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Article
Publication date: 19 March 2021

Muhammad Bilal Farooq, Rashid Zaman and Muhammad Nadeem

This study aims to evaluate corporate sustainability integration by evaluating corporate practices against the sustainability principles of inclusivity, materiality…

Abstract

Purpose

This study aims to evaluate corporate sustainability integration by evaluating corporate practices against the sustainability principles of inclusivity, materiality, responsiveness and impact outlined in AccountAbility’s AA1000 Accountability Principles (AA1000AP) standard.

Design/methodology/approach

Data comprise 12 semi-structured interviews with senior managers of listed New Zealand companies. Findings are evaluated against AccountAbility’s principles of inclusivity, materiality, responsiveness and impact, which are based on a normative view of stakeholder theory.

Findings

In terms of inclusivity, stakeholder engagement is primarily monologic and is directed more towards traditional stakeholder groups. However, social media, which is gaining popularity, has the potential to facilitate greater dialogic stakeholder engagement. While most companies undertake a materiality assessment (with varying degrees of rigour) to support sustainability reporting, only some use it to drive planning and decision-making. Companies demonstrate responsiveness to stakeholder concerns through corporate governance and sustainability initiatives. Companies are monitoring and measuring their impact on stakeholders using sustainability key performance indicators (KPIs). However, measuring traditional metrics is easier than measuring areas such as the community. In rare instances, the executive’s remuneration is linked to these sustainability KPIs.

Practical implications

The study findings offer useful examples of the integration of sustainability into corporate processes and systems. Practitioners may find the insights useful in understanding how sustainability is currently being integrated into corporate practices by best practice New Zealand companies. Regulators may consider incorporating AA1000AP into their corporate governance guidelines. Finally, academics may find the study useful for teaching business and accounting courses and to guide the next generation of business managers.

Originality/value

First, the study brings together four streams of research on how sustainability reports are prepared (inclusivity, materiality, responsiveness and impact) in a single study. Second, the findings offer novel insights by evaluating corporate sustainability against the requirements of a standard that has received little academic attention.

Details

Sustainability Accounting, Management and Policy Journal, vol. 12 no. 5
Type: Research Article
ISSN: 2040-8021

Keywords

Article
Publication date: 22 November 2018

Muhammad Faisal Shahzad, Muhammad Bilal, Jin Xiao and Tahir Yousaf

The purpose of this study is to find the influence of brand experience on brand equity with the mediation of hedonic emotions, utilitarian emotions and brand personality among the…

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Abstract

Purpose

The purpose of this study is to find the influence of brand experience on brand equity with the mediation of hedonic emotions, utilitarian emotions and brand personality among the smartphone users in Pakistan.

Design/methodology/approach

The survey based on empirical method was used to administrate the questionnaire. The data were collected from a millennial generation in Sargodha city. Skewness, Kurtosis’s, correlation and regression techniques were used to analyze data.

Findings

The finding of this study shows that the hedonic emotions, utilitarian emotions and brand personality mediate the relation between brand experience and brand equity. The study will help brand managers and academia in understanding the hedonic and utilitarian emotional pattern, and the congruence between the personality and smartphone brand users and behavior pattern of young users.

Research limitations/implications

Research support the argument that promoting emotional aspects is significant for the sustainability of brand equity of the smart-phone brands. Segments other than young consumers would be more interesting to study.

Practical implications

This paper provides implications for smart phone marketers on smart phone consumption behavior. Marketing managers must link products attributes to the personality of the user and promote them that will emotionally attach users to the product.

Originality/value

This paper presents key findings on smart phone buying experience using utilitarian value approach followed by hedonic consumption approach and found to be significant predicators.

Details

Journal of Islamic Marketing, vol. 10 no. 2
Type: Research Article
ISSN: 1759-0833

Keywords

Article
Publication date: 24 January 2022

Muhammad Bilal Zafar, Ahmad Azam Sulaiman and Muhammad Nawaz

This study aims to examine whether corporate social responsibility (CSR) of Islamic banking is delivering financial returns or otherwise enhancing the cost.

Abstract

Purpose

This study aims to examine whether corporate social responsibility (CSR) of Islamic banking is delivering financial returns or otherwise enhancing the cost.

Design/methodology/approach

The methodology of this study includes the content-analysis approach with aid of the CSR disclosure index, and it deploys the partial least squares regression to examine the CSR-financial performance relationship. Regarding CSR disclosure and financial measures, this study takes the data from the annual reports of Islamic banking of Pakistan, from the year 2003 to 2017.

Findings

The results of this study indicate that there is a significant positive relationship exists between CSR and financial performance of Islamic banks, consistent with the instrumental-stakeholder theory. These results imply that Islamic banks, which ensure that CSR is practiced extensively, and aim to positively affect their stakeholders, perform well. Hence, the CSR engagement by Islamic banks yields instrumental returns rather it is a cost.

Practical implications

Islamic banks of Pakistan must work on a better CSR policy, it would enhance the reputation of Islamic banks, on the other hand, it would also increase their capabilities to cope with future reputation damage and negative news, thus it would protect and secure the financial results. In addition to these, investors of Islamic banks must also look at the social and ethical engagements of Islamic banks of Pakistan, while making investment decisions.

Originality/value

In general, there is a dearth of research in the domain of CSR-financial performance regarding Islamic banking. This is one of the studies which contributes to this area.

Details

Social Responsibility Journal, vol. 18 no. 7
Type: Research Article
ISSN: 1747-1117

Keywords

Article
Publication date: 9 January 2020

Muhammad Bilal Zafar and Ahmad Azam Sulaiman

This paper aims to understand corporate social responsibility (CSR) narrative under the Islamic banking paradigm by three aspects, narrative review of the literature, review of…

Abstract

Purpose

This paper aims to understand corporate social responsibility (CSR) narrative under the Islamic banking paradigm by three aspects, narrative review of the literature, review of the definitions of CSR and review of factors that cause divergence from conventional percepts.

Design/methodology/approach

This is a theoretical paper based on literature and aims to understand the CSR narrative under the paradigm of Islamic banking.

Findings

Religion brings new dimensions of ethics and expands the scope of morality in business. Islamic banking is a new wave of corporation whose social goals are as much important as making profit. There are diverse narrations and definitions prevailing in the literature of CSR under the Islamic paradigm which also encounters the aspects of divergence from conventional percepts. The academic debate of CSR-Islamic banking brings on surface a plausible CSR paradigm, that is to guide the role of Islamic banking in society under the Islamic provisions, ethics and axioms. This paper also paves the way for future direction, particularly in terms of a holistic understanding of CSR narrative under the Islamic banking paradigm.

Research limitations/implications

This is a theoretical paper; it primarily discusses the theoretical aspects of CSR narrative under the paradigm of Islamic banking, while it does not give insight into the empirical narrative or disclosure of CSR in Islamic banking.

Practical implications

The theoretical review of literature brings plausible understanding, that Islamic banking is a new wave of corporate and has standings on divine guidance. The structure of the institution in its foundation insists on real economic activity. The legitimacy of Islamic banking has roots in ethical compliance and in inculcating the broader interests of stakeholders. There are several social responsibilities, which are expected from the practitioners of Islamic banking. The practitioners as well must understand that the CSR of Islamic banking is far beyond the conventional percepts of CSR.

Originality/value

There are several normative and theoretical studies in the domain of CSR-Islamic banking. It is hard to find a comprehensive narrative review of such literature. This review is unique, which brings a holistic understanding of CSR narrative under the Islamic banking paradigm.

Details

Social Responsibility Journal, vol. 17 no. 1
Type: Research Article
ISSN: 1747-1117

Keywords

Article
Publication date: 30 October 2018

Lukman Akanbi, Lukumon Oyedele, Juan Manuel Davila Delgado, Muhammad Bilal, Olugbenga Akinade, Anuoluwapo Ajayi and Naimah Mohammed-Yakub

In a circular economy, the goal is to keep materials values in the economy for as long as possible. For the construction industry to support the goal of the circular economy…

Abstract

Purpose

In a circular economy, the goal is to keep materials values in the economy for as long as possible. For the construction industry to support the goal of the circular economy, there is the need for materials reuse. However, there is little or no information about the amount and quality of reusable materials obtainable when buildings are deconstructed. The purpose of this paper, therefore, is to develop a reusability analytics tool for assessing end-of-life status of building materials.

Design/methodology/approach

A review of the extant literature was carried out to identify the best approach to modelling end-of-life reusability assessment tool. The reliability analysis principle and materials properties were used to develop the predictive mathematical model for assessing building materials performance. The model was tested using the case study of a building design and materials take-off quantities as specified in the bill of quantity of the building design.

Findings

The results of analytics show that the quality of the building materials varies with the building component. For example, from the case study, at the 80th year of the building, the qualities of the obtainable concrete from the building are 0.9865, 0.9835, 0.9728 and 0.9799, respectively, from the foundation, first floor, frame and stair components of the building.

Originality/value

As a contribution to the concept of circular economy in the built environment, the tool provides a foundation for estimating the quality of obtainable building materials at the end-of-life based on the life expectancy of the building materials.

Details

World Journal of Science, Technology and Sustainable Development, vol. 16 no. 1
Type: Research Article
ISSN: 2042-5945

Keywords

Open Access
Article
Publication date: 14 May 2024

Raja Usman Khalid, Muhammad Shakeel Sadiq Jajja and Muhammad Bilal Ahsan

This article aims to evaluate published food cold chain (FCC) literature against risk management and supply chain sustainability concepts.

Abstract

Purpose

This article aims to evaluate published food cold chain (FCC) literature against risk management and supply chain sustainability concepts.

Design/methodology/approach

The article uses the theory refinement logic proposed by Seuring et al. (2021) to analyze the contents of FCC management-related literature published over the past 20 years. A sample of 116 articles was gathered using Web of Science and subsequently analyzed. The respective articles were then systematically coded against the frameworks of Beske and Seuring (2014) and Vlajic et al. (2012), which focused on building sustainable and robust supply chains, respectively.

Findings

The literature review revealed that debates around managing contemporary sources of disruptions/vulnerability and making FCCs more sustainable and resilient are gradually developing. However, an overarching risk management perspective along with incorporating social and environmental dimensions in managing FCCs still needs the adequate attention of the respective research community.

Research limitations/implications

The deductive internal logic of theory refinement approach used in this paper could have been further strengthened by using additional frameworks. This limitation, however, opens avenues for further research. The findings of the paper will stimulate the interest of future researchers to work on expanding our understanding related to sustainability and risk management in FCCs.

Originality/value

The paper is the first attempt to organize published FCC literature along dimensions of supply chain sustainability and risk management. The paper thus provides the respective researchers with a foundation that will help them adopt a focused approach to addressing the research gaps.

Details

Modern Supply Chain Research and Applications, vol. 6 no. 2
Type: Research Article
ISSN: 2631-3871

Keywords

Article
Publication date: 7 June 2018

Muhammad Bilal Farooq, Ammad Ahmed and Muhammad Nadeem

The purpose of this study is to develop a sustainability reporter classification matrix (hereafter referred to as the “matrix”) to explain why some reporters publish…

1007

Abstract

Purpose

The purpose of this study is to develop a sustainability reporter classification matrix (hereafter referred to as the “matrix”) to explain why some reporters publish better-quality sustainability reports than others and why some reporters experience improvements in the quality of their sustainability reports while others experience no improvement or a decline in sustainability report quality.

Design/methodology/approach

The study draws on the existing literature, which is analysed using a combination of legitimacy theory (i.e. commitment to sustainability reporting) and resource-based view (RBV, i.e. competencies in sustainability reporting).

Findings

A two-dimensional matrix is developed representing organisations’ competencies in (explained using the RBV) and commitment to (explained using legitimacy theory) sustainability reporting. Based on these two dimensions the matrix identifies four reporter classifications: incompetent uncommitted reporters (who publish low-quality reports); competent uncommitted reporters (who publish average-quality reports); incompetent committed reporters (who publish average-quality reports); and competent committed reporters (who publish high-quality reports). The matrix explains how reporters can transition from one quadrant/classification to another and how this transition can be either forward (moving from a lower quadrant to a higher quadrant), resulting in improvements in report quality, or backward (moving from a higher quadrant to a lower quadrant), leading to a deterioration in disclosure quality.

Originality/value

The study builds on the extant literature, combining legitimacy theory with the RBV, to provide a more complete explanation for why organisations publish sustainability reports of varying quality and why this quality varies over time. These insights can also be used to explain variations in the quality of integrated reports. The matrix may prove useful to practitioners as a tool for classifying reporters, identifying issues, assessing risk and tracking progress made.

Details

Meditari Accountancy Research, vol. 26 no. 2
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 3 June 2022

Waseem Ul Hameed, Muhammad Nawaz, Qasim Ali Nisar, Muhammad Farhan Basheer, Shoaib Imtiaz and Muhammad Bilal Zafar

The primary purpose of this study is to provide a new model in the hospitality industry by incorporating open innovation (OI) as a significant business performance (BP) supporter…

Abstract

Purpose

The primary purpose of this study is to provide a new model in the hospitality industry by incorporating open innovation (OI) as a significant business performance (BP) supporter. This study aims to examine OI’s role in fostering SI and BP in Malaysia’s hospitality industry.

Design/methodology/approach

Quantitative research approach with a cross-sectional design is used to carry out the current study. A questionnaire survey is conducted. A total of 201 valid responses were used to analyze the data through Smart PLS 3 structural equation modeling. The study sample comprises the managerial employees of hospitality companies.

Findings

The findings of this study revealed that OI has a crucial contribution to fostering service innovation (SI) and BP. Information and communication technology (ICT) increases external knowledge and internal innovation, which in turn increases knowledge management (KM). ICT intensifies KM in result, OI increases, which contribute expediting SI. Finally, increases in SI boost BP.

Practical implications

This study provides a comprehensive framework to boost hospitality industry performance. It gives vital cues to the hospitality industry for SI improvement and BP. This proposed framework is specific to the hospitality industry, and it has the potential to help the managers to have a better understanding of new ideas that can develop service quality and customer satisfaction.

Originality/value

This is one of the pioneer studies that formally documented OI’s role in Malaysia hospitality industry. This pioneering study provides the OI model for BP of the hospitality industry. Regarding the OI in the hospitality industry, managers’ and academicians’ implication is not well understood in the current literature.

研究目的

本研究的主要目的是通过将开放式创新 (OI) 作为重要的业务绩效 (BP) 支持者, 为酒店业提供一种新模式。该研究旨在研究 OI 在促进马来西亚酒店业的 SI 和 BP 中的作用。

研究设计/方法/途径

本论文采用横向比较的定量研究方法进行当前研究。本研究采用问卷进行调查。通过 Smart PLS 3 结构方程建模, 总共使用了 201 个有效样本来进行数据分析。研究样本包括酒店公司的管理人员。

研究发现

研究结果表明, OI 对促进服务创新 (SI) 和 BP 做出了重要贡献。信息和通信技术(ICT)增加了外部知识(EK)和内部创新(II), 这反过来又增加了知识管理(KM)。 ICT在结果中强化了KM, OI增加, 这有助于提高SI。最后, SI 的增加会提高业务绩效。

实践意义

本研究提供了一个全面的框架来提升酒店业的表现。本研究框架为酒店业的 SI 改进和 BP 提供了重要线索。这个提议的框架是针对酒店业的, 它可以帮助管理者更好地理解可以提高服务质量和客户满意度的新想法。

研究原创性/价值

这是正式记录 OI 在马来西亚酒店业中的作用的先驱研究之一。这项开创性的研究为酒店业的 BP 提供了 OI 模型。关于酒店业的 OI, 其管理实践意义和学术意义在当前文献中并没有得到很好的理解。

Article
Publication date: 24 October 2019

Muhammad Nadeem, Muhammad Bilal Farooq and Ammad Ahmed

The purpose of this paper is to analyse the relationship between female representation on corporate boards and intellectual capital (IC) efficiency – while prior studies focus on…

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Abstract

Purpose

The purpose of this paper is to analyse the relationship between female representation on corporate boards and intellectual capital (IC) efficiency – while prior studies focus on the relationship between gender diversity and firms’ financial performance.

Design/methodology/approach

Drawing on data from top 500 UK listed firms for 2007–2016 (3,279 firm-years), this study employs an adjusted-value-added intellectual coefficient as a measure of IC efficiency. Further, the two-step system-generalised method of moments has been applied to account for endogeneity issues.

Findings

The results reveal a significant positive relationship between female representation on boards and IC efficiency, including human capital, structural/innovation capital and financial capital efficiency. These results are robust to alternative proxies for the independent variable and difference-in-difference estimation.

Practical implications

The results posit that female representation on boards is associated with IC efficiency, which is vital for firms’ value creation and competitive advantage in the knowledge-economy era. The study also endorses current legislation to increase female representation on corporate boards.

Originality/value

This is among the limited studies to explore the role of female representation on boards in IC efficiency – while most prior studies relate IC efficiency to financial performance.

Details

Journal of Intellectual Capital, vol. 20 no. 5
Type: Research Article
ISSN: 1469-1930

Keywords

Article
Publication date: 7 May 2024

Muhammad Bilal Khan, Ernest Ezeani, Hummera Saleem and Muhammad Usman

This study examines whether a firm’s management earnings forecasts affect its technical innovation activities. Our study also examines whether the cost of debt plays a mediating…

Abstract

Purpose

This study examines whether a firm’s management earnings forecasts affect its technical innovation activities. Our study also examines whether the cost of debt plays a mediating role between the management earnings forecasts and the innovation nexus.

Design/methodology/approach

We obtained data from 1,032 Chinese non-financial firms listed on the Shanghai and Shenzhen stock markets from 2005 to 2022 (i.e. 18,576 firm-year observations). We used various econometrics techniques, such as Heckman’s (1979) two-stage selection method and two-stage least square, to examine the relationship between management earnings forecasts and the firm’s technical innovation activities.

Findings

We find a positive relationship between management earnings forecasts and the firms' technical innovation. We also find that the cost of debt mediates the relationship between management earnings forecast and technical innovation. Further analysis indicates that frequent earnings forecasts provide incremental information regarding a firm’s future value and cash flows, thus reducing the volatility and uncertainty in cash flow calculations. Our findings are robust to several tests.

Originality/value

Our study has implications for policymakers, practitioners and high-level management of Chinese firms, enabling them to understand the relationship between management earnings forecasts and firms' innovation activities.

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