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Accounting For A Hopeful World, Themin Suwardy Nov 2021

Accounting For A Hopeful World, Themin Suwardy

Research Collection School Of Accountancy

In a commentary, SMU Associate Provost for Postgraduate Professional Education and Associate Professor of Accounting (Practice) Themin Suwardy noted that environmental reporting has become more common in the last 10 years and that companies are embracing sustainability reporting despite the challenging myriad of seemingly different models, frameworks and regulations. He opined that the IFRS Sustainability Disclosure Standards to be issued by the International Sustainability Standards Board (ISSB) will enable companies to provide comprehensive sustainability information for the global financial markets. He urged accounting professionals to embrace the development wholeheartedly and to help organisations do and report good.


Are Native Plants Green? Assessing Environmental Performances Of Locally-Owned Facilities, Narae Lee, Jiao Luo Apr 2021

Are Native Plants Green? Assessing Environmental Performances Of Locally-Owned Facilities, Narae Lee, Jiao Luo

Research Collection Lee Kong Chian School Of Business

We study the impact of corporate ownership and community conditions on firm environmental pollution. While the existing literature often thinks of environmental pollution as a unitary construct, we emphasize the distinction between toxic emissions, which have immediate but locally bounded impact, and greenhouse gas (GHG) emissions which have gradual but global impact, producing climate change. Using a facility-level panel of all manufacturing facilities in the US from 2010-2018, and leveraging within-facility changes in ownership status, we show that locally owned firms have lower levels of toxic emissions, but they are also less likely to report GHG emissions, and have higher …


Haptic Heritage And The Paradox Of Provenance Within Singapore's Cottage Food Businesses, Orlando Woods, John A. Donaldson Mar 2021

Haptic Heritage And The Paradox Of Provenance Within Singapore's Cottage Food Businesses, Orlando Woods, John A. Donaldson

Research Collection School of Social Sciences

This paper offers a “more-than-representational” understanding of how heritage value is reproduced by cottage food businesses in Singapore. It advances the notion of haptic heritage to highlight the importance of touch and feel in inculcating food with a sense of heritage value. Haptic heritage is reproduced through the physical handling of ingredients in ways that contribute to more “authentic” products. However, it also foregrounds food production processes that are more tactile, time-consuming and thus unscalable than their automated counterparts. Accordingly, the reproduction of haptic heritage is becoming increasingly unviable in Singapore’s competitive economic landscape. These ideas are explored through a …


Enabling Singapore's Youths To Adapt In An Era Of Climate Change, Thomas Menkhoff, Mark Chong, Benjamin Gan Feb 2021

Enabling Singapore's Youths To Adapt In An Era Of Climate Change, Thomas Menkhoff, Mark Chong, Benjamin Gan

Research Collection Lee Kong Chian School Of Business

Nudging them towards more eco-friendly behavioural habits is arguably a feasible approach to build greater climate resilience.