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1 – 10 of 38Waqas Anwar, Arshad Hasan and Franklin Nakpodia
Because of growing corporate tax scandals, there is an enhanced focus on corporate taxation by governments, institutions and the general public. Transparency in tax matters has…
Abstract
Purpose
Because of growing corporate tax scandals, there is an enhanced focus on corporate taxation by governments, institutions and the general public. Transparency in tax matters has been identified as critical for effectively managing and promoting socially responsible tax behaviour. This study aims to explore the impact of ownership structure, board and audit committee characteristics on corporate tax responsibility (CTR) disclosure.
Design/methodology/approach
This research collected data from the annual reports of Pakistani-listed firms over 12 years, from 2009 to 2020. Consequently, the data set encompasses a total of 1,800 firm-year observations. This study uses regression analysis to test the relationship between corporate governance and CTR disclosure.
Findings
The results show that board gender diversity, managerial ownership and audit committee independence promote tax responsibility disclosure. In contrast, family board membership, CEO duality, foreign ownership and family ownership negatively impact tax responsibility disclosure. Additional analyses reveal the specific information categories that produce the overall effects on tax responsibility disclosure and assess the moderating impact of family firms on the governance and CTR disclosure nexus.
Practical implications
Corporations can use the results to encourage practices that enhance transparency and improve the quality of disclosures. Regulatory authorities can use the findings to stipulate better protocols. Doing so will be vital for developing countries such as Pakistan to improve tax revenue and cultivate economic growth.
Originality/value
While this research represents, to the best of the authors’ knowledge, one of the first empirical investigations of the association between corporate governance and CTR, the results contribute to the corporate governance literature and offer fresh insights into CTR, an emerging dimension of corporate social responsibility.
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Muhammad Hamid Shahbaz, Sajjad Ahmad and Shahab Alam Malik
This study aims to explore green practices within small and medium-sized enterprises (SMEs) and their implications for determining environmental performance. Targeting SMEs in…
Abstract
Purpose
This study aims to explore green practices within small and medium-sized enterprises (SMEs) and their implications for determining environmental performance. Targeting SMEs in Pakistan, the study examines the influence of green intellectual capital (GIC), innovation and creativity on environmental performance.
Design/methodology/approach
A comprehensive survey addressed top, middle, and lower-level managerial perspectives. A sample of 243 respondents was statistically selected, and the survey questionnaire was used to measure the key constructs of the study. Using a 5-point Likert scale, the study captured the respondents' insights regarding green practices. Data analysis was executed using SPSS for descriptive tests and Smart-PLS 4 for advanced structural equation modeling (SEM).
Findings
GIC significantly enhances green innovation within SMEs, leading to improved environmental performance. Green creativity is a crucial moderator, indicating that SMEs have higher creative approaches to counter environmental challenges. These findings accentuate the importance of fostering an environment that stimulates green creativity to uplift GIC in achieving environmental performance.
Originality/value
The study offers a profound understanding of how SMEs in Pakistan leverage GIC to elevate their environmental performance, thereby providing strategic insights for businesses aiming for sustainable growth.
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Syed Imran Zaman and Simonov Kusi-Sarpong
The purpose of this study is to find out what is the relationship between sustainability toward consumer behavior. Consumer behavior is the method of choosing, buying and using…
Abstract
Purpose
The purpose of this study is to find out what is the relationship between sustainability toward consumer behavior. Consumer behavior is the method of choosing, buying and using goods and services with an attachment to needs and wants. Now consumers are aware about sustainability, they make purchase decisions according to environmental safety, benefit to the society and increase economic growth.
Design/methodology/approach
This study validates the result through experts in textile industry by using the Decision-Making Trial and Evaluation Laboratory approach. This method has many benefits which provide decision makers and experts to understand the interdependence and influential relation between the criteria by hierarchical approach.
Findings
According to the results, green culture (F8) and green brand (F3) are the most influential (causal) factors and exert a substantial amount of influence over other factors for achieving organizational performance and sustainability. On the other hand, past experience (F14) and time pressure (F12) are the most influenced (effect) factors that are highly influenced by other factors.
Practical implications
The study conducted in Pakistan underscores the significance of maintaining a healthy and pristine environment for future generations. Both consumers and organizations play a vital role in this endeavor. It is imperative that they actively promote and support goods and services that advocate for sustainability.
Social implications
Mangers should use long-term strategies that meet the high product value to enhance the organization’s reputation, so it will have positive consumer perception. If managers make policies to implement natural resources in their raw material, so this policy avoids conflicts and maintains a balance in our society.
Originality/value
This research delves into the complexities and subtleties associated with the identification and examination of the interconnections between the success factors of sustainability and consumer behavior.
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Mayuri Srivastava, Shradha Shivani and Sraboni Dutta
The purpose of this empirical study is to enable a better understanding of the construct sustainability-oriented entrepreneurial intentions (SEI) and thereby promote sustainable…
Abstract
Purpose
The purpose of this empirical study is to enable a better understanding of the construct sustainability-oriented entrepreneurial intentions (SEI) and thereby promote sustainable entrepreneurship. It aims to examine the significance of work values (extrinsic rewards, intrinsic rewards and job security) as antecedents of SEI and to test the mediating effect of three constructs derived from the theory of planned behaviour – attitude towards sustainability, perceived entrepreneurial desirability and perceived entrepreneurial feasibility on the relationships between work values and SEI.
Design/methodology/approach
Confirmatory factor analysis and exploratory factor analysis were performed using analysis of moment structures v27 and statistical package for social science v28 on data obtained from the survey of young individuals of India. The respondents were students enrolled in higher education programmes.
Findings
All the identified antecedents (extrinsic rewards, intrinsic rewards, job security and theory of planned behaviour constructs) were found to be statistically significant. The partial mediating effect of the theory of planned behaviour constructs was also reported.
Originality/value
This empirical work leads to the theoretical advancement of the emerging construct, SEI, by presenting evidence of the significant individual-level antecedents of the construct. The results lead to recommendations for policymakers and educators to design strategies to strengthen SEI, thereby expanding the adoption of sustainable entrepreneurship.
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Yunis Ali Ahmed, Hafiz Muhammad Faisal Shehzad, Muhammad Mahboob Khurshid, Omayma Husain Abbas Hassan, Samah Abdelsalam Abdalla and Nashat Alrefai
Building information modelling (BIM) has transformed the traditional practices of the Architecture, Engineering and Construction (AEC) industry. BIM creates a collaborative…
Abstract
Purpose
Building information modelling (BIM) has transformed the traditional practices of the Architecture, Engineering and Construction (AEC) industry. BIM creates a collaborative digital representation of built environment data. Competitive advantage can be achieved with collaborative project delivery and rich information modelling. Despite the abundant benefits, BIM’s adoption in the AEC is susceptible to confrontation. A substantial impediment to BIM adoption often cited is data interoperability. Other facets of interoperability got limited attention. Other academic areas, including information systems, discuss the interoperability construct ahead of data interoperability. These interoperability factors have yet to be surveyed in the AEC industry. This study aims to investigate the effect of interoperability factors on BIM adoption and develop a comprehensive BIM adoption model.
Design/methodology/approach
The theoretical foundations of the proposed model are based on the European interoperability framework (EIF) and technology, organization, environment framework (TOE). Quantitative data collection from construction firms is gathered. The model has been thoroughly examined and validated using partial least squares structural equation modelling in SmartPLS software.
Findings
The study’s findings indicate that relative advantage, top management support, government support, organizational readiness and regulation support are determinants of BIM adoption. Financial constraints, complexity, lack of technical interoperability, semantic interoperability, organizational interoperability and uncertainty are barriers to BIM adoption. However, compatibility, competitive pressure and legal interoperability do not affect BIM adoption.
Practical implications
Finally, this study provides recommendations containing the essential technological, organizational, environmental and interoperability factors that AEC stakeholders can address to enhance BIM adoption.
Originality/value
To the best of the authors’ knowledge, this paper is one of the first studies to combine TOE and EIF in a single research model. This research provides empirical evidence for using the proposed model as a guide to promoting BIM adoption. As a result, the highlighted determinants can assist organizations in developing and executing successful policies that support BIM adoption in the AEC industry.
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Abdelhakim Ben Ali and Jamel Chouaibi
This study aims to investigate whether integrating environmental, social and governance (ESG) practices mediates the relationship between executive incentive compensation and the…
Abstract
Purpose
This study aims to investigate whether integrating environmental, social and governance (ESG) practices mediates the relationship between executive incentive compensation and the financial performance of Islamic and conventional banks in the Middle East and North Africa (MENA) region.
Design/methodology/approach
This study used multiple regression models to analyze the effectiveness of ESG practices as a mediating variable in explaining the relationship between executive incentive compensation and banks’ financial performance between 2015 and 2021. The sample consisted of 57 Islamic and conventional banks operating in the MENA region, and the data were collected from the Thomson Reuters database (Data Stream).
Findings
This research paper showed the positive and significant mediating effect of the ESG practice on Banks’ financial performance. Thus, banks’ financial and stock market profitability is influenced by ESG information disclosure. This finding shows that taking ESG into account improves the relationship between executive incentive compensation and banks’ financial performance.
Practical implications
The results may interest academic researchers, regulators and policymakers and would support stakeholders and decision-makers who wish to discover how executive incentive compensation affects financial performance in banks.
Originality/value
This study contributes to previous literature by studying the mediating effect of ESG practices on the relationship between executive incentive compensation and banks’ financial performance. Indeed, the originality of this research paper is justified by the scarcity of studies and, to the best of the authors’ knowledge, constitutes one of the first attempts to examine this relationship via a mediating variable, i.e. ESG.
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This study is the first to examine how big data analytics (BDA) capabilities affect green absorptive capacity (GAC) and green entrepreneurship orientation (GEO). It uses the…
Abstract
Purpose
This study is the first to examine how big data analytics (BDA) capabilities affect green absorptive capacity (GAC) and green entrepreneurship orientation (GEO). It uses the dynamic capability view, BDA and knowledge-sharing literature. There is a lack of studies addressing the BDA–GAC and BDA–GEO relationships and their potential impact on green innovation. Continuing the ongoing research discussion, a few studies examined the vital implications of knowledge sharing (KS) on GAC, GEO and green innovation.
Design/methodology/approach
The study used a cross-sectional and stratified random sampling technique to collect data through self-administered surveys among Chinese manufacturing firm employees. The study applied SmartPLS to analyze the obtained data.
Findings
The findings revealed that BDA capabilities positively influence GAC and GEO. In addition, GEO and KS positively impact green innovation. The KS recorded a positive impact on GAC and GEO. Furthermore, GAC and GEO recorded a partial mediating effect.
Practical implications
The study acknowledges that GAC is the backbone of a firm green entrepreneurial orientation, which needs to be aligned with BDA capabilities to anticipate future green business trends. GAC's help drives GEO's green business agenda. KS plays a strategic role in developing GAC, fostering GEO and improving green innovation.
Originality/value
The study highlights the necessity of aligning BDA capabilities to fit firms' GEO green business agendas. This study focuses on the role of BDA capabilities in developing firms' green dynamics capabilities (e.g. GAC), which helps GEO drive superior green business growth. KS develops GAC and boosts GEO to enhance green innovation.
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María Jesús Barroso-Méndez, Maria-Luisa Pajuelo-Moreno and Dolores Gallardo-Vázquez
Previous research has explored the link between sustainability disclosure and reputation but produced contradictory results. This study aims to clarify the sustainability…
Abstract
Purpose
Previous research has explored the link between sustainability disclosure and reputation but produced contradictory results. This study aims to clarify the sustainability disclosure–reputation relationship through a quantitative analysis of the correlations between these variables reported in empirical research papers. The second objective was to determine how various moderators affect the sustainability disclosure–reputation link.
Design/methodology/approach
The meta-analysis was based on a systematic review of the literature covering empirical research on the corporate sustainability disclosure and reputation relationship. A total of 92 articles were meta-analyzed to compile their findings on four extrinsic moderators: company size, ownership, stock listing status and activity sector.
Findings
The findings confirm that a significant positive correlation exists between corporate sustainability disclosure and reputation. The moderator analysis also revealed that companies’ different characteristics can explain researchers’ divergent results.
Practical implications
The results have considerable practical relevance for organizational management. First, they can motivate managers to improve and disclose their company’s social and environmental impacts to strengthen their reputation, which in turn will help accelerate the achievement of the Sustainable Development Goals. Second, the findings can ensure organizations develop disclosure and reputation management strategies adapted for each firm’s size, ownership, stock listing status and activity sector.
Social implications
The results have considerable practical relevance for organizational management. First, they can motivate managers to improve and disclose their company’s social and environmental impacts to strengthen their reputation, which in turn will help accelerate the achievement of the Sustainable Development Goals. Second, the findings can ensure organizations develop disclosure and reputation management strategies adapted for each firm’s size, ownership, stock listing status and activity sector.
Originality/value
To the best of the authors’ knowledge, this meta-analysis is the first to clarify the link between disclosure and reputation, which makes a unique contribution to the field of social and environmental accounting. A larger sample of primary research was collected, and key extrinsic moderators were examined to explain prior studies’ contradictory findings.
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Javaid Ahmad Wagay and Saurabh Dutta
This paper focuses on the use of e-resources by research scholars and post-graduate students at Kashmir University. The main aim is to determine the use of e-resources, users…
Abstract
Purpose
This paper focuses on the use of e-resources by research scholars and post-graduate students at Kashmir University. The main aim is to determine the use of e-resources, users skills in handling e-resources and the purpose of their use. Further, this paper aims to highlight the problems faced by research scholars and post-graduate students in accessing e-resources.
Design/methodology/approach
The survey was conducted through a structured questionnaire circulated among 250 research scholars, both (M.Phil./Ph.D.) and post-graduate students, from different departments of Kashmir University, and the response rate was 80%. Random sample method was used for the selection of respondents and interacting with them. The responses received from the research scholars to 14 questions are presented in the form of tables.
Findings
Major findings of the study reveal that the majority of the students reported using electronic journal resources for various purposes including working on assignments, research proposal writing, literature review writing, research report writing, current awareness and leisurely exploration of ongoing scientific debates through peer-reviewed papers. The challenges encountered in the use of electronic journal resources include a power outage, inadequate bandwidth, slow download speed, inability to access the resources from home, lack of training, lack of awareness, limited access to computers and difficulty in searching. The paper concludes that electronic resources have become an integral part of the information needs of research scholars’ post-graduate students at Kashmir University. Further, it finds that e-resources can be good substitutes for conventional resources, if the access is fast, and more computer terminals are installed to provide fast access to e-resources. Finally, recommendations for improving the use of electronic journal resources are provided.
Practical implications
The paper restrains the study exclusively to use of e-resources by the research scholars and post-graduate students of Kashmir University.
Originality/value
The paper highlights the use of e-resources by research scholars and post-graduate students of Kashmir University and makes some constructive suggestions for the improvement of electronic resources and services. This is the first time an effort has been made to assess the use of electronic resources by post-graduate students at Kashmir University. The study could be used to assess the post-graduate students’ needs for electronic resources at the Kashmir University and other users in higher learning institutions.
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Syed Ali Raza, Komal Akram Khan and Faiza Hakim
The study aims to inspect the impact of employees’ perception of corporate social responsibility (CSR) and their spiritual values on their affective commitment and job…
Abstract
Purpose
The study aims to inspect the impact of employees’ perception of corporate social responsibility (CSR) and their spiritual values on their affective commitment and job satisfaction, which in turn may promote organizational citizenship behavior. Furthermore, this study examines the moderating effect of Islamic work ethics to identify whether they strengthen or weaken the proposed associations.
Design/methodology/approach
A survey instrument was devised to collect data from employees. The statistical analysis of the data was conducted using the Smart PLS software. Additionally, the research uses the “Partial Least Square-Structural Equation Modelling (PLS-SEM)” technique.
Findings
The findings of the study suggest that employees’ perception of CSR exhibits a positive association with affective commitment and job satisfaction. Likewise, employees’ spiritual values demonstrate a positive and significant correlation with affective commitment and job satisfaction. Finally, the outcomes reveal that affective commitment and job satisfaction play a major role in fostering organizational citizenship behavior. Moreover, Islamic work ethics positively and significantly moderate the relationship between employee CSR perception and affective commitment and between employee CSR perception and job satisfaction.
Originality/value
This research study endeavors to fill the gaps in the current literature by investigating two crucial aspects of employees: their perception of CSR and spiritual values. Additionally, the study includes Islamic work ethics as a moderator to provide a more comprehensive understanding of how these factors contribute to fostering organizational citizenship behavior. This work highlights the significance of spiritual values and social responsibilities in employees’ lives and how Islamic work ethics shape their behavior accordingly.
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