24 | Keele University
Saha , A . K ., Al-Shaer , H ., Dixon , R . and Demirag , I . ( 2021 ) ‘ Determinants of Carbon Emission Disclosures and UN Sustainable Development Goals : The Case of UK Higher Education Institutions ’, Australian Accounting Review , 31 ( 2 ): 79-107 .
Abstract : In recent years , organisational sustainability has become a topical issue in many institutional fields and a number of calls have been made to improve the disclosure of carbon information as part of sustainability efforts . This paper responds to these calls , chiefly examining the determinants of ( CED ) in the annual reports of UK higher education institutions ( HEIs ). It also aims to predict the relationship between the extent of CED and UN Sustainable Development Goals ( SDGs ) reporting by UK universities . We construct a disclosure index to capture the extent and type of CED in the annual reports of UK HEIs , finding that carbon reduction targets imposed by the Government , environmental audit , and the amount of actual carbon emissions are significant and positively associated with CED . However , we find no relationship between CED and the disclosure of SDGs . We argue that HEIs '. CED can be useful in developing relevant regulatory policies given the targets are carefully set . Our research has important implications for policymakers regarding carbon reduction targets and related nonmandatory guidance , as these can be utilised as an effective mechanism in increasing carbon emission disclosure voluntary CED that are integrated into SDG disclosures .
Helfaya , A . and Easa , N . F . ( 2022 ) ‘ Islamic Religiosity and CSR Attitudes – The Case of Egyptian Managers ’, Sustainability , 14 ( 18 ): 11255 .
Abstract : In this research , we investigated the complex relationship between Islamic religious beliefs and corporate social responsibility ( CSR ) attitudes and behaviour . We defined four aspects of religiosity , four types of individual attitudes toward CSR , and five types of CSR behaviour . The empirical analysis of the responses of 274 questionnaires showed that there is a very different picture of the Islamic religiosity of the Egyptian managers , with low correlations between the cognitive , intrinsic , extrinsic , and behavioural aspects of religiosity . The results show that there are significant and negative impacts of Islamic religious beliefs on various types of CSR attitudes and behaviour . The joint mediating role of attitudes toward CSR is almost non-existent and Islamic religious beliefs exert a direct impact on CSR behaviour . Our findings offer important implications for CSR scholars to use a multidimensional measure to assess the religious beliefs of managers and their impacts on CSR attitudes . These findings also enhance business managers ’ awareness of the interconnection of religiosity and CSR .