva, exploratória e qualitativa, adotando a estratégia de estudo de caso, e foi desenvolvida a partir da aplicação de um questionário estruturado com realização de entrevista e visita técnica com a finalidade de observar in loco as ações mencionadas. A empresa investigada apresentou um resultado classificado como Sustentabilidade Empresarial Relativa, uma vez que possui resultados positivos nas dimensões econômica e social da sustentabilidade. Observou-se, ainda, que o profissional da Contabilidade participa de 14 indicadores dos 43 definidos pelo modelo, sendo quatro da dimensão ambiental, oito da dimensão econômica e dois da dimensão social. Diante do resultado, destaca-se a participação do contador em resultados associados ao desempenho da sustentabilidade empresarial (por meio dos indicadores) na organização analisada.Palavras-chave: Contabilidade gerencial. Profissional contábil. Sustentabilidade empresarial.Characterizing the participation of the accounting professional in the context of corporate sustainabilityAbstract: With the concern of companies to remain in the market in the long term, a strategy has been adopted by some organizations aimed at adhering to sustainable practices. With this, the accounting professional can generate or manage information that will help in the process of results oriented towards sustainability. Thus, this research sought to answer the following question: How does the accounting professional participate in sustainability indicators? In view of this problem, the objective of the study was to verify the participation of the accounting professional in aspects associated to the sustainability indicators in a company belonging to the graphic sector. . Business sustainability was measured based on the Corporate Sustainability Grid (CSG) that integrates the environmental, economic and social dimensions. The participation of the accounting professional was analyzed based on actions aimed at the planning, execution, control and decision making of the sustainability indicators. This research can be characterized as descriptive, exploratory and qualitative, adopting the case study strategy, and it was developed from the application of a structured questionnaire with interviews and technical visits with the purpose of observing the mentioned actions in loco. The company investigated presented a result classified as Relative Business Sustainability, since it has positive results in the economic and social dimensions of sustainability. It was observed that the accounting professional participates in 14 indicators of the 43 defined by the model, four of the environmental dimension, eight of the economic dimension and two of the social dimension. In view of the result, the accountant's participation in results associated to the performance of corporate sustainability (through the indicators) in the analyzed organization stands out.Keywords: Management accounting. Accounting professional. Corporate sustainability.

Becoming an African Hair Salon Entrepreneur in the United States of America

2019 ◽  
pp. 31-51
Author(s):  
Anne Namatsi Lutomia ◽  
Julia Bello Bravo ◽  
Dorothy Owino Rombo ◽  
Fatimata Seck
Keyword(s):  
Single Case ◽  
The United States ◽  
Business Sustainability ◽  
Women’S Entrepreneurship ◽  
Women's Entrepreneurship ◽  
Infrastructural Support ◽  
Content Review ◽  
Business Requirements ◽  
Push And Pull

African beauty salons are important institutions within the African and African American community and can be found in nearly every city and community where African immigrants have settled. This study utilizes content review and a single case study to explore the pathways to African women's entrepreneurship and business sustainability within the care industry of hair braiding. The authors applied the push and pull theory to illuminate the “non-choice” of salon entrepreneurship for educated African immigrant women. In general, the study shows the efforts of one entrepreneur to fit the unique exigencies of (African) hair braiding to local (western) business requirements. The study identifies how better accommodation of those exigencies would less inhibit this form of African women's entrepreneurship in general and thus benefit local communities at large through more sustainable service delivery, increased revenue flow, and infrastructural support for immigrants in general.

Business Sustainability Model for Malaysian Housing Developers

2018 ◽  
Author(s):  
Mastura Jaafar ◽  
Azlan Raofuddin Nuruddin ◽  
Syed Putra Syed Abu Bakar
Keyword(s):  
Business Sustainability ◽  
Sustainability Model

scholarly journals Role of Internal Halal Committee in Ensuring Business Sustainability: The Case of a Multinational Slaughter House

2020 ◽  
Vol 10 (Number 2) ◽  
pp. 57-65
Author(s):  
Anis Shuhaiza Md Salleh ◽  
Fariza Romli ◽  
Khuzaimah Mat Salleh ◽  
Adziah Adnan
Keyword(s):  
Market Demand ◽  
Legal Requirements ◽  
Business Sustainability ◽  
Study Approach ◽  
Slaughter House ◽  
The Law ◽  
The Government ◽  
Potential Customers

For an industry, business sustainability is a critical aspect to be addressed by the company to remain relevant in an ever competitive market demand. In doing so, one of the strategies that can be taken is through adhering to all laws and legal requirements, particularly on halal aspect. The establishment of the Internal Halal Committee (IHC) is part of the requirement stipulated by the Malaysia Guidelines on Halal Assurance System 2011 (HAS 2011) and Manual Procedure for Malaysia Halal Certification (Third Revision) 2014 (MPPHM 2014). These laws must be read together with standards, Fatwa decisions, and regulations which are enforced pertaining to Malaysia Halal Certification. The law requires the establishment of IHC together with the appointment of a halal executive, supervisor, and also checkers in order to ensure that products are in accordance with standards prescribed by the law and Shariah principles in Malaysia. By adopting a case study approach involving a multinational slaughter house, this article highlights the practice taken up by Jimat Jaya Sdn. Bhd. The study employed interviews and non-participatory observation for data collection. It was revealed that strict legal requirements imposed by the government on halal products and compliance by the company have helped the company to gain more confidence from its existing and potential customers in relation to their products, hence ensuring sustainability of the business in the market.

scholarly journals Business sustainability model of smallholder layer farms in Kendal Regency, Central Java, Indonesia

2019 ◽  
Vol 44 (4) ◽  
pp. 408
Author(s):  
A. Sofyan ◽  
E. Suprijatna ◽  
S. I. Santoso ◽  
A. Setiadi
Keyword(s):  
Structural Equation ◽  
Social Economic ◽  
Positive Influence ◽  
Equation Modeling ◽  
Internal Variables ◽  
Chi Square ◽  
Business Sustainability ◽  
Central Java ◽  
Endogenous Variables ◽  
Sustainability Model

This study was aimed to analyze factors and models of business sustainability of smallholder layer farms in Kendal Regency, Indonesia. Purposive sampling method was used to select 120 active layer chicken farmers in Sukorejo, Pageruyung, Patean, Limbangan, and Boja Districts as research respondents with the ownership of 300 to 10,000 birds. Research variables consisted of three external variables (social, economic, and institutional) and two internal variables (income and business sustainability). Closed questionnaires were used to collect data. The data were analyzed descriptively using Structural Equation Modeling (SEM) by AMOS 21 software. The results showed that the exogenous and endogenous variables met the modeling criteria with Chi square value = 160.764; probability = 0.380; CMIN / DF = 1.031; GFI = 0.892; AGFI = 0.841; TLI = 0.998; CFI = 0.998; RMSEA = 0.016. Social, economic, institutional and income variables had a significant and positive influence (P≤0.05) on business sustainability. The constructed model had a strong and positive relationship, so it could illustrate the sustainability model of layer business in Kendal Regency.

Eco-Innovation Enablers and Typology in Green Furniture Manufacturing

2015 ◽  
pp. 416-431 ◽  
Author(s):  
Yudi Fernando ◽  
Muhammad Shabir Shaharudin ◽  
Wah Wen Xin
Keyword(s):  
Data Collection ◽  
Market Share ◽  
Business Practices ◽  
Case Study Method ◽  
Green Products ◽  
Business Sustainability ◽  
Furniture Manufacturing ◽  
Green Business ◽  
Fierce Competition

Fierce competition has forced firms to be more creative and innovative to increase market share. Differentiating between green products or services with conventional products or services is one of the ways for firms to improve their business sustainability. The objective of this chapter is to explore the eco-innovation enablers and design its typology to measure the current green business practices in industry. Although there are many well-documented enablers or practices of eco-innovation that have been researched, this chapter focuses on practices that contribute towards the successful adoption of eco-innovation by one SME in green furniture manufacturing. This chapter uses the case study method as a source of data collection. Eco-innovation typology has been found in this study to define the effort of green company by looking at the target of eco-innovation versus the mechanism of eco-innovation.

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