Circular economy from an environmental accounting perspective: Strengthening firm performance through green supply chain management and import regulation in Indonesia's plastic recycling industry
Bibliographic record
Abstract
This study investigates the impacts of environmental accounting, green supply chain management (GSCM), and import regulations on firm performance. Using a quantitative research design, this study employs Partial Least Squares Structural Equation Modeling (PLS-SEM) to examine 192 managers from the health equipment industry. The research employs a comprehensive array of measurement items derived from interdisciplinary literature to assess the intricate relationships among the primary variables in a multifaceted manner. This research underscores the favorable effect of environmental accounting on bolstering green supply chain management (GSCM) practices and dexterously navigating import regulations, which ultimately prove to be highly beneficial for a firm's performance. This study validates the potency of a circular economy approach, with resource efficiency emerging as a crucial aspect in maximizing both ecological and financial outcomes. The measurement model developed in this study is a dependable resource for future research and practical applications aimed at promoting sustainability in the industry.
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How this classification was reachedexpand
Full frame distilled prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.
Codex and Gemma teacher scores by category
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.002 | 0.000 |
| Meta-epidemiology (narrow) | 0.001 | 0.001 |
| Meta-epidemiology (broad) | 0.001 | 0.000 |
| Bibliometrics | 0.002 | 0.001 |
| Science and technology studies | 0.001 | 0.000 |
| Scholarly communication | 0.001 | 0.005 |
| Open science | 0.001 | 0.001 |
| Research integrity | 0.000 | 0.001 |
| Insufficient payload (model declined to judge) | 0.001 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one teacher head, not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".