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The purpose of this paper is to test previously developed models to identify factors that are perceived to affect the decision to adopt corporate intranet (CI) in a developing country.

The study used survey methodology. A set of questionnaires was returned from 436 intranet users at four major companies in Tunisia.

Several factors identified as significantly affecting users' adoption of CI in Tunisian companies: perceived usefulness, perceived ease of use, information quality, compatibility, computer self‐efficacy, personal innovativeness, superior pressure, peer pressure, self‐image, tech support, and top management support. Practical implications –The findings of this study can benefit practitioners as it provides organizations and top managers with a short list of factors that can significantly affect the adoption and usage of CI.

The study extends previously tested theories and models to a developing country environment.

The credit crunch of 2008 and recent COVID-19 influences underscored the importance of liquidity and credit risk management in businesses and financial institutions. The purpose of this study is to investigate the impact of liquidity risk and credit risk management on accounting and market performances of banks operating in the Middle East and North Africa (MENA) region.

This study uses a panel data regression analysis on a sample of 51 listed commercial banks operating in 10 MENA countries during the period 2010–2018.

The results show that credit risk management does not affect the accounting performance of banks, while it has a non-linear, convex relationship with market performance. Surprisingly, liquidity risk management is not a significant driver for either performance measure in studied banks. However, when a bank combines credit risk management with liquidity risk management efforts, liquidity risk management actions return significant results on both performances, illustrated by an inverted U-shaped relationship. In addition, this study examines the joint impact of both risks on bank performance. This study reveals that accounting and market performances are differently affected by joint risk management efforts. Their impact depends on the combination of risk management ratios upon which banks choose to focus their efforts.

The findings help bankers and regulators further consider non-linearities and offer them new tools for managing the impact of credit and liquidity risk interactions towards achieving more financial stability.

These results contribute to traditional banking in offering bankers and regulators new tools for managing the impact of credit and liquidity risk interactions on bank performance.

As reporting environmental, social and governance (ESG) information is not yet mandatory in all countries, it is intriguing to understand ESG’s underlying driving mechanisms. This study aims to investigate ESG determinants in the banking sector of the Middle East and North Africa countries.

The authors gather data for 38 listed banks for the period 2011–2019. The data used is threefold as follows: data related to ESG; firm-level; and country-level data. While ESG and firm’s level data are taken from Refinitiv, country-level data are extracted from the World Bank. Using panel regression, the authors test the effect of firm- and country-specific variables on the overall ESG score and its pillars.

Results indicate that banks’ ESG scores are negatively affected by performance and positively affected by size. The level of economic development exerts a negative impact on the environmental pillar while the social development exerts a positive impact on ESG and governance pillar. Corruption is the only country-level that gathers a homogenous effect on ESG scores. Finally, the three pillars follow heterogeneous patterns.

This study extends the scope of previous studies by introducing new country-level independent variables to contribute to the understanding of ESG antecedents.

This paper provides a state-of-the-art review of the financial development in the Middle East and Central Asia (MECA) and examines its impact on its economic growth.

The authors use a Panel Data Regression Analysis on a sample of 21 countries in MECA for the period 2008–2018.

Using the financial development indices and subindices retrieved from IMF, the study finds that the whole region has a below average index compared to other developing regions. However, this hides a great deal of variation across MECA countries. Surprisingly, financial development does not necessarily contribute to economic growth. It seems that some developing countries are still not predisposed to benefit from financial development due to several obstacles.

The authors recommend policymakers and regulators in MECA to promote financial stability and keep inflation in check so that economic agents can reap the fruits of financial development and foster economic growth. Policymakers should also stimulate competition in the financial sector, build skillful human capital, attract foreign direct investments, strengthen supervision and forensic audit and more importantly reinforce the independence of central banks.

The authors mitigate the shortcomings of single indicators as proxies for financial development by using the IMF Financial Development index that captures the depth, access and efficiency of both financial institutions and financial markets. The authors employ lower-middle-, upper-middle and high-income country groups to test the magnitude of income level on the relationship between financial development and economic growth.

The seepage of companies' capital accommodated by weak country-level institutions is inconducive to building sustainable businesses. Companies' performance on environmental, social and governance (ESG) issues is still a challenging question. This study aims to test the predictability of ESG on the performance of the health-care industry from a global perspective, while accounting for the country disclosure and director liability indices and performing robustness tests.

This study relies on panel data of 912 companies operating in 38 different countries for 2012–2020. This study controls for firm-level variables (leverage, size and loss), macroeconomic variables (COVID, gross domestic product and inflation) and institutional variables.

Findings indicate that countries with different levels of disclosure exhibit different patterns. Distinctly, the environmental pillar has a concave impact on return on assets, and the role of the disclosure index greatly manifests with the environmental pillar.

This study ponders the impact of country disclosure on sustainability practices from a global health-care perspective.

This paper is original, as it addresses the relationship between ESG performance and financial performance while accounting for the impact of institutional factors such as the business disclosure and director liability indices.

This study investigates the impact of green supply chain management (GSCM) practices on environmental performance in firms operating in the discretionary sector in the G20 countries. The sample covers 749 firms for the period 2010–2020.

This study combines qualitative and quantitative data to examine the impact of the implementation of GSCM on accounting performance measured by the operating margin (OM) and return on assets (ROA). The authors also moderate the effects of Six Sigma and quality management (QM) and ISO 9000 and control for firm variables and COVID 19.

Using a panel data regression and structural equation modeling (SEM), results indicate that discretionary firms with internal solid GSCM practices combined with external environmental monitoring of suppliers are likely to outperform their peers in environmental issues. Using hierarchical regression, results indicate that both ISO 9000 and S&QM have moderating effects at some level of performance. Furthermore, environmental performance is positively correlated with accounting performance. This study contributes to the literature by addressing the impact of GSCM and the importance of reinforcing green and social regulations to protect the planet.

The paper is one of the first to measure GSCM triple components and account for COVID-19 in the context of discretionary companies and G20 countries. It highlights the impact of green initiatives to cope with major disruptions and decrease pollution and environmental disasters.

Preservation of historic structures meets ecological criteria of sustainable development. In Mount Lebanon, the traditional house is a cultural asset built of native stone one-meter thick double-wythe walls. Today, lack of public policies is causing those environmental assets to approach extinction. The paper aims to discuss this issue.

The methodology uses multivariate regression on 128 data points. A mathematical model is developed and empirically tested on public attitudes toward restoration. Independent variables represent the need for protectionist policies, X1; contribution of restoration to environmental sustainability, X2; contribution to culture, X3; and financial benefits, X4.

It is found that stone houses transfer heat significantly slower than modern construction. There is a statistically significant and positive correlation with X1, X2, and X3, but negative with X4, most likely due to favoring return on investment of multistory buildings over the attractiveness of stone houses.

As future research implications, the undergirding of urban planning policies need to be revisited. Current policies neither protect heritage, nor offer legal means to restore heritage houses.

Practical implications include revisions to building laws in Mount Lebanon, as they marginalize old stone structures. Environmental valuation techniques, use value and existence value, are recommended.

Social awareness needs to be built about valuation techniques to account for complex assets that cannot be approximated through short-term real estate market price. Social rather than financial cost-benefit analysis must be performed to quantify environmental assets.

This research illustrates a pilot restoration project with critical issues faced by heritage stone houses. These assets are underrepresented in building laws which warrants social and environmental activism.

The purpose of this paper is to investigate empirically the critical factors for the diffusion of web technologies in supply chain management (SCM) functions, based on the technology‐organizational‐environment model, and to identify the benefits resulting from diffusion.

Data were collected, via an internet survey, from 251 respondents, ranging from middle‐level to top‐level managers, from firms which currently utilize web technologies for their supply chain activities. Structural equation modelling was employed for five factors: relative advantage; competitive pressure; complexity; trialability; and top management support, which have been hypothesized to affect the diffusion of web technologies in SCM functions.

The results suggest that all the factors except trialability are significant predictors of web technologies' diffusion in supply chain functions. The results show also that by diffusing web technologies, organizations can enhance their supply chain activities.

The survey was conducted in a Malaysian context, using a limited set of variables, thus limiting the generalizability of the findings.

This study provides a greater understanding of managers' perception of web technology diffusion in their organizational SCM functions, and benefits realizing from diffusion of web technology, such as operational efficiency.

Those interested in adopting web technologies in their supply chain activities may find these results helpful in guiding their efforts.