Search results

This paper aims to investigate the direct relationship between green human resource management (GHRM) practices and environmental performance (EP) in Palestinian universities, as well as the mediating role of management support (MS) and green organisational culture (GOC) in this relationship.

A quantitative approach was used in this study. The data were collected from 351 employees working in Palestinian universities through a questionnaire and analysed using partial least squares structural equation modelling.

The study finds that the implementation of GHRM practices positively enhances EP. The results further demonstrate that GHRM practices influence both MS and GOC. Furthermore, this study reveals that both MS and GOC play a significant role in mediating the relationship between GHRM and EP.

This study adds to the existing literature by providing a conceptual framework and empirical evidence of the correlation between GHRM, GOC, MS and EP, specifically in university settings. Educational institutions can use this study’s findings to foster a green culture and gain endorsement from top-level management. This approach promotes the adoption of eco-friendly practices and the development of environmental strategies that can influence EP.

This study contributes to the field by enhancing the understanding of the ability–motivation–opportunity theory in the context of Palestinian universities. Specifically, this study investigates how GHRM practices and GOC establish core competence for sustainable EP. Furthermore, the findings reveal a positive influence of GHRM practices on both GOC and MS. Finally, this study’s empirical evidence highlights the significance of GHRM practices in fostering GOC, MS and, ultimately, improving EP within universities.

This paper aims to investigate the relationship between total quality management (TQM) and the innovation performance of small and medium enterprises (SMEs) through empirical testing. It also seeks to determine whether the relationship between TQM and SMEs’ innovation is mediated by organizational culture (OC).

Data from managers/owners of food SMEs in the West Bank regions of Palestine were collected through a questionnaire that was assessed for validity and reliability. A structural equation model (SEM) was constructed using Smart PLS 3.9.2 to investigate the relationships.

The statistical results contribute to the existing literature by demonstrating a direct and positive relationship between TQM and OC where both have a positive and significant impact on innovation in food SMEs. Additionally, the study found that there is a significant and positive indirect impact of TQM on innovation in food SMEs, which is mediated by OC.

The study's results offer valuable insights to food SMEs' managers/owners in the current dynamic manufacturing landscape, with a focus on using TQM as a means of enhancing their innovation. The findings can provide guidance to food SMEs by highlighting the significance of OC, as it impacts the effective implementation of TQM and subsequently leads to an improvement in innovation levels.

This study enhances the existing literature on TQM by providing an in-depth understanding of TQM as perceived by food SMEs in Palestine. It addresses the gap in empirical research on the combined impact of TQM and OC on innovations in food SMEs. The study contributes to the theoretical framework and has significant managerial implications, providing recommendations for future research.

The paper aims to examine the association of green human resource management (GHRM) with organisational sustainability (OS) through the mediating function of corporate social responsibility (CSR) and organisational citizenship behaviour for the environment (OCBE) in Palestinian health-care organisations.

The paper applied a quantitative method in which data are collected from a survey with 88 human resources and quality managers who work in Palestinian health-care organisations. Furthermore, the structural equation modelling method of partial least squares was used for the data analysis.

The results demonstrated that GHRM practices positively influenced CSR and OCBE, which eventually influenced OS. Notably, this study offers empirical insights into how to improve OS through CSR, OCBE and GHRM approaches.

This paper presents the implications for achieving the health care sector’s long-term sustainability by linking strategic environmental goals of human resources management practices with practices of social responsibility and organisational citizenship behaviour, which ensures employee participation in formulating policies and strategies for the organization.

This study aims to examine the relationship between corporate governance mechanisms, namely, board independence, board size and gender diversity, and the extent of corporate social responsibility (CSR) disclosure for companies listed on the Saudi stock exchange.

Data has been extracted from the annual reports of a sample of 67 companies listed on the Saudi Stock Exchange during the period 2014–2019. Three panel data techniques have been used to investigate the association between governance variables and the extent of CSR disclosures after statistically controlling the effects of the size, leverage and profitability of the companies.

The results of this study indicate that board independence and board size have positive and significant associations with the extent of CSR disclosures. However, the study finds that the percentage of female representation on the board has a positive effect on the extent of CSR disclosure, but that this effect is not statistically significant.

The results of this study are limited to the context in which the study was conducted, which is the Saudi stock exchange during the period 2014–2019, and then the generalization of the results may be limited to listed companies operating in a similar social and economic context. Also, the data sources in this study were limited to the annual reports of companies only.

The results of this study provide some indications for policymakers in Saudi Arabia to take what is necessary to promote corporate governance mechanisms and, therefore, enhance CSR practices.

This study contributes to the literature on CSR by providing empirical evidence on the impact of corporate governance mechanisms on the extent of CSR disclosure from one of the developing countries, which is Saudi Arabia.

According to the World Health Organization (WHO), the alarming spread of coronavirus (COVID-19) began to shock the world on 31 December 2019, and it was first detected in Wuhan, Hubei, in China when a patient presented with pneumonia. To date, the virus has recorded over 2,088,663 cases worldwide. The impact of COVID-19 would be precisely worrying as it aggravated not only tourism but also the learning behaviour of tourism students. What are the effects of the COVID-19 pandemic on the learning behaviour of tourism students? What lessons could be learned to make it more sustainable for the students? And finally, what would be the suggested resilient strategies for the tourism students in the post-pandemic era? There is no original study conducted to focalise investigation on revealing the negative characteristics of COVID-19 and the learning curve of university students in Malaysia. However, the main objectives of this chapter are to provide an overview of the effects of COVID-19 in the learning behaviour of tourism students for sustainable education and the factors that distress students' minds and how these helped students to share the positive aspects with others. It is gradually visible that the effects of COVID-19 on learning behaviour and dangers to university students in Malaysia and their significance on students' emotional change or learning behaviours are not well perceived. This chapter recommends that educational institutions produce studies to proliferate and document the pandemic's impact on the educational system. It is crucial for tourism students for sustainable education in the current time.

The purpose of this study is to examine the impact of board diversity (e.g. nationality, gender and educational level) on financial performance for a sample of banks listed in 11 countries in the Middle East and North Africa region.

This paper uses the system generalized method of moments estimation approach on the data of banks listed in the MENA countries over the period 2011–2018 to investigate the relationship between board diversity and financial performance. Also, the findings are supported by additional robustness tests, including ordinary least squares, fixed and random effect techniques.

The empirical results show that there is a significant relationship between board diversity and financial performance in banks. Specifically, the findings demonstrate that board diversity related to nationality has a significant positive impact on bank performance. The findings also show an insignificant association between gender and educational level diversity and bank performance. The robustness analysis supports the findings of the baseline model.

The study provides multi-country evidence on the importance of board diversity in the MENA region and it sheds light on possible tracks for future reforms aimed at enhancing the effectiveness of the board’s functions.

This paper extends the existing literature by providing empirical evidence on the association between board diversity and financial performance of banks in the MENA countries. This paper also provides preliminary evidence on the importance of board diversity to influence financial performance.

This paper aims to investigate the economic substance of Islamic banks’ transaction as perceived by the employees and regulators of banks and the effect of such substance on the need for special accounting standards for Islamic banks. If there is a distinctive “Islamic economic substance”, then special accounting practices may be necessary such as the standards of the Accounting and Auditing Organization for Islamic Financial Institutions.

A qualitative inquiry on one of the leading Islamic banks in the Middle East was conducted to investigate the economic substance of the bank’s main two transactions; the deposit system and Murabaha financing, as perceived by informants within one of the earliest Islamic banks and its regulators.

It is found that despite the belief that the transactions under examination were different from equivalents within conventional banking, practice within the bank was not consistent with such a belief. Informants largely perceived the economic reality of the investigated transaction as being not different from conventional banks’ transactions, and this would affect the need for special accounting and regulatory frameworks.

This investigation is confined to informants working within one Islamic bank; their views and perceptions may not coincide with those working in other Islamic banks in the world.

The results of this investigation provide policy implications for Islamic banks, regulators and standards setters in regard to the need for special accounting standards for Islamic banks.

The paper is one of the first papers that uses a qualitative inquiry on the main transactions of Islamic banks and the related need for special accounting practices. The paper provides a new perspective on the debate over whether Islamic banking is genuinely innovative or is merely a replicate for conventional banking.

The relationships between integrated reporting quality (IRQ) and corporate governance characteristics have been studied extensively, but the results are still inconclusive and, sometimes, contradictory. The purpose of this paper is to systematize the results of previously published studies on the relationship between corporate governance and IRQ.

This paper uses several complementary theoretical perspectives (agency, stakeholder and signaling theory). The relevant aspects of the corporate governance system are the attributes and composition of the board, the existence of a social responsibility committee, the quality of the audit committee, integrated report assurance and ownership structures. The sample consisted of 61 papers published in top journals between 2015 and 2021. Meta-analytic procedures were applied on bivariate and partial correlations between IRQ and the identified corporate governance characteristics.

The results confirm that director independence, the existence of a social responsibility committee, institutional ownership and the hiring of a Big 4 auditor are significantly correlated with IRQ. On the other hand, board gender diversity, audit committee independence and dedicated assurance have a positive but nonsignificant impact on IRQ. Chairperson-chief executive officer duality does not seem to impact report quality, while ownership concentration has a negative but nonsignificant impact on IRQ.

Future research can improve the measurement of focal indicators by using a common set of variables for comparability, favoring disaggregate measures of corporate governance and updating the measurement of some indicators. Future research could also propose new indicators in the area of corporate governance and expand the theoretical domain of IRQ research.

The findings emphasize the need to explicitly consider the role of corporate governance structures and arrangements in improving IRQ. Through meta-analysis, the paper aims to provide a comprehensive and generalizable set of findings, suggesting that corporate governance indicators cannot be overlooked as predictors of integrated reporting.

This paper aims to find out the similarities and differences in meaning between the word “al amanah” and trust.

As a qualitative research, a content analysis is used in three stages. First, to elaborate the exegesis of the related Qur’anic verses together with the background narration or asbab un-nuzul if any and the Prophetic hadith where the word amanah is and to analyse and conclude its meanings. Second, the word “trust” is analysed based on the discussions in the literature which will lead to its specific meanings. Third, the concluded meanings of amanah and trust are to be compared to find out their similarities and differences.

Amanah and trust have the similar meanings: safe, confident, ability to fulfil the expectation of the person who trust, having competence or expertise to perform duty, deliver commitments, keep promises, work with a full of responsibility, integrity or obedient to moral principles. Differences: Amanah is not only oriented to humanity and responsibility in human’s relations but also, more importantly, to God Allah the Almighty, obeying His commands to make it as ibadah or acts of worshipping Allah the Almighty for maslahah or welfare for society.

The findings are considered important for companies or organisations. Before doing a commercial transaction or entering a contract or hiring an employee, they must study the quality of the counterparty whether they are capable to do the job as expected or not. In addition, the findings indicate that Islamic teachings concerning muamalat or Islamic rules for social dealings is universal in nature.

Being the first time to compare the word al amanah to trust, the findings point out the important elements to be evaluated when assigning a certain duty to an agent.

This paper aims to investigate the impact of board characteristics on environmental, social and governance (ESG) disclosure in the energy industry of emerging economies.

The authors adopt the Bloomberg ESG rating to measure the extent of ESG disclosure using a sample of 1,260 observations from BRICS emerging economies. Multiple regression techniques were used to estimate the effect of board characteristics on ESG disclosures of a sample Brazil, Russia, India, China, and South Africa (BRICS) listed companies between 2010 and 2019.

The authors find a relatively low (at 37%) level of ESG disclosure among the sampled firms and a relatively high degree of variability. The authors also find that board gender diversity, board composition and board diligence are positively related to the level of ESG disclosure while the study documents no relationship between board size and ESG disclosure.

The study’s findings highlight the importance of corporate board attributes in influencing strategic decisions such as the level of ESG disclosure and the findings may be useful to regulators, policymakers and investors in making informed investment decisions.

To the best of the authors’ knowledge, this study is one of the first attempts at examining the impact of board characteristics on ESG disclosure in the energy industry in emerging economies. The paper provides new evidence on the relationship between board characteristics (BC) and ESG disclosure in the energy industry of emerging BRICS countries within a panel multi-country research setting.