scholarly journals Disclosure of Sustainability Report on Financial Performance

2021 ◽  
Vol 5 (1) ◽  
pp. 53-63
Author(s):  
Derry Ridwan Fauzi
Keyword(s):  
Financial Performance ◽  
Two Dimensions ◽  
Social Dimension ◽  
Test Results ◽  
The Social ◽  
Sustainability Reports ◽  
Financial Performance Measures ◽  
The Relationship ◽  
Positive Effect ◽  
Sustainability Report

The increasing number of companies that publish sustainability reports in Indonesia has led to an increasing trend of research on the relationship between sustainability reports and financial performance. However, the results of these studies are still inconsistent. Re-examining the relationship between the sustainability report disclosure and financial performance is the aim of this study. Two things that make this study different from the previous one, the first study uses companies that consistently report sustainability reports, and the second, use financial performance measures, profitability. The sample used was 33 observations from companies that consistently reported sustainability reports during the 2017-2019 period. The test results show that the social dimension (SO) of the sustainability report has no effect on financial performance, while the other two dimensions, namely the environment (EN) and the Economy (EC), have a positive effect on financial performance.

Analysis of the Relationship between Economic Measures and Salmonella Testing Results in Young Chicken Slaughter Establishments

2012 ◽  
Vol 75 (3) ◽  
pp. 449-455 ◽  
Author(s):  
MARY K. MUTH ◽  
DARRYL V. CREEL ◽  
SHAWN A. KARNS ◽  
JAMES WILKUS
Keyword(s):  
Food Safety ◽  
Financial Performance ◽  
Performance Measures ◽  
Winter Season ◽  
Economic Recession ◽  
Positive Test ◽  
Test Results ◽  
Financial Performance Measures ◽  
Young Chicken ◽  
The Relationship

Food processing establishments incur costs to install, maintain, and operate equipment and implement specific food safety practices. During times of economic recession, establishments might reduce their food safety efforts to conserve resources and reduce costs of operation. This study was conducted to determine whether financial performance measures are systematically associated with Salmonella test results. The association between Salmonella test results from 182 federally inspected young chicken slaughter establishments from 2007 to 2009 and financial performance was examined while controlling for other establishment characteristics. Results indicated that the smallest establishments, which slaughtered fewer than 0.2 million chickens per year, had three times as many positive test results as did the largest establishments, which slaughtered more than 86.0 million chickens per year (P < 0.01). Establishments that slaughtered more than 0.2 million but fewer than 18.5 million chickens had 1.5 times as many positive test results (P = 0.02). Two statistically significant financial performance measures were identified, but the effects were limited. Establishments in bankruptcy had 1.4 times as many positive test results as did those not in bankruptcy (P = 0.02); however, only five establishments were in bankruptcy. Establishments with better payment performance generally had better Salmonella test results, but the effect was significant only in the winter season.

scholarly journals The relationship between social and financial performance with the objectives of the kingdom vision (2030)

2021 ◽  
Vol 8 (9) ◽  
pp. 1-6
Author(s):  
Hichem Dkhili ◽  
◽  
Lassad Ben Dhiab ◽  
Keyword(s):  
Financial Performance ◽  
Significant Relationship ◽  
Positive Impact ◽  
Social Performance ◽  
The Social ◽  
Policy Suggestions ◽  
Methodological Tool ◽  
Vision 2030 ◽  
The Relationship ◽  
Positive Effect

The objective of this paper is the study of the link between social and financial performance and the objectives of the Kingdom's Vision 2030. The methodological tool of this contribution tries to measure the effect of social and financial performance and the objectives of the Kingdom's Vision 2030. The main purpose of the research is focused on the empirical approach justified by the use of a linear model. The paper presents the results of an empirical analysis that showed a positive effect of social and financial performance on the objectives of the Kingdom's Vision 2030. The results found suggest that size, risk, and sector do not moderate the relationship between social responsibility and financial performance. The results showed a positive impact between social and financial performance with the objectives of the Kingdom Vision (2030) and implied that social and financial performance has a positive and significant relationship with the Kingdom Vision (2030). The results of the research can be useful for companies to promote the social and financial performance for a good realization of the Kingdom Vision (2030) and provide information to take the necessary policy suggestions to maintain the social performance and limit the average of financial performance.

scholarly journals Pengaruh Pengungkapan Sustainability Report Terhadap Kinerja Pasar

2019 ◽  
Vol 17 (1) ◽  
pp. 22
Author(s):  
Monica Suwandi ◽  
Sansaloni Butar Butar
Keyword(s):  
Financial Performance ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Social Dimension ◽  
Human Right ◽  
Quality Audit ◽  
Purposive Sampling ◽  
Price Earnings Ratio ◽  
The Relationship ◽  
Sustainability Report

Abstract The purpose of this study is to examine the relationship between sustainabilty report disclosure and financial performance. This research employs all companies listed on the Indonesian Stock Exchange (IDX) over period of 2012-2016. The sample was collected under purposive sampling technique. Results indicate that the sustainability report economy dimension, sustainability report environment dimension, sustainabilty report social dimension, and quality audit have effect on the financial performance measured by return on asset and price earnings ratio. In addition, sustainability report human right dimension has effect on profitability, but no effect on the finacial performance market. Abstrak Penelitian ini bertujuan untuk menguji hubungan antara pengungkapan sustainability report dengan kinerja keuangan. Penelitian ini menggunakan semua perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2012-2016. Sampel pada penelitian ini diambil dengan teknik purposive sampling. Hasil pengujian pada penelitian ini menunjukkan bahwa sustainability report dimensi ekonomi, sustainability report dimensi lingkungan, sustainability report dimensi sosial, dan kualitas audit berpengaruh terhadap kinerja keuangan yang diukur dengan return on asset dan price earnings ratio. Sebagai tambahan, sustainability report dimensi hak asasi manusia berpengaruh terhadap profitabilitas tetapi tidak berpengaruh terhadap kinerja keuangan pasar.

scholarly journals Kinerja Keuangan, Tipe Industri dan Sustaiability Report

2021 ◽  
Vol 31 (11) ◽  
pp. 2736
Author(s):  
Cika Arisandi ◽  
Ni Putu Sri Harta Mimba
Keyword(s):  
Financial Performance ◽  
Analytical Method ◽  
Sustainability Reporting ◽  
Sampling Technique ◽  
Linear Analysis ◽  
Environmental Damage ◽  
Industry Type ◽  
The Social ◽  
Sustainability Reports ◽  
Sustainability Report

The number of issues of environmental damage due to company activities makes the sustainability report important to disclose. Disclosure of sustainability reports can explain how the company manages the social and environmental problems it causes. The purpose of this study was to determine the effect of financial performance, which is proxied by profitability, liquidity, and leverage as well as the effect of industry type on the disclosure of the sustainability report. This research was conducted on companies that won the Asia Sustainability Reporting Rating in 2017-2019. The sample in this study amounted to 16 companies, using purposive sampling technique. The analytical method used is multiple linear analysis. From the results of the analysis, it is found that profitability, liquidity, and type of industry have a significant effect on the disclosure of the sustainability report. Meanwhile, leverage has no significant effect on the disclosure of the sustainability report. Keywords: Profitability; Liquidity; Leverage; Industry Type; ASRRAT.

scholarly journals Host-Guest Relationships in Non-Commercial Tourism Settings: WWOOFing in New Zealand

2021 ◽  
Author(s):  
◽  
Dagmar Cronauer
Keyword(s):  
New Zealand ◽  
Interpersonal Relationships ◽  
Social Exchange ◽  
Personal Narratives ◽  
Two Dimensions ◽  
Multiple Roles ◽  
Social Dimension ◽  
Organic Farms ◽  
Interpersonal Connectedness ◽  
The Relationship

<p>This study investigates host-­guest elationships in a non‐commercial tourism setting within the context of WWOOF (World Wide Opportunities on Organic Farms) in New Zealand. WWOOF is a worldwide membership network of organic farms, and is comprised of non‐monetary exchange relationships between WWOOF hosts and guests (WWOOFers). It involves tourists offering their help with activities on these farms in exchange for accommodation and food. The purpose of this research is to examine WWOOF hosts and guests’ meanings and understandings of the host‐guest relationship and the dynamics that influence the nature of the WWOOF encounter. An examination of hosts and guests’ expectations and their subsequent effect on the encounter, and of personal outcomes, assist in making sense of the multiple roles of both parties. The study contributes to the limited research that explores non‐commercial host‐guest relationships in tourism. Through consulting literature on the commercial home, it builds on previous work on WWOOFing by focusing on hosts and guests’ perceptions rather than only one perspective. It gives voice to an under‐acknowledged group of hosts and tourists, who are not counted as contributors to economic development of tourism in New Zealand. The research  was developed within a social constructivist paradigm. Using phenomenological methodology, in‐depth interviews with hosts and guests in New Zealand allowed for a thorough analysis of their personal narratives of the WWOOF experience, and the host‐guest relationships. Twenty‐eight interviews were conducted during June and July 2011  (some with two interviewees): resulting in data from 24 hosts and 15 WWOOFers. The findings suggest that WWOOF hosts and guests interact within work and social dimensions. The work dimension dictates that the guest offer help with work on the organic property in return for accommodation and  food provided by the host. The social dimension demands interpersonal exchange and social bonds are developed. A model is presented, which demonstrates that host‐guest relationships in WWOOFing evolve and are constantly being negotiated and evaluated. Hosts and guests have multiple roles within the two dimensions: employer‐employee, host‐guest, (family) host‐family member, and friends. These roles are dependent on the level of formalisation of the encounter and the level of interpersonal connectedness. The encounter involves the host’s obligation to meet the needs of the guest and the guest’s obligation to adhere to implicit and explicit rules and guidelines determined by the host. Space and time are mostly shared within the host’s home or hosting space. The study shows that the relationships that occur are complex and multi‐faceted. The various dimensions, which are essential in creating closer, interpersonal relationships, are negotiated within various levels of the relationship. The aspects that influence the roles adopted in work and social spheres and the evolution of the relationship require an understanding of the temporal roles of hosts and guests, trust, shared values and stories, as well as work and social exchange elements.</p>

scholarly journals Language in social reproduction: Sociolinguistics and sociosemiotics

2009 ◽  
Vol 37 (1/2) ◽  
pp. 43-81
Author(s):  
Patrizia Calefato
Keyword(s):  
Social Reproduction ◽  
Social Dimension ◽  
The Social ◽  
The Sixties ◽  
Roman Jakobson ◽  
New Type ◽  
General Linguistics ◽  
Definition Of ◽  
The Relationship

This paper focuses on the semiotic foundations of sociolinguistics. Starting from the definition of “sociolinguistics” given by the philosopher Adam Schaff, the paper examines in particular the notion of “critical sociolinguistics” as theorized by the Italian semiotician Ferruccio Rossi-Landi. The basis of the social dimension of language are to be found in what Rossi-Landi calls “social reproduction” which regards both verbal and non-verbal signs. Saussure’s notion of langue can be considered in this way, with reference not only to his Course of General Linguistics, but also to his Harvard Manuscripts.The paper goes on trying also to understand Roland Barthes’s provocative definition of semiology as a part of linguistics (and not vice-versa) as well as developing the notion of communication-production in this perspective. Some articles of Roman Jakobson of the sixties allow us to reflect in a manner which we now call “socio-semiotic” on the processes of transformation of the “organic” signs into signs of a new type, which articulate the relationship between organic and instrumental. In this sense, socio-linguistics is intended as being sociosemiotics, without prejudice to the fact that the reference area must be human, since semiotics also has the prerogative of referring to the world of non-human vital signs.Socio-linguistics as socio-semiotics assumes the role of a “frontier” science, in the dual sense that it is not only on the border between science of language and the anthropological and social sciences, but also that it can be constructed in a movement of continual “crossing frontiers” and of “contamination” between languages and disciplinary environments.

scholarly journals Apakah Ukuran Perusahaan dan Kinerja Keuangan Mempengaruhi Perusahaan dalam Mengungkapkan Sustainability Report ?

2020 ◽  
Vol 4 (1) ◽  
pp. 1-9
Author(s):  
Dwi Indah Lestari ◽  
Merta Noer Vadila
Keyword(s):  
Financial Performance ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Quantitative Approach ◽  
Company Size ◽  
Return On Assets ◽  
Sustainability Reports ◽  
Sustainability Report ◽  
Descriptive Method

One way to increase corporate awareness and responsibility for the environment can be done through Sustainability reports. The purpose of this study is to analyze the effect of company size and financial performance on the disclosure of Sustainability Reports on non-financial sector companies listed on the Stock Exchange in 2017-2018 both partially and simultaneously. Company size is measured using total assets while financial performance is measured using the ratio of Return on Assets. This study uses secondary data obtained from the Indonesia Stock Exchange (IDX) and uses an associative descriptive method with a quantitative approach. This research uses purposive sampling method. The results of this study indicate that both partially and simultaneously, company size and financial performance do not significantly influence the disclosure of Sustainability Report elements. Keywords : Sustainability Report, Companies’ size, Financial Performance

PROTESTANT ENVIRONMENT OF UKRAINE: IN SEARCH OF RELIGIOUS TYPOLOGIES (ON THE EXAMPLE OF THE ALLUKRAINIAN UNION OF CHURCHES OF EVANGELICAL CHRISTIAN BAPTISTS)

2021 ◽  
pp. 92-105
Author(s):  
Ivan Kunderenko
Keyword(s):  
Structural Changes ◽  
Two Dimensions ◽  
Social Dimension ◽  
Christian Community ◽  
Level Of Involvement ◽  
The Social ◽  
Nonviolent Resistance ◽  
Secular Society ◽  
The Impact ◽  
Political Groups

Applying the typology of R. Niebuhr to the Protestant environment of Ukraine is nearly impossible, because despite the preserved faith statements, the level of involvement of Protestants in Ukrainian society has changed significantly. Thus, the usual classification is not efficient due to the dynamics of the social dimension of Protestants and the background of theological conservatism. Author agrees with the proposed paradigm of D. Hollinger, that in any interaction with society there are two dimensions, in the middle of which we can make a certain ranking. The impact can be individual or structural, as well as reactionary or preventive. The following vectors have become especially common among Protestants: 1. Christian relief; 2. Creating alternative Christian institutions; 3. Evangelism, not just a method to introduce beliefs to others, but also as a vehicle of structural changes in society; 4. Prophetic proclamation as a way to react on existing negative trends; 5. Political lobbying with an attempt to prevent the adoption of certain bills, or vice versa, their promotion; 6. Creation of political parties or political groups; 7. Nonviolent resistance; 8. The practice of Christian incarnation as a manifestation of faithfulness to God with the understanding that the attainability of ethical standards is possible only within the Christian community; 9. Individual impact with understanding that Christians hold views and moral (ethical) principles that differ from secular society, however Christians apply those principles, within and outside boundaries of Christendom.

scholarly journals The Study on the Relationship between the Environmental and Financial Performances of Corporates Which Have Adopting the System of Environmental Accounting in Taiwan

2019 ◽  
Vol 81 ◽  
pp. 01012
Author(s):  
Wei-Lun Huang ◽  
Yan-Kai Fu
Keyword(s):  
Social Responsibility ◽  
Financial Performance ◽  
Environmental Performance ◽  
Positive Relationship ◽  
Environmental Policies ◽  
Environmental Accounting ◽  
Accounting System ◽  
Review Of Literature ◽  
The Social ◽  
The Relationship

The purpose of this paper is to study the relationship between the environmental and financial performance of Corporates. For the environmental awareness of people, the social responsibility of companies and the environmental policies and laws of government, more and more companies would adopt the system of environmental accounting, and then they would disclosure their environmental performances. From the review of literature and the statistics results on the financial and environmental performances of listed companies which had adopted the environmental accounting system in Taiwan, the results are: 1.the adopting on the system of environmental accounting might make the corporations’ financial performances worse, but not significantly make corporations’ environmental performances better. 2. There should be a positive relationship between the environmental performance and financial performance of companies.

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