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Article
Publication date: 27 August 2024

Meghna Bharali Saikia and Santi Gopal Maji

This study aims to examine the influence of corporate carbon emissions on the financial performance of select Indian companies. It further studies the moderating role of…

Abstract

Purpose

This study aims to examine the influence of corporate carbon emissions on the financial performance of select Indian companies. It further studies the moderating role of science-based target initiatives (SBTi) in this relationship.

Design/methodology/approach

The study is based on 57 Indian SBTi companies and 74 Bombay Stock Exchange-listed non-SBTi companies for the period of four years from 2019–2020 to 2022–2023. The panel data regression models are used to study this association. Furthermore, two-stage least square and generalized method of moments models are used to test the robustness of the results.

Findings

There is a negative relationship between corporate carbon emissions and financial performance. The findings support the “win-win” hypothesis and confirm that reducing carbon emissions can improve the financial performance of Indian firms. Furthermore, the SBTi moderate the carbon emission and firm performance nexus.

Practical implications

The findings of the study would provide insights to the policymakers, regulators and managers to mainstream climate change in their core business activities driving sustainability and profitable outcomes.

Originality/value

This study is a noble attempt to study the moderating role of science-based targets in the carbon emissions and firm performance nexus in an emerging market setting. Earlier studies have been conducted in a cross-country context.

Details

International Journal of Law and Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1754-243X

Keywords

Article
Publication date: 17 September 2024

Maha Shehadeh, Fatma Ahmed, Khaled Hussainey and Fadi Alkaraan

This study investigates the impact of corporate governance on FinTech disclosure levels in Jordanian conventional and Islamic banks. It aims to determine whether governance…

Abstract

Purpose

This study investigates the impact of corporate governance on FinTech disclosure levels in Jordanian conventional and Islamic banks. It aims to determine whether governance mechanisms affect disclosure practices in the FinTech sector, exploring the interplay between governance and transparency in financial innovations.

Design/methodology/approach

The research methodology entails a thorough analysis of data from all 15 Jordanian conventional and Islamic banks listed on the Amman Stock Exchange, covering the period from 2015 to 2022. This study uses manual content analysis using a custom FinTech Disclosure Index (FDI) and quantitative analysis with a two-way clustered error regression model.

Findings

The findings show that corporate governance mechanisms, particularly board size, board meetings and “Big4” audit firms, are crucial in enhancing FinTech disclosure across conventional and Islamic banks. However, Islamic banks consistently show higher disclosure levels than their conventional counterparts, attributed to their distinct governance structures that emphasize ethical governance and transparency. These results indicate an awareness among decision-makers about the importance of business model transformation toward FinTech.

Originality/value

This study pioneers the introduction of FDI, using it for a novel comparative analysis of FinTech disclosure levels between Islamic and conventional banks. By exploring how various governance structures influence FinTech disclosure, this research provides fresh insights into the interplay between corporate governance and financial technologies in the banking sector.

Details

Competitiveness Review: An International Business Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1059-5422

Keywords

Article
Publication date: 15 August 2024

Anil Kumar Sharma, Anupama Prashar and Ritu Sharma

Globally, the landscape of corporate carbon disclosures (CCD) is continually evolving as societal, environmental and regulatory expectations change over time. The goal of this…

Abstract

Purpose

Globally, the landscape of corporate carbon disclosures (CCD) is continually evolving as societal, environmental and regulatory expectations change over time. The goal of this study is to examine the challenges faced by Indian firms’ corporate carbon reporting (CCR). The literature recognized the hurdles to reaching net zero emissions and decarbonization, which are equally applicable to carbon disclosure (CD).

Design/methodology/approach

The scope 3 emission disclosure barriers (S3EDBs) identified from the literature were ranked, and their relationships were discovered using the “Grey-based decision-making trial and evaluation laboratory” (Grey- DEMATEL) technique.

Findings

The key findings are the S3EDBs, the most prominent barriers, their interrelationships and important insights for managers of organizations in prioritizing the action area for scope 3 CD. Eight S3EDBs were categorized in terms of cause and effect, threshold value is calculated as 0.78. “Quality, and reliability of data,” “Government policies and statutory requirement on emission disclosure” and “Traceability and managing supply chain partners” are the most prominent S3EDBs.

Practical implications

The results will help industry people in countries with emerging economies that have significant scope 3 carbon footprints. The managers can plan to deal with top S3EDBs as a step towards decarbonization and ultimately fighting climate change (CC).

Originality/value

This study is one of the first to rank these barriers to CD so that industry practitioners can prioritize their actions. The core contribution of this research is to detect the most significant S3EDBs and their interdependencies.

Details

International Journal of Productivity and Performance Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1741-0401

Keywords

Article
Publication date: 24 November 2023

Husam-Aldin Nizar Al-Malkawi, Shahid Rizwan and Adel Sarea

The purpose of this study is to examine the impact of the marketing mix, customer perceptions, and religion on the buying decision of Islamic banking products in an emerging…

Abstract

Purpose

The purpose of this study is to examine the impact of the marketing mix, customer perceptions, and religion on the buying decision of Islamic banking products in an emerging market namely the United Arab Emirates (UAE).

Design/methodology/approach

This study adopts a quantitative approach to analyze the data of 435 respondents collected through an online survey during January–February 2022. Data analysis of direct and moderating relationships are done through Smart PLS (partial least squares) using structural equation modelling (SEM) technique.

Findings

The results indicate that marketing mix (product, price, place and promotion) and customer perceptions have a positive direct relation with the buying decision of Islamic banking products in the UAE. However, moderation analysis shows that religion is a non-significant moderator for the above relationships.

Originality/value

This study combines potential variables from the perspectives of marketing, human mindset, and individual beliefs. The findings of this study provide a wider understanding of consumer behavior toward Islamic banking products. Marketers of the Islamic banking industry can utilize these findings for effective market segmentation and well-crafted marketing strategies. This will ultimately contribute to the sustainable growth and development of the Islamic banking industry in the UAE and other regions.

Details

International Journal of Emerging Markets, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1746-8809

Keywords

Article
Publication date: 20 November 2024

Vikram Singh Chouhan

This study aimed to observe the effect of workplace spirituality (WPS) on employee silence. In addition, the study investigated the mediating role of workplace incivility on the…

Abstract

Purpose

This study aimed to observe the effect of workplace spirituality (WPS) on employee silence. In addition, the study investigated the mediating role of workplace incivility on the relationship of WPS with employee silence. We further explored the WPS–workplace incivility link by testing the dark triad as the moderator.

Design/methodology/approach

We collected time-lagged data from 403 employees in the Indian hospitality industry. Statistical Package for Social Sciences (SPSS) and Partial Least Squares - Structural Equation Modeling (PLS-SEM) were used to observe the linkages among the study variables.

Findings

The results revealed that WPS is associated negatively with employee silence. The dark triad moderated the association between WPS and workplace incivility. Workplace incivility significantly mediated the association between WPS and employee silence.

Practical implications

The study findings would help organizations in promoting WPS to alleviate the occurrences of uncivil behavior at work and comprehend the negative consequences of workplace incivility such as employee silence.

Originality/value

To the best of the author’s knowledge, this study is the first of its kind to explore the linkage between WPS and employee silence. The paper makes a significant contribution by analyzing the interactive effect of personal (dark triad), environmental (WPS) and behavioral (workplace incivility) factors on employee silence.

Details

South Asian Journal of Business Studies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2398-628X

Keywords

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