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1 – 5 of 5Meghna 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.
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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.
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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.
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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.
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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.
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