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The world needs more Eastern knowledge and, ergo, more consciousness. Humanity will unlikely experience a quantum leap in consciousness if we keep ignoring Eastern and other sources of perennial wisdom in the design and development of our socioeconomic and ecological systems. This chapter aims to bridge the consciousness gap by exploring the meaning and application of Buddhist and Taoist systems thinking to regenerative systemic leadership, design, development and sustainable transformation.

This study aims to review the literature on non-financial information (NFI) assurance including external assurance of sustainability reports (SRA) and integrated reports (IRA). The objectives are as follows: provide an overview of academic research; understand the nature of NFI assurance engagements by organising the literature around the five key elements of an assurance engagement; develop a framework for understanding NFI assurance; and provide directions for future research.

The study undertakes a structured literature review of 179 articles published from 1999 to 2023.

The review identified 324 researchers located in 35 different countries who published 179 articles on SRA and IRA. The researchers, their locations, journals, methods, theories and themes are examined. The literature is structured around the definition of an assurance engagement including a tripartite arrangement, subject matter, a suitable criterion, sufficient appropriate evidence and a written assurance report. A framework for understanding NFI assurance is offered. Avenues for future research, structured around the five elements of an assurance engagement, are presented.

Researchers will benefit from an overview of the literature and guidance on areas for future research. Lecturers can use the findings to develop content for their auditing courses. Reporting managers will benefit from a better understanding of this new form of assurance. Regulators can use this study’s insights to better inform the development of laws and corporate governance codes mandating NFI assurance. Standard setters can use these findings to guide the emergence of the new assurance standards. Assurance practitioners may use this research to inform practice.

The findings may prove useful in addressing capture, which deters NFI assurance from enhancing disclosure credibility and fulfilling its transparency and accountability role. This is to the detriment of the wider society.

The consolidation of the literature around the five key elements of an assurance engagement is unique. The framework devised offers useful insights into the dynamics of assurance generally and NFI assurance more specifically. The study is timely given the new European Union regulations on NFI reporting and assurance and the work of the International Audit and Assurance Standards Board in developing a specialist NFI assurance standard.

The purpose of this study is to develop a new framework to measure waqif preference of waqf-based qardhul hassan financing in Malaysia.

Using a maqāṣid approach, this study’s data were drawn from 286 valid usable questionnaires to examine the effects of consumer, family, ummah and humanity factors on the preference.

The study found that the said factors sourced from Attia’s maqāṣid al-Shariah were instrumental in determining waqif preference to donate in waqf-based qardhul hassan financing.

Like others, this study’s findings are limited in terms of their generalisations and applications. The theory, context and variables used should be expanded in future works.

The results obtained are useful as a yardstick to enable the offered waqf-based qardhul hassan financing for improved mutual well-being among different classes of the wealth of societal groups in Malaysia. Furthermore, the results provide valuable insights into the direction for practitioners mainly managers involved in introducing waqf-based qardhul hassan financing as a new Islamic social financial instrument for poor and needy folks, at best.

This study is novel in terms of the proposed conceptual framework, where the waqif perspective comes into play.

The aim of this chapter is to introduce the aims of the book, how it is structured and introduce the main concepts of positive psychology and positive education. This includes a brief history of positive psychology and how it led to its application in schools as positive education. The chapter introduces positive education, what it is, why wellbeing is important in education and some of the main frameworks for positive education being used in schools. A rationale for why the focus of this book is on positive education and at all levels of those involved in education in the UK is also provided. Namely, to address whether positive education is too positive for the UK (Robson-Kelly, 2018).

Prefabricated technology is gradually being applied to the construction of subway stations due to its characteristic of mechanization. However, the prefabricated subway station in China is in the initial stage of development, which is prone to construction safety issues. This study aims to evaluate the construction safety risks of prefabricated subway stations in China and formulate corresponding countermeasures to ensure construction safety.

A construction safety risk evaluation index system for the prefabricated subway station was established through literature research and the Delphi method. Furthermore, based on the structure entropy weight method, matter-element theory and evidence theory, a hybrid evaluation model is developed to evaluate the construction safety risks of prefabricated subway stations. The basic probability assignment (BPA) function is obtained using the matter-element theory, the index weight is calculated using the structure entropy weight method to modify the BPA function and the risk evaluation level is determined using the evidence theory. Finally, the reliability and applicability of the evaluation model are verified with a case study of a prefabricated subway station project in China.

The results indicate that the level of construction safety risks in the prefabricated subway station project is relatively low. Man risk, machine risk and method risk are the key factors affecting the overall risk of the project. The evaluation results of the first-level indexes are discussed, and targeted countermeasures are proposed. Therefore, management personnel can deeply understand the construction safety risks of prefabricated subway stations.

This research fills the research gap in the field of construction safety risk assessment of prefabricated subway stations. The methods for construction safety risk assessment are summarized to establish a reliable hybrid evaluation model, laying the foundation for future research. Moreover, the construction safety risk evaluation index system for prefabricated subway stations is proposed, which can be adopted to guide construction safety management.

In this paper, the philosophy of John Rawls, known as “Justice as Fairness,” is discussed. This philosophy examines the responsibilities social actors hold toward their societal organizations. From an Islamic perspective, justice is pivotal in safeguarding collective interests, aligning with Rawls' conviction that just societies nurture happiness and foster well-being across various life aspects. To achieve customer welfare, our viewpoint underscores the importance of justice in reflecting on consumer well-being from both Rawls’ theory and Islamic perspectives.

We adopt a conceptual approach where secular views of Rawls’ “Theory of Justice” are merged with the Islamic view, resulting in novel insights regarding the hermeneutics involved in the notion of justice and the preservation of consumer well-being.

Our analysis reveals that John Rawls' “A Theory of Justice” aligns with the Islamic perspective in several respects yet diverges in others, notably in the concepts of pre-creation consciousness and divine guidance. These distinctions are emphasized in our paper.

Our paper presents a perspective on justice founded on the concepts of the “Original Position” and the “Veil of Ignorance.” The commentary explores consumer well-being by integrating Rawls' principles with an analysis that elucidates the role justice plays in enhancing societal welfare.

Many scholars have primarily disregarded employee motivation in the context of Western and Islamic ideas. To better understand employee motivation, this paper aims to explore a novel approach of fusing McClelland’s needs theory (i.e. achievement, power and affiliation) with Maqasid Shariah.

This study adopts a theoretical research design. There will be a thorough literature study of McClelland’s theory, Maqasid Shariah, and employee motivation. Qualitative content analysis is used to examine and compile pertinent ideas. To give a thorough framework for comprehending employee motivation from both Western and Islamic ethical viewpoints, McClelland’s theory and Maqasid Shariah are integrated.

This paper has conceptualized the integration of Maqasid Shariah’s five requirements with McClelland’s need theory. It is suggested that Maqasid Shariah and McClelland’s need theory be combined to understand employee motivation. For employees, the integration of McClelland’s need theory and Maqasid Shariah entails developing a work environment that attends to their many needs, is consistent with Islamic principles, encourages justice and equity, supports both professional and personal development and promotes social responsibility. By combining McClelland’s need theory and Maqasid Shariah, 15 propositions are developed to explain employee motivation. The study offers a measurement index to explain employee motivation based on the two theories.

The integration of McClelland’s theory of need and Maqasid Shariah offers expected positive implications. By considering the cultural and religious context in Islamic societies, researchers can adopt a more sensitive approach to studying motivation. This blend provides a holistic understanding of motivation, incorporating individual needs and broader ethical dimensions. Studies may explore the impact on prosocial behavior, organizational values, leadership practices and employee well-being. Understanding the alignment between personal motives and ethical principles can benefit organizations in diverse workplaces, emphasizing long-term sustainability and fostering employee engagement and commitment.

The integration of McClelland’s theory and Maqasid Shariah shows the potential implications to increase employee motivation. This study contributes significantly to Maqasid Shariah theory in business research by guiding ethical decision-making aligned with Islamic values, fostering inclusive workplaces and offering strategies for boosting employee morale. It emphasizes ethical practices, legal compliance and community engagement, while also encouraging sustainable business models that consider societal well-being and the environment.

This paper provides its unique value by being among the first to integrate McClelland’s theory and Maqasid Shariah and providing an innovative approach in developing a new measurement index in the context of employee motivation.

Traditionally, the main goal of empirical research has been to test theories. Yet, theory-testing is problematical in the social sciences. Findings from empirical studies have proven hard to replicate and there is a lack of progress in creating a coherent and cumulative knowledge base. There are both practical and epistemological issues that prevent effective empirical tests. It is difficult to operationalize constructs and design decisive tests of theories. The laws and regularities posited in theories in the natural sciences are independent of human actors, while theories in the social sciences describe systems and structures that are created and maintained by human actors. Nonetheless, human actors are sometimes guided by theories. They may change their behavior or make different decisions based on academically produced knowledge. This relationship is usually mediated by the use of tools of various sorts (i.e., design principles, diagrams, or stories). I discuss why scholars should conduct empirical research to test the pragmatic validity of tools that are derived from theories rather than testing the scientific validity of the theories themselves.

Recent research has highlighted limited explicit knowledge of a company’s strategy on the part of its employees. The concept of Open Strategy has emerged as a promising approach to address and enhance knowledge and understanding of an organization’s strategy across all hierarchical levels. However, empirical investigations of the relationship between the degree of openness in a strategy process and employees’ strategy knowledge remain scarce. This study aims to fill this gap.

We conducted an online survey of individuals from various organizations, measuring the degree of openness of their strategy process and using regression analysis to determine the impact on strategy knowledge among the respondents. We operationalized strategy knowledge using two concepts. The first concept encompassed general knowledge of the employer’s strategy, mission, and vision. The second concept measured strategy knowledge in a more concrete manner by assessing factors such as the company’s markets, how it positions itself and its economic logic.

Our findings indicate that regardless of the level of hierarchy, the degree of openness has a strong positive effect on strategy knowledge. However, this effect is smaller when specific aspects of strategy knowledge are assessed compared to a general understanding of strategy. Our results highlight the potential of Open Strategy as an effective approach to enhancing employees’ knowledge of the employer’s strategy.

Our research demonstrates that the degree of openness in strategy processes significantly enhances strategy knowledge, thereby laying the groundwork for effective strategy implementation. The results highlight the importance of cultivating a culture of transparency, participation and inclusion of employees as well as ongoing communication to effectively integrate strategy into organizational practices. We offer practical implications for managers striving to optimize their strategic management processes.

Drawing on the relational view and contingency theories, this study explores supply chain relationship conditions' roles in interrelationships between environmental, social and supply chain performance (SCP), i.e. triple bottom line (TBL).

The data from industries and structural equation modeling (SEM) were used to validate the proposed model. Interviews with industry experts were conducted to further understand the findings.

The authors find that relationship conditions, such as inventory information sharing, dependency, opportunistic behavior and conflicts, moderate TBL linkages. Interestingly, power asymmetry does not moderate the linkages. Social performance mediates between environmental and SCP. This indirect effect is stronger than the effect of environmental performance on SCP.

This research is perhaps the first to bring a much-needed nuanced view on the importance of relationship conditions for TBL performance linkages. The research further underlines the importance of social performance in an emerging economy.