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Full-Text Articles in Business

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.


Design Thinking As A Means Of Citizen Science For Social Innovation, Hoe Chin Goi, Wee Liang Tan May 2021

Design Thinking As A Means Of Citizen Science For Social Innovation, Hoe Chin Goi, Wee Liang Tan

Research Collection Lee Kong Chian School Of Business

Members of the public or community can play a significant role in the development of social innovations. When a social innovation is developed involving a scientific approach and the community, there is the confluence of two fields-citizen science and social innovation. Social innovations can be developed through the employment of design-thinking. In this paper, we advocate design thinking as an approach to marry the two fields for a desired outcome of improved community life in ageing housing estates in Tokyo. The two fields, citizen science and social innovation, are described in brief before the design thinking method is introduced and …


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 …


Financial Literacy And Financial Decision-Making At Older Ages, Joelle H. Fong, Seng Kee Benedict Koh, Olivia S. Mitchell, Susann Rohwedder Feb 2021

Financial Literacy And Financial Decision-Making At Older Ages, Joelle H. Fong, Seng Kee Benedict Koh, Olivia S. Mitchell, Susann Rohwedder

Research Collection Lee Kong Chian School Of Business

How well older households manage their wealth holdings is an important determinant of their financial security during retirement, yet little is known about their financial decision-making and how this relates to their financial literacy. Our paper fills this gap by measuring financial literacy among older persons in the Singapore Life Panel and examining its association with timely credit card debt repayment, stock market participation, and age-based investment risk diversification. Most older respondents understand interest compounding and inflation, but fewer than half know about risk diversification. Almost all older credit card holders pay off their balances in a timely manner, but …


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.


Ecowelvaart: Een Oost-Aziatische Kijk [In Dutch], Arnoud Cyriel Leo De Meyer Jan 2021

Ecowelvaart: Een Oost-Aziatische Kijk [In Dutch], Arnoud Cyriel Leo De Meyer

Research Collection Lee Kong Chian School Of Business

In a recent opinion piece in De Morgen, 33 Flemish women a call for development of ecologically responsible prosperity. Their statement that prosperity and sustainability are not should form a contradiction, but that they on the other hand, being able to amplify, close close to a growing awareness in East Asia about what is sometimes called 'ecosperity' here. But to achieve eco-prosperity, there will be a huge and coordinated investment are required from all walks of life. How do we handle this? Starting from the relative successful containment of the pandemic and its consequences in East Asia the author formulates …