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This study aims to examine the relationship between carbon reduction initiatives and financial performance. Additionally, it explores potential moderating variables, such as corporate social responsible (CSR) strategy and corporate governance practices, that may strengthen the link between carbon reduction initiatives and financial performance.

The empirical analysis is conducted using 1,740 firm-year observations from UK firms listed on the FTSE 350. Data on carbon emissions and firm-specific characteristics are obtained from the Refinitiv Eikon database for the period 2011–2020. Various econometric techniques, including ordinary least squares and system generalized method of moments, are used to examine the relationship between carbon reduction initiatives and financial performance. Additionally, alternative samples are used to further explore this relationship.

The author observes a significantly positive association between carbon reduction initiatives and financial performance in this study. Additionally, the significance of this relationship is found to be present specifically after the announcement of the Paris Agreement. Furthermore, a channel analysis reveals that moderating factors like CSR strategy and corporate governance quality influence this relationship.

The study underscores the importance of carbon reduction initiatives for sustainable business growth and financial performance. Managers can use these insights to prioritize investments in sustainable practices. Policymakers should consider implementing supportive regulations to incentivize companies to adopt carbon reduction strategies.

This study adds value to the existing body of literature by empirically examining the moderating role of CSR strategy and best corporate governance practices in the relationship between carbon reduction initiatives and financial performance. The findings contribute to a deeper understanding of how these factors interact and influence the outcomes.

Evaluating the implementation of environmental management plans (EMPs) in highway construction projects is essential to avoid climate change. Public evaluations can help ensure that the EMP is implemented correctly and efficiently. To allow public evaluation of EMP implementations, this study aims to investigate performance indicators (PIs) for assessing EMP implementation in highway construction projects. To that end, the study objectives are to compare the critical PIs between environment auditors (EAs) and environment officers (EOs) and among the main project stakeholders (i.e. clients, contractors and consultants), create components for the critical PIs and assess the efficiency of the components.

The paper identified 39 PIs from interviews with environmental professionals and a systematic literature review. Then a questionnaire survey was developed based on the PIs and sent to EAs and EOs. The data were analyzed via mean score ranking, normalization, agreement analysis, factor analysis and fuzzy synthetic evaluation (FSE).

The analyses revealed 21 critical PIs for assessing EMP implementation in highway construction projects. Also, the critical PIs can be grouped into four components: ecological, pollution, public safety and ecological. Finally, the overall importance of the critical PIs from the FSE is between important and very important.

To the best of the authors’ knowledge, this paper is the first-of-its-kind study on the critical PIs for assessing EMP implementation in highway construction projects.

The new additions to Brazil, Russia, India, China and South Africa (BRICS) expand into the broader Middle East and North Africa region, adding some of the largest populations and strongest economies of the region to BRICS+. Since the BRICS summit in August 2023, significant media attention has been given to the impacts of these shifting geopolitical sands, from the potential for de-dollarization processes, and the distribution of resource reserves for influencing markets. Conference of the Parties (COP) 28 presents an opportunity for these emerging economies (BRICS+) to assert their role in addressing the global climate crisis and push for more equitable and effective solutions. However, only little has been explored on how the new BRICS+ alignment will influence climate negotiations at COP 28 and the sustainability transition more broadly. This perspective article explores what the changes to BRICS+ mean for COP 28 and the relevance of COP 28 being hosted in a BRICS+ member country.

In crafting this perspective paper on BRICS+, the authors' methodology primarily entails a comprehensive review of existing literature, policy documents and academic analyses related to the BRICS+, as well as the examination of official statements, declarations and policy shifts from BRICS+ member countries to gauge their intentions and priorities within this expanded framework. The authors also monitor developments leading up to COP 28 to provide real-time insights into how BRICS+ dynamics shape climate negotiations.

The authors' perspective article puts forth a number of insights. First, the BRICS+ member countries are prominent players in global geopolitics. Their involvement in COP 28 could lead to climate negotiations being intertwined with broader geopolitical issues, potentially impacting the pace and direction of climate agreements. Second, COP 28 offers a critical opportunity to bridge the divide between developed and developing nations in the realm of climate action and sustainable development. The BRICS+ countries may, in this COP event, explore options beyond the traditional intergovernmental institutions, which often reflect the influence, hegemony and power dynamics of the Global North. This includes South–South collaboration, bilateral financial support, innovative financing and direct trade. Finally, agendas related to capacity building in this coming event will be a critical component of the global climate change agenda in a way that develops South–South dialogs for climate change adaptation and mitigation.

The authors' research sheds light on the implications of this expansion for climate negotiations, a critical global concern. It delves into uncharted territory by examining how the BRICS+ alignment may influence climate initiatives, which has not been thoroughly explored in existing literature. This comprehensive perspective fills a critical gap in the current discourse, providing policymakers and scholars with a more holistic understanding of the implications of BRICS+ for the global agenda on sustainability. Moreover, the research offers real-time insights by monitoring developments leading up to and during COP 28, allowing for timely analysis and informed recommendations. This aspect of the research provides immediate value to stakeholders engaged in climate negotiations and international relations.

Fused deposition modeling (FDM) is an extensively used additive manufacturing method with the capacity to build complex functional components. Due to the machinery and environmental factors during manufacturing, the FDM parts inevitably demonstrated uncertainty in properties and performance. This study aims to identify the stochastic constitutive behaviors of FDM-fabricated polylactic acid (PLA) tensile specimens induced by the manufacturing process.

By conducting the tensile test, the effects of the printing machine selection and three major manufacturing parameters (i.e., printing speed S, nozzle temperature T and layer thickness t) on the stochastic constitutive behaviors were investigated. The influence of the loading rate was also explained. In addition, the data-driven models were established to quantify and optimize the uncertain mechanical behaviors of FDM-based tensile specimens under various printing parameters.

As indicated by the results, the uncertain behaviors of the stiffness and strength of the PLA tensile specimens were dominated by the printing speed and nozzle temperature, respectively. The manufacturing-induced stochastic constitutive behaviors could be accurately captured by the developed data-driven model with the R² over 0.98 on the testing dataset. The optimal parameters obtained from the data-driven framework were T = 231.3595 °C, S = 40.3179 mm/min and t = 0.2343 mm, which were in good agreement with the experiments.

The developed data-driven models can also be integrated into the design and characterization of parts fabricated by extrusion and other additive manufacturing technologies.

Stochastic behaviors of additively manufactured products were revealed by considering extensive manufacturing factors. The data-driven models were proposed to facilitate the description and optimization of the FDM products and control their quality.

This study analyses the link between product/service innovation, partnerships and Managerial Control System (MCS). Particularly, it aims to analyse empirically the role of MCS in supporting the innovation partnership successful functioning and management.

The sample of this study consists of 106 Italian manufacturing firms belonging to the sectors of the Italian economy with the largest number of registered patents according to the European trend chart on innovation.

The results show that MCS may play a key role in reducing risks and lowering the likelihood of failure of innovation partnerships. Particularly, the authors found a positive correlation between the use of informal control mechanisms and a partnership’s successful performance. Moreover, among informal control, the findings show that trust is the only true informal mechanism that can guarantee a successful collaboration. The results of this study may offer relevant implications for practitioners. With regard to the control of the partnership’s activities, the initiatives and creativity of those who are actively involved in the innovation process should not be inhibited; therefore, stifling them with strict rules and procedures would be ineffective but if a firm is not willing to give up formal control mechanisms altogether because it does not believe that a trust-based coordination is sufficiently reassuring, it should opt for “weak”, albeit formal, control mechanisms based on a shared production and management of plans and reports, thus ensuring a perfect information symmetry among different partners.

Notwithstanding the different opportunities provided by partnerships and strategic alliances to support there is a growing body of evidence of a high failure rate in such organisational forms. One of the causes cited in the literature is the high level of risk associated with alliances as compared to internal development of innovation. The risks mainly arise from the difficulties to obtain cooperation with partners that might have different objectives, and from the potential opportunistic behaviour of some of the partners. This is particularly true in innovation networks where the uncertainty of producing an interesting result is very high and the investments that the partners make are considerable. In this context, MCS could play a relevant role in reducing the risks and decreasing the likelihood of failure.

Based on the principle of equality, individuals with disabilities have the right to equal job opportunities and career advancements and to actively participate in the economy like other members of society. This study aims to provide an integrated description of discriminatory occupational practices and behaviours that individuals with disabilities face. This study followed the descriptive analytical approach to achieve the objectives. A questionnaire was used for data collection purposes.

The target population for this study was male and female employees with disabilities working in the Jordanian Government sector for the years 2019–2022 in all governorates of Jordan. The sample method used was purposive-convenient random sampling, and the size of the sample valid for statistical analysis was n = 1,043. Using the Statistical Package for Social Sciences (v26), a number of statistical tests were conducted to infer the features of the researched phenomenon.

This study found an overall moderate level (mean = 2.76) of practices and behaviours of job discrimination against individuals with disabilities in the Jordanian public sector. All proposed practices and behaviours were at moderate levels of agreement, with the highest discriminatory behaviours being in the areas of training and learning opportunities (2.88), followed by job performance evaluation (2.84), work leave and vacation (2.75), integration and social participation (2.74), career advancement and promotion (2.73) and, last, the distribution of tasks and responsibilities (2.61). Furthermore, it was found that there are significant differences in the levels of discriminatory practices and behaviours towards people with physical disabilities, individuals with visual impairments and psychological disabilities, new employees at work and those with a low level of education. In addition, employees at higher administrative levels (manager, deputy/assistant manager and head of department/division) and workers in the southern and central governorates are exposed to the highest levels of discrimination.

Lack of data: There is often a lack of reliable and comprehensive data on employees with disabilities, making it difficult for researchers to accurately study and understand the experiences of this population. Stigma and discrimination: People with disabilities often face stigma and discrimination, which can make it challenging for researchers to engage with them and collect accurate information.

Moreover, it was found that the main agencies to which cases of discriminatory practices towards individuals with disabilities working in the Jordanian public sector are reported are the direct managers/supervisors (n = 381), the ministry to which the institution/department belongs (n = 278) and the Higher Council for the Rights of Persons with Disabilities (n = 261).

Supporting social inclusion: Employment can provide a sense of purpose, identity and social inclusion for people with disabilities, which can have a positive impact on their disabilities and overall quality of life. Improving diversity and inclusion: The inclusion of employees with disabilities can contribute to a more diverse and inclusive workplace, where all employees feel valued and respected.

This study found that discriminatory practices against employees with disabilities in the Jordanian public sector were largely because of a lack of awareness of reporting mechanisms and negative attitudes towards individuals with disabilities. This study proposes solutions such as raising awareness among non-disabled employees, implementing penalties for discriminatory behaviour and updating legislation for the rights of individuals with disabilities.

The purpose of this study is to investigate the adoption of waqf technology (Waqftech) using blockchain smart contracts for corporate waqf crowdfunding. Despite the growing interest in Waqftech, Malaysian enterprises have not fully embraced this emerging technology because of uncertainty regarding the benefits it offers to contributors. The research incorporates two theoretical frameworks: the electronic data interchange (EDI) model for firms’ technology adoption, and the triple bottom line theory (TBL) for corporate social responsibility.

A quantitative method using a cross-sectional survey design with a five-point Likert scale questionnaire was used. Data was collected from 210 decision-makers representing small and medium-sized enterprises and analyzed using partial least squares-structural equation modeling.

The findings from this research suggest that Malaysian enterprises are influenced by both corporate and social predictive benefits when using blockchain crowdfunding, but not by environmental benefits. The adoption of blockchain smart contracts does not correlate with predictive environmental benefits because of misconceptions about the disruptive technology’s impact on biological and digital environmental preservation.

This research focuses on organizational behavior rather than individual users of waqf crowdfunding, and it is limited, primarily focusing within Malaysia and regions with similar waqf structures.

The Waqftech framework allows innovative mechanisms for executing corporate waqf investment returns to the intended beneficiaries through the smart contracts’ platform. In addition, this study supports relevant corporate social responsibility and creating shared value technology adoption theories, including EDI and TBL. Aside from this, the study provides empirical implications for waqf management using fintech platforms.

This groundbreaking study focuses on creating a Waqftech model for corporate waqf crowdfunding. The results of this study are important for the development of government policies that support the use of Waqftech in charitable fundraising. More research on biological and digital environmental perspectives is proposed to foster investors’ confidence in the visibility of digital tracking and lead to swift investments in future metaverse fundraising platforms.

This study aims to investigate the effects of organizational culture factors on the selection of software process development models and develops a conceptual model for selecting and adopting process development models with an organizational culture approach, using 12 criteria and their sub-criteria defined in Fey and Denison’s model (12 criteria).

The research hypotheses were investigated using statistical analysis, and then the criteria and sub-criteria were selected based on Fey and Denison’s model and the experts’ viewpoints. Afterward, the organizational culture of the selected company was measured using the data from 2016 and 2017, based on Fey and Denison’s questionnaire. Due to the correlation between the criteria, using the decision-making trial and evaluation technique, the correlation between sub-criteria were determined, and by analytical network process method and using Super-Decision software, the process development model was preferred to the 12 common models in information systems development.

Results indicated a significant and positive effect of organizational culture factors (except the core values factor) on the selection of development models. Also, by changing the value of organizational culture, the selected process development model changed either. Sensitivity analysis performed on the sub-criteria implied that by changing and improving some sub-criteria, the organization will be ready and willing to use the agile or risk-based models such as spiral and win-win models. Concerning units where the mentioned indicators were at moderate and low limits, models such as waterfall, V-shaped and incremental worked more appropriately.

While many studies were performed in comparing development models and investigating their strengths and weaknesses, and the impact of organizational culture on the success of information technology projects, literature indicated that the impact of organizational sub-culture prevailing in the selection of development process models has not been investigated. In this study, new factors and indicators were addressed affecting the selection of development models with a focus on organizational culture. Correlation among the factors and indicators was also investigated and, finally, a conceptual model was proposed for proper adoption of the models and methodologies of system development.

The United Nations Convention on the Rights of Persons with Disabilities (2006) recognizes the right of disabled people to access work. Against this legislative backdrop, this study explores the strengths and weaknesses of the Italian system of targeted placement for disabled people, based on Law 68/1999, which delegates to regional authorities the management of the labor market. The examination centers on the perspective of companies, the primary stakeholders in the inclusion of persons with disabilities within organizational structures.

The article discusses the results of focus groups conducted with 28 managers of large, medium and small enterprises in Lombardy (Italy). Qualitative analysis was employed, and the results were structured using a simplified strengths, weaknesses, opportunities and threats (SWOT) analysis, incorporating practical recommendations.

The analysis leads to practical suggestions to improve the entire targeted placement process at the regional level, from selection and accompaniment to evaluation, such as improving the networking of local stakeholders who deal with the inclusion of disabled people, homogeneity of the procedures in different regions, making all employees aware of diversity management, etc. The territorial network and the welfare environment are particularly important in achieving a successful targeted placement and to promote an inclusive corporate culture.

This study is not representative of Italy as a whole, as it remains a qualitative investigation focused on a single region.

This contribution accomplishes an in-depth study of the law of labor inclusion of people with disabilities observed from the point of view of companies, which are still usually reluctant to integrate people with disabilities into their organizations or encounter difficulties in doing so.

This paper aims to examine the options available to arbitrators when they suspect money laundering during arbitration proceedings, considering their compatibility with fundamental principles and concepts of arbitration.

Using a doctrinal analysis approach, the paper draws on legal principles, antimoney laundering regulations and relevant literature to explore the topic. It considers relevant international treaties, standards set by the financial action task force on money laundering, cases and arguments from legal analysts and experts.

The paper identifies three options for arbitrators: disregarding suspicions, initiating an investigation or terminating the proceedings. Disregarding suspicions is deemed inappropriate, as it may facilitate the concealment of financial crimes. Initiating an investigation is seen as a preferable option, aligning with the arbitrator’s role and the public interest in nullifying contracts linked to criminal conduct. Terminating the proceedings is not recommended, as it contradicts the principle of natural justice. The paper emphasizes the importance of reasonable grounds for suspicions, notifying the parties, and allowing them to address the concerns.

This paper contributes to the existing literature by comprehensively analyzing the compatibility of these options with arbitration principles and concepts. It underscores the need for clear laws and directives to guide arbitrators in addressing financial crimes within the arbitration process, maintaining a balance between party autonomy and preventing the misuse of arbitration for illicit activities.