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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

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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…

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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

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Article
Publication date: 18 October 2021

Muhammad Bilal Mustafa, Muhammad Bilal Mustafa, Irfan Saleem, Irfan Saleem and Mir Dost

This study aims to use dynamic capability theory to investigate the effect of entrepreneurial orientation and dynamic capabilities (DC) on the firm’s entrepreneurial…

Abstract

Purpose

This study aims to use dynamic capability theory to investigate the effect of entrepreneurial orientation and dynamic capabilities (DC) on the firm’s entrepreneurial performance through strategic entrepreneurship (SE).

Design/methodology/approach

To address the research objective, the authors obtained data from larger organisations operating in an emerging Pakistani economy.

Findings

Findings reveal that, in emerging markets, DC are essential elements that influence the organisation’s opportunity-seeking and advantage-seeking behaviours to ensure the firm’s entrepreneurial performance.

Research limitations/implications

The present study implies that training is needed for the managers and team leaders of emerging market corporates to think entrepreneurially by revising the strategic goals of the corporate.

Practical implications

SE-based executive training should also be compulsory for the top management teams, including the board of directors for larger firms.

Social implications

SE is a critically important business concept and should be taught in the emerging market’s business schools as a course at the graduate level.

Originality/value

This paper strengthens entrepreneurship literature by using a unique context of an emerging market and suggests a unique SE-based framework for the firms operating in emerging markets.

Details

Journal of Entrepreneurship in Emerging Economies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2053-4604

Keywords

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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…

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

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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…

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

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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…

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

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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…

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

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Article
Publication date: 3 July 2021

Junlan Ming, Zeng Jianqiu, Muhammad Bilal, Umair Akram and Mingyue Fan

This paper aims to examine how presence (the social presence of live streaming platforms, of viewers, of live streamers and telepresence) affects consumer trust and flow…

Abstract

Purpose

This paper aims to examine how presence (the social presence of live streaming platforms, of viewers, of live streamers and telepresence) affects consumer trust and flow state, thus inducing impulsive buying behaviors, personal sense of power as moderator.

Design/methodology/approach

Drawing on the Stimulus-Organism-Response (S-O-R) framework, the conceptual model covers social presence, telepresence, consumer trust, flow state, personal sense of power and impulsive buying behavior. An online survey was conducted from 405 consumers with the experience of live streaming shopping in China; structural equation modeling (SEM) was used for data analysis.

Findings

Results find that three dimensions of social presence (the social presence of live streaming platforms, of viewers, of live streamers) and telepresence have a positive and significant influence on consumer trust and flow state, thus triggering consumers’ impulsive buying behavior. Furthermore, consumers’ sense of power moderates the process from consumer trust, flow state to impulsive buying behavior.

Practical implications

This study will help live streamers and e-retailers to have a further understand on how to stimulate consumers’ buying behavior. Furthermore, it also provides reference for the development of live streaming commerce in other countries.

Originality/value

This research examines the effect of social presence and telepresence on impulsive buying behavior in live streaming commerce, which is inadequately examined in extant literature.

Details

International Journal of Web Information Systems, vol. 17 no. 4
Type: Research Article
ISSN: 1744-0084

Keywords

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Article
Publication date: 10 November 2020

Dzuljastri Abdul Razak, Muhammad Bilal and Hanudin Amin

The purpose of this study is to examine the determinants influencing low- and middle-income households in accepting the Islamic public-private housing co-operative model…

Abstract

Purpose

The purpose of this study is to examine the determinants influencing low- and middle-income households in accepting the Islamic public-private housing co-operative model (IPHCM) as an alternative to contemporary affordable public housing models in Malaysia.

Design/methodology/approach

Using self-administrated questionnaires, data are collected from low- and middle-income households dwelling in Programme Perumahan Rakyat projects in Kuala Lumpur and the state of Selangor. The study used the theory of planned behaviour (TPB) and used the partial least squares technique to examine the proposed hypothesised relationships.

Findings

The findings of this study suggest that subjective norm and perceived consumer religiosity is the most influential determinants affecting the behavioural intention of low- and middle-income households in accepting the IPHCM model. Attitude had a significantly positive relationship with households’ behavioural intentions towards accepting the IPHCM model.

Practical implications

The findings of this study can serve as a guideline for policymakers to understand the behavioural intention of low- and middle-income households in accepting newly developed models in affordable public housing space.

Originality/value

Behavioural aspects regarding the acceptance of affordable public housing models in Malaysia have yet to be profoundly explored in the literature. This study has extended the TPB by incorporating perceived consumer religiosity, in the affordable public housing domain, to analyse its effects on households’ acceptance of the IPHCM model.

Details

International Journal of Islamic and Middle Eastern Finance and Management, vol. 14 no. 1
Type: Research Article
ISSN: 1753-8394

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Article
Publication date: 7 May 2020

Hummera Saleem, Malik Shahzad Shabbir and Muhammad Bilal khan

The purpose of this study is to analyze the dynamic causal relationship between foreign direct investment (FDI), gross domestic product (GDP) and trade openness (TO) on a…

Abstract

Purpose

The purpose of this study is to analyze the dynamic causal relationship between foreign direct investment (FDI), gross domestic product (GDP) and trade openness (TO) on a set of five selected South Asian countries.

Design/methodology/approach

This study used newly developed bootstrap auto regressive distributed lags (ARDL) cointegration test to examine the long-run relationship among FDI, GDP and TO for selected South Asian countries for 1975–2016.

Findings

The economic growth (EG) is significantly related to TO for Bangladesh, India and Sri Lanka and the expansion of TO is crucial for growth in these countries. The results show that all countries (except Bangladesh) found the existence of long-run cointegration between FDI, GDP and TO, whereas FDI is a dependent variable. These results concluded that FDI and TO are contributing to EG in these selected countries.

Originality/value

This study is one of the first attempts to investigate the causal relationship and address the short and long dynamic among FDI, GDP and TO regarding five south Asian countries such as Bangladesh, India, Nepal, Pakistan and Sri Lanka.

Details

South Asian Journal of Business Studies, vol. 9 no. 2
Type: Research Article
ISSN: 2398-628X

Keywords

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