Search results

This paper aims to explore the extent of corporate social responsibility disclosure (hereafter CSRD) in Jordan and also examine whether ownership structure, board of directors and audit committee characteristics influence CSRD.

The extent of CSRD is measured by constructing a CSRD index for industrial firms listed on the Amman Stock Exchange from 2016 to 2021. Panel regression analysis is used to examine the potential effect of ownership structure, board of directors and audit committee on the level of CSRD.

This study provides empirical evidence that diverse groups of shareholders have different effects on CSR engagement, and board characteristics (board size, board independence and gender diversity) play a vital role in increasing voluntary disclosure, including CSR information. There is no evidence to support that CSRD is influenced by audit committee characteristics.

This study recommends that corporate regulators and policymakers can improve CSRD practices by expanding the scope of existing disclosure requirements related to CSR and developing a structured CSRD index to measure the degree of CSRD practices for comparative purposes. Encourage firms to actively participate in social responsibility programs by granting tax incentives and government facilities to firms with the best CSR reports. Policymakers should introduce initiatives that support female’s representation on board. Finally, firms should restructure their boards by increasing board size and the percentage of independent directors to enhance their effectiveness to support CSRD.

This paper contributes further insights into the literature on CSRD practices and disclosure by analyzing data from developing market contexts.

This study aims to examine the impact of board characteristics on climate change disclosures (CCDs) in the context of an emerging economy, with a unique focus on regulatory influences.

This study analyzes longitudinal data (2014–2021) from environmentally sensitive firms listed on the Dhaka Stock Exchange, using a disclosure index developed within the Global Reporting Initiative framework. The authors use a neo-institutional theoretical lens to explore regulatory influences on CCD through board characteristics. This study uses hand-collected data from annual reports owing to the absence of an established database.

The results indicate that a larger board size, the presence of foreign directors and the existence of an audit committee correlate with higher levels of CCD disclosure. Conversely, a higher frequency of board meetings is associated with lower CCD disclosure levels. This study also observed an increase in CCD following the implementation of corporate governance guidelines by the Bangladesh Securities and Exchange Commission, albeit with a relatively low number of firms making these disclosures.

This study contributes to the climate change reporting literature by providing empirical evidence of regulatory influences on CCD through board characteristics in an emerging economy. However, the findings may not be universally applicable, considering the study’s focus on Bangladeshi listed firms.

This study suggests growing pressures for diverse stakeholders, including researchers and regulatory bodies, to integrate climate change disclosure into routine activities. This study offers a valuable framework and insights for various stakeholders.

By emphasizing the influence of good governance and sustainability practices, this study contributes to stakeholders’ understanding, aiming to contribute to a better world.

This study stands out by uniquely positioning itself in the climate change reporting literature, shedding light on regulatory influences on CCD through board characteristics in the context of an emerging economy.

This paper aims to document international evidence of the impact of a board-level governance bundle [size, independence, CEO duality, gender diversity and sustainability committee (SC)] on sustainability reporting (SR) and, separately, on its three dimensions (economic, environmental and social).

The sample includes 370 listed firms from 50 countries. A GRI standards-based disclosure index was constructed to quantify SR across various reporting media.

The baseline findings show that SC positively affects SR and its three dimensions. Board size also has a significant and positive impact on SR and two of its dimensions (economic and social). Similarly, board independence and CEO duality have a significant but negative association with SR and the same two dimensions. Finally, board gender diversity has no significant impact on SR and all its three dimensions.

The findings that only SC significantly influences SR, and its three dimensions, have important implications for corporate governance reforms internationally to improve SR in countries where such committees are not yet part of the board of directors’ sub-committees.

Overall, this study contributes to board characteristics–SR literature and holds significant theoretical and practical implications.

The aim of this study is to evaluate Big Data Analytics (BDA) drivers in the context of food supply chains (FSC) for transition to a Circular Economy (CE) and Sustainable Operations Management (SOM).

Ten different BDA drivers in FSC are examined for transition to CE; these are Supply Chains (SC) Visibility, Operations Efficiency, Information Management and Technology, Collaborations between SC partners, Data-driven innovation, Demand management and Production Planning, Talent Management, Organizational Commitment, Management Team Capability and Governmental Incentive. An interpretive structural modelling (ISM) methodology is used to indicate the relationships between identified drivers to stimulate transition to CE and SOM. Drivers and pair-wise interactions between these drivers are developed by semi-structured interviews with a number of experts from industry and academia.

The results show that Information Management and Technology, Governmental Incentive and Management Team Capability drivers are classified as independent factors; Organizational Commitment and Operations Efficiency are categorized as dependent factors. SC Visibility, Data-driven innovation, Demand management and Production Planning, Talent Management and Collaborations between SC partners can be classified as linkage factors. It can be concluded that Governmental Incentive is the most fundamental driver to achieve BDA applications in FSC transition from linearity to CE and SOM. In addition, Operations Efficiency, Collaborations between SC partners and Organizational Commitment are key BDA drivers in FSC for transition to CE and SOM.

The interactions between these drivers will provide benefits to both industry and academia in prioritizing and understanding these drivers more thoroughly when implementing BDA based on a range of factors. This study will provide valuable insights. The results from this study will help in drawing up regulations to prevent food fraud, implementing laws concerning government incentives, reducing food loss and waste, increasing tracing and traceability, providing training activities to improve knowledge about BDA and focusing more on data analytics.

The main contribution of the study is to analyze BDA drivers in the context of FSC for transition to CE and SOM. This study is unique in examining these BDA drivers based on FSC. We hope to find sustainable solutions to minimize losses or other negative impacts on these SC.

This article sheds light on the missing links concerning the study of using integrated enabling technologies toward sustainable and circular agriculture supply chains by examining the available literature and proposing future research possibilities.

The relevant literature was researched through online databases such as Scopus, Web of Science, Academic Search Premier, Emerald, IEEE Xplore, Science Direct, World Scientific Net and Springer-Link Journals, covering a period from 1999 to 2020. A systematic literature review based on 75 papers analyzed the integration of the concepts of enabling technologies, sustainability, circular economy and supply chain performance in agriculture supply chains.

It was identified that enabling technologies and agriculture supply chains alone have been explored further than integrated enabling technologies, sustainability, circular economy, supply chain performance and agriculture supply chains. Enabling technologies and agriculture supply chains' main findings are: enabling technologies have been studied to improve food safety, food quality and traceability in agriculture supply chains. The main results regarding integrated enabling technologies, sustainability, circular economy, supply chain performance and agriculture supply chains are: Internet of Things and information communication technology play an important role in addressing food security, traceability and food quality, which help achieve sustainable development goals.

This review study provides 13 research questions to underpin future trends regarding integrated technologies' application in agriculture supply chains for circular and sustainable growth.

This study aims to assess whether non-financial corporate social responsibility (CSR) information decreases audit risk and audit scope and enables speedier completion of audit reports. The study also investigates whether institutional investors’ ownership (IIO) has an influence on the association between CSR disclosures and audit report lag (ARL).

This study uses a sample of 154 Saudi firms over 2016–2021 (837 observations) and applies ordinary least square regression to examine the study hypotheses.

This study’s results show that ARL is significantly shorter for firms with higher CSR disclosures. Furthermore, the findings show that IIO has no significant impact on the association between CSR disclosures and ARL.

This study offers new insights into how auditors respond to CSR disclosures and whether institutional investor monitoring influences the audit process in an emerging economy.

The purpose of the study is to investigate the factors that influence the adoption of new sustainability reporting (SDG) and external assurance (EXTA) practices. This study also examines the relationship between sustainability reporting activity and corporate economic performance for a sample of 99 companies in Gulf Cooperation Council (GCC) countries that addressed SDGs in their sustainability reports published in 2019.

Using a two-stage analysis, this study examines how firms’ characteristics and corporate governance variables affect SDG and economic performance, as well as the firm’s decision to adopt EXTA statements for a sample of companies in that addressed SDGs in their sustainability reports published in 2019. The authors collected data from the Global Reporting Initiative’s (GRI) Sustainability Disclosure database and the Bureau van Dijk for Orbis database.

The results show that the variables firm size, profitability, big 4 auditors and government ownership significantly affect SDG and economic performance. The results also reveal that firms operating in the manufacturing sector are positively correlated with SDG and the firm’s decision to adopt EXTA statements. Furthermore, the results indicate that board independence positively affects SDGs and EXTA.

The results can be particularly relevant and timely in helping large GCC companies promote their engagement to sustainable development practices by adopting more sustainable long-term strategies and policies. The findings could also guide managers in the strategic direction to identify firms’ characteristics and corporate governance features essential to promote sustainability reporting, an increasingly important performance indicator for investors and to enhance their confidence in the capital market. The results may also have practical implications to policymakers and other regulators in GCC countries to define effective frameworks that promote sustainable development reports and the use of EXTA.

The results make significant contributions by providing new insights to the existing literature on sustainability reporting in emerging markets by examining a unique perspective on the influence of firms’ characteristics and corporate governance features on the adoption of new sustainability reporting practices. The authors further add to the previous literature on the relationship between a firm’s economic performance and sustainable reporting by providing evidence from large companies in GCC countries, which might benefit from the adoption of multiple conceptual lenses, in this case, legitimacy and stakeholder theories. Lastly, through the empirical findings, this study provides economic validity to the 2018 joint initiative of the GRI and the United Nations Global Compact to strengthen corporate actions to achieve the United Nations SDGs.

This paper aims to examine the impact of corporate governance mechanisms on forward-looking corporate social responsibility (CSR) disclosure (FCSRD).

The authors use the manual content analysis to measure FCSRD for a sample of 94 companies listed on the Amman Stock Exchange from 2010 to 2016. Data on companies' FCSRD are manually collected from annual reports. The authors also use regression analyses to test the research hypotheses.

The authors find that board size positively affects FCSRD, while CEO duality and family ownership negatively impact FCSRD.

To the best of the authors’ knowledge, this is the first evidence of how governance mechanisms affect FCSR information in corporate annual reports in a developing country.

This study aims to investigate the relationship between political instability and the performance of Islamic banks in emerging countries.

For a data sample of 93 Islamic banks in 20 emerging countries during the period from 2011 to 2016, the authors identify indicators that matter most for the activities of Islamic banks.

The study finds that a stable government and law and order are positively correlated with the health of Islamic financial institutions. On the other hand, corruption and military involvement in politics can create an unstable environment for businesses, leading to uncertainty and risk. The study also reveals that Islamic banks operating in regions or communities with lower risk of socio-economic conditions tend to exhibit higher levels of profitability.

Overall, the study provides valuable insights into the impact of political instability on Islamic banks in emerging countries.