This study aims to examine the role of environmental management systems, performance, and military connections disclosure carbon emissions. focuses on companies listed Indonesia Stock Exchange for period 2017-2020. Hypothesis testing using multiple linear regression. Test-F shows a stable significant model. The research results show four variables that have been proven be insignificant emission...

This study examines the relationship between corporate social performance and the Company's internal control. For the study, the definition of corporate social performance is used Wood (Wood, 1991) and social performance into the process (internal processes, management) and outcome (social impact) is divided. To assess the social performance of corporate social performance version of the questi...

The aim of this paper is to assess the adequacy and desirability of applying environmental management accounting techniques and to prioritize them using the AHP method in companies with ISO 14001 certificate in Iran. As Islamic companies they adhere to Islamic principles and standards and protect the environment according to Sharia law in Islam. First, through questionnaires, we examined the de...

A principal-agent (P-A) model is used to analyse the effect of environmental performance indicators (EPI) on environmental risk sharing within the firm. To achieve due diligence, the principal (top management), having to use imperfect performance indicators and fearing penalties for environmental damages, wants to avoid environmental harm and induce the agent (employee manipulating hazardous ma...

This empirical study is the first to analyze the response of Vietnamese cement plants to ISO 14001. The influence of ISO-compliant environmental management systems in Vietnam’s cement industry was studied by examining the differences between preand post-certification and by comparing the results between certified and non-certified cement plants using a questionnaire and environmental indicators...

introduction: required skills for educational managers can be categorized in technical, human, and cognitive fields. skills are defined as developing abilities of human which are reflected in his/her responsibilities, survival, and actions. therefore, skill would be considered as personal experience and effective knowledge application ability. the aim of this study was to investigate the relati...

data envelopment analysis (dea) has been long employed as a popular methodology to evaluate the performance of various production activities with multiple inputs and outputs. however, an important issue is that the production process in the real world inevitably generates undesirable outputs (like wastes and pollutants) along with desirable outputs. therefore, the undesirable outputs should be ...