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This paper aims to delve into the nuanced relationship between corporate governance dynamics, human capital disclosure and their impact on the competitive positioning of Japanese listed companies. The study primarily examines how these factors influence employee engagement, a critical determinant of overall business competitiveness.

Panel data for Japanese listed companies for FY 2019 to FY 2021 were analysed using multiple regression analyses with two models.

The results indicate that the presence of independent and female board members has a positive impact on human capital disclosure. Surprisingly, employee engagement was found to be negatively related with human capital disclosure, signifying a potential trade-off between transparency and engagement.

Amidst the escalating emphasis on non-financial information and corporate social responsibility, this paper unveils a previously underexplored aspect of Japanese corporate competitiveness. Specifically, this study offers a fresh empirical perspective on the relationship between corporate governance, human capital disclosure and employee engagement in Japanese listed companies, a topic with limited academic research and no legal regulations in Japan. The findings have significant implications for companies seeking to enhance their human capital disclosure and employee engagement practices, especially in light of the growing focus on non-financial information and social responsibility.

There are many areas of research that are untapped in Islamic banking, and human capital is one of them. This paper aims to systematical review the relevant literature on human capital and Islamic banking.

The review process involved a structured search using well-established academic databases, Scopus and Web of Science, resulting in the selection of relevant articles. The paper has been divided into three major themes, besides other discussions on the literature, including methods of measuring human capital, determinants of human capital and human capital and performance of Islamic banks.

A few pioneering studies have explicitly examined human capital in the Islamic banking domain, while others have encompassed it under the broader umbrella of intellectual capital. The most common method of measuring human capital is accounting based, while few have adopted disclosure and survey methods as well. There are few studies that explored the determinants of human capital having focus on corporate governance, while many of the studies have explored the nexus of human capital and financial performance.

This review strongly highlights the need for more focused research on human capital within the Islamic banking sector. As Islamic banking necessitates unique human capital characteristics, it is essential to delve deeper into this aspect. Furthermore, there is a call to expand the human capital index by incorporating comprehensive aspects relevant to Islamic banking. An important area that requires further exploration is the role of Shariah governance in shaping human capital development within Islamic finance, understanding the reasons behind the observed negative correlation.

Despite its significance, the relationship between human capital and Islamic banking has received limited attention. This review paper not only addresses this gap but also lays the groundwork for future studies in this important and emerging field.

The study aims to explore digital transformation from the viewpoint of human resource management to uncover possible threads of relationship using bibliometric analysis. It also aims to identify the trending research themes within the domains of digital transformation (DT) and human resource management (HRM) collectively.

The research employs a mix of quantitative bibliometric techniques and qualitative content analysis. A corpus of 227 articles retrieved from the Scopus database was analyzed using the R-based Biblioshiny and VOS viewer.

The study shows publication trends, influential authors, leading journals, highly productive institutions, and, countries in the domain of DT and HRM. Co-citation and co-occurrence analysis was undertaken to identify the research clusters, depicting trending research themes that extensively dominate the research under this domain.

This study will serve as a ready reckoner for academicians and business leaders, giving them useful insights to make their road towards digital transformation less challenging with the assistance of human capital.

This study is one of the initial efforts to quantitatively synthesize the results of earlier publications using bibliometric techniques in the domain of DT and HRM together. It will aid researchers in locating research gaps and filling those gaps in the future.

The advent of the digital technologies (DTs), coincided with the pandemic and global conflicts, has proven to be an unprecedented and transformative era for supply chain management (SCM). DTs are reshaping the way organizations plan, execute, and optimize their SC operations. Throughout this book, we posit that the adoption of digital supply chain management (DSCM) has become essential for staying competitive and responsive in a rapidly evolving business environment. However, amid technological advancements and digital solutions, there exists a critical factor that often goes overlooked – the significance of intangible assets, specifically intellectual capital (IC). This chapter comprehensively explores the role of an organization's IC in the adoption and performance of DSCM. We employ a comprehensive analytical approach, drawing upon existing literature from various sources to elucidate the relationship between IC and DSCM. Synthesizing insights from the literature, the chapter shows how each constituent of IC contributes to the adoption, operation, and performance improvement of DSCM. The discussion in the chapter shows that human capital (HC) forms foundations, as the knowledge, skills, and abilities (KSAs) of the employees are prerequisites essential for understanding, adopting, and capitalizing on DTs in SCM. The analysis also reveals that SC, which represents organizational processes, digital tools, and knowledge repositories, supports the seamless integration of DTs within SCs. Similarly, RC, by nurturing trust, open communication, and collaborative networks, plays an instrumental role in establishing ecosystems that help the adoption and effective functioning of DSCM. This chapter makes a convincing case to consider IC as the strategic component while DSCM adoption and performance.

The purpose of this study involves analysing the factors of and barriers to innovation and their respective impacts (directly and indirectly) on the competitiveness of both destination and their host companies.

Based on primary data collected by questionnaire from a sample of 119 companies operating in the tourism sector in the autonomous region of Madeira (Portugal), the authors applied a quantitative methodology with recourse to econometric models and multiple linear regression.

Comprehensive results based on a conceptual model are obtained through the analysis of competitiveness tourism-based and innovation factors. The study identifies and empirically tests the existing and underlying relationships between innovation (factors and barriers) as the means of leveraging the competitiveness of destinations and their companies.

The results hold important theoretical and practical implications contributing towards innovation for competitiveness and filling a shortcoming identified in the literature.

This study aims to reveal to what extent successful European listed firms depend on their intellectual capital investment in achieving business success during the global financial crisis.

This study used value added intellectual coefficient (VAIC) methodology to measure the effect of intellectual capital on financial performance of business, which consist of 683 the sample listed firms. To examine the nexus between intellectual capital, legal origin and firm performance, estimated panel test and ordinary least squares regression model is used to data obtained from a sample of European countries.

The finding of this study suggests that there exists a positive relationship between intellectual capital and firm performance with return on assets (ROA) before the financial crisis, while firm performance with return on equity did not contribute to intellectual capital before and after the crisis period. Additionally, common law countries have a positive and statistically significant impact on firm performance with ROA for the before-crisis period, while code law countries have positively significant effect with VAIC on ROA.

The VAIC method has played a critical role in the management decision-making process to integrate the intellectual capital in the financial crisis period.

This study examines intellectual capital components such as human capital, structural capital and process capital efficiencies and firm performance in the legal origin context. The empirical evidence shows that there are significant impacts of legal origin on the nexus between intellectual capital and performance of listed firms during the global financial crisis.

The study evaluates the influence of human capital efficiency (HCE) and market power on bank performance.

The study employs two measures of bank performance: profitability and stability. Unbalanced panel data of 35 banks operating in Kenya for 2005–2020 collected from published financial statements is utilized. The study employs the feasible generalized least squares (FGLS) method in the analysis and the two-step system generalized method of moments (GMM) for robustness check.

The study affirms an inverted U-shaped relationship between market power and bank performance. The effect of market power on bank profitability is enhanced when a bank has highly efficient human capital. Further, HCE significantly impacts bank stability for banks with low HCE. Interestingly, a further increase in HCE narrows the net interest margins for banks with high HCE, conferring welfare benefits to customers as interest rate spreads shrink.

This study provides important insights into the role of human capital in bank performance. First, banks ought to invest in promoting HCE through training and development. As regulators root for bank consolidation, attention to HCE is imperative for fostering profitability and stability.

The study fills an essential gap in the literature by evaluating the effect of firm-level market power on bank performance in an emerging market. We adopt a novel stochastic frontier estimator to generate the Lerner index. Further, this is the first study known to the authors to evaluate the effect of market power on bank performance in the context of human capital efficiency variations.

This final chapter delves into the future of digital supply chain management (DSCM) amid today's dynamic business environment, shaped by technological advancements and factors like automation, artificial intelligence (AI), sustainability, and resilience. It emphasizes the crucial role of digital technologies (DTs) such as AI, the Internet of Things (IoT), Industrial IoT, and the Internet of Everything (IoET), along with blockchain, in revolutionizing supply chain operations. These technologies enable agility, flexibility, efficiency, and responsiveness, crucial for supply chains to proactively adapt to market changes. The chapter explores the trends in DSCs, focusing on real-time data analytics, end-to-end visibility, sustainability, and resilience. It highlights the growing importance of transparency in supply chains, driven by consumer demand for sustainable practices and product origins. DSCM is identified as pivotal for prioritizing sustainability, leading organizations toward green practices. Despite the opportunities in DSCM, challenges like cybersecurity, data management complexities, geopolitical uncertainties, and talent shortages are acknowledged. To overcome these, the chapter stresses strategic foresight in DSCM and the importance of robust process management, risk management, and talent development. The future-readiness of supply chain professionals is discussed, highlighting the need for change management, development of social and deep work skills, collaboration, and ethical practices. The chapter concludes by underscoring the transformative potential of DTs in the digital era, urging organizations to embrace innovation, transparency, and sustainability in their supply chains, recognizing that the future of DSC is an imminent reality.

As human resource development (HRD) seeks to develop organizations and unleash human expertise (Swanson and Holton, 2009), leaders should be encouraged to consider every employee as a complex individual with unique needs and aspirations. The purpose of this paper is to introduce the concept of equity leadership (EL), which identifies individual employees’ personal and professional resource, relationship and opportunity needs in an effort to support employees in reaching their fullest potential in the workforce, therefore increasing positive organizational outcomes.

The theoretical foundations of EL are social exchange theory (SET; Saks and Rotman, 2006) and the ERG theory of motivation (Alderfer, 1969). SET recognizes the give-and-take relationship between leaders and employees, while ERG theory of motivation considers an individual’s personal and professional existence, relatedness and growth needs. The theories provide a foundation for EL’s definition.

EL posits that leaders’ attention to employees’ resource, relationship and opportunity needs in the workplace could result in a positive effect on the social exchange between leaders and employees. EL provides a framework for these exchanges to occur and for employee needs to be considered, thus resulting in increased employee engagement, productivity and retention.

EL can take a significant amount of time, especially when starting with new employees; however, the relationships and positive organizational outcomes provide justification for engaging in the leadership style.

This paper seeks to advance the field of HRD by defining EL, exploring the theoretical underpinnings of EL and providing actionable steps for leaders to put EL into action.

The nuanced theory of EL encourages organizations to evolve from the factory model of expectations to a model that considers the unique needs of individuals in organizations. Grounded partly in SET, EL promotes positive relationships between leaders and employees.

There are many leadership theories; however, EL, unlike any other leadership theory, uniquely considers the individual needs of each employee through consistent one-on-one conversations between the leader and individual employees to discover employee needs and also strives for positive organizational outcomes as a result of the social exchanges.

The purpose of this research is to verify whether the disclosure of intellectual capital (IC) positively affects the level of integration of financial and sustainability information.

The sample of the analysis relies on European public companies. The data were gathered from Refinitiv, focussing on a multi-year observation from 2013 to 2021 and performing a fixed-effect regression. According to the extant literature, the authors developed the Intellectual Capital Score and the Integrated Thinking and Reporting Score.

The more disclosure of IC, the more financial and sustainability information is integrated. Indeed, the results confirm that the disclosure of IC enhances the level of integration of financial and sustainability information.

The study enriches academic knowledge about IC in conjunction with integrated reporting (IR) and integrated thinking by highlighting its relevance in the value-creation process and acting as a trait d’union of the disciplines.

For standard setters, the research may be framed to redefine the guidelines explaining the information on IC to be disclosed. Moreover, it could be helpful for practitioners when identifying the IC information that deserves to be disclosed, other than being exploitable to conduct enterprises geared towards adopting integrated reports.

This study answers the call for further research on the relationship between financial information and sustainability information to highlight their joint perspectives quantitatively.