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This paper examines the relationship between selected firm-specific variables and the extent of corporate social responsibility (CSR) disclosures made by Nepalese banks.

A content analysis approach of the banks' annual reports is applied using a CSR disclosure index based on the Global Reporting Initiative guidelines. The factors identified in this study – bank size, bank age and bank profitability – are analyzed against the extent of CSR disclosures in the Nepalese banks using multiple regression.

The main finding from the content analysis indicates that the extent of CSR disclosures made by Nepalese banks in their annual reports is mostly descriptive, with charity and donation being the most disclosed items. The main findings from the correlation and regression analyses show that there are positive and significant relationships between both bank size and profitability and the extent of CSR disclosures in the Nepalese banks, while bank age is a partial determinant.

Banks have a significant role in the Nepalese economy. This study offers insights into the CSR disclosure practices of Nepalese banks, examines the potential factors affecting CSR disclosure and expands the pool of CSR knowledge in the developing country context, especially in the banking sector.

The study aims to analyze the influence of hedonic, utilitarian, and self-esteem motivations on online shopping behavior. Likewise, the mediating role of impulsive shopping and shopping intentions is also analyzed.

The study was carried out with the results of a survey in which 450 respondents participated, and the data was analyzed by using structural equation modeling (SmartPLS 3.0 software).

All the hypothesized links were significant and positive except for the relationship of self-esteem motive with impulsive shopping tendency, which was negative as hypothesized. Moreover, hedonic motive had a strong positive impact on impulsive shopping tendency, whereas, in contrast, utilitarian motive had a strong positive impact on shopping intentions.

Managers should focus on functional value rather than emotional value to attract customers who tend to be utilitarian. In contrast, for customers who tend to be hedonic, the product offerings should be visually appealing, stimulating and inspiring, as well as have emotional value.

This study investigates the roles of self-esteem and hedonic motives in impulsive shopping behavior. Moreover, by using the theory of planned behavior, this study highlights the roles of hedonic and utilitarian motives in attitude toward engaging in online shopping.

El estudio pretende analizar la influencia de las motivaciones hedónicas y utilitarias y la autoestima en el comportamiento de compra online. Asimismo, se analiza el papel mediador de la compra impulsiva y la intención de compra.

El estudio se realizó con los resultados de una encuesta en la que participaron 450 encuestados y los datos se analizaron mediante el modelo de ecuaciones estructurales (software Smart PLS 3.0).

Todos los vínculos planteados como hipótesis fueron significativos y positivos, excepto la relación del motivo autoestima con la tendencia a la compra impulsiva, que fue negativa según la hipótesis. Además, el motivo hedónico tuvo un fuerte impacto positivo en la tendencia de compra impulsiva, mientras que, por el contrario, el motivo utilitario tuvo un fuerte impacto positivo en las intenciones de compra.

Este estudio investiga el papel de la autoestima y los motivos hedónicos en la conducta de compra impulsiva. Además, al emplear la teoría del comportamiento planificado, este estudio pone de relieve el papel de los motivos hedónicos y utilitarios en la actitud hacia la realización de compras en línea.

Los directivos deberían centrarse en el valor funcional más que en el valor emocional para atraer a los clientes que tienden a ser utilitarios. En cambio, para los clientes que tienden a ser hedónicos, las ofertas de productos deben ser visualmente atractivas, estimulantes e inspiradoras, además de tener valor emocional.

本研究旨在分析享乐动机和功利动机以及自尊心对网上购物行为的影响。 而且, 本文也分析了冲动性购物和购物意向在其中的中介作用。

本研究采用了由450名受访者参与的调查结果, 并使用结构方程模型（Smart PLS 3.0软件）对数据进行了分析。

除自尊动机与冲动性购物符合假设所提议的负相关倾向外, 其他所有关系均为显著正相关。此外, 享乐动机对冲动性购物倾向有较强的正向影响, 而功利动机则对购物意向有较强的正向影响。

本研究调查了自尊和享乐动机在冲动性购物行为中的作用。此外, 通过采用计划行为理论, 本研究强调了享乐和功利动机在对参与网上购物态度中的作用。

管理者应该关注功能价值而不是情感价值, 以吸引那些倾向于功利主义的顾客。相反, 对于倾向于享乐主义的顾客, 产品应该具有视觉吸引力、刺激性和启发性, 并具有情感价值。

The purpose of this paper is as follows: First, understanding the nature of the relationship between corporate adoption of the concept of societal responsibility [availability of environmental awareness, clear vision of the impact of societal responsibility on financial performance, managers informing employees of the latest developments in societal responsibility programs, managers' response to their corporate social responsibility (CSR) proposals] in the form of an annual report that supports the success of the company's objectives, the company's management encourages employees to participate collectively in societal responsibility programs and to protect the environment from pollution in the petrochemical industry. Second, understand the nature of the relationship between the dimensions of corporate social responsibility concept (cultural, social, economic, ethical and legal) and protect the environment from pollution in the petrochemical industry. Third, the research also seeks to show the role of societal responsibility and its application in the petrochemical companies to protect the environment from pollution in The Governorate of Alexandria – Egypt, and come out with results and recommendations that could help protect the environment from the forms of environmental pollution resulting from the production processes of this industry.

The researcher has relied on each of the following approaches: Case study methodology is a research strategy aimed at solving a problem or facing a particular situation. It is based on preliminary hypotheses through full analysis of all data collected and recorded. Which depends on the study of a limited number of cases or vocabulary in-depth comprehensive study through the study of all or a large number of variables overlapping and interrelated and influential on the problem under consideration. Thus, it provides a deep and rich understanding of what is going on around the research and the processes that are related to it, and not only the external or apparent description of the situation or phenomenon; it cares about the total description and looks at the particles, in relation to the whole. Quantitative approach: by giving a numerical description indicating the size or size of the phenomenon or the degree of association with the phenomenon. Other phenomena. Accordingly, the role of the petrochemical companies in Alexandria Governorate, and the social responsibility programs carried out within the governorate in terms of importance, growth and requirements, and the most important characteristics and constraints and components and methods of work and developments have been described. Thus, the researcher can analyze the relationship between CSR and environmental protection from pollution in Alexandria Governorate.

There is paucity in the studies that dealt with the relationship between CSR and environmental protection against pollution in public organizations. There is agreement among the sample on the importance and feasibility of adopting the concept of social responsibility and placing it at the top of the top management concerns, especially in the field of petrochemical companies. With the need to take concrete implementation measures to support social responsibility programs aimed at serving the community among all stakeholders. The effective implementation of the mechanisms for the implementation of meaningful social responsibility programs requires fundamental changes in management practices, existing organizational structures and the quality of personnel working in the relevant departments, in general, and the social responsibility group, in particular, which may be difficult for political and economic reasons.

Time: The study period was set from 2015 to 2017. Place: The study focuses on the petrochemical companies operating in Alexandria. Humanity: The study focuses on the employees of the petrochemical companies operating in Alexandria Governorate.

The adoption of social responsibility positively affects the protection of the environment from pollution, and this effect shows that the adoption of the concept of corporate social responsibility is influenced by the following factors: increasing the participation of workers with healthy environmental contributions to the productive process; increasing the companies' economic and social activities toward protecting the environment from pollution; increasing the capacity of companies to pay greater costs to preserve the environment; increasing the awareness of green consumers with the products it offers Companies; development of continuous internal work environment companies; and clearly defined strategy followed in social responsibility programs.

The social responsibility of the public organizations derives their strength through, first, the keenness of these organizations to analyze the variables of the ethical dimension of social responsibility and their availability, which will lead the organizations to provide their services with the highest quality and sincerity. That this analysis (ethics of individuals) as training members of the social responsibility team to solve problems using brainstorming and provide employees with official data related to improving work (ethics of leadership), such as the identification of business objectives through the participation of managers with subordinates, and the punishment of workers who exhibit immoral behaviors (ethics of productive processes) as a decision-making process to ethical standards regardless of the costs involved. When there is an immoral behavior and managers are responsible for implementing the changes needed to reach the targeted outcomes), second, promote partnerships with other relevant sectors for community service.

According to the results of the previous studies and the applied study results, the researcher would like to submit a mechanism to the directors and heads of the boards of directors of the Egyptian petrochemical companies under study.

The main aim of the paper is to establish the effects of appropriately organized work as well as the effects of the employees' concerns related to work during the COVID-19 pandemic on work efficiency and work satisfaction among employees working from home during this period. The empirical research includes 619 employees in Slovenia, who participated in the survey during the COVID-19 pandemic.

Structural equation modeling was used in exploring the effects between constructs.

Based on the results, the authors found that appropriately organized work during the COVID-19 pandemic has a positive effect not only on the work efficiency of employees who work from home during the COVID-19 pandemic in Slovenia but also on their work satisfaction. Also, based on the results, the authors found that the employees' concerns related to work during the COVID-19 pandemic have a negative effect on the work efficiency and on the work satisfaction of employees who work from home during this period in Slovenia.

The COVID-19 pandemic dramatically changed the way we live and work; therefore, this paper contributes to the creation of new working conditions and employee management during and also after the COVID-19 pandemic.

Prior studies on Islamic finance provide a limited linkage between organizational theory and the complex Shariah governance framework embraced by Islamic banks worldwide. This paper aims to show the relevance of the application of “institutional theory” in the Shariah governance framework of Islamic banks.

This study applied library research to investigate the application of institutional theory in the Shariah governance framework of Islamic banks. The authors also critically reviewed prior empirical and review papers for accomplishing the research objectives.

Based on the critical review, the authors found that institutional theory is the most influential in progressing Shariah governance as it contributes toward the organizational image, helps to achieve religious legitimacy, and inspires a more robust regulatory environment. In addition, a well-designed Shariah governance framework is driven by institutional theory and that could assist in providing guidelines, strategies and procedures for Islamic banks to better conduct; monitor and control their social, religious and accountability obligations. The authors also highlighted the societal, economic and legal environment of Islamic banks in relation to the propositions of institutional theory. They emphasize that a well-designed Shariah governance framework driven by institutional theory could assist in providing guidelines, strategies and procedures for Islamic banks to better conduct, monitor and control their social, religious and accountability obligations.

This study highlights institutional theory to serve best the development of operational strategies and structures of Islamic banks including the roles, functions and powers of the various stakeholders including regulators and those involved in the Shariah governance process of Islamic banks. The authors recognize the institutional theory to perform a key role in enriching the structural framework of Islamic Financial Institutions. This study is heavily dependent on prior research rather than empirical investigations. The authors did not cover other Islamic finance areas (such as Islamic insurance, Islamic microfinance and Halal industries). Thus, future researchers can apply institutional theory in Shariah governance practices and implementations of setting up rules by the regulators and respective institutions.

To the best of the authors’ knowledge, this is the first study that attempts to show the importance of the application of institutional theory in Shariah governance of Islamic Banks. Thus, this study, therefore, adding a novel dimension to the literature by arguing why institutional theory, is more pronounced (as compared to the other theoretical frameworks) in the formation and discharge of the roles, powers and functions by the different governance organs (such as regulators, the board of directors, management and Shariah supervisory board) operating in this unique corporate governance landscape.

The purpose of this paper is to explore the question “Why is Shariah Governance Framework (SGF) important for Islamic banks?”

A semi-structured face-to-face personal interview is used to accomplish the research objectives. This study has collected data from the concerned bodies related to Shariah Governance (SG) from the central bank and Islamic banks of Bangladesh.

This study states SG as a process of confirming Shariah compliance in the overall functions of the Islamic banks, while Shariah denotes some rules, regulations, guidelines, objectives and directions to enhance accurate functions and activities, which are solely based on Shariah principles. SGF is important for Islamic banks to implement Shariah principles, confirm Shariah compliance and monitor the functions of the banks. Besides, it is needed for a well, efficient, effective, profitable business and higher performance and, finally, to eliminate the confusion among the management, executives, conventional bankers and banks.

This study significantly contributes to the national and global regulatory bodies by providing evidence that why do Islamic banks and financial institutions require a sound SGF. It is recommended that there should be a sound and robust SGF to protect and fulfill the interest, expectations and demands of different stakeholders, which can easily draw their attention, intention and interest.

This is the first research that extends the literature of Islamic banking and SG by highlighting the importance of SGF. This study claims that to be a complete Islamic bank as well as protecting the unique identity from the general banks and corporate governance system, SG manual is required.

This work conducts a comprehensive analysis of how to incorporate resilience and sustainability into capacity expansion strategies for business-to-business (B2B) chemical supply chains. This study aims to guide both researchers and managers on ensuring profitability in B2B chemical supply chains while minimizing environmental impacts, complying with regulations and mitigating disruptions and risks.

A systematic literature review is conducted to analyze the interplay between sustainability and resilience in chemical B2B supply chains, specify the quantitative and qualitative methods used to tackle this challenge and identify the drivers and barriers concerning capacity expansion. In addition, a comprehensive conceptual framework is suggested to outline a compelling research agenda.

The findings emphasize the increasing importance of modeling and resolving decision-making challenges related to sustainable and resilient supply chains, particularly in capital-intensive chemical industries. Yet, there is no standardized strategy for addressing these challenges. The predominant solution methods are heuristic and metaheuristic, and the selection of performance metrics tends to be empirical and tailored to specific cases. The main barriers to achieving sustainability and resilience arise from resource limitations within the supply chain. Conversely, the key drivers of performance focus on enhancing efficiency, competitiveness, cost effectiveness and risk management.

This work offers practitioners a conceptual framework that synthesizes the knowledge and tackles the challenges of designing sustainable and resilient supply chains as well as managing their operations in the context of B2B chemical supply chains. Results provide a practical guide for navigating the complex interplay of sustainability, resilience and chemical supply chain expansion.

The key concepts and dimensions associated with capacity expansion planning for a resilient and sustainable chemical supply chain are identified through structured and comprehensive analyses of existing literature. A conceptual framework is proposed for delineating the intersections among sustainability, resilience and chemical supply chain expansions. This mapping endeavor aims to facilitate a future characterized by the deployment of a nexus of resilience and sustainability in chemical supply chains. To this end, a promising future research agenda is accordingly outlined.