Based on the sustainable development of Chinese enterprises implement the security system of environmental accounting

Author(s):  
Jia Liu ◽  
Ying Pan
2020 ◽  
Vol 12 (7) ◽  
pp. 2978
Author(s):  
Hongmei Shan ◽  
Ying Li ◽  
Jing Shi

The recent trade friction between the two largest economies, US and China, is having a profound impact on the sustainable development of supply chains at a global scale. Supply chain collaborative innovation has not only become the main means for enterprises in various countries to cope with imponderable changes, but also been the driver of increasing supply chain dynamic capability and of achieving sustainable development of supply chains. Based on the survey data of 510 Chinese enterprises, this paper adopts the hierarchical regression analysis and a structural equation model to study the impact of supply chain collaborative innovation on the sustainable development of supply chains. The results show that: (1) Three modes of supply chain collaborative innovation (namely, technology collaborative innovation, management collaborative innovation, and market collaborative innovation) have different effects on supply chain dynamic capability and sustainable supply chain performance. (2) Supply chain dynamic capability plays a significant intermediary role between supply chain collaborative innovation and sustainable supply chain performance. (3) Supply chain technology collaborative innovation has the greatest direct impact on sustainable supply chain performance, followed by supply chain management collaborative innovation. However, the direct effect of supply chain market collaborative innovation on sustainable supply chain performance is not significant; under the intermediary role of dynamic capability, supply chain market collaborative innovation has a significant indirect effect on sustainable supply chain performance.


2021 ◽  
pp. 2577-2583

Currently in metal mechanical companies, environmental accounting is not being adequately treated, because; There are no reports of the financial situation regarding environmental protection. The National environment policy aims to improve the quality of life of people that guarantees the existence of healthy and functional ecosystems in the long term; and the sustainable development of the country, preventing and protecting the environment. Considering accounting as the main information system of the company, it is necessary that accounting and auditing practices are adapted to adequately reflect the new information requirements, this is the case of "environmental accounting". For this, the objective of the investigation was formulated. Determine the influence of environmental accounting on the sustainable development of mechanical metal companies in Villa el Salvador; On the other hand, the research methodology was developed in this way; the type of research is applied, the explanatory level, the non-experimental cross-sectional design. Through the survey technique, an instrument called a questionnaire was applied. The study sample was made up of 100 collaborators from metal-mechanical companies. The result of the statistical analysis was that environmental accounting has a significant influence on sustainable development. The Chi square statistical test was used to test the hypothesis.


2015 ◽  
pp. 147-160 ◽  
Author(s):  
S. Bobylev ◽  
N. Zubarevich ◽  
S. Solovyeva

The article emphasizes the fact that traditional socio-economic indicators do not reflect the challenges of sustainable development adequately, and this is particularly true for the widely-used GDP indicator. In this connection the elaboration of sustainable development indicators is needed, taking into account economic, social and environmental factors. For Russia, adaptation and use of concepts and basic principles of calculation methods for adjusted net savings index (World Bank) and human development index (UNDP) as integral indicators can be promising. The authors have developed the sustainable development index for Russia, which aggregates and allows taking into account balanced economic, social and environmental indicators.


Author(s):  
Aliya Kassymbek ◽  
Lazzat Zhazylbek ◽  
Zhanel Sailibayeva ◽  
Kairatbek Shadiyev ◽  
Yermek Buribayev

2018 ◽  
Vol 9 (1) ◽  
pp. 1-16
Author(s):  
S. Karly Kehoe ◽  
Chris Dalglish

Evidence of how history and culture have been or should be harnessed to promote sustainability in remote and rural communities is mounting. To be sustainable, development must come from within, it must serve future generations as well as those in the present and it must attend to the vitality of culture, society, the economy and the environment. Historical research has an important contribution to make to sustainability, especially if undertaken collaboratively, by challenging and transcending the boundaries between disciplines and between the professional researchers, communities and organisations which serve and work with them. The Sustainable Development Goals’ motto is ‘leaving no one behind’, and for the 17 Goals to be met, there must be a dramatic reshaping of the ways in which we interact with each other and with the environment. Enquiry into the past is a crucial part of enabling communities, in all their shapes and sizes, to develop in sustainable ways. This article considers the rural world and posits that historical enquiry has the potential to deliver insights into the world in which we live in ways that allow us to overcome the negative legacies of the past and to inform the planning of more positive and progressive futures. It draws upon the work undertaken with the Landscapes and Lifescapes project, a large partnership exploring the historic links between the Scottish Highlands and the Caribbean, to demonstrate how better understandings of the character and consequences of previous development might inform future development in ways that seek to tackle injustices and change unsustainable ways of living. What we show is how taking charge of and reinterpreting the past is intrinsic to allowing the truth (or truths) of the present situation to be brought to the surface and understood, and of providing a more solid platform for overcoming persistent injustices.


Sign in / Sign up

Export Citation Format

Share Document