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Article
Publication date: 19 September 2023

Nakul Parameswar, Zuby Hasan, Charu Shri and Neha Saini

The study explores the barriers to ESG adoption and develops a hierarchical relationship between identified barriers to determine the driving and dependence power.

Abstract

Purpose

The study explores the barriers to ESG adoption and develops a hierarchical relationship between identified barriers to determine the driving and dependence power.

Design/methodology/approach

Through literature and unstructured interviews nine barriers affecting the adoption of ESG reporting were identified and examined using the modified Total Interpretive Structural Modelling (m-TISM) approach. Further, MICMAC analysis is used to analyse the driver-dependence power amongst the barriers.

Findings

In this analysis, the variable lying at the lowest level of hierarchy are considered to be the critical factor and lack of clarity around regulatory and reporting standards is found to be very critical for ESG adoption. To address impediments to ESG adoption, the government should make ESG disclosure mandatory and clearly explain the rules, regulations and advantages associated with ESG implementation.

Originality/value

The current study is very few among examining the barriers to ESG adoption and steppingstone towards the mandatory implementation of ESG disclosures in current scenario.

Details

Kybernetes, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0368-492X

Keywords

Article
Publication date: 5 April 2024

Chulhyung Park and Kyuho Jin

The rise of emerging economies in the innovation landscape has often been attributed to the positive spillovers of innovation capabilities from multinational corporations (MNCs)…

Abstract

Purpose

The rise of emerging economies in the innovation landscape has often been attributed to the positive spillovers of innovation capabilities from multinational corporations (MNCs). However, it is less certain that their innovative capabilities imported from the home country function effectively in the host country from the outset. This study examines the performance of the innovation capabilities of MNC subsidiaries in emerging economies over time by considering the gradual process of their learning about host countries.

Design/methodology/approach

We employed stochastic frontier analysis to measure innovation capabilities, our focal construct. For regression analysis, we applied the Mundlak estimator, a variant of the fixed-effects panel estimator, to a sample comprising subsidiaries of MNCs from technologically advanced nations operating in Korea between 2006 and 2016.

Findings

Our results indicate that the innovation capabilities of MNC subsidiaries initially underperform those of local firms but improve over time, eventually surpassing the capabilities of their local counterparts. Furthermore, our findings reveal that institutional distance amplifies the underperformance of the innovation capabilities of MNC subsidiaries.

Originality/value

This study contributes to the literature by extending both theoretical development and empirical measurement of innovation capabilities in cross-national settings. Additionally, it deepens our understanding of whether and how MNC subsidiaries adapt their innovation capabilities to the local market environment.

Details

Cross Cultural & Strategic Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2059-5794

Keywords

Article
Publication date: 27 September 2023

Rashed Jahangir and Mehmet Bulut

This study aims to propose a model to elevate the financial empowerment of Muslim women by rejuvenating the practice of Mahr in society and facilitating the affordability of men…

Abstract

Purpose

This study aims to propose a model to elevate the financial empowerment of Muslim women by rejuvenating the practice of Mahr in society and facilitating the affordability of men to pay that Mahr amount.

Design/methodology/approach

The approach of this study is to offer a model through the interest-free savings-based finance concept. The model comprises four stages; each stage of the model is mathematically formulated and graphically explained to ensure clarity and coherence. To further investigate the issue, the authors use a convenient sampling method to ask a small sample size of respondents (women) from different countries about their financial contribution and empowerment in the family.

Findings

This model enables women to turn their exclusive financial right into a source of earning without borrowing from any source or paying interest on the principal amount. Besides, it encourages accelerating men’s obligation to pay the Mahr to the women immediately during the marriage ceremony by facilitating men’s affordability. Almost 45% of respondents state that a woman’s financial contribution exalts her decision-making power and strengthens her financial position in the family.

Social implications

The authors attempt to revitalize Mahr practice in Muslim society to accelerate the process of receiving a woman’s exclusive financial right and empower a family as a whole through the Mahr model.

Originality/value

Considering the model’s uniqueness, the developed and proposed Mahr model in this research is novel; to the best of the authors’ knowledge, no other study has been conducted and developed such a model using the Mahr concept.

Details

Journal of Islamic Accounting and Business Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1759-0817

Keywords

Article
Publication date: 29 August 2023

Arwa Al-Twal, Doaa M.F. Jarrar, Ghazal Fakhoury and Rashed Aljbour

The aim of this study is to explore employees’ perceptions of the role of human resources (HR) departments in Jordanian organisations and the reasons behind these perceptions.

Abstract

Purpose

The aim of this study is to explore employees’ perceptions of the role of human resources (HR) departments in Jordanian organisations and the reasons behind these perceptions.

Design/methodology/approach

Semi-structured interviews were conducted with 23 employees who work at different organisations in various industrial sectors in Jordan.

Findings

Employees perceive HR roles as: providing transactional services (traditional); working as business partners to facilitate other departments’ roles (limited). Perceptions of HR professionals and the role of HR departments were generally negative, due to: societal-cultural norms and stereotypes of HR departments and HR professionals; the role of Wasta (a localised form of favouritism) in affecting HR practices; employees’ personal experiences with HR departments and HR professionals at their workplace; and the non-availability of human resources management (HRM) degrees in Jordan.

Originality/value

Limited research has explored varying perceptions about HR departments and their impacts on business contexts in emerging markets, including Jordan. This research is unique as it identifies the reasons behind common misconceptions of HR roles in Jordanian organisations. It extends beyond existing literature by integrating employees’ perceptions of the role of the HR departments to understand the consequences for HR practices’ operational effectiveness. It also pioneers consideration of societal culture in shaping these perceptions, which helps us build theories for future testing and generalisation purposes in other contexts with cultural commonalities. This study also highlights the current state of HRM development in Jordan, which helps in setting the agenda for future research in the country and the Middle East and North Africa region.

Details

International Journal of Organizational Analysis, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1934-8835

Keywords

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