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This study aims to identify factors that influence corporate environmental disclosure (CED) quality.

Using content analysis, an index and scoring scheme were applied to annual reports, stand-alone reports and corporate homepages of a sample of 116 oil and gas companies in 19 developing countries (DCs).

The results of this study reveal that out of 12 hypothesized variables, only 5 variables (company size, foreign ownership, profitability, leverage and membership of industry’s associations) are positively related to the CED quality.

The study has implications in enhancing the understanding of CED practices by oil and gas companies in DCs and the factors that influence the quality of such disclosure. Thus, the results of the study serve as input toward the development of improved regulations concerning CED for the oil and gas industry and provide guidelines to the regulators to make relevant decisions on social and environmental information items to be incorporated in the regulatory standards.

The current study attempts to fill the gaps in the literature by examining CED quality (rather than its quantity), concentrating on environmental disclosure made on the three main mediums of reporting. The study also extends previous research of CED by investigating some factors that have the potential to influence the content-quality of environmental disclosure, such as type of company (independent or constrain company) and industry’s association membership which have never been examined in the related literature.

This study aims to empirically examine a model of the halal logistic services, its impact on manufacturers’ trust and satisfaction.

This study was conducted through survey questionnaires after an extensive review of the literature. A total of 564 samples of the questionnaire were distributed to logistics management representatives of halal manufacturing companies in Malaysia. This survey was carried out to measure the respondents’ perception of halal manufacturers’ satisfaction with third-party logistic (3PL) service providers in Malaysia. The instruments/survey incorporate halal assurance services, halal service diversity and halal service procedure as the antecedents of halal manufacturers’ trust and satisfaction.

The findings indicate that halal assurance services and halal service procedure are positively associated with manufacturers’ trust and satisfaction, while halal service diversity is not associated with it. The study also shows that manufacturers’ attitude play a mediator role between the halal logistic service and manufacturers’ satisfaction.

The study provides useful information in understanding the importance of halal logistic services and more particularly aims at facilitating 3PL service providers to offer halal logistic services quality that suits the manufacturers’ needs.

This study aims to investigate the influence of supply chain resilience (SCR) and supply chain capabilities (SCC) on supply chain performance (SCP) through the direct and moderating influence of the degree of SCR (DSCR), as demonstrated in UAE energy industry supply chain management (SCM) processes.

Using the partial least squares structural equation modeling (PLS-SEM), a questionnaire-survey collected 168 valid responses from UAE-based companies that operate within the energy industry. This study investigates the moderated mediation research model of the SCR, SCC and SCP with DSCR being considered as the variable having the moderation role.

SCR and SCC were found to have a significant positive affect on SCP playing a mediating role in improving performance during or after a SC disruption. However, the objective was to confirm the exitance of the moderator role in DSCR to substantiate its moderated mediating effect in the research model. There was a negative moderating effect of SCR on SCP through SCC.

This is among the pioneer study that suggests and empirically tests the moderated mediating impacts of the SCR degree on the relationships between SCR, capability within a supply chain and its performance. An additional element of originality of this study is its relevance to the UAE energy industry and recent SC disruptions.

This paper aims to investigate firm-level variations in the extent of mandatory disclosures and address the drivers of mandatory disclosure using data from the Gulf Co-operation Council (GCC) region.

The extent of mandatory disclosure is examined using a disclosure index created with reference to 24 International Financial Reporting Standards (IFRSs).

The authors find that the extent of mandatory disclosure required by applicable IFRSs/International Accounting Standards increases with international presence, group firms, the level of voluntary disclosure, firm age and the education level of company financial controllers. It decreases with firm size and the proportion of institutional share ownership. The degree of board independence is positively related to the level of mandatory disclosure in firms with no state ownership. Profitability positively affects the level of mandatory disclosure to a greater extent in more liquid GCC firms. The results confirm that there is a greater sensitivity of mandatory disclosure to loss than to profit. Loss increases, whilst profit decreases, the extent of mandatory disclosure.

The results promote further understanding of international financial reporting differences in an emerging country setting.

The findings provide a detailed insight to investors, financial analysts, practitioners and academics.

The authors develop a highly granular mandatory disclosure index in a developing country setting and identify key drivers of such disclosure.

The purpose of this study is to assess the level of energy efficiency (EE) practices and worshippers’ comfort experience towards energy consumption of a selected energy retrofitted mosque. This study identifies whether the work was done on ad hoc or planned basis and to gauge the success level of the retrofit work.

Mixed method was used in this study. A selected mosques with a capacity of more than 1,000 worshippers under the Class A of classification places of assembly with operating hour ranging from 45 to 65 h and the penarafan hijau jabatan kerja raya (pHJKR) rating tool as a benchmarking for EE assessment is used. A total of 45 respondents were involved in this study to obtain their perception on comfort experience in mosque. Meanwhile, energy audit and walk-through surveys were conducted to obtain data on energy consumption. To identify whether the work was done on ad hoc or planned basis and to gauge the success level of the retrofit work, pHJKR rating tool and efficiency standard MS1525:2019 are used for benchmarking in keeping with sustainability guidelines.

The results of this study indicated that the EE score achieved by the mosque is good while there are still rooms for improvement to increase the higher score to the pHJKR’s EE benchmarking tool.

EE is one of the most important agenda under sustainable development initiatives. Part of the initial government strategy is to encourage the use public buildings in demonstrating initiatives for sustainable development to justify high capital resources investment. Mosque buildings have huge potential for this purpose because as religious public buildings for the majority Muslim community, their operations are fully funded from public funds. Selection of mosques is also driven by its unique intermittent energy consumption pattern, while early mosques adopted natural ventilation, modern mosques are often designed with mechanical ventilation (air conditioning).

An encouragement on government initiative towards sustainable development can be escalating by producing exemplary building for intermittent use pattern categories by mosque as a model.

Sustainable development especially in EE becomes normal practices and energy and impact towards environment possibly be saved.

Sustainable development especially in EE becomes normal practices and energy and impact towards environment possibly be saved. This research is based on supportive national agenda by assessing EE measure for development of energy management in intermittent use buildings (mosque).

The purpose of this paper is to investigate the key factors that explain intention to use e-wallet services (perceived usefulness, perceived ease of use, attitude, subjective norm, positive disconfirmation and perceived behavioral control). The moderating role of perceived value in the relationship between satisfaction and their intention to continue using the e-wallet is also examined.

A total of 257 e-wallet users participated in an online survey and hypotheses were tested with SPSS/PLS-SEM.

The constructs technology acceptance model (TAM), theory of planned behavior (TPB) and user satisfaction affect intention to use. However, perceived value does not strengthen the relationship between user satisfaction and e-wallet usage intention.

The TAM, TPB and expectancy disconfirmation model (EDM) constructs help explain the use of e-wallet services. These results will help the providers of these services to understand user behavior and to design their marketing strategies more appropriately to ensure consumer satisfaction and their intention to use e-wallet services.

This study adopts a holistic and integrative approach to explain the continued use of e-wallet services. The model integrates three basic adoption theories: TAM, TPB and EDM.

El propósito es investigar los factores clave que explican la intención de utilizar los servicios de monedero electrónico (utilidad percibida, facilidad de uso percibida, actitud, norma subjetiva y control conductual percibido). También se examina el papel moderador del valor percibido en la relación entre la satisfacción y su intención de seguir usando el monedero electrónico.

257 usuarios de monederos electrónicos participaron en una encuesta online y las hipótesis fueron contrastadas con SPSS/PLS-SEM.

los constructos TAM (modelo de aceptación de la tecnología), TPB (teoría del comportamiento planificado) y la satisfacción del usuario afectan a la intención de uso. Sin embargo, el valor percibido no refuerza la relación entre la satisfacción del usuario y la intención de uso del monedero electrónico.

Este estudio adopta un enfoque holístico e integrador para explicar el uso continuado de los servicios de monedero electrónico. El modelo integra tres teorías básicas de adopción: TAM, TPB y EDM (modelo de desconfirmación de expectativas).

los constructos TAM, TPB y EDM permiten explicar el uso de los servicios de monedero electrónico. Estos resultados ayudarán a los proveedores de estos servicios a comprender el comportamiento de los usuarios y diseñar sus estrategias de marketing de forma más adecuada para garantizar la satisfacción del consumidor y su intención de utilizar los servicios de monedero electrónico.

目的是研究解释使用电子钱包服务意向的关键因素（感知的有用性、感知的易用性、态度、主观规范和感知的行为控制）。此外, 还研究了感知价值在满意度和他们继续使用电子钱包的意向之间的调节作用。

257名电子钱包用户参与了一项在线调查, 用SPSS/PLS-SEM对假设进行了检验。

TAM（技术接受模型）、TPB（计划行为理论）和用户满意度影响使用意向。然而, 感知价值并没有加强用户满意度和电子钱包使用意向之间的关系。

本研究采用了一种整体和综合的方法来解释电子钱包服务的持续使用。该模型整合了三个基本的采用理论：TAM、TPB和EDM（期望不确认模型）。

TAM、TPB和EDM构造有助于解释电子钱包服务的使用。这些结果将有助于电子钱包服务提供商了解用户行为, 并更恰当地设计他们的营销策略, 以确保消费者的满意度和他们使用电子钱包服务的意向。

Life insurance remains an essential part of financial and social security. The insurance penetration rate is high in the developed countries but very low in developing countries such as Malaysia, with only 4.8% penetration and extremely low underwritings. Therefore, this study aims to scrutinize the underlying determinants of a household purchase behaviour of life insurance.

The data generated from the administration of survey questionnaires to 325 households were analysed, using structural equation modelling to obtain the research purposes.

The analysis reveals that the knowledge of life insurance, attitudes towards life insurance, subjective norms (SN), trust and risk perception, affect the tendency of a household to purchase life insurance. The results of this study also highlight that households’ purchase-propensity influences the purchase behaviour of life insurance. Concurrently, the intention to purchase has mediating effects on explanatory variables and purchase behaviour.

This paper established awareness, SN, perceived behavioural control, trust and risk perception as the key determinants promoting positive attitudes towards purchasing life insurance. The findings of this study can be successfully applied to different stakeholders in a similar context. This study suggests that the managers of life insurance companies should adjust their policy guidelines in accordance with the positive relationship between the constructs and consumers’ intention to purchase life insurance.

Islamic finance and Halal product sectors are thriving successfully. This chapter is a general review of the perception of Asian consumers on Islamic finance and Halal sectors in the global Halal economy.

The first section will briefly describe the Halal concept in both Islamic finance and Halal industries, and the growth of both sectors in Asian countries. The second part highlights the review of Asian consumers’ perception towards Islamic finance products and Halal products.

The review found that the consumers’ perception towards the Islamic finance products and Halal products is distinctive. This is due to the diversity of Asian countries in terms of geography, religion, culture, ethnic, school of thoughts (madzahib), income per capita and government’s involvement.

The third part of the chapter concentrates on planning towards Halal marketing, which involves the move and future challenges in different layers of industries to gear up and strengthen the Halal economy.

At the age of 92, Mahathir Mohamad served his country as the Prime Minister for the second time. But unlike his first stint as the head of the government, which lasted 22 years, this time, his tenure was less than two years. His resignation, which was linked to some internal issues within the Pakatan Harapan (PH) allied parties, came at a time when many countries in the world were in the early stages of the coronavirus outbreak. Mahathir was aware of the power struggle that was adversely affecting the government's response to combat the virus transmission and reduce the rising number of COVID-19 infection cases. With his long experience in governance and as a former medical officer, Mahathir offered some advice and recommendations to the existing government on ways to address the public health crisis. Since the coronavirus outbreak, the domestic political and economic developments also drew his direct criticism and critical commentaries.

The purpose of this paper is to deliberate on the establishment of zakat (Islamic alms) on oil and gas in Malaysia. Being one of the five Islamic pillars, zakat contributes significantly to the country’s socio-economic development and prosperity. However, in Malaysia and other Islamic countries, there is not yet a proper mechanism for calculating zakat on extracted minerals. Similar to gold and silver, oil and gas are valuable minerals, which, upon extraction, are subject to zakat payment. In Malaysia, however, this is not the case.

This study uses a qualitative method. It presents a thorough review on the stipulation for paying zakat on minerals, specifically oil and gas. The deliberation is based on secondary data entailing a comprehensive content analysis of prominent books on the subject, current zakat rulings and legal acts on oil and gas.

Oil and gas are subject to zakat payment, as indicated in several Qurʾānic verses and based on the academic reasoning of Muslim scholars. The zakat calculation for oil and gas entails the nisāb (minimum threshold value of the assets) but not the ḥawl (the requirement for one full Islamic year of ownership for the assets), by analogy with zakat on agricultural produce. Despite the obligation to pay zakat on minerals under the zakāt al-māl (alms due on wealth) category, oil and gas is yet to be fully subject to this practice in Malaysia, although the country is known as an oil-producing Muslim country. Several legislative acts covering the managerial and business side of oil and gas operations have long been established, but the provision on zakat remains unclear. Hence, comprehensive legislation is needed to fine-tune the Malaysian oil and gas system, particularly with regard to zakat.

This study relies mainly on secondary data and literature without performing any empirical investigations.

In terms of academic implication, this study enriches the existing body of knowledge on zakat. Practical implications would include enhanced decision-making concerning zakat on oil and gas on the part of zakat institutions, policymakers and the government of Malaysia.

This study provides practical and academic contributions to the deep understanding of zakat on oil and gas, which has received very little attention in the existing body of literature. Despite being limited in literature, this is a breakthrough study that sheds light on zakat on oil and gas.