Driving Sustainable Waste Management Through CSR, Green Accounting, and Digital Zakat: The Mediating Role of Environmental Auditing Oversight in Pakistan's Commercial and Manufacturing Sector
CSR、グリーン会計、デジタル・ザカートによる持続可能な廃棄物管理の推進：パキスタンの商業・製造部門における環境監査の媒介的役割 (AI 翻訳)
Asfa Anwar
🤖 gxceed AI 要約
日本語
パキスタンの商業・製造企業478社を対象に、CSR、グリーン会計、デジタル・ザカートが持続可能な廃棄物管理に与える影響をSEMで分析。環境監査が媒介要因として重要であることを実証。デジタル・ザカートの新規性が特徴。
English
This study examines how CSR, green accounting, and digital Zakat influence sustainable waste management in Pakistan's commercial sector, with environmental auditing as a mediator. Using PLS-SEM on 478 firms, it finds all three factors positively affect waste management, with auditing enhancing their impact. Digital Zakat emerges as a novel contributor.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
日本ではSSBJ開示や統合報告書で環境監査の重要性が高まっており、本研究成果は日本企業の内部統制や監査体制の強化に示唆を与える。ただし、パキスタン特有の文脈（デジタル・ザカート）はそのまま適用できない。
In the global GX context
Globally, this study adds to the literature on environmental auditing as a governance mechanism, relevant to ISSB and CSRD assurance requirements. It highlights the role of Islamic social finance in sustainability, offering a unique perspective for international readers.
👥 読者別の含意
🔬研究者:環境監査の媒介効果とデジタル・ザカートの新変数を示す実証的知見。
🏢実務担当者:廃棄物管理の改善に環境監査体制の構築が有効であることを示唆。
🏛政策担当者:環境監査の制度化が企業の持続可能性を高める可能性を示す。
📄 Abstract（原文）
This study aimed to explore how green accounting, corporate social responsibility (CSR), and digital Zakat influenced sustainable waste management practices (SWMPs) in Pakistan's commercial and trading sector, with a specific focus on the mediating role of environmental auditing oversight A quantitative research design was employed, using a structured self-administered questionnaire distributed to 478 professionals across 70 leading commercial firms in Pakistan. Structural Equation Modeling (SEM) was applied to test direct and mediated relationships within the proposed model using the PLS-SEM approach via SmartPLS 4.0. Mediation was assessed using the bootstrapping technique with 5,000 samples to generate bias-corrected confidence intervals for indirect effects. The findings revealed that all three independent variables, CSR, digital zakat, and green accounting, had significant positive effects on sustainable waste management. Environmental auditing oversight served as a critical mediating mechanism, enhancing the influence of each independent construct on SWMPs. Digital zakat demonstrated powerful direct and mediated effects, suggesting the growing relevance of Islamic social finance in corporate sustainability. CSR and green accounting showed improved outcomes when supported by robust environmental oversight structures. This study advances environmental management literature by introducing digital zakat as a novel variable and empirically establishing environmental auditing oversight as a significant mediator linking CSR, green accounting, and digital zakat to sustainable waste management practices. For practitioners, the findings advocate for embedding formal environmental governance structures within Pakistan's commercial sector, enabling firms to translate ethical and financial sustainability commitments into measurable waste reduction outcomes.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://journals.umt.edu.pk/index.php/IBFR/article/download/8411/3858first seen 2026-08-01 06:29:52
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