Green accounting standards and environmental sustainability in Alkharj: Mediating role of social performance
Bibliographic record
Abstract
The Climate Disclosure Standards Board (CDSB) initiated the standards for sustainability and transparency in corporate reporting, which may be termed Green Accounting Standards (GAS). GAS encourages sustainable decision-making among businesses and practitioners. The present study explores the role of GAS on environmental sustainability in the firms located in the Alkharj governorate. Moreover, the mediating of social performance is also investigated in the relationship between GAS and environmental sustainability. For this purpose, a questionnaire is used to collect the data from accounting practitioners, and 224 valid responses are collected from the survey. The results of PLS-SEM show that GAS improves the environmental sustainability and social performance of the firms. Moreover, social performance also improves environmental sustainability. Thus, GAS promotes resource efficiency by tracking resource use and waste generation, which could be helpful in identifying opportunities for reducing environmental footprints. Thus, it also facilitates monitoring environmental performance in Alkharj to identify the areas needing improvement. Furthermore, GAS also improves social performance by recognizing social costs and engaging stakeholders, which are also facilitating more socially responsible decisions. Based on the results, the study recommends the firms in Alkharj governorate adopt GAS to improve environmental sustainability and social performance.
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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 | 0.001 | 0.000 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.000 | 0.000 |
| Science and technology studies | 0.000 | 0.000 |
| Scholarly communication | 0.000 | 0.001 |
| Open science | 0.000 | 0.000 |
| Research integrity | 0.000 | 0.000 |
| Insufficient payload (model declined to judge) | 0.000 | 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".