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Book part
Publication date: 29 May 2023

Charu Saxena, Shipra Pathak, Ramneek Ahluwalia and Pankaj Kathuria

Purpose: In this study, an attempt has been made to examine the compliance unit’s role in mediating the electronic government’s role in money laundering. E-government is clarified…

Abstract

Purpose: In this study, an attempt has been made to examine the compliance unit’s role in mediating the electronic government’s role in money laundering. E-government is clarified as the application of Information technology to encourage access and transfer of all aspects of government amenities and operations that impact transparency and accountability for the benefit of the people, trades, workforces and other stakeholders. The current study aims to assess whether the e-government can lessen or counterbalance the risks related to money laundering in the country and the mediating role of the compliance unit in reducing money laundering.

Methodology: This study practices structural modelling to assess the direct linkage between e-government and anti-money laundering and the indirect path between e-government and anti-money laundering that passes through the compliance unit as a mediator.

Findings: The findings prove that the compliance unit fully mediates the relationship between E-government and anti-money laundering. The direct path shows an insignificant relationship between e-government and money laundering, but this association becomes significant when the compliance unit is brought as a mediator.

Originality: This study directs that e-government runs on a sustainable ICT platform to improve transparency and accountability of all aspects of government facilities and actions for sustainable economic goals and help to diminish money laundering by enhancing transparency and accountability of government administration.

Details

Smart Analytics, Artificial Intelligence and Sustainable Performance Management in a Global Digitalised Economy
Type: Book
ISBN: 978-1-80382-555-7

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Book part
Publication date: 6 May 2024

Esam Emad Ghassab, Carol Ann Tilt and Kathyayini Kathy Rao

Drawing on new insights from the perspectives and experiences of board members, the purpose of this study is to determine the board attributes that influence board roles in…

Abstract

Drawing on new insights from the perspectives and experiences of board members, the purpose of this study is to determine the board attributes that influence board roles in improving the integration of corporate social responsibility (CSR) into corporate governance structures. In total, 10 in-depth semi-structured interviews were conducted with directors of listed Jordanian companies to explore their perceptions of the effect of board of directors' composition on CSR and CSR disclosure (CSRD). The key findings show that boards with a diverse range of directors is essential independent/nonexecutive members, directors with business and/or accounting backgrounds, and foreign members to determine if they aim to better manage their CSR. To take CSR to the next level in the Arab region, we need to strengthen corporate governance mechanisms, and put more pressures on companies to make changes in board composition. For example, we suggest that companies that appoint business-educated and foreign members to their boards tend to engage in more impactful social and environmental-related activities and reflect their sustainable development more effectively. The study responds to calls for further research adopting qualitative methods, such as case studies and interviews in order to obtain a complete and in-depth understanding of the influence of board composition on CSR/CSRD. The findings provide useful insights for practice, policymakers, and future research.

Details

The Emerald Handbook of Ethical Finance and Corporate Social Responsibility
Type: Book
ISBN: 978-1-80455-406-7

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