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The study aims to investigate the effect of Islamic religiosity on green purchase intention. The environmental dimension of spiritual well-being (i.e. environmental well-being) was analyzed as a mediator and green skepticism as a moderator.

The millennial generation was considered for data collection, and their preference toward green food was investigated by using a questionnaire. The responses were analyzed by using AMOS.

The results highlighted that Islamic religiosity significantly effects the green food purchase intention of the millennial generation. This relation is positively mediated by the environmental dimension of spiritual well-being (i.e. environmental well-being). Moreover, the green skepticism weakens the relationship between Islamic religiosity and green purchase intention.

The main emphasis of this research was on the millennial generation, and only their selection criteria for green food were considered. Moreover, the study has only considered the environmental dimension of spiritual well-being (i.e. environmental well-being) and ignored the other dimensions, including transcendental and personal/communal well-being. Therefore, future studies can focus on these dimensions while highlighting the purchase behavior toward other green or eco-friendly products.

The research has discussed the broader areas, and it can help marketers, religious scholars, farmers and managers to make efficient strategies for the millennial generation. The researchers focusing on green consumer behavior and sustainable issues can consider this study as a guideline for investigating the Muslim millennial generation’s behavior.

The study is to investigate the effect Islamic religiosity on green purchase intention. It has focused on all sustainable aspects, including green well-being, green skepticism to analyze the green purchase intention of millennial generation.

Although the phenomenon of the corporate social responsibility disclosure (CSRD) has derived the interest of several scholars, in recent years, the comparative studies between Islamic banks (IBs) regarding CSRD quantity versus quality have not been the subject matter of studies till now. In this perspective, this chapter aims to investigate the importance given by IBs to the quality and quantity disclosure of CSR. Moreover, it seeks to explore the impact of CSRD quality and quantity on the IBs' financial performance (FP). To meet these objectives, we used a sample of 59 IBs from 2011 to 2016 in the Arab world and non-Arab world. Then, by adopting the content analysis approach, the authors constructed two CSRD indexes (quality and quantity). The empirical results indicated that IBs give more importance to the qualitative disclosure than the quantitative. Our findings will be very helpful for the policymakers and the managers of IBs because maintaining a good CSRD policy increases the capacity of IBs to deal with possible reputational events, thus protecting their profits and financial results. As far as the comparison between the Arabian and non-Arabian IBs, based on financial reports and Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) governance standard N°7 is concerned, our study is among the first studies that provides two new CSRD indexes (quantity and quality).

This paper aims to document international evidence of the impact of a board-level governance bundle [size, independence, CEO duality, gender diversity and sustainability committee (SC)] on sustainability reporting (SR) and, separately, on its three dimensions (economic, environmental and social).

The sample includes 370 listed firms from 50 countries. A GRI standards-based disclosure index was constructed to quantify SR across various reporting media.

The baseline findings show that SC positively affects SR and its three dimensions. Board size also has a significant and positive impact on SR and two of its dimensions (economic and social). Similarly, board independence and CEO duality have a significant but negative association with SR and the same two dimensions. Finally, board gender diversity has no significant impact on SR and all its three dimensions.

The findings that only SC significantly influences SR, and its three dimensions, have important implications for corporate governance reforms internationally to improve SR in countries where such committees are not yet part of the board of directors’ sub-committees.

Overall, this study contributes to board characteristics–SR literature and holds significant theoretical and practical implications.

The purpose of this study was to determine the influence of environmental pH on production of biofilms and virulence genes expression in Pseudomonas aeruginosa.

Among 303 clinical and environmental samples 109 (61 + 48) isolates were identified as clinical and environmental P. aeruginosa isolates, respectively. Clinical samples were obtained from patients in the Al-Yarmouk hospital in Baghdad city, Iraq. Waste water from Al-Yarmouk hospital was used from site before treatment unit to collect environmental samples. The ability of producing biofilm at various pH levels was examined by microtiter plate and the prevalence of Alg D, Psl A and Pel A was determined by quantitative real time-polymerase chain reaction (qRT-PCR).

This study showed that the ability of clinical and environmental isolates to biofilm development was observed in 86.9% and 85.42% of clinical and environmental isolates, respectively. As well as, the environmental P. aeruginosa isolates showed the highest biofilm production at pH 7. Clinical isolates showed the highest genes expression of Alg D, Psl A and Pel A as compared to environmental isolates with pH change. In general, both clinical and environmental isolates formed biofilm and carried AlgD, PslA and PelA genes. Also, alkaline pH was favored for biofilm production.

There are very few studies done to find out the influence of environmental pH on production of biofilms and virulence genes expression in Pseudomonas aeruginosa. This study is unique as it has highlighted the influence of environmental pH on the ability of clinical and environmental isolates to biofilm development and genes expression.

The main purpose of the Dubai Electricity and Water Authority (DEWA) sustainability case is to allow students to explore how nonfinancial information reported in sustainability plays a vital role in maintaining a trade-off between current economic pressure and future environmental needs.

This is an exploratory study in nature using a qualitative case study approach. The case requires an examination of DEWA's sustainability reporting (SR) in the context of Global Reporting Initiatives (GRIs). This case is designed to assist students in gauging DEWA's sustainability and explore how the company evaluates the materiality of sustainability issues.

With stakeholders' and investors' increased interest in sustainability, the authors argue that accounting programs should incorporate this topic into their curricula. The case enables students to focus on sustainability-related initiatives with DEWA that are aligned with GRI initiatives. The case might be instructive for both undergraduate and postgraduate students studying environmental and management accounting.

This case study is the first of its kind in the Gulf Cooperation Council (GCC) region to comprehensively analyze DEWA's sustainability practices concerning GRI-based SR. This study widens the understanding of DEWA's implementation of GRI standards in the preparation of its sustainability reports.

This study aims to examine the impact of firm-level corporate social responsibility (CSR) governance characteristics on the extent, quality and comprehensiveness of CSR reporting of Pakistani listed enterprises.

This study used content analysis of corporate annual reports and stand-alone CSR reports available on corporate websites in 2021 to identify CSR-related governance features and to calculate CSR reporting scores. Multivariate regression is used to test relationships. In addition, the analysis tested the moderating role of profitability in these relationships.

Firm-level CSR governance characteristics contribute to the extent, quality and comprehensiveness of CSR reporting in a developing country. Further, results confirm that profitability moderates the relationship between CSR governance and the extent and comprehensiveness of CSR reporting.

This study employed cross-sectional data and focused on a single developing country. Future studies might include a cross-national sample and longitudinal data to demonstrate the broader relevance of these findings. The outcomes of this study are restricted to CSR disclosures based on CSR reports and annual reports. Future research may examine additional corporate communication channels, such as websites and social media platforms.

This research validates the important role of CSR governance mechanisms as a driver of comprehensive CSR reporting. Business leaders and policymakers can facilitate improved corporate reporting by requiring companies to implement CSR-related governance mechanisms.

This is the first study to test the influence of firm-level CSR governance mechanisms in promoting the quantity, quality and comprehensiveness of CSR reporting in a developing country.

The purpose of this paper is to provide an empirical evidence concerning the influence of Corporate governance and voluntary disclosures in annual reports: a post-International Financial Reporting Standards adoption evidence from an emerging capital market.

Data were collected from the annual reports of all 22 listed non-financial firms over a five-year period. Using content analysis, the audited annual reports of the firms were scored on the extent of overall and four specific types of voluntary disclosures made. The panel data obtained were analyzed using a generalized ordinary least squares regression model.

The findings of the study show that voluntary disclosures among the firms are low even after the adoption of IFRS. Corporate governance attributes of board size and board leadership structure are significant determinants of the extent of voluntary disclosures made by the firms. However, board independence and auditor type exhibit only a significant positive effect on voluntary financial and forward-looking information disclosures.

Firms’ voluntary information disclosure and governance variables were restricted to those in annual reports, which may partially reflect the reality of firms’ disclosure and governance practices.

The present study offers useful insights to regulators of the capital market to strengthen monitoring of firms to ensure strict adherence to corporate governance best practice guidelines as a means of improving information environment.

This study is one of the very few ones in Africa, especially in the context of Ghana Stock Exchange, to use post-IFRS data and examine a disaggregated voluntary disclosure by firms.

This study aims to assess whether non-financial corporate social responsibility (CSR) information decreases audit risk and audit scope and enables speedier completion of audit reports. The study also investigates whether institutional investors’ ownership (IIO) has an influence on the association between CSR disclosures and audit report lag (ARL).

This study uses a sample of 154 Saudi firms over 2016–2021 (837 observations) and applies ordinary least square regression to examine the study hypotheses.

This study’s results show that ARL is significantly shorter for firms with higher CSR disclosures. Furthermore, the findings show that IIO has no significant impact on the association between CSR disclosures and ARL.

This study offers new insights into how auditors respond to CSR disclosures and whether institutional investor monitoring influences the audit process in an emerging economy.

Sleep quality has been associated with health and safety issues influencing construction labour productivity in developing countries. Despite its significantly adverse contribution to these facets if left unattended to, limited studies have sought to establish its prevalence and causal factors in labour-intensive contexts. This study aims to bridge the gap between the prevalence and casual factors of poor sleep quality among construction workers.

Adopting a case study research design, data were collected from a randomly selected sample of construction workers (n = 475) recruited from four construction-based corporations in Southern India. Self-administered questionnaires comprising a Pittsburgh Sleep Quality Index (PSQI) scale was used to measure sleep quality among respondents alongside demographic characteristics, lifestyle preferences and work-habits data. Data were analysed using multivariate logistic regression analysis and descriptive statistical techniques.

Slightly more than a third of the construction workers (n = 33.9%) surveyed experienced poor sleep quality based on a PSQI method score of = 5. Also, the nexus between demographic characteristics, lifestyle preferences and work habits on the incidence of poor sleep quality among construction workers was confirmed.

The study contributes to the contemporary discourse on improving sleep health of construction workers to enhance their well-being thereby enabling their contribution towards achieving improved construction labour productivity.

This study makes an original contribution to the extent that it seeks to not only determine the prevalence of sleep quality within the construction industry and associated causal factors but to explore its implications on construction labour productivity.

This paper aims to investigate the key drivers of social media adoption intention by small- and medium-sized enterprises (SMEs).

It uses a multi-perspective framework combining technological, organizational and environmental elements affecting SMEs. Data were collected from a random sample of 1,700 SMEs operating in the UAE. Partial least squares structural equation modeling was used to analyze the data.

The results showed that the technology construct had no significant effect on social media adoption, but both organization and environment constructs were significant.

This has implications for social media experts and anyone wishing to encourage social media use by SMEs.

Conceptually, it develops a suitable multi-perspective framework covering various factors that may affect social media use. It also tests the framework empirically on a sample of SMEs from the UAE.