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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 study is to exploration potential money laundering crimes with virtual currency facilities in Indonesia. Money laundering using crypto is the process of disguising the origin of money obtained illegally. Then, the perpetrator transfers it to a legitimate business. Virtual money then started to become a phenomenon in society since the emergence of cryptocurrencies as a form of technology development of e-commerce activities.

This research method is normative law which is prescriptive. The data collection technique used is document study or literature study by collecting primary and secondary legal materials.

The results of this study show that the bitcoin virtual currency has the potential to act as a means of money laundering. There are technologies and online platforms that are moving with more sophisticated methods. Through bitcoin exchanges, it has the greatest potential for money laundering. The usage of virtual currency (cryptocurrency) by those who commit money laundering offenses is responsible for the actions’ severe negative effects on the State of Indonesia.

To the best of the author’s knowledge, this is the first study conducted in Indonesia that explores potential money-laundering crimes using virtual currency facilities.

This study aims to analyze the complex dynamics of money laundering (ML) in the export sector of developing countries, with a special focus on Bangladesh. It aims to uncover the strategies and tactics money launderers use to exploit export transactions and understand the vulnerabilities that exist in economies where enforcement agencies neglect the export industry.

This study examines Bangladesh’s export sector ML using qualitative methods. Customs officers, central bank officers, port authorities and selected exporters were interviewed semi-structured. Document analysis of Bangladesh Bank orders, media and Customs Intelligence and Investigation Directorate reports was also done. Qualitative data patterns were identified using theme analysis.

The study identifies the most vulnerable export commodities – readymade garments, agricultural items and processed foods – as prime targets for ML. Key methods of laundering include under-invoicing, over-invoicing, misdeclaration and fake documentation. The research highlights the significant risk posed by the improper use of government financial incentives and introduces the “sample shipment” method as a novel laundering tactic. The findings underscore the need for stronger oversight and controls to mitigate these risks.

This research is limited by single-point data because ML is a continual activity. The reliance on case studies from newspaper reports and online platforms introduces a degree of selection bias and the chosen instances may not comprehensively represent the broader landscape of trade-based ML.

The study provides several practical recommendations for policymakers and law enforcement agencies to fortify the export sector against exploitation by money launderers, ensuring greater transparency and accountability in international trade operations.

By closing loopholes in the export sector, the research supports the Sustainable Development Goals, particularly Goal 16.4, which aims to reduce illicit financial flows, thereby contributing to poverty eradication and economic stability in developing countries.

Original research results supported by technical analysis are presented in this work. It contributes to the body of knowledge by detailing the adaptive strategies of money launderers and proposing targeted recommendations for enhancing the integrity of the export sector.

This paper aims to demonstrate to lawmakers that the addition of art dealers to the designated non-financial businesses and professions (DNFBPs) definition would provide Australia with more comprehensive protection against money laundering within the art market.

The paper opted for an exploratory study using doctrinal and jurisdictional comparative analysis that focused on arguments for and against the inclusion of art dealers in respective DNFBPs definitions. Evaluation of these arguments concludes that art dealers should be included in Australia’s DNFBPs definition and subject to anti-money laundering (AML) regulation.

The current omission of art dealers from Australia’s DNFBPs definition perpetuates AML vulnerabilities within the Australian art market.

This paper fulfils an identified need to study high-value dealers not included in Australia’s DNFBPs definition and provide arguments for and against the inclusion of Australian art dealers in the listed DNFBP.

As the foundation for understanding the dynamics of the construction sector's corruption, this study examines building contractors' experiences of the stifling of moral, communal and cultural values in the name of modern social and religious principles.

This study's objective was accomplished in two phases. First, a theoretical model was constructed. The theory is then tested using structural equation modeling in the second section. The theory suggests that, based on social norm and institutional theories, social disquietude and religious manipulation influence the interaction and types of corruption in the Nigerian construction sector. From this theory, it was deduced that social malaise (hypothesis 1) and religious manipulations (hypothesis 2) mediate the processes and forms of corruption in the construction sector. To validate the hypotheses, a structural equation model (SEM) was developed and tested.

Native intelligence, new values, social quests and poverty are the social malaises that are profoundly responsible for corruption manifestations in the construction industry. The findings confirmed that construction stakeholders are heavily influenced financially and spiritually by religious organizations. Construction stakeholders engage in corrupt activities as a result of the ravenousness and self-interest bestowed on them by religious manipulation and the significant contribution of social malaise. The study admits that social engineering is required to integrate local wisdom and values into Nigerian society in order to mitigate the negative consequences of social unrest and religious manipulations.

This study has contributed to a branch of the literature on corruption in the construction industry that aims to identify the hidden factors that drive the sector's corruption dynamics. It has shown how many different problems in society and religious beliefs can make building contractors more likely to be dishonest. In order to improve project delivery, this study emphasized the importance of investigating the relationship between religious affiliations, religious doctrines and domination and religious competition on corruption in the construction industry.

Following the findings of this study, the majority of construction stakeholders place their trust in unmerited favor, “spirit money,” prosperity gospels and the payment of offerings and “seed money” to win contracts. This implies that construction stakeholders will most likely be deceptive in their dealings, increasing the quantity of certified work, increasing variation claims and engaging in collusion. This is because their faith in inconceivable favors and the exchange of offerings for blessings would lead them to perceive fraudulent practices as a favor.

This study is unique in that it sought to determine whether construction stakeholders' corrupt tendencies stem from religious manipulations and complex social systems.

The purpose of this paper is to assess the direct effect of climate change on income inequality in Sub-Saharan Africa (SSA) and the channels through which it spreads.

Using a sample of 38 countries, the authors specify and estimate a panel data model using the generalized least squares method over the period 1991–2020. Robustness is achieved through the generalized moment method-system.

The results show that an increase in vulnerability to climate change is positively and significantly associated with an increase in income inequality. The results also show that the effects of climate change are mediated by gross domestic product/capita, population and agriculture at the 15%, 17% and 24% thresholds, respectively.

The authors suggest the implementation of inclusive development policies consistent with climate mitigation and adaptation objectives; the creation of financial spaces from various sources to finance the social security of the most vulnerable; and the strengthening of agricultural resilience to climate-related adverse events, including financing for greenhouse agriculture.

On the positive side, it contributes to the literature on the analysis of the direct and indirect effects (transmission channels) of climate change on income inequality in SSA. Methodologically, the study goes beyond previous work as it adopts a stepwise methodology, dealing with the endogeneity issue. At the logical level, it offers some non-exhaustive suggestions of potentially interesting economic policies to guide policymakers in their common commitment to “reduce income inequality” (Sustainable Development Goal 10, target 10.1).

The purpose of this paper is to explore the impact of media representation on the mental health of Australians of African descent during the COVID-19 pandemic. By analysing the media coverage of COVID-19 restriction breaches, particularly focusing on individuals from African backgrounds, the study aims to shed light on how racially charged narratives can contribute to emotional distress and exacerbate feelings of alienation within these communities. The findings highlight the detrimental effects of such portrayals, emphasising the need for more responsible and inclusive media reporting to safeguard the mental well-being of culturally and linguistically diverse populations.

The study employed media content analysis to explore representations of Australians of African origin versus the broader Anglo–Australian population during the COVID-19 pandemic, focusing on racial identity’s impact on news coverage of COVID-19 restriction breaches. Researchers classified and distilled extensive textual content, using a diverse sample from various ethnic-racial backgrounds, with an emphasis on African Australians within the CALD community. Data analysis was conducted using NVivo (version 12) software, following an inductive approach.

The findings underscore the consistent portrayal of people from African communities as outsiders and the racial profiling they experience in media coverage of significant issues like COVID-19.

There is very limited research that examines the impact of media coverage on African migrants during the COVID-19 pandemic.

The purpose of this review paper is to investigate the consequences of tourism development and economic growth within the Association of Southeast Asian Nations (ASEAN) countries, focusing specifically on Lao PDR post-pandemic. The adverse effect of COVID-19 on tourism and economic sectors has been pervasive across the ASEAN region, with varying degrees of impact. Some of these difficulties are set to continue, though there are positive signs of recovery and of the resilience of the tourism industry. Utilising case material from Lao PDR in Southeast Asia – an area frequently neglected in tourism studies – the paper sheds light on the post-pandemic landscape to address existing gaps in the current literature.

A case study approach was taken in this review paper, utilising secondary data such as media reports, official reports from Tourism Laos and international governing bodies like United Nations and the World Bank to form a viewpoint discussion in the Lao PDR post-pandemic condition.

This paper reveals that contrary to a long period of recovery post-pandemic, there has been a degree of continuity from the pre-pandemic period. Considerable numbers of backpackers have returned to Vang Vieng, along with Vientiane and Luang Prabang. While the pre-pandemic emphasis on mass tourism persists, there is also an increased focus on regional and domestic markets. Laos, with its strategic location and cross-border connections, aims to take advantage of this shift.

The paper highlights a detailed exploration of the Lao tourism industry post-pandemic. It goes beyond the initial expectations in literature of a complete transformation post-pandemic, highlighting the continuity in visitor sources and traditional tourist attractions. It emphasises the Lao PDR strategic position for market reorientation, providing insight into the nation’s adaptive strategies and a nuanced perspective on the evolving landscape of Lao tourism.

Modern slavery in global value chains is an emerging topic of interest across various fields, including in international business, but is often fragmented in its approach. This study aims to provide a practical framework for studying relationships between participants in global value chains by exploring the nexus of three concepts – vulnerability, resilience and empowerment (VRE) – in the context of modern slavery.

This article offers a deductive thematic analysis of 51 empirical and conceptual business research studies on modern slavery in global value chains published until mid-2021 according to the three categories of interest at the micro (within individuals and organisations), meso (between individuals and organisations) and macro (structural) levels.

The findings have informed the development of three themes, each of which is an opportunity for future research with clear policy implications: a reductionist approach to vulnerability obscures its complexity; externalising the empowerment process and locating it outside of the agency of workers serves to further disempower them; and focusing exclusively on organisational resilience conceals the essentiality of resilience within individuals, communities and societies.

This article is among the first to extend the focus of business literature on modern slavery in global value chains beyond its current largely facile engagement with VRE, offering an original descriptive VRE typology to engage with the nexus between these three concepts.

The main purpose of this study is to test for the interaction effect of digital literacy in the relationship between financial technologies (FinTechs) of biometrics and mobile money and digital financial inclusion among the unbanked poor women, youth and persons with disabilities (PWDs) in rural Uganda.

Covariance-based structural equation modeling was used to construct the interaction effect using data collected from the unbanked poor women, youth and PWDs located in the four regions in Uganda as prescribed by Hair et al. (2022).

The findings from this study are threefold: first; the results revealed a positive interaction effect of digital literacy between FinTechs of biometrics and mobile money and digital financial inclusion. Second; the results also confirmed that biometrics identification positively promotes digital financial inclusion. Lastly; the results showed that mobile money positively promotes digital financial inclusion. A combination of FinTechs of biometrics and mobile money together with digital literacy explain 29% variation in digital financial inclusion among the unbanked poor women, youth and PWDs in rural Uganda.

The data for this study were collected mainly from the unbanked poor women, youth and PWDs. Further studies may look at data from other sections of the vulnerable population in under developed financial markets. Additionally, the data for this study were collected only from Uganda as a developing country. Thus, more data may be obtained from other developing countries to draw conclusive and generalized empirical evidence. Besides, the current study used cross sectional design to collect the data. Therefore, future studies may adopt longitudinal research design to investigate the impact of FinTechs on digital financial inclusion in the presence of digital literacy across different time range.

The governments in developing countries like Uganda should support women, youth, PWDs and other equally vulnerable groups, especially in the rural communities to understand and use FinTechs. This can be achieved through digital literacy that can help them to embrace digital financial services and competently navigate and perform digital transactions over digital platforms like mobile money without making errors. Besides, governments in developing countries like Uganda can use this finding to advocate for the design of appropriate digital infrastructures to reach remote areas and ensure “last mile connectivity for digital financial services' users.” The use of off-line solutions can complement the absence or loss of on-line network connectivity for biometrics and mobile money to close the huge digital divide gap in rural areas. This can scale-up access to and use of financial services by the unbanked rural population.

This paper sheds more light on the importance of digital literacy in the ever complex and dynamic global FinTech ecosystem in the presence of rampant cyber risks. To the best of the authors' knowledge, limited studies currently exist that integrate digital literacy as a moderator in the relationship between FinTechs and digital financial inclusion, especially among vulnerable groups in under-developed digital financial markets in developing countries. This is the novelty of the paper with data obtained from the unbanked poor women, youth and PWDs in rural Uganda.