THE ROLE OF ENVIRONMENTAL PERFORMANCE IN MEDIATING CSR AND ENVIRONMENTAL COSTS TOWARDS SUSTAINABLE FINANCIAL PERFORMANCE (SDGs) IN GARMENT COMPANIES IN INDONESIA
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| Format: | Recurso digital |
| Language: | English |
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Zenodo
2025
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| _version_ | 1866902257439604736 |
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| author | ENI SUHARTI HAMDY HADY LUQMAN HAKIM |
| author_facet | ENI SUHARTI HAMDY HADY LUQMAN HAKIM |
| contents | <p><strong><span lang="EN-US">Abstract</span></strong></p> <p><span lang="EN-US">This study investigates the mediating role of Environmental Performance in the relationship between Corporate Social Responsibility (CSR) and Environmental Cost on Sustainable Financial Performance. Employing a quantitative approach with secondary data, this research utilizes panel data regression analysis via EViews software to examine the influence of CSR and Environmental Cost on Sustainable Financial Performance, mediated by Environmental Performance. The findings indicate that CSR and Environmental Cost partially exhibit a positive effect on Environmental Performance. However, while CSR does not significantly impact Sustainable Financial Performance, Environmental Cost and Environmental Performance demonstrate a significant influence. Furthermore, Environmental Performance does not mediate the relationship between CSR and Environmental Cost on Sustainable Financial Performance. The findings of this research suggest that the more companies implement CSR and Environmental Cost effectively and efficiently, the more it will enhance Environmental Performance, despite the significant environmental costs incurred. The results imply that companies need to ensure that CSR and Environmental Cost are implemented with effective strategies to have a direct impact on environmental performance.</span></p> |
| format | Recurso digital |
| id | zenodo_https___doi_org_10_5281_zenodo_15471737 |
| institution | Zenodo |
| language | eng |
| publishDate | 2025 |
| publisher | Zenodo |
| record_format | zenodo |
| spellingShingle | THE ROLE OF ENVIRONMENTAL PERFORMANCE IN MEDIATING CSR AND ENVIRONMENTAL COSTS TOWARDS SUSTAINABLE FINANCIAL PERFORMANCE (SDGs) IN GARMENT COMPANIES IN INDONESIA ENI SUHARTI HAMDY HADY LUQMAN HAKIM Corporate Social Responsibility, Environmental Cost, Environmental Performance, Sustainable Financial Performance. <p><strong><span lang="EN-US">Abstract</span></strong></p> <p><span lang="EN-US">This study investigates the mediating role of Environmental Performance in the relationship between Corporate Social Responsibility (CSR) and Environmental Cost on Sustainable Financial Performance. Employing a quantitative approach with secondary data, this research utilizes panel data regression analysis via EViews software to examine the influence of CSR and Environmental Cost on Sustainable Financial Performance, mediated by Environmental Performance. The findings indicate that CSR and Environmental Cost partially exhibit a positive effect on Environmental Performance. However, while CSR does not significantly impact Sustainable Financial Performance, Environmental Cost and Environmental Performance demonstrate a significant influence. Furthermore, Environmental Performance does not mediate the relationship between CSR and Environmental Cost on Sustainable Financial Performance. The findings of this research suggest that the more companies implement CSR and Environmental Cost effectively and efficiently, the more it will enhance Environmental Performance, despite the significant environmental costs incurred. The results imply that companies need to ensure that CSR and Environmental Cost are implemented with effective strategies to have a direct impact on environmental performance.</span></p> |
| title | THE ROLE OF ENVIRONMENTAL PERFORMANCE IN MEDIATING CSR AND ENVIRONMENTAL COSTS TOWARDS SUSTAINABLE FINANCIAL PERFORMANCE (SDGs) IN GARMENT COMPANIES IN INDONESIA |
| topic | Corporate Social Responsibility, Environmental Cost, Environmental Performance, Sustainable Financial Performance. |
| url | https://doi.org/10.5281/zenodo.15471737 |