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This study examines the organic food continuance behavior (OFCB) of young (Generations Y and Z) Bangladeshi consumers as a part of green consumption for sustainable development. Based on the extended “Theory of Planned Behavior” (TPB), this study investigates the reasons for continuing organic food (OF) consumption. This research aims to create a model highlighting the characteristics influencing Bangladeshi consumers to continue eating OFs while considering the moderating role of health consciousness during the COVID-19 health crisis (CHC).

This is a longitudinal study, the first phase of which was conducted in 2020, whereas the second phase of data collection is completed on December 31, 2021. Thus, a longitudinal research design (N = 196) was used to investigate whether TPB element have the same impact over the period of time in two data collection phases. It also attempted to reveal if there is any change in the level of influences of Knowledge of organic food health benefit (HAK), and health consciousness on OFCB. A structured questionnaire was used to collect data from the participants of Generations Y and Z. Partial least square structural equation modeling validates the proposed research model.

Research results of phase two ensure that out of the five direct hypotheses related to social norm (SNRM), attitude (ATD), perceived behavioral control (PBRC), HAK and CHC, four (ATD, PBRC, HAK and CHC) significantly influence OFCB of Bangladeshi consumers. SNRM has no significant statistical influence on OFCB. On the other hand, all the direct hypotheses, including SNRM, were accepted during the first phase of the study. Hence, when people begin eating OF and recognize the health benefits, their firm behavioral control ensures that what others think has no significant influence on OFCB.

Most of the data for this study came from those born after 1980, commonly known as Generations Y and Z. Thus, including more data from different age groups may result in different research conclusions. The survey contains a large proportion (62%) of respondents with an income of less than BDT 40,000 per month, a price-sensitive demographic in Bangladesh. The price of OF was not included in this study though price sensitivity may have impacted the study’s findings.

This research used one moderating and four exogenous variables to determine Bangladeshi consumers’ OFCB. HAK and PBRC are proven to be the strongest determinants. Though health consciousness, Knowledge and self-control are essential, Bangladeshi citizens’ awareness of OF and sustainable consumption is still far below compared to other countries. Consequently, this study urges policymakers to raise health awareness through various social efforts.

The Bangladesh government has various initiatives to encourage sustainable development, including promoting OF consumption. Increased OF consumption will increase demand, resulting in an enormous need for organic production. This phenomenon will benefit society as bio-fertilizers are ecologically benign, resolving soil fertility issues and reducing disease risks while enhancing nutritional content. This study can serve as the foundation for developing a plan to boost the consumption of OFs, which can have a beneficial social impact.

Since no longitudinal study to explain the continuance of OFs has been observed in Bangladesh, this research uniquely contributes to predicting sustainable consumption behavior.

The purpose of this research is to assess the tax stakeholders’ intention towards the adoption of blockchain technology (BT) for a transparent and effective taxing system in Bangladesh. It examines the factors influencing the behavioural intention of the users to adopt BT with a blended model built on the technology acceptance model (TAM) and self-determination theory (SDT). This research develops a prescriptive model to demonstrate how the stakeholders are interested in adopting BT for the taxing system.

Data were obtained through a structured questionnaire from the stakeholders of the taxing system, including tax policymakers, tax commissioners, tax officers, lawyers, tax consultants and the taxpayers. Statistical analyses were performed using partial least square-structural equation modelling.

Results reveal that out of the two primary TAM antecedents known as usefulness (PU) and ease of use (PEU), PU has a significant influence on the BT adoption intention. The only cognitive variable called autonomous motivation picked from SDT has a positive and significant impact on BT adoption for tax purpose as well. Finally, trust is found to be another important determinant for explaining stakeholders’ intention to adopt BT for an efficient taxing system where transparency can be ensured.

The proposed model does not include any moderator though there might be a moderating effect in this regard. The variation described in the behavioural intention to adopt BT by the predictors is half of the total possible variations. Hence, the inclusion of variables such as social influence and controlled motivation could be interesting.

This study is expected to provide valuable insights into policymaking for tax administrations to enhance the tax collection net and maintain transparency and efficiency in the taxing system.

This research has social consequences for a recently graduated developing economy such as Bangladesh, where transparency and efficiency are a matter of question. Because BT adoption can assure a convenient and favourable environment for the taxpayers upholding the principles of taxation, it can play a significant role by ensuring social justice and equity through a transparent and effective taxing system.

This research is among the first few studies to address the issue of implementing a modern technology such as BT for an efficient taxing system from a developing country perspective. Furthermore, it combined TAM and SDT to propose a hybrid model for explaining behavioural intention to adopt an emerging technology such as blockchain, which is a new phenomenon.

This research aims to assess the consumers' intention to purchase organic foods for balanced physical and mental growth. It examines the decision-making process in buying organic products built on the extended Theory of Planned Behaviour (TPB). This study designed a model to show how Bangladeshi consumers wish to purchase organic food.

Data were collected by means of a formal questionnaire from shoppers in different markets who buy organic and non-organic foods. Statistical analysis is done by applying partial least square-structural equation modelling (PLS-SEM).

Findings refer that among the four antecedents called social norms (SN), personal attitude (ATT), perceived behaviour control (PBC) and health consciousness (HC), three (ATT, PBC and HC) have a significant influence on the intention to consume organic food in Bangladesh. The only cognitive variable called social norm (SN) has no statistically significant impact though it positively relates to the behavioural intention to purchase organic food.

The fitted model did not consider any moderating or mediating variable though there might be such effects regarding organic food purchase and consumption. The study includes a major portion of the respondents from less than Tk. 20,000 monthly income group, which is a price-sensitive group from Bangladesh perspective. Hence, this price sensitivity might have a slight influence on the results of the study.

This study includes four variables as the predictors to describe consumers' intention to purchase organic food products in Bangladesh. Among the predictors, health consciousness or awareness is found to be most powerful. Though consciousness is the key, the awareness of Bangladeshi citizen regarding organic food is lower than in other parts of the world. Hence, the research model directs the policymakers to increase awareness through different social campaigns.

Under Vision 2040 of promoting sustainable development, the government of Bangladesh is trying to increase organic food consumption. Production and consumption of organic food will positively impact society since organic fertilizers are environmentally friendly and do not harm society. This research promotes a strategy formulation to ensure the consumption of organic foods for a positive social impact.

This study is a unique research to concentrate on the importance and factors influencing the consumption of organic foods in Bangladesh, a recently graduated developing country. Furthermore, it extended the Theory of Planned Behaviour (TPB) and proposed a new conceptual framework.

This study aims to examine the impacts of global geopolitical risks (GPRs) and COVID-19 pandemic stringency on the size of Sukuk issuance in Malaysia.

To examine the issue, this paper collected yearly data for the Sukuk issuance from the DataStream, and the rest of the variables, including the control variables from the World Bank, were from 2018 to 2022. Several econometric approaches have been used, that is, ordinary least square (OLS), two-stage least squares (2SLS) and generalized method of moment (GMM) with fixed effects and random effects in examining the impacts.

The results demonstrate that global GPRs negatively impact the size of Sukuk issuance due to the investment risk during the high global geopolitical conflicts, war and rampant terrorism. Besides, the COVID-19 pandemic-related stringency also similarly affects the country's Sukuk issuance market because of the long-time lockdown measures, border closures, travel restrictions and low access to the market. The control variables also demonstrate similar results except for the gross domestic products, which shows positive and significant impacts on the Sukuk market of Malaysia.

The study's policy implications for Sukuk investors and issuers stress the importance of disclosing risk mitigation procedures, strengthening the regulatory framework and raising investor knowledge to attract and protect investors in the Sukuk sector.

The study seeks to evaluate the extent and quality of environmental reporting following a longitudinal analysis and covering a wide spectrum of industries in a single frame. The study also attempts to identify the set of most favored environmental reporting items by firms and items which are least disclosed. Furthermore, the study attempts to test whether certain corporate attributes such as firm size, age of the firm, leverage ratio, profitability, presence of independent directors in the board and gender diversity have any influencing power over environmental disclosure practices. The whole study has been carried out from legitimacy theory setting.

The study follows longitudinal analysis to identify the extent and quality of environmental disclosures. A self-constructed checklist of 12 environmental reporting items has been developed analyzing the annual report and content analysis method is followed to measure the extent and quality of environmental disclosures and identify environmental reporting items which are mostly disclosed and which are least disclosed. The study further uses panel data regression analysis to investigate whether certain corporate attributes have any impact on environmental disclosures using multiple linear regression. Total of 345 annual reports of listed financial and nonfinancial institutions have been observed in this study ranging from 2015 to 2019.

The key finding suggests that strict enforcement of Green Banking Rules 2011 fosters country’s commercial banks to invest more to protect the environment and commercial banks encourage nonfinancial institutions for environmental performance and related disclosures through finance. Therefore, almost 50% of sample firms disclose their environmental performance through reporting in either narrative, quantitative or monetary format which was only 2.23% in the last decade. Findings also reveal that tree plantation is the most reported environment disclosure followed by investment in renewable energy and green infrastructural projects and the least reported items are fund allocation for climatic changes and carbon management policy. Further analysis shows that firm size and leverage ratio both have positive impact on environmental reporting.

An in-depth analysis may be conducted to identify why certain environmental items are least disclosed such as fund allotment for climatic changes, carbon management policy, etc. and how corporations may earn social appreciation and motivation by investing in those least preferred items in legitimacy theory setting. Future research may also take into consideration other corporate attributes which are not considered in the study.

The study conducted an in-depth analysis to understand the most favored form of environmental disclosures (narrative/quantitative/monetary) and their extent after incorporation of regulatory guidelines, which is the first of its kind in the research of environmental disclosures. The study indeed contributes to the documentation of environmental reporting in the context of a developing country where there is a lack of longitudinal analysis from the lens of legitimacy theory. Moreover, a wide spectrum of industries has been taken into consideration which facilitates the generalized findings on the environmental disclosure practices of corporations in Bangladesh.

本研究擬評估公司報告環境方面的程度和質量, 以及對就環境報告披露而言、最受青睞和最不受歡迎的項目加以處理。研究亦擬測試企業屬性對實踐環境信息披露的影響。

研究使用內容分析法、去測量環境信息披露的程度和質量。研究使用多元回歸分析、去探討企業屬性對環境信息披露的影響。研究涵蓋孟加拉國上市公司共345個年度報告, 涵蓋的年期為2015年至 2019年。

研究結果似乎顯示綠色金融規則 - 2011 、成功鼓勵機構為保護環境而投放更多資源; 機構最樂於匯報的項目為植樹, 而披露最少的則為氣候變化和碳管理政策。進一步的研究分析顯示, 公司的規模和杠杆比率均會對環境匯報帶來正面的影響。

本研究豐富了關於發展中國家環境匯報的官方文件記錄, 而在這類國家, 透過合法化理論而進行的縱貫性分析研究頗為缺乏。本研究以深度分析法、去瞭解環境信息披露方面最受青睞的信息披露方式 (故事形式的敘述/定量形式/金融形式), 也去瞭解納入強制的規管指引後環境信息披露的程度; 就此而言, 本研究為這類環境信息披露研究的首個研究。