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This study aims to examine the roles of board gender and cultural diversities in driving social sustainability practices through the moderating effect of board structure policies in the logistics and transportation sector.

The authors conducted fixed-effects regression with 2005–2019 data from Thomson Reuters Eikon.

The results showed that female directors are significant predictors of social sustainability across the four dimensions of human rights, workforce, product responsibility and community development. Additionally, directors with different cultural backgrounds (but not the workforce) are significant determinants of community development, human rights and product responsibility. Furthermore, although board structure policies positively moderate the relationship between board gender diversity and social sustainability, they fail to moderate the relationship between board cultural diversity and social sustainability.

The findings have crucial implications for the logistics and transportation sector's social sustainability and may help the sector align with employees' and society's expectations. The incorporation of board gender and cultural diversities into the research design was a response to calls by the European Union (EU) and the United Nations (UN) to address board configuration and stakeholders' concerns.

This study aims mainly to test the effect of audit committee independence and expertise attributes on corporate social responsibility (CSR) reporting, assurance and global reporting initiative (GRI) framework adoption and to investigate how CSR committee existence moderates this main relationship.

The study uses a large global sample that includes all (59,172) firm-year observations having CSR-related data in the Thomson Reuters Eikon database for a period between 2002 and 2019. The empirical analyses are based on random-effects logistic panel regression and Hayes methodology for the moderation analysis.

The study finds that audit committee independence and expertise are significantly associated with CSR reporting, CSR report assurance and GRI framework adoption. Moderation analysis largely supports the existence of a substitution role between audit and CSR committees and implies that audit committees are significant predictors of CSR reporting, assurance and GRI framework adoption mostly in the absence of the CSR committee.

The findings propose audit committee members be extra-vigilant in CSR reporting and assurance practices arising from undertaking substitution roles with the CSR committee. Hence, firms may configure their corporate structure in line with the results such as augmenting the audit committee with independent and expert members if they do not constitute a CSR committee. If firms establish a CSR committee, audit committee members may allocate less time to CSR reporting and assurance and more time to financial reporting quality.

This is the first study, to the best of the authors’ knowledge, to investigate the direct and indirect effect of audit committees’ attributes not only on CSR disclosure but also on GRI implementation and CSR reporting external assurance, considering the CSR committee’s possible substitutability or complementarity moderating role. This research develops a deeper understanding of audit committees’ non-financial role.

Drawing on legitimacy theory, this study aims to investigate whether the benefits of the external assurance process pass beyond the current period and help firms improve corporate social responsibility (CSR) performance in the subsequent periods. Furthermore, the authors examine whether corporate governance (CG) and firm visibility moderate the relationship between assurance and CSR performance.

The authors retrieved data from Thomson Reuters from 2002 to 2019 and executed a fixed-effects (FE) panel regression analysis. The country-level sample distribution includes 63 countries with 4,625 unique firms and 29,054 data points within these countries. The authors run several robustness tests using an alternative subsample, instrumental variable regression analysis, country-industry-year FE regression analysis, excluding the financial sector and including additional control variables and regression analysis based on propensity score matching.

The findings indicate that external assurance helps firms achieve greater CSR performance in the current period and the subsequent two periods following external assurance. However, external assurance exerts its strongest positive impact on CSR performance in the current period, and its influence extends, albeit at a weaker level, to the following two periods. Furthermore, the first moderation analysis reveals that governance structure helps firms translate the assurance process into the greater social performance but does not help to achieve higher environmental performance. The second moderation analysis reveals that firm visibility/size positively moderates between the assurance process and governance and social performance but not between the assurance process and environmental performance.

Despite the concurrent association between CSR performance and assurance being examined before, the lag-lead relationship is the novelty of the study to highlight the long-term effect of assurance on CSR performance. Besides, although the direct effect of both CG practices and firm visibility on CSR performance and the external assurance process has been investigated before, the authors extend the literature by examining the moderating effect of CG practices and firm visibility on the external assurance and CSR performance relationship. This provides a better explanation of the extent to which the effect of external assurance on CSR performance is constructed and conditioned by CG practices and firm visibility, thereby drawing attention to contingencies’ role in firms’ practices.

This paper focuses exclusively on the drivers and consequences of Global Reporting Initiative (GRI) adoption in sustainability reports with a particular focus on corporate social responsibility (CSR) mechanisms.

The sample includes 63 countries with 4,625 unique firms in these countries and 29,054 firm-year observations between 2002 and 2019. The empirical methodology is logistic and linear regression analyses with country and year fixed effects.

The findings show that CSR committees and executive CSR compensation stimulate firms' GRI adoption. Furthermore, while GRI adoption enhanced firm value in the earlier period of 2002–2010, it weakened firm value in the later period between 2011 and 2019 implying a loss of value relevance. However, the moderating effect of CSR committees and executive CSR compensation on GRI adoption has led to higher firm value in recent times. A more in-depth investigation of polluting versus non-polluting sectors and weak and strong institutional environments reveals both convergence and divergence respectively among these sub-samples. The results are robust to alternative samplings, alternative methodology and endogeneity concerns.

The main limitations of the study are the binary nature of key variables, such as CSR committee, executive CSR compensation and GRI adoption, due to the availability of binary data but not continuous data.

Firms allocate substantial funds for SR and following GRI guidelines; hence, the findings guide them on how to ensure the return on this investment.

Shareholders who particularly pursue socially responsible investment can shape their investment portfolios in firms that engage with sustainability reporting (SR) and GRI adoption practices.

It is not clear in the literature if CSR committees will adopt the GRI for SR because of any incentive. Thus, we examine if the CSR committee and executive CSR compensation can play a direct role in GRI adoption and play a moderating role between GRI adoption and firm value. Moreover, whether GRI adoption and its value relevance might change across periods, sectors (polluting versus non-polluting) and varying institutional environments (investor protection) are addressed in this study.

The purpose of this study is to investigate empirically what affects Global Reporting Initiative (GRI)-based sustainability reporting and its relationship with firm performance in the aviation industry between 2006 and 2015.

The authors derived data from the GRI Sustainability Disclosure Database and Thomson Reuters EIKON; from the former, they downloaded GRI-based reports, and from the latter, they obtained financial data. The authors performed four-level analysis – report existence, report count, application level of report and firm performance –using various regression models (i.e. logistic regression, Poisson regression, ordered logistic regression and ordinary least squares regression).

First, the authors based the analysis on the existence of GRI-based sustainability reports, which showed that firm size and leverage are positively associated with sustainability reporting. Contrary to expectations, ownership was negatively associated. Furthermore, free cash flow per share, growth and profitability do not have significant effects on sustainability reporting, in contrast to expectations. Subsequent analysis was based on report count (number of total published reports within the examination period) and application levels of reports. Compared to the preceding analysis, there were no notable surprises. In addition, we found evidence that growth is negatively associated with application levels of reports (partially supported). Thus, report existence, report count and application level results largely confirm each other. Finally, the authors tested the effect of sustainability reporting on firm performance, which did not produce significant results. Thus, in the aviation industry, sustainability reporting does not play a significant role in enhancing firm performance.

First, the findings show that larger and highly leveraged aviation firms can reduce agency and legitimacy costs through sustainability reporting. Surprisingly, the same assumption did not hold for ownership structure as the firms with diffused ownership base tend not to publish sustainability reports. Thus, boards are advised to establish and improve monitoring mechanisms in these types of firms. Second, although the number of aviation companies publishing separate sustainability reports has increased significantly over the years, almost half of the companies are not still producing sustainability reports. Hence, if the aviation industry believes the merits of engaging in sustainability issues and sincerely desires to enhance its sustainability reporting practices, the authors can suggest the following initiatives. Boards might encourage companies to incorporate sustainability issues into company operations by assigning the necessary financial and human resources. The boards might also establish a separate sustainability committee or department, which could focus on sustainability issues and reporting practices. Regulatory bodies could also encourage aviation companies to act in a socially and environmentally responsible manner by proposing legal requirements and providing guidance.

Relevant civil organisations and environmental activists might undertake more active roles to enhance awareness of sustainability issues in the aviation industry.

Most of the prior studies did not focus on standalone GRI-based sustainability reports, and they were conducted on limited samples and not the aviation industry in particular. This study aims to fill these gaps empirically by establishing testable hypotheses and attempting to demonstrate the validity of theoretical relationships in a wide range of data and among aviation companies worldwide. In this sense, this study is unique in what it undertakes. This study also tests whether sustainability reporting impacts firm value in the aviation industry which, to the best of the authors’ knowledge, has not been examined in prior studies to this extent.

Congestion as a consequence of the rapidly growing air traffic is one of the outstanding problems of the air transportation industry. Traffic impediment rates, having an increasing acceleration while the airport capacities have been kept constant due to several reasons, cause problems such as arrival/departure delays, schedule interruptions, cancellations and customer dissatisfaction. In this paper, the author aims to study transitioning from a single-hub air transportation system to a multi-hub infrastructure via Monte Carlo simulation.

The current hub has reached its capacity limits for long so that the growth potential of the air transportation has been affected adversely. One of the possible remedies suggested by authorities, professionals and academics was to transform the air transportation infrastructure into a multi-hub setting. Current air traffic of the country was modeled by means of simulation. Airport capacities and performances are simulated and analyzed under different scenarios considering a potential alternative hub along with the central one. Possible delays in both hubs are studied in case of moderately increasing traffic congestion.

As a result, decreased delay levels in the central hub are observed, whereas no delays are experienced in the potential one in all the scenarios.

This study, proposing to organize the national and international air traffic of the country while harmonizing the delay rates and increasing the passenger satisfaction, is to contribute significantly to the aviation sector companies, airliners and airport operators by shedding light on the imminent capacity issues air transportation industry is going to face.

The objective of this study is to investigate whether the institutional environment is associated with the adoption of integrated reporting.

The sample of the study is based on the firms included in the list of Fortune Global 500. The logistic regression analysis was run to test the proposed hypotheses.

The findings indicated that the code-law orientation and strength of the institutional quality are significantly associated (i.e. positively and negatively, respectively) with the integrated reporting of Fortune 500 companies. Firms are motivated for more transparency in stakeholder-oriented and weakly regulated contexts. Thus, stakeholder pressure is more influential than shareholder interest in motivating or forcing firms to issue integrated reports. Besides, there appears to be a trade-off between the public sector and the private sector in terms of ensuring an accountable and transparent business environment. If the public sector does not undertake its role in ensuring a transparent business environment, the private sector fills the gap. The results are robust to alternative sampling and methodologies.

This study implied that the stakeholder orientation of countries fosters the transparency and accountability of firms. Corporate behavior is impacted by the institutional strength or weakness of nations. The institutional theory provides an appropriate ground to understand drivers of corporate reporting practices of firms beyond firm-level characteristics.

The adoption of integrated reporting framework by Fortune 500 companies can be leveraged to alleviate concerns about their social and environmental impacts. Policy-makers in the countries which have a weak institutional environment force or encourage their firms to increasingly meet the transparency and accountability demands of society.

The research findings might play an encouraging role in that various stakeholders (i.e. customers, public, civil organizations and press) should undertake active roles and responsibilities to encourage firms to behave in socially and environmentally responsible ways.

This study adds to the literature by examining the influence of the institutional environment on the adoption of integrated reporting, using recent international data, and focusing on the largest companies according to the Fortune's annual Global 500 list. This study is one of the first to examine the association between a set of governance characteristics (i.e. board size, board independence and board diversity) and integrated reporting adoption.

This paper aims to review the motivation and benefits of implementing halal food safety certification (HFSC) from the upstream perspectives. Food safety certification (FSC) has long been a prevailing issue in the field of food safety research. However, there remains a general paucity of research in religion-specific form of FSC, such as the HFSC. At present, the limited existing studies on HFSC focus on the demand side, but studies on the supply side are scarce and largely inconclusive. The review is further scrutinised by addressing the internal and external motivations and benefits of HFSC.

The explanatory and general review of this paper is based on an extensive literature review in FSC as well as the author’s personal reflections on past research in halal certification.

The internal motivations concern a firm’s internal processes, people and the available resources, while the external motivations relate to a firm’s external elements such as government intervention and market pressure. A firm can reap the internal benefits, such as improved product quality, or enjoy the external benefits of better marketing and larger market shares.

The paper offers unique acumens and advances of a less-researched side of the halal food chain. It also compiles the conclusions of FSC research that could have a significant bearing on the internal and external impetuses and advantages of HFSC.

The purpose of this paper is to evaluate the levels of food safety knowledge, attitudes and practices (KAP) of food technical assistants (FTAs) working in dairy processing plants (DPPs) with different grades of prerequisite programs (PRPs) checklist.

An observational cross-sectional study was carried out by using a self-administered questionnaire and interviewing 76 FTAs occupied in DPPs in the city of Isfahan, Iran.

Out of a total score of 100, the participants received scores for knowledge (79.5 ± 14.9), attitudes (75.2 ± 9.9) and practices (86 ± 11.6) referred to the principles of Hazard analysis Critical Control Point (HACCP). It was found correlations between food safety knowledge and attitudes of FTAs (r = 0.38, p ≤ 0), knowledge and practices (r = 0.21, p = 0.03) and between attitudes and practices (r = 0.36, p ≤ 0). Moreover, there were also significant correlations between KAP scores and age (knowledge: r = 0.18, p = 0.06; attitude: r = 0.25, p = 0.01; practice: r = 0.22, p = 0.02) and KAP scores and job satisfaction level (knowledge: r = 0.27, p = 0. 01; attitude: r = 0.22, p = 0.02; practice: r = 0.27, p = 0). There was no significant correlation between educational background and KAP scores. Furthermore, no significant correlation was found in terms of gender.

Education of FTAs about food safety issues seems necessary. Such training should not only focus on theoretical aspects of knowledge but also be practical to foster positive attitudes toward food safety and promote practices among FTAs. Consideration to all principles of PRPs is recommended to implement food safety management system (FSMS) in food processing plants (FPPs).

Heritage buildings are consistently impacted by technical and pathological issues associated with their maintenance and conservation such as diminish of building's authenticity and damaging environmental impact. This paper aims to evaluate the environmental maintenance impact (EMI) of the Singgora roof tiles repair in heritage buildings. The EMI is an evaluation upon embodied carbon expenditure during maintenance phase, thus important in repair efficiency appraisal.

Calculation procedures within selected boundaries of life cycle assessment (LCA) and arbitrary period enabled evaluation of the EMI of Singgora roof tiles repair in heritage buildings during the maintenance phase.

Evaluation of the EMI could be appreciated as a carbon LCA of Singgora roof tiles repair and has been recognised in embodied carbon expenditure reduction in the form of CO₂ emissions mitigation. Importantly, the evaluation underpins decision-making for heritage buildings repair.

EMI evaluation encompasses all building types and forms, thus comprehends the associated applied methodologies. Moreover, the evaluation reflects the emerging environmental challenges of sustaining resilient buildings globally.

EMI evaluation highlights options that may be adopted in repair. Indirectly, this implicates heritage building preservation and place's identity protection. Significantly, the evaluation supports environmentally focused conservation and promotes a sustainable repair approach.

EMI evaluation of this paper may devoted to the holistic understanding of the complex relations between Singgora roof materials and their environmental performance. Meanwhile, the application of a carbon LCA had dictated integration of multidisciplinary of heritage buildings maintenance and conservation.