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This paper aims to describe the development of the ethical values disclosure index (EVDi) for Malaysian companies using the Sustainable Development Goal (SDG) 16 and isomorphism perspectives.

This paper reports an inclusive examination of international and national guidelines in relation to the code of ethics and ethical values in making the disclosure.

The final 10 categories and 40 items under review have been developed in an instrument, the proposed EVDi, for measuring the commitment undertaken by companies in communicating ethical values information to stakeholders.

The EVDi may fulfil the function of good governance to inculcate ethical work culture throughout companies.

Effective ethical values in communication may reduce the likelihood of illegal activities and cost of acting unethically in organisations.

The value of this paper is its approach of using the isomorphism concept from the institutional theory to address the SDG 16 by developing the EVDi. The new index incorporates core elements of moral values adapted mainly from the professional bodies that regulate the accounting profession and other related organisations. The index is an initiative used to measure companies' commitment to promoting ethical values through disclosure. The efforts to measure the level of commitment supporting the SDG 16 promote effective, accountable and transparent institutions at all levels.

This study aims to investigate the determinants of the extent and quality of corporate social responsibility disclosure (CSRD) in Jordan. The study examines a number of factors that influence the extent and quality of CSR disclosure, such as corporate characteristics, corporate governance and ownership structure.

A quantitative approach and a content analysis technique is used to measure the extent and quality of CSRD from annual reports. The sample is drawn from the annual reports of 118 Jordanian companies between 2010 and 2015. A CSRD index is constructed, which includes the disclosures of the following categories: environmental, human resources, product and consumers, and community involvement. This is the first study that presents a new measurement for CSR disclosure quality by using images and charts in a seven-point scale measurement.

The result reveals that the extent of CSRD is higher than quality in Jordan. Regarding the determinants of CSR disclosures, the following factors were found to have a significant relationship with both the extent and quality of CSRD: board size, non-executive directors, age of firm, foreign members on the board, number of boards meetings, the presence of audit committees, big 4, government ownership, size of firm and industry type. Non-executive directors was found to have a significant correlation with the extent of CSRD.

The current study has some limitations; first, the study findings are limited to the Jordanian environment. Second, the study adopted a purely quantitative method, and future research could include interviews and questionnaires to gather data from financial managers and chief executive officers (CEOs). Third, the potential influences on the level and quality of CSR are not limited to the variables tested in this study. Future research can be done on new determinants, such as CEO interlocking and profitability. Finally, the sample included companies from two main sectors – the services and industrial sectors; thus, this limited the results to these two main sectors.

Practitioners, as firms, should develop new strategies and ensure that CSR is included in their reports. Thus, companies can achieve legitimacy for their products and activities. Policymakers must consider introducing new laws that mandate CSRDs since it has many advantages for companies and society. In addition, this research suggests amending the law to require companies to have 33% of their directors be non-executives since this will remove the negative effect on CSR disclosure. Investors must pay attention to the social activities of the companies they invest in, as CSR could have a positive effect on their market value.

The study has indicated that Jordanian companies became increasingly more involved in CSR activities, as this growth in CSRD is linked with global increases in CSR. Moreover, the study has revealed that the highest category of CSR disclosures is related to products or services and employee information. On the other hand, the lowest category of CSR disclosures is related to community and other disclosures (extent) and environmental disclosures (quality). Furthermore, the results show that the services sector was found to have more disclosures regarding employees and community, whereas the industrial sector was more concerned about environmental and product information.

To the best of the authors’ knowledge, this is the first study that presents a new measurement for CSR disclosure quality by using images and charts in a seven-point scale measurement. This new seven-point scale will be adopted to distinguish between poor and excellent disclosures. In addition, to the best of the authors’ knowledge, this is the first study in Jordan which examines the determinants of the extent and the quality of CSR for three categories, namely, corporate characteristics, corporate governance and ownership structure.

This paper aims to present a theoretical account of the connection between artificial intelligence (AI) enabled technologies and Muslim-friendly tourism experiences (MFTX) using the customer experience (CX) theory, reference group theory and theory of tourism consumption systems.

A model research design is adopted to build a theoretical framework that predicts relationships between constructs. Critical assessment in tourism and AI literature is used to explore AI-enabled technologies in Halal-friendly tourism.

The findings of this paper have conceptualised the CX theory for Muslim travellers satisfying their religious needs in Halal-friendly tourism by suggesting a new construct called the MFTX. It also offered a theoretical model for using AI-enabled technologies to improve the MFTX.

This study provides a new theoretical model for using AI-enabled technologies to improve the MFTX. This paper is also expected to provide suggestions for tourism operators and service providers to cater to Muslim tourists’ needs using AI technologies.

The purpose of this study is to investigate the impact of audit committee characteristics on firm performance. In particular, the authors employ the random-effects variant of the Hunter–Schmidt meta-analyze procedure to analyze the effects of key audit committee attributes, namely audit committee independence, audit committee expertise, audit committee size, audit committee meeting along with big four impact on firm performance. The authors hope to gain a better understanding of the function of audit committees in enhancing firm performance and to uncover potential discrepancies in prior findings due to varying economic levels or performance metrics.

This study uses the Hunter–Schmidt method to conduct a meta-analysis of 39 previous studies published between 2012 and 2022 to investigate the relationship between audit committee characteristics and firm performance.

The results indicate that audit committee independence, expertise, size and affiliation with the big four have a significant and positive effect on firm performance, while audit committee meetings have a non-significant effect. Furthermore, findings suggest that companies should carefully consider the contextual factors that may impact the effectiveness of their corporate governance structures, such as economic level, when designing and implementing governance mechanisms.

This study is significant as it is the first to combine and analyze previous research on this topic and highlights the importance of certain audit committee characteristics in enhancing financial reporting quality and corporate governance.

This study aims to investigate the impact of green shared vision (GSV) and green knowledge sharing (GKS) on eco-innovation types and further investigates the impact of these types on sustainable competitive advantage (SCA) and sustainable business performance (SBP) within the food manufacturing and food processing small- and medium-sized enterprises (SMEs) of a developing country.

Partial least square structural equation modeling technique was used to test the hypotheses. Simple random sampling was used, and data were collected from 312 owners/managers of food manufacturing and processing SMEs.

The results reveal a significant positive relationship between GSV, GKS and eco-innovation types. Furthermore, it was revealed that all three types of eco-innovation are significantly related to SCA and SBP.

The results of this research will assist food manufacturing and food processing SMEs in reducing their eco-footprint to gain SCA and SBP. Furthermore, policymakers and governing bodies may implement strong regulations to curtail eco-pollution.

To the best of the authors' knowledge, this is the first study that incorporates the concept of eco-innovation in food processing and food manufacturing SMEs of a developing country in the light of the natural resource orchestration theory.

Drawing upon the natural resource-based view (NRBV), green absorptive capacity (GAC) is the backbone of firm green dynamic capabilities. It converts the developed knowledge into knowledge application. Understanding how GAC could benefit corporation environmental performance (EP) is still ambiguous and debated. Hence, this study introduced three facilitator factors, namely, managerial environmental concern (MEC), green innovation performance (GIP) and green entrepreneurship orientation (GEO), in which GAC can improve EP. The study tested the moderation effect of GAC and GEO on the MEC-GEO and the MEC-EP relationships and predicted the mediation effect of MEC, GEO and GIP on the GAC-EP relationship.

The quantitative study used a self-administered survey and cross-sectional research design; the study collected data from top management employees working in Chinese manufacturing firms.

The results indicated that GAC positively influences MEC, GEO and GIP, and these last three constructs influence EP. While MEC positively affects GIP, the MEC-GEO relationship was insignificant. The study found that GAC moderates the MEC-GEO relationship, whereas GEO failed to do so between MEC and EP. The results confirm a partial mediation effect between GAC-EP through the three intermediary constructs.

To promote EP, firms GAC should prioritize developing MEC ad GIP. Firms' GEO can exploit eco-friendly opportunities enabled by GAC, a process that bridges the existing knowledge and skills gap between MEC and GEO. GAC is one of the leading green strategic capabilities that help GEO to achieve green business growth and better EP. MEC is the process of facilitating GIP to deliver eco-products and protect the external environment. When MEC failed to address GEO's green business agenda, GEO could not enhance EP.

The study highlights the necessity of GAC to develop firms' green dynamic capabilities to boost EP. The study confirms GAC's vital role in strengthening the manager's environmental awareness and bridging the knowledge gap between GEO and MEC. In addition, GIP can drive entrepreneurial green opportunities and enhance EP when GAC is involved and converts knowledge creation to knowledge applications. Strategically speaking, given the importance of the triple green pillars of the NRBV, GEO would not balance green business growth and EP unless GAC leveled up MEC to match GEO's green business agenda and drive EP.

This study investigates how to motivate behavioral intentions toward green investment (BIGI) with the moderating effect of social media platforms usage (SMPU) among individual investors in Egypt.

The study used partial least squares structural equation modeling (PLS-SEM) to analyze the data and test hypotheses based on a sample of 550 individual investors with investment experience.

The results show that attitude, subjective norm (SN), and perceived behavioral control (PBC) have a significant relationship with investors' behavioral intention toward green investment. The moderating effect of (SMPU) supported the relationship between (SN), (PBC), and (BIGI), but (SMPU) does not support the relationship between attitude and (BIGI).

This study provides some implications for investment providers, service providers, and policymakers.

Despite the increasing global interest in climate change and its consequent opportunities and challenges for business, previous studies did not strongly emphasize green investment. So, based on the theory of planned behavior (TPB), this study sheds light on the motivational factors that may push investors' behavioral intentions toward green investment. With the increasing interest in digital transformation, the study also examined how digital platforms support (BIGI), especially in Egypt as a developing country.

Based on the intellectual capital (IC) theory and the resource-based view (RBV), the paper seeks to elucidate the direct and indirect relationships between IC and competitive advantage in small and medium enterprises (SMEs). Therewithal, besides examining the mediating role of innovation capabilities in the IC-competitiveness link, it scrutinizes the moderating effect of entrepreneurial orientation in causing IC to boost competitiveness in SMEs through flourishing innovation capabilities.

Data were collected from 206 participants working in SMEs operating in the Kingdom of Saudi Arabia with the help of a structured questionnaire distributed through LinkedIn. Partial least square (PLS)-based structural equation modeling (SEM) using SmartPLS 4.0 has been performed to calibrate the auxiliary and structural models.

Based on the empirical analysis, IC significantly and directly enhances the competitive advantages of SMEs. Additionally, innovative capability has been found to be a complementary partial mediating condition in enabling IC to foster competitiveness in SMEs. Furthermore, the moderated mediation analysis reveals that innovation capabilities strongly mediate the association between IC and competitiveness in SMEs, characterizing higher entrepreneurial orientation.

The study provides significant insights to academicians and practitioners seeking to comprehend or configure interactions among IC, innovation capabilities, and entrepreneurial orientation in maturing competitiveness among SMEs, especially in emerging economies. Furthermore, the study provides a valuable integrative perspective on SMEs’ competitiveness by involving three voguish constituents of contemporary scholarly discourse grounded into the leading underpinning theoretical perspectives, such as IC theory, RBV, and entrepreneurship theory.

The uniqueness of this model lies in its rich theory-laden conceptualization and explanation that could extend theoretical debate and managerial action to the next levels.

The purpose of this study is to validate the psychometric properties of the Self-Perceived Employability Scale in the context of the United Arab Emirates (UAE-SPE) and to verify the model fit of the UAE-SPE and University Commitment Scale (UC) (Rothwell et al., 2008) for undergraduate students.

A cross-sectional survey study was carried out to collect the data using a web-based survey tool (Qualtrics) at a public university in the UAE. The sample was 646 undergraduate students.

As a result of the factor analysis, the study validated three factors of SPE for undergraduate students in the UAE that explain their perceptions of their university reputation, their field of study, the state of the UAE labour market and confidence in their skills. Confirmatory factor analysis verified good model fit indices of UAE-SPE and the UC scale. In addition, the study found a statistically significant positive relationship between the UC scale and the three factors of UAE-SPE.

Currently, there is a scarcity of published research on self-perceived employability amongst undergraduate students in higher education institutions in the UAE and the Arab region. This article not only contributes to research on this topic but also validates two scales, allowing cross-cultural comparisons of SPE and UC of undergraduate students in the Arab region and worldwide.

Disruptive technologies for human resource management (HRM) lack evidence about synthesizing its antecedents and outcomes in the empirical research landscape. This review study was conducted addressing two objectives: (1) to identify the themes of HRM technology empirically researched and (2) to develop a conceptual framework for the antecedents and outcomes of disruptive technologies for HRM.

This article was positioned as a literature review based on the systematic literature review (SLR) methodology. Seventeen articles published between 2000 and 2020 were included for the review from Scopus and LENS.ORG databases. The article screening, inclusion and analysis and findings reporting were based on the preferred reporting items for systematic reviews and meta-analyses (PRISMA).

In addressing the first objective, the review found that the electronic human resource management (E-HRM) intention and communication technology support impact E-HRM adoption, resulting in many outcomes. The outcomes include HRM service quality, organizational effectiveness, employee productivity and competitive advantage. In addressing the study's second objective, a conceptual framework was developed based on the gaps identified regarding the determinants and positive outcomes of disruptive technologies for HRM. Thus, the conceptual framework was presented from two perspectives. The perspectives were deduced with review results and theoretical grounds.

The findings related to the two objectives provide theoretical and practical implications. One significant practical implication is that action and work-based learning of managers and employees in organizations may suggest adopting disruptive technologies for HRM. Thus future studies can focus on them as determinants of adopting disruptive technologies for HRM to conduct empirical tests. Besides, the findings provide some other future research directions.

The study found empirically proven determinants of E-HRM intention and communication technology support impact E-HRM adoption, which results in many positive outcomes. These were synthesized based on the studies conducted during the period 2000–2020. This synthesis and theoretical grounding deduced a conceptual framework for determinants and outcomes of disruptive technologies for HRM.