International Journal of Sustainable Business, Management and Accounting

Green Management: Integrating Environmental Sustainability into Business Operations

Mohamed Abbas Khan G — 2026-03-16

Background of study: Environmental sustainability has become an important concern for modern organizations as environmental challenges such as climate change, pollution, and resource depletion continue to intensify. Businesses are increasingly expected to adopt environmentally responsible practices that reduce ecological impact while maintaining operational efficiency. Green management has emerged as a strategic approach that integrates environmental considerations into business operations, including production processes, resource management, and supply chain activities.

Aims and scope of paper: This study aims to examine how green management practices influence environmental performance, operational efficiency, and organizational sustainability in business operations.

Methods: The study employed a descriptive research design using both primary and secondary data sources. Primary data were collected through structured questionnaires distributed to 120 employees across three organizations implementing green management practices. Secondary data were obtained from sustainability reports, environmental audits, journals, and corporate records. Data were analyzed using descriptive statistics, including percentages, mean values, and trend analysis, to evaluate environmental performance indicators between 2020 and 2022.

Result: The findings show significant improvements in environmental performance following the implementation of green management practices. Energy efficiency increased from 65 in 2020 to 82 in 2022, while waste reduction rose from 10% to 24%. Carbon emissions decreased from 1500 tCO₂ to 950 tCO₂. Employee awareness and support for sustainability initiatives also increased, contributing to improved productivity, cost savings, and stakeholder satisfaction.

Conclusion: The study concludes that green management significantly enhances environmental sustainability and organizational performance. Integrating sustainable practices into business operations can reduce environmental impact while strengthening long-term competitiveness and stakeholder trust.

Integrating Environmental Sustainability into HR Practices: A Study on the Impact of Green HRM on Employee Engagement and Retention

Syed Shakir Razvi — 2026-03-17

Background of study: Growing environmental challenges and increasing stakeholder pressure have compelled organizations to integrate sustainability into their core business strategies. Human Resource Management plays a critical role in this transformation through the adoption of Green Human Resource Management (GHRM) practices, which embed environmental principles into recruitment, training, performance management, and workplace design. However, empirical evidence on how GHRM influences employee engagement and retention remains limited, particularly across diverse organizational contexts.

Aims and scope of paper: This paper aims to examine the impact of Green HRM practices—specifically green training programs, eco-friendly workplace design, and green recruitment policies—on employee engagement and retention intention. The scope of the study focuses on employees working in organizations that have implemented sustainability-oriented HR practices across various industries.

Methods: A quantitative, cross-sectional research design was employed. Data were collected through structured questionnaires distributed to 200 employees using purposive sampling. Descriptive statistics, correlation analysis, and analysis of variance (ANOVA) were applied to examine relationships and differences among variables. Reliability and validity tests confirmed the robustness of the measurement instruments.

Result: The findings indicate strong positive relationships between Green HRM practices and employee engagement, as well as between engagement and retention intention. All GHRM variables recorded high mean scores, and ANOVA results revealed significant differences in engagement and retention based on the level of GHRM implementation.

Conclusion: The study concludes that Green HRM practices significantly enhance employee engagement and retention. Integrating environmental sustainability into HR policies not only supports organizational sustainability goals but also strengthens employee commitment and long-term organizational performance.

Fuel Wood and Forest Management: A Strategy for Agricultural Sustainability in Benue South, Nigeria

Shamsu Abdullahi Idris — 2026-03-17

Background of study: Deforestation driven by fuel wood extraction has become a major environmental challenge in many developing countries, including Nigeria. Excessive dependence on forest resources contributes to land degradation, soil fertility loss, and reduced agricultural productivity. In rural communities, forests play a crucial role in sustaining agricultural systems, supporting livelihoods, and maintaining ecological balance.

Aims and scope of paper: This study examines the relationship between fuel wood utilization, forest management practices, and agricultural sustainability in Benue South Senatorial District, Nigeria.

Methods: The study was conducted across five Local Government Areas (Agatu, Apa, Otukpo, Ador, and Obi). A purposive sampling technique was used to distribute 790 questionnaires, of which 729 were returned and analyzed, representing a 92.4% response rate. Data were collected through questionnaires, Focus Group Discussions (FGDs), and Key Informant Interviews (KIIs). Descriptive statistics, including frequency and percentage, were applied, while the Relative Importance Index (RII) was used to evaluate the perceived impact of deforestation on agricultural practices.

Result: The findings indicate that most respondents were farmers and long-term residents of the study area. A significant proportion (71%) were aware of the negative effects of deforestation on agriculture. The results also highlight several adaptive strategies adopted by communities, including alternative fuel sources, improved forest management practices, and increased environmental awareness.

Conclusion: Effective forest management and reduced dependence on fuel wood are essential for promoting sustainable agricultural development. Strengthening community awareness, encouraging alternative energy sources, and implementing sustainable forestry policies are critical steps toward ensuring agricultural sustainability in the region.

Sustainable Business Practices: A Strategic Approach for Modern Organizations

Mohammed Yahiya Z — 2026-03-18

The Role of Artificial Intelligence in Enhancing Sustainable Accounting and ESG Reporting: A Systematic Literature Review

Eko Risdianto — 2026-03-29

Background of study: The increasing demand for sustainability and transparency has strengthened the role of sustainable accounting and Environmental, Social, and Governance (ESG) reporting in modern business practices. However, traditional reporting systems face significant challenges in managing complex, large-scale, and heterogeneous ESG data, leading to limitations in accuracy, consistency, and timeliness. Although artificial intelligence (AI) has been widely adopted in financial analysis, its application in sustainable accounting and ESG reporting remains fragmented and underexplored.

Aims: This study aims to provide a comprehensive and structured analysis of the role of AI in enhancing sustainable accounting and ESG reporting.

Methods: This study employs a Systematic Literature Review (SLR) using the PRISMA framework, combined with bibliometric analysis. Data were collected from the Scopus database using three keyword strategies and filtered based on predefined inclusion criteria. The dataset was cleaned using OpenRefine and analyzed using VOSviewer and Biblioshiny to explore research trends, thematic structures, and intellectual development.

Result: The results show that AI technologies, particularly machine learning, natural language processing, and big data analytics, significantly improve ESG data processing, reporting efficiency, and predictive decision-making. However, ESG reporting practices remain fragmented, lack standardization, and are often implemented in isolated contexts.

Conclusion: This study contributes by integrating AI, sustainable accounting, and ESG reporting into a unified perspective supported by systematic and bibliometric analysis. The findings highlight the potential of AI to enhance transparency and efficiency in sustainability reporting, while emphasizing the need for integrative frameworks and empirical validation in future research.