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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.

The basis for this study on electronic transferable records (ETRs) in the context of digitalizing cross-border trade is established in this chapter. It illustrates how the growing trend toward paperless trade and technological improvements is changing trade operations. This chapter focuses on the need to look into ETRs because of their capacity to influence business transactions while navigating complex legal issues. The specific goals of the study are outlined, including a review of the advantages, legality, difficulties and best practices of ETRs. This study aims to shed light on the possible advantages and disadvantages of ETRs, the legal framework that controls their use and the best practices for their efficient implementation. This study also seeks to provide informative recommendations for businesses and people that are considering using ETRs.

This study explores the evolving world of ETRs and their crucial function in international trade. Multidimensional technique is used to examine the transformative potential of ETRs from a variety of research angles. The research design is based on a comprehensive evaluation of the literature that includes a wide range of reliable sources, including academic papers, business reports and legal documents. The comprehensive retrieval of essential material is ensured through keyword searches in renowned academic databases and industry resources. The qualitative synthesis of secondary sources further enhances this methodology and allows for a complex examination of the implications of ETRs. The case study analysis provides practical information on the benefits, hazards and practical applications of ETRs. Multifaceted aspects are uncovered via a thematic approach and qualitative investigation, including potential advantages, hazards, implementation plans and regulatory frameworks.

ETRs offer a range of potential advantages for cross-border trade, encompassing augmented efficiency, reduced costs and heightened security. Nonetheless, their implementation also presents legal challenges and risks, spanning security and privacy concerns, legal ambiguities and technical complexities. Consequently, it is crucial for individuals and businesses to meticulously assess and mitigate these risks through the integration of robust security protocols, staying informed about legal developments and adhering to pertinent regulatory stipulations. In spite of these hurdles, the trajectory of ETR adoption is anticipated to remain on an upward trajectory, driven by increasing recognition of their potential benefits and the concurrent evolution of legal frameworks and technical standards.

Research limitations included the following: lack of adoption of ETRs internationally; and legal diversity and different legal systems results in different consideration of the ETRs. It makes reaching a unified ETR system more difficult.

It is necessary to develop clear policies and procedures and establish well-defined policies and procedures governing ETR use. These should encompass security guidelines, data protection measures and adherence to legal mandates. Regular review and updates are imperative. Stay current on legal developments: In light of the continuously evolving legal and regulatory landscape pertaining to ETRs, businesses and individuals must stay abreast of pertinent changes and seek professional counsel when necessary. Collaborate with partners and stakeholders: To ensure harmonization and standardization in ETR deployment, active collaboration with partners, regulators and industry associations is vital.

Enhance awareness and education: Investment in awareness and educational initiatives is crucial. Decision-makers should organize training programs, workshops and seminars to enhance understanding of ETRs’ potential benefits in cross-border trade among stakeholders. Socially, the use of ETR can achieve several political advantages for the society. It minimizes risks of corruption through enhancing tracing and auditing abilities for relevant authorities making it more difficult to engage in corrupt practices. That can promote integrity within government and public procurement system.

The development of standardized technical frameworks and interoperable platforms for ETRs could enhance their seamless integration into existing trade systems. Additionally, investigating the integration of emerging technologies like blockchain, IoT and AI into ETR ecosystems could unlock innovative solutions to security, authenticity and data management concerns. This study examines how ETRs can radically alter how trade is conducted on a global scale. This paper examines ETRs’ role in improving cross-border trade digitization by examining their advantages, legal difficulties and implementation techniques. The conclusions will aid firms, decision-makers and attorneys in navigating the constantly changing world of trade agreements. The study’s ultimate goal is to offer takeaways that support effective, secure and legally compliant integration of ETRs, ensuring that they operate as a catalyst for improved global trade efficacy and efficiency.

The purpose of this study is to investigate the moderating role of honesty-humility of financial managers on aggressive financial reporting behavior.

To test the research hypotheses, a scenario-based questionnaire taken from Brink et al. (2018) was used. Using a cross-sectional survey design, the authors collected primary data of 160 financial managers of firms in Iran using structured questionnaires. The research sample selected was based on Cohen et al.’s (2000) table. To test the research hypotheses, analysis of variance was used.

The results showed that increasing honesty-humility of financial managers decreases the impact of social pressure and risk appetite interaction on aggressive financial reporting. In addition, the results of further analysis showed that reducing the honesty-humility of financial managers increases the impact of risk appetite on aggressive financial reporting. Moreover, the results indicate that reducing the honesty-humility of financial managers increases the impact of social pressure on aggressive financial reporting.

This finding provides significant evidence for auditor, managers and policymakers in Iran. Policymakers, auditor and company managers can emphasize compliance with the code of ethics, internal control and corporate governance to increase ethics and reduce negative economic consequences.

To the best of the authors’ knowledge, this is the first case in an emerging economy to survey the moderating role of honesty-humility of financial managers on aggressive financial reporting behavior. Also, this study contributes to understanding how factors at the individual, social and organizational level combine to influence financial managers’ aggressive financial reporting behavior.

The integration of artificial intelligence (AI) technologies like conversational AI and HR chatbots in international human resource development (HRD) presents both productivity benefits and ethical challenges. This study aims to examine the ethical dimensions of AI-driven HR chatbots, emphasizing the need for fairness, autonomy and nondiscrimination. It discusses inherent biases in AI systems and addresses linguistic, cultural and accessibility issues. The paper advocates for a comprehensive risk assessment approach to guide ethical integration, proposing a “risk management by design” framework. By embracing ethical principles and robust risk management strategies, organizations can navigate AI-driven HR technologies while upholding fairness and equity in global workforce management.

Systematic literature review.

The paper advocates for a comprehensive risk assessment approach to guide ethical integration, proposing a “risk management by design” framework.

By embracing ethical principles and robust risk management strategies, organizations can navigate AI-driven HR technologies while upholding fairness and equity in global workforce management.

This study explores the intricate ethical landscape surrounding AI-driven HR chatbots, spotlighting the imperatives of fairness, autonomy, and nondiscrimination. Uncovering biases inherent in AI systems, it addresses linguistic, cultural, and accessibility concerns. Proposing a pioneering “risk management by design” framework, the study advocates for a holistic approach to ethical integration, ensuring organizations navigate the complexities of AI-driven HR technologies while prioritizing fairness and equity in global workforce management.

Railways are a well-known example of complex critical infrastructure, incorporating socio-technical systems with humans such as drivers, signallers, maintainers and passengers at the core. The technological evolution including interconnectedness and new ways of interaction lead to new security and safety risks that can be realised, both in terms of human error, and malicious and non-malicious behaviour. This study aims to identify the human factors (HF) and cyber-security risks relating to the role of signallers on the railways and explores strategies for the improvement of “Digital Resilience” – for the concept of a resilient railway.

Overall, 26 interviews were conducted with 21 participants from industry and academia.

The results showed that due to increased automation, both cyber-related threats and human error can impact signallers’ day-to-day operations – directly or indirectly (e.g. workload and safety-critical communications) – which could disrupt the railway services and potentially lead to safety-related catastrophic consequences. This study identifies cyber-related problems, including external threats; engineers not considering the human element in designs when specifying security controls; lack of security awareness among the rail industry; training gaps; organisational issues; and many unknown “unknowns”.

The authors discuss socio-technical principles through a hexagonal socio-technical framework and training needs analysis to mitigate against cyber-security issues and identify the predictive training needs of the signallers. This is supported by a systematic approach which considers both, safety and security factors, rather than waiting to learn from a cyber-attack retrospectively.

Drawing on organizational design theory and organizational learning theory, this paper aims to examine component technology (CT) and the interaction between CT and experiential learning (EL) effects on the degree of integration (DI) of cross-border technological acquisitions.

Using a sample of 267 firms consisting of 229 acquirer firms who started cross-border technological acquisitions from developed economies and 38 acquirer firms who initiated cross-border technological acquisitions from emerging economies over the period of 1993–2016, this study adopts a value chain framework to measure the acquirers’ acquisition integration degree for the investigation of the effects of CT and the interaction between CT and EL.

First, this paper finds CT in cross-border technological acquisitions exerting a positive influence on the acquirer firm’s likelihood of the DI implementation, in line with the organizational design theory. Second, in view of organizational learning theory, this study finds EL and the combined effect of CT and EL to have an inverse influence on the DI.

The results imply that the moderating role of EL significantly optimizes decision choices for an acquirer firm for integration implementation strategies in the form of DI, such as full integration (structural integration), partial integration and no integration (structural separation), which appears to be crucial for cross-border technological acquisitions.

This study contributed to international business strategies by shedding light on the importance of the DI for an acquirer firm that undertakes a cross-border technological acquisition with a CT target firm. This study explains why structural integration might be necessary in cross-border technological acquisitions regardless of the costs of disruption it imposes, as well as the contexts in which it becomes less important or unnecessary. The study disclosed that the increase in the likelihood of DI because of CT depends on the EL of the acquisition company in the host country environment and fluctuates with the prior acquisition knowledge and EL of the host country. Combining two cross-border technological acquisition’s literature streams, such as CT and EL, this study enlightens the importance of organizational learning theory and theory of organization design strategic direction making on acquisition integration implementation strategies.

This study’s main objective is to explore the ISO 9001 implementation model and identify a future research agenda. This is important because not all organizations find it easy to implement ISO 9001, and not all organizations get positive benefits after implementing it.

The paper presents a comprehensive review of the literature on ISO 9001 implementation models using the preferred reporting items for systematic reviews (PRISMA) methodology to systematically review the existing literature on ISO 9001 implementation models. Relevant studies published from 2003 to early 2023 are explored to reveal the research landscape, gaps and trends.

Many ISO 9001 implementation methods have been developed for actual implementation in organizations, including models, frameworks, special variable considerations, application uses and integration. These methods were developed and applied to cover gaps regarding constraints, unbeneficial, special conditions, implementation objectives and organization types in ISO 9001 implementation. Current issues and future research on ISO 9001 implementation models were found, namely ISO 9001 implementation models specific to SMEs, ISO 9001 implementation levels, ISO 9001 implementation models that are agile to change, and affordable certification models.

Only a few researchers have systematically reviewed the literature or taken a bibliometric approach in their analyses to provide an overview of the current trends and links to ISO 9001 implementation models. The ISO 9001 standard is a general standard and can be applied by all organizations with the implementation method left to the implementer. Many implementation methods have been developed, but several implementation obstacles and disadvantages are still found. It is important to know the extent of current research and discover future research gaps regarding methods of implementing the ISO 9001 standard.

Earned value management systems (EVMS), also called integrated project and program management systems, have been greatly examined in the literature, which has typically focused on their technical aspects rather than social. This study aims to hypothesize that improving both the technical maturity of EVMS and the social environment elements of EVMS applications together will significantly impact project performance outcomes. For the first time, empirical evidence supports a strong relationship between EVMS maturity and environment.

Data was collected from 35 projects through four workshops, attended by 31 industry practitioners with an average of 19 years of EVMS experience. These experts, representing 23 organizations, provided over 2,800 data points on sociotechnical integration and performance outcomes, covering projects totaling $21.8 billion. Statistical analyses were performed to derive findings on the impact of technical maturity and social environment on project success.

The results show statistically significant differences in cost growth, compliance, meeting project objectives and business drivers and customer satisfaction, between projects with high EVMS maturity and environment and projects with poor EVMS maturity and environment. Moreover, the technical and social dimensions were found to be significantly correlated.

Key contributions include a novel and tested performance-driven framework to support integrated project management using EVMS. The adoption of this detailed assessment framework by government and industry is driving a paradigm shift in project management of some of the largest and most complex projects in the U.S.; specifically transitioning from a project assessment based upon a binary approach for EVMS technical maturity (i.e. compliant/noncompliant to standards) to a wide-ranging scale (i.e. 0–1,000) across two dimensions.

Digital transformation misalignment refers to disparities in digital transformation levels between suppliers and buyers across the production and operation process. It has negatively affected supply chain stability. However, the existing research concerning the economic consequences has not been adequately addressed. Therefore, this paper aims to investigate whether such digital transformation misalignment increases supplier financial risk and to identify the factors influencing this relationship.

This paper examines binary combinations of suppliers and buyers listed on China’s A-share market between 2011 and 2021. This group constitutes a sample to empirically test the influence of digital transformation misalignment on the supplier’s financial risk, as well as the moderating effect of the geographical and organizational distances.

The paper’s findings demonstrate that digital transformation misalignment has indeed a significant increase in the supplier’s financial risk. Moreover, the impact is more intense when the geographical or organizational distance between the supplier and the buyer is relatively large.

The existing literature rarely explores the potential risks arising from digital transformation misalignment between supply chain partners. Therefore, this paper fills a notable gap as it is the first to study the impact of digital transformation misalignment on the supplier’s financial risk and the specific applied mechanisms. The contribution significantly improves the field of corporate digital transformation, particularly, within the context of supply chain management.

Acknowledging, on the one hand, the increasing fragility of supply chains and the number of risks involved in supply chain operations and, on the other hand, the role of small- and medium-sized enterprises (SMEs) in supply chains and the high exposure of these firms to risks of different types, this study aims to examine the relationship between supply chain risk management (SCRM) and innovation performance in SMEs. Furthermore, the impact of technological turbulence on this relationship was studied to take into account recent technological changes.

Structural equation modelling was carried out on a sample of Turkish SMEs to test the hypotheses developed.

The findings presented allow the authors to better understand the link between SCRM and innovation performance in SMEs. More precisely, empirical evidence is provided about the impact of SCRM components such as maturity and ability on innovation performance. Furthermore, the findings show the impact of technological turbulence on both SCRM and innovation performance.

By focusing on SCRM in SMEs, this paper contributes to the body of knowledge with regard to SCRM in general and with regard to SMEs in particular; research on the latter has only started recently. Moreover, by having studied SMEs from a developing country (other than China), this paper helps to develop a broader and more diverse perspective of SCRM.