Amanpreet Kaur, Mahesh Joshi and GaganDeep Singh
The study aims to examine the relation between corporate reputation and a firm’s systematic risk for top performing Indian companies.
Abstract
Purpose
The study aims to examine the relation between corporate reputation and a firm’s systematic risk for top performing Indian companies.
Design/methodology/approach
The paper uses Panel regression analysis of the data from the top 500 listed Indian companies constituting the BSE500 index over a 15-year period from 1 April 2002–31 March 2017. Firm age and shareholders’ return have been used as proxy of firm reputation. This paper use signalling theory to explain the impact of corporate reputation on market risk where proxy for the corporate reputation is seen as an information available to the market.
Findings
The findings show a significant positive impact of corporate reputation on systematic risk, indicating that a firm’s systematic risk increases with its reputation. Specifically, the findings suggest that reputed firms experience increased levels of market risk and scrutiny from stakeholders.
Practical implications
The results will help corporate managers from developing economies where corporate reputation plays an important role in determining the investment behaviour.
Originality/value
This study deploys two broad approaches to measure reputation and discern its impact on risk, such as reputation among financial stakeholders and reputation among public stakeholders on market risk, specifically on fast emerging Indian market.
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Shalini Aggarwal, Suzan Dsouza, Mahesh Joshi, Roger Antoun and Duc Hong Thi Phan
This paper systematically analyzes the literature on environmental, social and governance (ESG). It explores the antecedents, decisions and outcomes (ADO) influencing ESG…
Abstract
Purpose
This paper systematically analyzes the literature on environmental, social and governance (ESG). It explores the antecedents, decisions and outcomes (ADO) influencing ESG investments; theories used in the literature; publication years, geographical locations and journals of publication of ESG-related articles; notable gaps in research on ESG investments; theoretical and managerial implications and prospective research avenues within the ESG field. All ESG components are interconnected with the United Nations’ Sustainable Development Goals (SDGs).
Design/methodology/approach
The PRISMA framework was employed to screen articles from the Scopus database. A total of 386 articles spanning 2011–2024 were included. The search terms used to screen the articles for inclusion were “sustainable finance,” “ESG,” “environment, social, corporate governance,” “green finance,” “green bond,” “social bond,” “blue bond,” “social finance” and “corporate social responsibility.”
Findings
The findings indicate that organizations utilize green bonds, blue bonds and green loans to mitigate environmental concerns. To address social issues, companies issue social bonds and sustainable bonds and engage in socially responsible investing. To address concerns about corporate governance, companies emphasize corporate social responsibility and intellectual capital.
Practical implications
The findings can be used to inform policymakers on the implementation of comprehensive regulatory frameworks in the realm of ESG. Tax benefits and subsidies should be extended to firms fostering ESG practices.
Originality/value
This study offers a comprehensive synthesis of the ESG literature by examining the ADO framework, which has not been systematically applied to ESG investments before. It integrates diverse components of ESG investments with the United Nations’ SDGs, providing a unique perspective on how these investments align with global sustainability objectives.
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Amanpreet Kaur, Mahesh Joshi, Sharad Sharma and Gagandeep Singh
This study aims to examine the relationship between corporate governance, in particular board diversity, and corporate social performance (CSP) amongst the top 500 listed…
Abstract
Purpose
This study aims to examine the relationship between corporate governance, in particular board diversity, and corporate social performance (CSP) amongst the top 500 listed companies in India.
Design/methodology/approach
Data from the top 500 listed Indian companies constituting the BSE500 index for a five-year period from 1 April 2014 to 31 March 2019 are used to test the impact of the proportion of women directors, proportion of women independent directors, female CEOs and other corporate governance variables on CSP.
Findings
The results of panel regression analysis suggest that firms characterised by high proportions of women directors, independent women directors or a female CEO spend more on corporate social responsibility (CSR) activities. Furthermore, CEO duality, board size and board independence are positively related to social performance. These findings are of relevance to the policymakers and board of directors who are engaged in meeting corporate governance requirements.
Practical implications
This is one of the initial studies to document the impact of executive-level female representation on CSP following India's 2013 regulations on mandatory women representation on boards and CSR expenditure. The study reveals that greater gender diversity on corporate boards significantly boosts CSP, offering strategic advantages in governance and CSR. The study offers practical benefits for various stakeholders including corporate regulators, policymakers and corporate managers.
Originality/value
The paper contributes to the corporate governance and CSR literature by showing that good governance practices and high women representation on boards promote social performance. Our study is one of the preliminary efforts to document the level and impact of female representation at the executive level on CSP after the regulation of minimum women representation on corporate boards and mandatory CSR expenditure requirement introduced in India in 2013.
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Pritpal Singh Bhullar, Mahesh Joshi, Sharad Sharma, Duc Hong Thi Phan and Anh Lan Nguyen
The purpose of the current study is to contribute to the existing body of knowledge by understanding the rationale, benefits and consequences of taxing cryptocurrency…
Abstract
Purpose
The purpose of the current study is to contribute to the existing body of knowledge by understanding the rationale, benefits and consequences of taxing cryptocurrency transactions. This study investigates where taxation and cryptocurrencies meet from an investment standpoint.
Design/methodology/approach
A comprehensive bibliometric study was conducted to offer a thorough examination of the published literature in the last decade pertaining to the intersection of cryptocurrencies and taxation across nations. This study provides an analysis of citation patterns, prominent authors, publication trends and thematic clusters by applying VOSviewer and R-studio.
Findings
The results indicate a tendency in the existing literature to address the taxes concerns associated with cryptocurrency transactions. The findings demonstrate that cryptocurrency taxation discrepancies across countries create tax evasion, transaction risks and market uncertainties.
Practical implications
The report provides a theoretical framework for policymakers and financial experts to create a global cryptocurrency tax regime. The study emphasizes the need to incorporate technology start-ups to mitigate public safety and security risks, strengthen financial systems and provide regulators with necessary supervision.
Originality/value
The study provides an extensive on taxation issues such as tax evasion and money laundering in the context of cryptocurrency. There has been no prior effort to explore this research domain so deeply and provide comprehensive details on cryptocurrency.
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Mahesh S. Kavre, Vivek K. Sunnapwar and Bhaskar B. Gardas
This study aims to identify and analyse critical barriers to cloud manufacturing (CM) adoption for achieving sustainability amongst manufacturing micro, small and medium-sized…
Abstract
Purpose
This study aims to identify and analyse critical barriers to cloud manufacturing (CM) adoption for achieving sustainability amongst manufacturing micro, small and medium-sized enterprises (MSMEs) in an emerging economy.
Design/methodology/approach
Initially, through a literature survey and expert inputs, this study identified and finalized 21 critical barriers to CM adoption, which were further analysed by employing a hybrid multiple criteria decision-making (MCDM) approach. In this approach, the best–worst method (BWM) was used to rank the identified barriers. However, to analyse the interrelation amongst these barriers and classify them into the cause-effect group, the decision-making trial and evaluation laboratory (DEMATEL) method was employed. Furthermore, the study recommended various strategies that can help overcome high-priority barriers and enhance CM adoption within firms.
Findings
The results of the study show that organizational, legal and economic barriers are the high-priority barriers that need to be addressed to enhance CM adoption.
Practical implications
The findings of the study will help managers and decision-makers in manufacturing MSMEs develop effective strategies and policies to enhance CM adoption.
Originality/value
Notably, this investigation is one of the preliminary research activities to explore the sustainability aspect of CM adoption amongst MSMEs in an emerging economy.
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Keywords
Mahmoud Sabry Shided Keniwe, Ali Hassan Ali, Mostafa Ali Abdelaal, Ahmed Mohamed Yassin, Ahmed Farouk Kineber, Ibrahim Abdel-Rashid Nosier, Ola Diaa El Monayeri and Mohamed Ashraf Elsayad
This study focused on exploring the performance factors (PFs) that impact Infrastructure Sanitation Projects (ISSPs) in the construction sector. The aim was twofold: firstly, to…
Abstract
Purpose
This study focused on exploring the performance factors (PFs) that impact Infrastructure Sanitation Projects (ISSPs) in the construction sector. The aim was twofold: firstly, to identify these crucial PFs and secondly, to develop a robust performance model capable of effectively measuring and assessing the intricate interdependencies and correlations within ISSPs. By achieving these objectives, the study aimed to provide valuable insights into and tools for enhancing the efficiency and effectiveness of sanitation projects in the construction industry.
Design/methodology/approach
To achieve the study's aim, the methodology for identifying the PFs for ISSPs involved several steps: extensive literature review, interviews with Egyptian industry experts, a questionnaire survey targeting industry practitioners and an analysis using the Relative Importance Index (RII), Pareto principle and analytic network process (ANP). The RII ranked factor importance, and Pareto identified the top 20% for ANP, which determined connections and interdependencies among these factors.
Findings
The literature review identified 36 PFs, and an additional 13 were uncovered during interviews. The highest-ranked PF is PF5, while PF19 is the lowest-ranked. Pareto principle selected 11 PFs, representing the top 20% of factors. The ANP model produced an application for measuring ISSP effectiveness, validated through two case studies. Application results were 92.25% and 91.48%, compared to actual results of 95.77% and 97.37%, indicating its effectiveness and accuracy, respectively.
Originality/value
This study addresses a significant knowledge gap by identifying the critical PFs that influence ISSPs within the construction industry. Subsequently, it constructs a novel performance model, resulting in the development of a practical computer application aimed at measuring and evaluating the performance of these projects.
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Khushnuma Wasi, Zuby Hasan, Nakul Parameswar, Jayshree Patnaik and M.P. Ganesh
Tech start-ups (TSs) functioning in different domains have a responsibility of ensuring that domestic knowledge and capabilities are leveraged to minimize dependence on foreign…
Abstract
Purpose
Tech start-ups (TSs) functioning in different domains have a responsibility of ensuring that domestic knowledge and capabilities are leveraged to minimize dependence on foreign organizations. Despite the growth of the ecosystem, while numerous TSs emerge, very few of them are able to survive, and of those that survive, very few scale up. The aim of this study is to identify the factors influencing the competitiveness of technological start-ups and to study the interrelationship and interdependence of these factors.
Design/methodology/approach
Modified total interpretative structural modeling (m-TISM) was employed for the current research. The analysis of what factors have an effect on competitiveness, how they affect it and why they affect it should be explored. The study begins by developing the list of factors through literature search, and further it is validated by expert opinion. A hierarchical model has been developed using m-TISM and MICMAC analysis to analyze the driving and dependency power of factors at each level.
Findings
Results show that the competitiveness of TSs is affected by organizational agility and internationalization. Factors present at the bottom level, namely entrepreneurial intensity, act as a strong driver for TSs. Team member commitment, transformational leadership, strategic alliances, knowledge sharing and organizational ambidexterity are middle-level factors.
Originality/value
This study is among the few articles that have explored competitiveness of TSs in the Indian context.
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Junyi (Amy) Xie, Olamide Olajuwon-Ige, Chatura Ranaweera, Seonjeong (Ally) Lee and Vishakha Kumari
Technological innovations are rapidly transforming service frontlines, resulting in increasingly complex service touchpoints. These touchpoints place greater demands on frontline…
Abstract
Purpose
Technological innovations are rapidly transforming service frontlines, resulting in increasingly complex service touchpoints. These touchpoints place greater demands on frontline employees (FLEs) to deliver a positive customer experience. Despite the considerable extant body of knowledge on FLE competencies, the literature on frameworks for managing the complexity of contemporary frontlines from the FLE’s perspective is sparse. This paper aims to fill this critical gap by developing a framework that enables FLEs to deliver positive moments of truth (MOTs) while ensuring the well-being of all actors involved.
Design/methodology/approach
This paper uses a conceptual approach rooted in the organizational mindfulness and individual mindfulness literature as the theoretical lens. This is complemented by a comprehensive review of the FLE skills literature supported by marketplace examples to illustrate the optimal use of the said skills.
Findings
This paper proposes a conceptual framework of mindfulness orientation which delineates how FLE competencies underpinned by a set of key skills can deliver positive MOTs and actor well-being.
Research limitations/implications
The research is conceptual in nature and does not contain validation through empirical data.
Practical implications
This comprehensive skill set provides a clear roadmap for firms in both recruitment and developing training for their FLEs, thus contributing to practice.
Originality/value
Firstly, we present a conceptual framework of mindfulness, combining organizational mindfulness and individual mindfulness that will enable employees to help facilitate the creation of positive MOTs. Secondly, we develop a comprehensive set of employee skills that underpin the mindfulness orientation framework.
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Mário Dias Lousã, Henrique Teixeira and José Carlos Pereira de Morais
This study aims to investigate the evolution of cybersecurity in autonomous vehicles over the past decade, focusing on influential publications, leading authors, key themes and…
Abstract
Purpose
This study aims to investigate the evolution of cybersecurity in autonomous vehicles over the past decade, focusing on influential publications, leading authors, key themes and emerging research trends.
Design/methodology/approach
A systematic literature review was conducted using the Preferred Reporting Items for Systematic Reviews and Meta-Analyses approach, with data extracted from The Lens database and analyzed using VOSviewer and Bibliometrix. This study provides a quantitative overview of academic trends from 2014 to 2023. The analysis reveals significant growth in scientific production, predominantly driven by the USA, China and the UK. Central themes include network security, cyberattack prevention and regulatory frameworks.
Findings
The findings emphasize that cybersecurity, artificial intelligence (AI) and regulation are critical for developing secure and reliable vehicular systems.
Research limitations/implications
Future research should focus on enhancing security in vehicle-to-everything, vehicle-to-vehicle and vehicle-to-infrastructure communications by improving protocols and integrating AI.
Practical implications
Key themes identified include trust in security, reliability and user experience.
Social implications
The analysis highlights future research directions, particularly the integration of AI with sustainable development and autonomous transportation policies.
Originality/value
This study provides a quantitative overview of academic trends from 2014 to 2023 regarding the theme of cybersecurity and self-driving cars.
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Phuong Thanh Phung, Nghia Thi Minh Luu, Anh T.V. Nguyen, Anushka Siriwardana and Alrence Halibas
Green knowledge management (GKM) has become a more prominent research topic because of its ability to balance business sustainability, performance and society's well-being. The…
Abstract
Purpose
Green knowledge management (GKM) has become a more prominent research topic because of its ability to balance business sustainability, performance and society's well-being. The purpose of this paper is to study how GKM literature evolved before and after two major events: the introduction of sustainable development goals (SDGs) and the first conceptualization of GKM. In this paper, GKM is holistically examined following the stages of the knowledge management cycle, a framework for organizational knowledge-processing phases.
Design/methodology/approach
This study performed a bibliometric analysis of 1,274 papers related to GKM from 1995 until January 2024.
Findings
Over the three decades, this research outlined the intertwined relationships between core themes in the domain such as knowledge management in the context of corporate social responsibilities, sustainable development (SD), competitive advantage and so on, and popular theories. GKM evolved from an “industrial and technical view” of knowledge management to a more emerging perspective of a “social process.” Emerging themes were identified such as green innovation, information security or organizational learning sub-themes with key technologies like block-chain, big data analytics and artificial intelligence. Future research can explore themes such as green knowledge integration, green entrepreneurship, green supply chain and green knowledge integration capabilities.
Practical implications
This review offers practitioners a holistic picture of GKM to tackle emerging environmental concerns and increase businesses' competitive advantages. This study provides insights into the future practices of GKM, incorporating emerging technological advancement, to gain green intellectual capital and build dynamic capabilities for sustainability.
Originality/value
To the best of authors’ knowledge, this study is the first to provide a comprehensive picture of the GKM literature, from its earliest forms of corporate social responsibility and SD until the introduction of SDGs, and in combination with the evolution of knowledge management cycle stages.