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This study aims to explore the effects of responsible international investment in a least developed country (LDC) on ethics and corruption in the local industry. While investment growth in least developed countries (LDCs) is essential to meet the United Nations Sustainable Development Goals, international investment in LDCs poses challenges, including corruption. The authors explore perspectives from relevant stakeholders on the influence, if any, on an LDC’s banking sector, of investment in the LDC by a multinational bank with an environmental, social and governance focus – using a case study of Standard Chartered Bank (SCB) in Nepal.

The authors conducted thematic analysis on: focus groups with current and former SCB Nepal management; semi-structured interviews with Nepal banking regulator representatives; senior staff from SCB global divisions; and management of other commercial banks in Nepal.

Knowledge transfer, organisational enablers and constructive international competition contributed to the dissemination of best practices within the Nepal banking sector, supporting the notion of beneficial spill-over effects of multinationals on LDC host countries.

Practical insights will aid LDC governments, international businesses, investment funds and donor organisations seeking to invest in/assist LDCs with economic development.

To the best of the authors’ knowledge, this may be the first case study on ethics and anti-corruption practices of a multinational bank in a LDC. Through a practice-driven focus, the authors provide “on-the-ground” insights to better understand the complex nature of corruption.

Digitalization is one of the major factors that fosters economic growth across the world. However, the level of digitalization varies significantly between developed and developing countries, with the latter often lagging behind. To bridge this gap, it is crucial to pinpoint the drivers of digitalization, specifically from the macroeconomic and country-level governance dimensions. Therefore, this study aims to investigate the determinants of digitalization, particularly for countries in Asia and the Pacific region.

Our study utilizes unbalanced panel data from 46 Asian and Pacific countries for the period of 2001–2021. Initially, we analyzed the data using conventional econometric methods, such as pooled ordinary least squares (POLS), random-effects model (REM) and fixed-effects model (FEM). Moreover, we employed endogeneity-corrected techniques and alternative proxies to enhance the robustness and reliability of our findings.

Our findings reveal that economic development progress, government expenditure relative to country size and political stability are key drivers of digitalization. In contrast, corruption at the country level emerges as a significant impediment. Notably, our results remain robust to endogeneity-corrected techniques and alternative proxies of digitalization. Overall, these insights can inform policymakers, helping them to understand the macroeconomic and governance factors shaping digitalization and guide their decision-making toward effective policy interventions.

This study’s empirical findings add significant value to the existing literature by quantifying the impact of macroeconomic and governance factors on digitalization in selected countries. This offers valuable insights for policymakers, particularly in nations with lower levels of digitalization.

The present study aims to provide a roadmap for meeting the carbon-free, green energy production target within the stipulated period while also considering climate targets through a sustainable auctioning scheme.

The research outlines the opportunity to design auctions based on qualitative research, the impact of auctions on energy costs and thus the feasibility of suggested auctioning schemes based on country-specific empirical evidence and benefits.

The conclusions show that this may result in various advantages for emerging economies relating to technology-neutral site-specific auctions if designed according to state-specific socio-economic conditions.

The planned addition to the state-of-the-art in the renewable energy (RE) field of this paper is that it intends to bridge the gap between theory and practice. The analysis has concepts for research, practice and/or community. Thus, it can serve as a primary source of literature reference for those willing to learn more about the aspects of cost related to RE.

This study aims to investigate the impact of organizational external environmental factors on strategic management accounting (SMA) usage in an emerging economy.

The study collected data from 79 public limited companies listed with the Dhaka Stock Exchange (Bangladesh) through a questionnaire survey. Multiple regression analysis is employed to test the impact of external environmental variables such as perceived environmental uncertainty and intensity of competition on SMA usage.

The study finds a significant positive impact of environmental uncertainty (fluctuation in the external environmental factors) and intensity of competition (domination by few companies) on SMA usage. However, the direction and magnitude of this impact vary considerably for specific groups of SMA practices such as costing, competitor accounting, customer accounting and planning and performance measurement techniques.

This study shows the impact of several facets of environmental uncertainty (i.e. unpredictability, fluctuation, ambiguity, lack of information and uncertainty of the outcome of decision) and intensity of competition (i.e. stressfulness and domination) in the empirical-based SMA research.

The primary objective of this research is to chronicle how the Environmental Protection Agency (EPA) and other United States Federal Government Agencies (USFGA) agencies have played a role in shaping the trajectory of financial reporting for sustainability, with a particular emphasis on triple bottom line (TBL). This exploration extends to other indexes reporting sustainability data encompassed within financial, social and environmental reporting.

This study adopts an illustrative methodology, utilizing data sourced from governmental, business and international organizational documents.

Sustainability accounting predominantly finds its place within the framework of TBL. However, it is crucial to note that sustainability reporting remains voluntary rather than mandatory. Nevertheless, accounting firms and professional accounting societies have embraced it as a supplementary facet of financial accounting reporting.

The research highlights the historical evolution of sustainability within the USFGA and corporate entities. Corporations’ interest in accounting for sustainability performances has significantly contributed to the emergence of voluntary sustainability accounting rules, as embodied by the TBL.

This study aims to measure the competitiveness of top apparel exporting nations competing with China in different apparel product categories across the global environment.

Compound annual growth rate, trade competitiveness, market share percentages, revealed comparative advantage and its variant normalized revealed comparative advantage using two-, four- and six-digit harmonized system codes for the period of 2016–2021 were used to understand the comparative advantage of competing apparel exporting nations.

The findings revealed that China still holds a more decisive comparative advantage than its competitors over the majority of the product categories within the knitted or not knitted apparel and clothing accessories. The other competing nations hold better export competitiveness over China in specific categories. However, that is not sufficient to be the “Next China.”

The study has important implications for different stakeholders of the global apparel industry, such as governments, industry officials, policymakers, investors, researchers and students. The study’s limitations arise from using product categories as competitiveness indicators, notably relying on a macro level approach for measurement while the micro level perspective is not analyzed, which constitutes a significant limitation of the study.

This research thoroughly analyzes the competitive position of the top ten apparel-exporting countries in the global market.

In Bangladesh (BD), delays in infrastructure are common. Many previous studies have explored the causes of infrastructure delays. However, this study investigated the causes of delays by taking responses from the stakeholders who are responsible for planning, design, funding, approval and implementation. There are few studies that have related infrastructure project delays to heterogeneity in stakeholders’ perceptions.

A structural equation (SE) model is developed with 350 normally distributed data points to understand the heterogeneity in stakeholders’ perceptions regarding delays in infrastructure projects in BD. Additionally, the relative importance index (RII) approach is used to assess the responses, validating the SE model.

The study finds that among the three latent variables, “Project itself related delay” has more influence on delays in infrastructure projects. Among the observed variables under the “project itself related delay” latent variable, “DPP approval process” has the most significance. From the heterogeneity analysis, the study found differences in responses among the stakeholders from “the Engineering Department,” “the Planning Office” and “the Construction Firm/Industry.” An important class of stakeholders believes that their stage is not being delayed and that other stages require attention.

The data sample is 350. More data can improve the accuracy of the findings. Most of the respondents are civil engineers (74%) and represent the owner of the project. Sample data from more stakeholders’ will enhance the accuracy of the result.

This study addresses the requirements of Bangladeshi project stakeholders and how their interactions cause delays in projects. Furthermore, the opinions of other stakeholders are taken into consideration when determining the specific factors of individual stakeholders that are causing delays. Practically, the distance between stakeholders should be reduced. A project manager can play a role in this regard. Initiatives should be taken on how to complete the project quickly by eliminating the requirements discussed among the stakeholders and bureaucratic complications. Instead of placing blame on one another, stakeholders should take the initiative to figure out how to work together to finish the project on schedule. The Planning Commission’s approval of the Development Project Proposal (DPP) and Revised Development Project Proposal (RDPP) should be obtained as soon as possible by owner stakeholders. In order to avoid frequently changing the DPP, owners should also exercise greater caution when choosing contractors. Contractor stakeholders should use efficient and proper manpower and equipment so that unexpected delays are not created during the execution of work. Since the role of the contractor stakeholder is the most important among the three types of stakeholders, the contractor should raise awareness and urge the owners to get the RDPP approved quickly.

The findings from the study can help mitigate delays in infrastructure projects in BD, taking into account the perceptions of various stakeholders.

Throughout human history, the occurrence of disasters has been inevitable, leading to significant human, financial and emotional consequences. Therefore, it is crucial to establish a well-designed plan to efficiently manage such situations when disaster strikes. The purpose of this study is to develop a comprehensive program that encompasses multiple aspects of postdisaster relief.

A multiobjective model has been developed for postdisaster relief, with the aim of minimizing social dissatisfaction, economic costs and environmental damage. The model has been solved using exact methods for different scenarios. The objective is to achieve the most optimal outcomes in the context of postdisaster relief operations.

A real case study of an earthquake in Haiti has been conducted. The acquired results and subsequent management analysis have effectively assessed the logic of the model. As a result, the model’s performance has been validated and deemed reliable based on the findings and insights obtained.

Ultimately, the model provides the optimal quantities of each product to be shipped and determines the appropriate mode of transportation. Additionally, the application of the epsilon constraint method results in a set of Pareto optimal solutions. Through a comprehensive examination of the presented solutions, valuable insights and analyses can be obtained, contributing to a better understanding of the model’s effectiveness.

This study aims to explore the determinants of public debt in selected South Asian Association for Regional Cooperation (SAARC) countries for 19 years, from 2001 to 2019.

Using ordinary fixed and random effect models, the authors examine the role of internal and external factors in determining the composition of public debt. Furthermore, for robustness, they compare the results with two-stage least square (2SLS) regression estimates after considering the problem of endogeneity, overidentification, under-identification and weak instruments.

The findings show that among the selected macroeconomic variables, inflation, exchange rate and broad money have significant negative effects on the debt-GDP ratio. In contrast, military spending, corruption and interest rates appear to positively influence the same as per 2SLS results. From the policymaking perspective, SAARC countries should focus more on reducing military spending and make a concerted effort to augment investments in productive projects. Further, with strong fiscal consolidation and institutional quality, it is important to mitigate the frequent occurrence of corruption conundrums in emerging economies for the development of a transparent economic system.

The study is distinct from previous studies in two ways. First, to the best of the authors’ knowledge, there are no studies focusing on SAARC countries in the context of public debt. Second, the study expands the existing literature on public debt by taking into account both external and internal debts to decipher the within-country and cross-country determinants of debt accumulation. More specifically, this model considers accountability and transparency in the public sector, cross-border security challenges and benefits of globalization by including explanatory variables such as corruption, military expenditure spending and capital inflows.

Digital technology plays a vital role in empowering omnichannel integration. Research on digital technology has recently attracted attention and rapidly developed. However, a comprehensive assessment of the research status and potential gaps is yet to be conducted. Thus, this study investigated the current research status of digital technology-empowered omnichannel integration, and future research directions are proposed.

A three-stage bibliometric analysis was conducted on 764 articles published from 2000 to 2023, cited in the Web of Science database. Furthermore, performance and thematic analyses were performed.

The most productive contributors and influential articles in this field were identified, and four themes of focus were discovered: service quality, o2o commerce, omnichannel retailing, and digital transformation.

To the best of our knowledge, this work is the first attempt to enable researchers to understand the vast body of published scholarship on digital technology-empowered omnichannel integration.