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IOP Conference Series Earth and Environmental Science ; 1165(1):012041, 2023.
Article in English | ProQuest Central | ID: covidwho-2296859


In their business operations, mining companies that process natural resources must deal with environmental degradation. The companies shall do environmental preservation to mitigate global warming due to business processes and make an environmental responsibility report to ensure a sustainable business. Whether the COVID-19 pandemic affects environmental responsibility is the focus of this study. The pandemic disrupts all sectors, including the mining industry. Therefore, this study investigates the level of environmental reporting made by mining companies before and after the COVID-19 outbreak. In addition, this study also investigates the determinants of the level of environmental reporting disclosed in either the annual report or sustainability report. Thirty-seven companies listed on the Indonesia Stock Exchange in the mining sector in 2019 and 2020 were used as a sample. Results from the Wilcoxon signed rank analysis suggest that the level of environmental disclosure increased following the epidemic's spread, contrasted to levels prior to the outbreak. The multiple regression analysis reveals that public ownership and size are likely to enhance environmental disclosure. Meanwhile, leverage tends to reduce environmental disclosure. The analysis offers perspective on the capital market authority agency's new strategy aimed at enhancing aspects that could influence environmental responsibility disclosure.

Accounting and Management Information Systems ; 21(2):289-309, 2022.
Article in English | ProQuest Central | ID: covidwho-1975709


Research Question: Does financial distress, sustainability report disclosures, and firm size have an effect on earnings management? Motivation: Researchers want to know the effect of financial distress, sustainability report disclosures, and firm size on earnings management. Idea: The purpose of this paper is to determine the impact of Financial Distress (FD), Sustainability Report (SR), and Firm Size (FS) on earnings management in the banking sector of Indonesia, Malaysia and Thailand. Data: The data for this research is taken from the financial reports, annual reports, and sustainability reports issued by the companies from 2019 to 2020. The populations in this study are banking companies listed on the Indonesian, Malaysian, and Thailand Stock Exchanges. The samples used are 43 public banking companies in Indonesia, 10 public banking companies in Malaysia, and 8 public banking companies in Thailand. Tools: This study uses a regression model made with E-Views 10. Findings: The results show that financial distress has a significant influence on earnings management, sustainability reports have no influence on earnings management, and firm size has an influence on earnings management, but only in Malaysia's and Thailand's banking companies. Contribution: The results of this study are expected to provide ideas and reference materials regarding financial distress, disclosure of corporate sustainability reports, firm size, and earnings management practices. For companies, especially from the banking sector, this study is expected to provide information that they must be careful in reporting financial statements that will be published considering that banking companies are a business entity that receives and safeguards money owned by the public and lends out this money in the form of loans or credits. Banks are the main financial institutions in the financial system that drive the economy in a country. If a banking company experiences a financial crisis, it will have a wide impact on the financial system and economic sector in a country. The results of this study are also expected to help investors make investment decisions in a company and the results of this study are expected to help creditors in making funding decisions in a company.

Sustainability ; 14(9):5002, 2022.
Article in English | ProQuest Central | ID: covidwho-1843028


The study calculates the costs of the environmental impact of cruise shipping to determine how and to what extent the cruise industry has evolved towards clean shipping in the Baltic Sea Region. While environmental regulations connect directly to emissions reduction, measures to ensure a clean shipping industry are beyond regulatory measures. The sector should be able to fully operate within an environmentally, socially, and financially acceptable structure. A holistic shipping pollution and emissions index, for example, must also include financial or economic quantification of the major environmental impacts. Thus, using empirical data collated from the industry, uncontrolled observations, and experts’ interviews, we present the annual CO2 emissions and the related emissions costs of a typical 7-day cruise that operates within the Baltic Sea region (BSR) as well as a waste management report from the port of Saint Petersburg. The result is a detailed energy demand and cost inventory assessment of cruise trips and their overall impact on the clean shipping campaign of the maritime industry. The focus on a BSR cruise and a port city led to realistic and reliable results since the Baltic Sea represents a well-defined macroregion with clear ports and cruising structures suitable for cross-sectoral activities.