The sustainability awareness of banking institutions in Indonesia, its implication on profitability by the mediating role of operational efficiency
Purpose – This study aims to propose a solution to accelerate financing support low carbon (circular economy) transition. The authors developed a sustainability governance (SGOV) model and a sustainability governance (SGOV) index as a proxy for the diffusion of sustainability innovation. This study...
Main Authors: | , , , , |
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Format: | Article |
Language: | English |
Published: |
Emerald Publishing
2023-11-01
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Series: | AJAR (Asian Journal of Accounting Research) |
Subjects: | |
Online Access: | https://www.emerald.com/insight/content/doi/10.1108/AJAR-06-2022-0179/full/pdf |