Hybrid Approach to Corporate Sustainability Performance in Indonesia’s Cement Industry

The Role of Resource Consumption Accounting in Achieving Competitive Prices and Sustainable Profitability

This study examines the roles of resource consumption accounting and competitive prices in attaining sustainable profitability. The objectives were (1) to determine whether the adoption of resource consumption accounting practices yields significant improvements in competitive strategies in a highly competitive situation where activity-based costing has proved to be insignificant, and (2) to ascertain if the positive relationship between competitive pricing and sustainable profitability is increased by the extent to which resource consumption accounting exerts pressure for sustainability profitability. A PLS-SEM procedure was applied in analysing 129 of the top 30 performing companies’ structured questionnaire responses drawn from five industries in Kurdistan from 2021. The empirical results demonstrated that competitive pricing models involving resource consumption accounting systems provide superior price forecasting, error reduction and profit maximisation capabilities than existing energy models. The study’s outcomes highlight that the extent to which resource consumption accounting exerts pressure on sustainability profitability significantly increases the positive relationship between competitive pricing and sustainable profitability. The results of this study advance construct and item development involving competitive pricing and resource consumption accounting while testing relationships to uncover the moderating role of resource consumption accounting in profit maximisation. Thus, energy and non-energy industrial companies must rely on resource consumption accounting to set competitive prices and enhance and sustain their profitability by considering the overlooked energy pricing stochastic parameters and errors amid rising energy shortages and costs.

Literature Review and Theoretical Framework of the Evolution and Interconnectedness of Corporate Sustainability Constructs

The concept of sustainable development (SD) was introduced in the “Our Common Future” report, launched in 1987, which influenced the emergence of many studies related to the role played by organizations as actors supporting SD. SD is a consolidated concept; however, since 1987, many political, social, and natural events have occurred on our planet, which have impacted companies’ behaviors. However, the diversity of research from different fields has provoked, among the academic community, a lack of clarity surrounding “sustainability” (S), “corporate sustainability” (CS) and “corporate social responsibility” (CSR) concepts. This lack of clarity can also be identified in companies, which have referred to “sustainability” only in the environmental field. Recently, increased discussions related to corporate sustainability metrics have shed light on the ESG criteria (environmental, social, and governance), increasing misperceptions associated with the concept. Ambiguous definitions and constructs may prevent managers from identifying sustainability goals for their companies. Therefore, literature reviews as a research method are more relevant than ever. Thus, in this work, we aim to answer the following question: How should we integrate different perspectives on corporate sustainability, in order to broaden the understanding of the concept? In this study, we conducted a focused bibliographic review and revisited the papers that most influenced the construction of the concepts. The information in this paper is helpful to improve the understanding of CS; to provide specific insights into the studies that have investigated this field; to help managers and entrepreneurs who are improving CS actions in their companies; and to support academia by putting together a large amount of information about this theme in one paper.

Use of Vegetable Residues and Cover Crops in the Cultivation of Maize Grown in Different Tillage Systems

The purpose of research on alternative variants of soil tillage systems related to fertilization, vegetal residues, and cover crops, in the case of the maize crop, is to elaborate and promote certain integrated technologies on conservation agriculture. This paper presents the results of a study conducted in the Transylvanian Plain during 2019–2021, regarding the influence of certain technological and climatic factors on the yield and quality of maize. The objective of the research was to focus on how vegetable residues and cover crops can be integrated into the optimization of the fertilization system of conservation agriculture. A multifactorial experiment was carried out based on the formula A × B × C × D − R: 4 × 2 × 3 × 3 − 2, where A represents the soil tillage system (a1 conventional tillage with moldboard plow; a2 minimum tillage with chisel; a3 minimum tillage with disk; a4 no tillage); B represents the maize hybrid (b1 Turda 332; b2 Turda 344); C represents the vegetable residues and cover crops (c1 vegetable residues 2.5 t ha−1 + 350 kg ha−1 NPK; c2 vegetable residues 2.5 t ha−1 + cover crops mustard; c3 vegetable residues 2.5 t ha−1 + gulle 10 t ha−1); D represents the year (d1 2019; d2 2020; d3 2021); and R represents the replicates. The results emphasized the fact that for the soil conditions from the area taken into account (Chernozem), for maize, a minimum tillage with chisel during autumn + disk harrow in spring + sowing can be considered as an alternative to the conventional tillage system. Yield and quality of maize can be improved and optimized by combined fertilization: vegetable residues and cover crops being supported with different sources of mineral NPK.