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Pakistan is predominantly a cash-based economy, with consumers showing several traits ranging from low confidence on the electronic commerce security, poor access to banking, absence of widespread awareness of e-payments and other religious and psychological barriers to adopting alternatives to cash. This study aims to examine e-payment modes in Pakistan with respect to their impact on supplier and consumer behaviour before and during the pandemic times.

The research follows a qualitative approach. Focus groups and interviews are conducted to carry out an in-depth analysis of consumer and supplier behaviour.

The findings show that customers are not satisfied with the current e-commerce system in Pakistan, whereas though producers prefer prepayments, they are forced to rely on cash on delivery. However, due to the recent COVID-19 outbreak, consumers are going cashless to avoid physical cash and observe safety protocols. To convert this temporary and enforced patronage of online transactions into a long-term and sustainable one, massive marketing and a combined effort from the government, private bodies and financial institutions is required.

The study was conducted using online interviews which has the drawback of connection issues, delays and lags in the connectivity, and hence may lead to miss important gestures for data analysis.

This research can be of benefit to online consumers and the supplier side of the online retail industry, by providing them with insight into the various factors that affect consumer behaviour towards e-commerce payment options. An understanding of the behavioural motivators of consumers will allow e-retailers in developing more marketing strategies that are effective, to improve the satisfaction level of their customers and contribute to the development of Pakistan’s e-commerce sector into a globally competitive one.

This study uses a multi-level framework to systematically summarize and synthesize the empirical literature on determinants of sustainability disclosure.

This review study is based on 159 empirical studies examining determinants of sustainability disclosure and published in Charted Association of Business Schools (CABS) ranked journals over the last 40 years.

Companies are experiencing multi-level pressures for sustainability disclosure. Macro-level variables include political, legal, social-cultural and international pressures. Meso-level factors include customers' concerns, shareholders’ and investors' demands, industry-level variables and media coverage. Micro-level factors include the firm-level governance mechanisms, executives' reporting attitude and role of sustainability promoting institutions. Unlike in developed markets, companies in developing markets feel minimal public pressure for sustainability disclosure but rather are influenced by international NGOs, the media and international buyers. Multi-level and multitude of pressures for sustainability disclosure explains the widely observed differences between studies.

This research presents the most extensive systematic review of the extant sustainability disclosure literature and is the first study to group determinants into micro-, meso- and macro-level components using multi-level analysis.

This study empirically examined consumer adoption attitudes and behaviors toward nonfungible tokens (NFTs). Findings indicate that consumer attitudes toward NFTs are influenced by perceived usefulness, reliability and profit expectancy and that strong attitudes are associated with purchase intentions. Additionally, the relationship between attitudes and purchase intentions was moderated by technology optimism.

The authors utilized a partial least squares (PLS) model to examine the hypotheses in this empirical analysis. Obtaining a sample of actual NFT holders or experienced users is challenging. A total of 105 individuals participated in the study as valid responders by answering the screening question in the questionnaire. The authors opted for the PLS model as a research approach due to the limited size of the consumer population in the NFT market.

This study discovered that the adoption of NFTs was affected by technical aspects such as usefulness and reliability and the potential for future asset growth. Furthermore, the degree of attitude-to-intention conversion varied based on optimism, an inherent characteristic.

This study offers valuable insights for NFT owners, content providers and trading firms. For the NFT market to expand, it must meet consumers' expectations for the desired content features and asset investment attributes. Additionally, customer targeting strategies should attract and appeal to technology enthusiasts with an optimistic outlook on technology.

The authors conducted an initial empirical analysis of actual NFT consumers, an area of research studied sparingly despite its significance.

This paper reviews the extant research on Web3.0 published between 2003 and 2022.

This study uses a topic modeling procedure latent Dirichlet allocation to uncover the research themes and the key phrases associated with each theme.

This study uncovers seven research themes that have been featured in the existing research. In particular, the study highlights the interaction among the research themes that contribute to the understanding of a number of solutions, applications and use cases, such as metaverse and non-fungible tokens.

Despite the relatively small data size of the study, the results remain significant as they contribute to a more profound comprehension of the relevant field and offer guidance for future research directions. The previous analysis revealed that the current Web3.0 technology is still encountering several challenges. Building upon the pioneering research in the field of blockchain, decentralized networks, smart contracts and algorithms, the study proposes an exploratory agenda for future research from an ecosystem approach, targeting to enhance the current state of affairs.

Although topics around Web3.0 have been discussed intensively among the crypto community and technological enthusiasts, there is limited research that provides a comprehensive description of all the related issues and an in-depth analysis of their real-world implications from an ecosystem perspective.

This research investigates the influence of corporate–NGO collaborations on corporate social responsibility (CSR) disclosure measured in three different ways (i.e. extent, level and quality) in low-income developing economies. Additionally, it examines the moderating effect of corporate profitability in the relationship between corporate–NGO collaborations and CSR disclosure.

This research uses multivariate regression analysis based on data collected from 201 non-financial firms listed on the Pakistan Stock Exchange (PSE).

The findings reveal that corporations with NGO partnerships are more likely to disclose CSR information and provide high-quality information regarding workers, the environment and community-related issues. Further, corporate profitability positively moderates the corporate–NGO collaborations and CSR disclosure relationship.

Research limitations are presented in the conclusion section.

The findings underline the crucial significance of NGOs and their associated normative isomorphism logics for CSR disclosure in low-income countries with weak law enforcement and relatively ineffective state institutions, which were previously believed to lack such institutions.

While some research has suggested that companies in developing countries perceive significant pressure from NGOs to adopt social disclosure, no study has specifically explored how internally driven corporate–NGO collaboration (as opposed to external NGO activist pressures) promotes CSR disclosure specifically in developing economies.

The purpose of this study is to examine how visual elements along with textual narratives are used to disclose workplace diversity-related information in corporate social and environmental reports.

A qualitative content analysis is used to examine the workplace diversity-related information in the 2016 standalone sustainability/corporate responsibility reports of 47 Fortune companies. A total of 539 tables, figures and photographs and their related textual narratives are analysed through an impression management lens.

The study finds that multiple types of visual elements are used to supplement textual narratives to communicate workplace diversity-related messages. The positive and often non-verifiable workplace diversity-related information is symbolically suggestive of the companies’ workplace diversity commitment and success. While tables and figures are typically presented using numbers, percentages and words to enhance and promote the positive information, the “feel-good” photographs are used to arouse positive feelings in the readers. These visual elements are presented in either a single-visual or mixed-visual presentation form.

This study has the potential to inform and assist preparers in the use of multiple visual elements and textual narratives to promote an impartial and substantive reporting of workplace diversity-related information. Understanding the motivation behind the usage and presentation of visual elements can be useful for the promulgation of guidelines for workplace diversity disclosure, and make readers aware that the visual elements can be exploited for impression management and symbolic legitimacy.

This study provides empirical evidence on the use of multiple types of visual elements in the reporting of workplace diversity-related information. It demonstrates how these visual elements are strategically used and presented to deliver an impression of workplace diversity to the readers.

The purpose of this paper is threefold. First, it aims to identify managerial perceptions-based research determinants of sustainability reporting. Second, it sets out to evaluate the impact of the Global Reporting Initiative (GRI) efforts in increasing SR in developing countries. Third, the researcher argues for the adoption of management perceptions research evidence-based practices (EBP) to address SR challenges in developing countries.

The study was undertaken using a desk-based review of management perceptions-based research literature on the determinants of SR. The impact of GRI efforts in increasing adoption of SR was undertaken through both desk-based research and descriptive analysis of data obtained from the GRI database from 2014 to 2019 relating to 107 developing countries. The call for the adoption of management perceptions research EBP is based on a critical analysis of both the management perceptions of the determinants of SR research and evaluation the impact of GRI efforts to increase SR in developing countries.

Training, legislation, issuing of guidance, stakeholder pressure, awareness campaigns, market and public pressure were identified as some of the determinants of SR. The evaluation of the impact of GRI efforts shows they had limited impact on increasing SR in developing countries. Research needed to adopt management perceptions research EBP is identified.

This study is conceptual. Management perceptions-based research is needed in more developing countries to better understand the determinants of SR and identify the most effective policies or practices to address related challenges.

The findings contribute to the calls to make academic research more relevant to policy formulation. In particular, the proposal for research needed to inform EBP adoption to address SR challenges in developing countries is new.

This paper seeks to investigate to what extent (and why) CSR reporting in developing countries reflect instrumental and/or “political CSR” motivations and the types of organisational legitimacy sought in these circumstances.

We adopt a theoretical framework based on neo-institutional theory, “political CSR” framework and types of organisational legitimacy. This interpretive research is set in the Egyptian context post-2011 revolution. We first carry out a content analysis of web disclosures for 40 banks in 2013 and 2016 to ascertain the nature of CSR activities and any changes over time. Second, we draw on 21 interviews to tease out the implications of the change in societal expectations due to the revolution and to deepen our understanding of the organisational motivations underlying CSR reporting.

Following the 2011 revolution, the banks’ CSR reporting practices have gradually shifted from a largely instrumental “business-case” perspective towards a more substantive recognition of a wider set of societal challenges consistent with a political CSR perspective. Overall, the maintaining/gaining of legitimacy is gradually bound to the communication of accounts about the multi-faceted socially valued consequences or structures performed by banks. Our interview data shows that participants reflected on the legitimation challenges brought by the revolution and the limits of transactional strategies involving traditional constituents, with a preference for pursuing consequential and structural forms of moral legitimacy.

This study demonstrates a constructive shift by businesses towards engaging with the new social rules in response to sociopolitical changes and the need to achieve moral legitimacy. Hence, policymakers and stakeholders could consider engaging with different economic sectors to foster more transparent, accountable, and impactful CSR practices.

We highlight the implications of Scherer and Palazzo’s political CSR approach for accountability and CSR reporting. CSR reporting in some developing countries has typically been seen as peripheral or a symbolic exercise primarily concerned with placating stakeholders and/or promoting shareholders’ interests. We suggest that researchers need to be instead attuned to the possibility of a blend of instrumental and normative motivations.

This paper aims to provide a systematic review of the published literature on corporate social responsibility reporting (CSRR). Furthermore, it assesses the main limitations reported in previous CSRR studies and offers recommendations for best practice and future research.

A review protocol was developed to search nine major databases over a decade (2005–2017) using specific keywords. As a result, 221 articles were identified that deal explicitly with CSRR in both developed and developing countries, and a descriptive analysis was undertaken.

Findings of the review show that scholarly work on CSRR across the globe have increased exponentially. However, there still remain quite a few countries and industries that have been underrepresented in CSRR literature. Moreover, methodological- and sampling-related limitations have been noted by a number of scholars in the area. Based on these results, the review provides directions for future research.

The review provides a categorised bibliography of CSRR research on developed and developing countries from 2005 to 2017, covering a range of journals and countries. The review provides state of the art of the CSRR research and highlights the major loopholes in the current literature. This is a valuable study for academics pursuing research on CSRR as it provides a comprehensive and critical discussion on academic research in the field.

The study aims to analyse the level and trend of corporate responsibility disclosures (CRD) in annual reports of listed firms on the Ghana Stock Exchange against the Global Reporting Index and to examine the influence of the institutional environment on such disclosures.

A content analysis of annual reports of 17 listed firms in Ghana over a 10-year period (2003-2012) of social and environmental disclosures using the Global reporting indicators as the standard was undertaken. A multiple regression analysis using the random effect estimator was used to test institutional factors influencing CRD.

The study finds that listed firms in Ghana disclose some responsibility information; and this has increased over the period, with a significant dip in the year 2010. The study also documents a significant amount of disclosures post International Financial Reporting Standards (IFRS) adoption. The increase in disclosure is particularly explained by IFRS adoption by Ghana and the number of women on boards. This study finds a positive but weak relationship between companies’ association with foreign firms, majority shareholders and CRD. A positive significant relationship is confirmed for firm size, while capital intensity shows a negative significant relationship with CRD in Ghana.

The word search may not capture similar words not known to the author, and the words used may have different meanings. In addition, bias may arise from the limited sample size and the choice of companies. Regulators must enforce existing environmental guidelines and streamline reporting for social and environmental issues to help managers disclose more social and environmental information.

The study highlights CRD and its drivers from Ghana, an emerging African economy. To the author’s knowledge, this study is the first to undertake a longitudinal study on social and environmental disclosures of listed companies in Ghana against the Global Reporting Initiative and to determine the effect of IFRS adoption in Ghana on CRD.