Academy of Accounting and Financial Studies Journal (Print ISSN: 1096-3685; Online ISSN: 1528-2635)


Assessing Social and Environmental Performance

Author(s): Rewan Kumar Dahal

This study was the customers' evaluation of how society sees the NCTI (Nepalese Cellular Telecommunications Industry) by examining the power of NFMs (Non-Financial Measures) relating to SEP (Social and Environmental Performance) measures. The study gathered essential information through an organized survey questionnaire. The population of this study comprised all GSM (Global System for Mobile) communications customers of Ncell and NT (Nepal Telecom). The sample consisted of 386 customers chose through the nonprobability sampling method. Targeted respondents were postgraduate understudies, service holders, business people, and consultants. The survey overview was set in three segments with 18 inquires of different sorts to gather information. Nine observed and two latent variables were tested to assess the SEP and found that all were significant. The study's findings would provide helpful guidelines to specific interest parties and contribute to the PMS (Performance Measurement System) completeness that Nepalese organizations often ignore.

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