Green Transition and ESG Support Interventions for Small and Medium-Sized Enterprises: Developing a Logic Model and Evaluating Experimental Impacts in Vietnam

Author: Do Viet Nam ABSTRACT: The purpose of the paper is to develop a logic model for an intervention integrating the green-transition and ESG support of SMEs in Vietnam and show how its impact could be measured by using a quasi-experimental design. The intervention includes ESG diagnostics, capacity building training, green-transition diagnostics, individualized action planning, […]

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GREEN GOVERNANCE, ENVIRONMENTAL ACCOUNTABILITY AND SUSTAINABLE DEVELOPMENT GOALS (SDGs): INSTITUTIONAL THEORY PERSPECTIVE IN OICCOUNTRIES

Authors: Muhammad Ashraf, Dr. Amanullah Khattak, Dr. Khalid Rehman, Dr Muhammad Waseem Quershi ABSTRACT: The world system of sustainable governance is on a crossroad: although the current state of the United Nations 2030 Agenda of Sustainable Development has caused a surge in political dedication among its 193 member states, little is still known about the […]

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Green Accounting Practices, Corporate Social Responsibility and Corporate Financial Performance: Unpacking the Mediating and Moderating Mechanisms in an Emerging Economy

Authors: Muhammad Ashraf, Dr. Amanullah Khattak ABSTRACT: There is, however, discussion of an environmental accounting–firm performance relationship in sustainability finance research, especially in emerging economies where disclosure norms and institutional pressures are significantly distinct from those in developed economies. This study aims to provide a comprehensive empirical analysis on the effects of green accounting practices […]

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