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Article
Publication date: 10 April 2023

Bilal Mukhtar, Muhammad Kashif Shad, Lai Fong Woon and Salaheldin Hamad

This study aims to propose a conceptual framework to examine the impact of risk management implementation on green innovation in the Malaysian solar photovoltaic (PV…

Abstract

Purpose

This study aims to propose a conceptual framework to examine the impact of risk management implementation on green innovation in the Malaysian solar photovoltaic (PV) manufacturing industry.

Design/methodology/approach

The study is based on primary data to be collected from 30 Malaysian solar PV manufacturing companies through a questionnaire that incorporates the five-point Likert scale. The exploratory factor analysis (EFA) is proposed to be performed using SPSS 24.0 and confirmatory factor analysis (CFA) is suggested to be conducted using AMOS.21 software to explore the factors and reliability of the items and to confirm the factorial structure of risk management implementation and green innovation. Furthermore, partial least square-structural equation modeling (PLS-SEM) is proposed to investigate relationships between constructs and latent variables.

Findings

The proposed framework is based on the stakeholder's theory and suggests that the comprehensive implementation of risk management has a significant and positive impact on green innovation in the Malaysian solar PV manufacturing industry.

Practical implications

This study provides insight into formulating strategies for enhancing green innovation in the solar PV manufacturing sector and serves as a valuable resource for stakeholders.

Originality/value

The significance of the proposed conceptual framework lies in its ability to enhance the workability of the stakeholder's theory and to create value for stakeholders through the implementation of risk management to drive green innovation. This study adds to the existing literature by exploring the relationship between risk management and green innovation in the solar PV manufacturing industry.

Details

Journal of Economic and Administrative Sciences, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1026-4116

Keywords

Article
Publication date: 8 December 2022

Salaheldin Hamad, Fong Woon Lai, Muhammad Kashif Shad, Saleh F.A. Khatib and Syed Emad Azhar Ali

This study aims to investigate the performance of Sustainable Development Goals (SDGs) of public listed companies (PLCs) in Malaysia through their SDGs disclosure. In addition, it…

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Abstract

Purpose

This study aims to investigate the performance of Sustainable Development Goals (SDGs) of public listed companies (PLCs) in Malaysia through their SDGs disclosure. In addition, it examines the impact of integrated reporting (IR) quality on the SDGs’ performance.

Design/methodology/approach

Data are collected from an initial sample of Malaysia’s top 100 market-leading PLCs from 2016 to 2020. Univariate and multivariate analyses were used to test the research hypotheses.

Findings

The results reveal an increasing trend in SDGs’ performance. Companies contributing toward the 17 SDGs grew from 14% in 2016 to 78% in 2020. On a priority basis, the average score of the five years showed that the Malaysian PLCs are paying more attention to SDG 8 Decent Work and Economic Growth (53%); SDG 12 Responsible Consumption and Production (43%); and SDG 13 Climate Action (42%). In addition, the fixed effects regression analysis proves that companies with higher IR quality are more likely to provide better SDGs disclosure.

Practical implications

This study provides insights to policymakers, investors and management on the vital role of businesses in supporting the SDGs’ achievement and how IR reveals a turning point in achieving the United Nations SDGs’ agenda.

Social implications

This study provides a clearer understanding of the activities seeking to achieve the SDGs and the influence of IR on them. This opens the debate for future research.

Originality/value

To the best of the authors’ knowledge, this study is a pioneer in examining whether the quality of IR influences SDGs disclosure among large companies in one of the emerging economies in Southeast Asia in its early application stage.

Details

Sustainability Accounting, Management and Policy Journal, vol. 14 no. 1
Type: Research Article
ISSN: 2040-8021

Keywords

Article
Publication date: 26 March 2024

Syed Quaid Ali Shah, Fong Woon Lai, Muhammad Tahir, Muhammad Kashif Shad, Salaheldin Hamad and Syed Emad Azhar Ali

Intellectual capital (IC) is a paramount resource for competitiveness in the knowledge-based financial sectors of the economy. As financial technology advances, specifically in…

Abstract

Purpose

Intellectual capital (IC) is a paramount resource for competitiveness in the knowledge-based financial sectors of the economy. As financial technology advances, specifically in the banking industry, it is vital to understand the effect of IC on financial performance. This study aims to investigate the effect of IC on return on equity (ROE), with a unique emphasis on the moderating role of board attributes. Previous studies have overlooked this moderating role.

Design/methodology/approach

The study sample consists of 17 banks and a panel data set spanning 2016–2021, extracted from annual reports. Antel Pulic’s value-added intellectual coefficient (VAIC) model is used to compute IC. To analyze the data, a generalized least squares analysis is conducted. The robustness of the analysis is ensured by using the two-stage least squares (2SLS) econometric technique.

Findings

The findings indicate that both the VAIC and human capital efficiency (HCE) have a significant impact on the ROE of banks. In terms of moderation, it is observed that board size (BS) exerts a negative effect on the association between VAIC, HCE, structural capital efficiency and ROE. Additionally, BS positively compounds the connection between capital employed efficiency and ROE. Similarly, the presence of independent directors (IND) significantly moderates the effects of VAIC and its components on the ROE of banks in Pakistan.

Practical implications

Banks should focus on the HCE for a higher ROE. Moreover, banks ought to prioritize appointing more independent directors in the boardroom for effective utilization of IC and greater ROE.

Originality/value

The findings of the study, which analyzed data from Pakistan’s banking sector, are original and provide additional insights into the literature on IC and board attributes.

Details

Journal of Islamic Accounting and Business Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1759-0817

Keywords

Book part
Publication date: 6 May 2024

Syed Quaid Ali Shah, Lai Fong Woon, Muhammad Kashif Shad and Salaheldin Hamad

The primary objective of this research is to conceptualize the integration of enterprise risk management (ERM) as a mechanism to enhance the connection between corporate…

Abstract

The primary objective of this research is to conceptualize the integration of enterprise risk management (ERM) as a mechanism to enhance the connection between corporate sustainability (CS) reporting and financial performance. This study suggests that future researchers should validate the proposed conceptualization by conducting a comprehensive content analysis of sustainability reports of Malaysian oil and gas companies. This analysis will allow for the collection of pertinent data regarding CS reporting and ERM implementation. The present study takes a comprehensive approach by integrating legitimacy, stakeholder, and resource-based view (RBV) theories, proposing a robust conceptual design that emphasizes the role of ERM in the connection between CS reporting and firm performance. Drawing on theoretical foundations, this study proposes that CS reporting will have a direct effect on financial performance. Moreover, the integration of ERM serves to strengthen the nexus between CS reporting and financial performance. This study offers valuable insights for stakeholders in the oil and gas sector by providing strategic guidance to enhance financial performance not only through CS reporting but also by implementing ERM. Moreover, the framework proposed in this study is expected to bring tangible and intangible benefits to corporations, including reducing information asymmetry, improving the quality of disclosure, and creating value within the field of CS. The proposed conceptual framework holds great significance as it enhances the applicability of legitimacy, stakeholder, and RBV theories, while also creating value for stakeholders through CS reporting and the adoption of risk management practices to enhance financial performance.

Details

The Emerald Handbook of Ethical Finance and Corporate Social Responsibility
Type: Book
ISBN: 978-1-80455-406-7

Keywords

Content available
Book part
Publication date: 6 May 2024

Abstract

Details

The Emerald Handbook of Ethical Finance and Corporate Social Responsibility
Type: Book
ISBN: 978-1-80455-406-7

Article
Publication date: 13 December 2022

Hadeel T. Salaheldin, Mark David Major, Ahmad Mohammed Ahmad and Heba O. Tannous

Many factors contribute to public rail transit use in an urban network. However, a dysfunctional relationship between the built environment and the transport system significantly…

Abstract

Purpose

Many factors contribute to public rail transit use in an urban network. However, a dysfunctional relationship between the built environment and the transport system significantly deters such use. Architects, urban designers, town planners and policymakers must understand the factors that promote or deter pedestrian use of the urban environment.

Design/methodology/approach

The paper investigates four connectivity and walkability factors for three different metro stations in Doha, Qatar: Al Aziziyah, Hamad Hospital and West Bay. The analysis includes pedestrian sheds, block sizes, ground-level land uses and connectedness in the urban spatial network based on catchment contour maps using space syntax.

Findings

The results indicate the three metro stations and neighborhoods are representative of diverse type of neighborhoods in Doha: relatively compact but expansive for the Hamad Hospital Station area, metrically and topologically restrictive due to the poor planning and the peninsular location of the reclaimed land in the West Bay area, and expansive, shallow and reliant on attraction for the Al Waab transportation corridor associated with Al Aziziyah Station.

Research limitations/implications

Time factors and temporary closure/capacity reductions due to the global pandemic restricted planned efforts to collect more pedestrian use data based on passive observations and preference choices using surveys during the study. Nonetheless, adapting the investigation to the circumstances produced significant findings.

Social implications

The analysis can help us develop better guidelines and diagnostic tools to calibrate design and planning strategies promoting more walkable, healthy and sustainable neighborhoods.

Originality/value

The study is original due to examining stations of the new Doha Metro for the first time. However, it relies on well-established representational techniques in urban morphology and space syntax research.

Details

Open House International, vol. 48 no. 3
Type: Research Article
ISSN: 0168-2601

Keywords

Article
Publication date: 20 September 2022

Raffaello Furlan, Asmaa Al-Mohannadi, Mark David Major and Tarryn N.K. Paquet

This research study aims at revealing a planning method for the development of the Souq Waqif-Transit village.

Abstract

Purpose

This research study aims at revealing a planning method for the development of the Souq Waqif-Transit village.

Design/methodology/approach

Over the past decade, transit-oriented developments (TODs) have become an international city planning model for promoting sustainable urbanism. On a regional scale, the State of Qatar launched the construction of Doha Metro. The current network consists of three lines with a central interchange station within the city's most vibrant cultural core, i.e., between Msheireb Downtown Doha and Msheireb, near to the Souq Waqif historical site and Al Corniche waterfront promenade. The Qatar National Development Framework emphasizes the importance of stimulating sustainable urban growth by linking the Doha Metro with TODs.

Findings

The findings show that the benefits of a strategy for monitoring and assessing the potential benefits of the investigated TOD linked to the analysis of the indices for (1) travel behavior, (2) built environment diversity and (3) other categories specific to the site's historical-heritage preservation.

Research limitations/implications

Namely, a comprehensive approach for developing a historical site is/should be grounded in a planning method for enhancing the mixed-used urban fabric, public realm and walkability, and heritage preservation.

Social implications

The insights from this research study aim to guide the long-term sustainable urban growth of Gulf Cooperation Council (GCC) cities in the future.

Originality/value

The proposed sustainable growth planning scheme for the Souq Waqif addresses gaps highlighted through design tools of investigation. The missing attributes concern three key factors: (1) mixed-used urban fabric, (2) public realm and walkability and (3) built heritage preservation. The quality of streetscape, corridors, connections and connectivity of pedestrian and walkable network: TOD is not dependent on a singular mode of transport (Doha Metro), but it includes all systems that allow for mass public mobility within the city districts. Integrating other transport systems within mixed-use areas should be reevaluated based on accessibility to such systems, including taxi services, public bus services and public shuttles.

Details

Open House International, vol. 48 no. 2
Type: Research Article
ISSN: 0168-2601

Keywords

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