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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 …


Religiosity Moderates The Link Between Environmental Beliefs And Pro-Environmental Support: The Role Of Belief In A Controlling God, Kimin Eom, Carmel S. Saad, Heejung S. Kim Jan 2021

Religiosity Moderates The Link Between Environmental Beliefs And Pro-Environmental Support: The Role Of Belief In A Controlling God, Kimin Eom, Carmel S. Saad, Heejung S. Kim

Research Collection School of Social Sciences

The current research examines differences in what motivates environmentally sustainable behavior between more and less religious people in the United States. We found that religiosity moderates the extent to which environmental beliefs predict pro-environmental support. Specifically, environmental beliefs predicted pro-environmental support less strongly among more religious people than less religious people (Studies 1 and 2). Using a correlational (Study 2) and an experimental (Study 3) design, we further found that one particular aspect of religiosity—believing in a controlling god—reduced the importance of personally held environmental beliefs in shaping one’s support for pro-environmental actions. Our findings suggest that motivation to act …


Cultural Variability In The Link Between Environmental Concern And Support For Environmental Action, Kimin Eom, Heejung S. Kim, David K. Sherman, Keiko Ishii Oct 2016

Cultural Variability In The Link Between Environmental Concern And Support For Environmental Action, Kimin Eom, Heejung S. Kim, David K. Sherman, Keiko Ishii

Research Collection School of Social Sciences

Research on sustainability behaviors has been based on the assumption that increasing personal concerns about the environment will increase proenvironmental action. We tested whether this assumption is more applicable to individualistic cultures than to collectivistic cultures. In Study 1, we compared 47 countries (N = 57,268) and found that they varied considerably in the degree to which environmental concern predicted support for proenvironmental action. National-level individualism explained the between-nation variability above and beyond the effects of other cultural values and independently of person-level individualism. In Study 2, we compared individualistic and collectivistic nations (United States vs. Japan; N = 251) …