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1 – 6 of 6Yunice Karina Tumewang, Danis Nurul Yunita and M. Kabir Hassan
This study aims to explore the current trends in the literature about environmental, social and governance (ESG) practices within Islamic banking. It also seeks to identify…
Abstract
Purpose
This study aims to explore the current trends in the literature about environmental, social and governance (ESG) practices within Islamic banking. It also seeks to identify research gaps and propose directions for future inquiry.
Design/methodology/approach
Using a bibliometric analysis, this study synthesises 753 articles from the Scopus database from 1988 to 2023. The analysis was conducted using the biblioshiny package in RStudio and VOSviewer.
Findings
It reveals an increasing trajectory in the volume of literature on ESG within Islamic banking, with Muslim-majority countries supported by robust regulatory frameworks leading the discourse. Emerging interest from Muslim-minority countries is also noted. This research delineates five principal research streams and proposes future investigative pathways, including the influence of institutional factors on Islamic banks’ ESG practices.
Practical implications
This study offers valuable insights for Islamic bank management and stakeholders, enhancing their comprehension of ESG practices’ current landscape. Additionally, it directs emerging scholars towards novel and pertinent research opportunities within this domain.
Originality/value
Amidst a growing body of work on ESG and Islamic banking, this study is, to the best of the authors’ knowledge, the first bibliometric review dedicated solely to ESG considerations in Islamic banks. It augments the extant literature by adopting a more stringent methodological approach and a rigid quality assessment.
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Lu Yiling, Qinghua He, Ge Wang, Xiaopeng Deng and Jingxiao Zhang
Given the heavy pollution feature of the construction industry, construction corporations need to adopt an effective environmental governance strategy. The quality and quantity of…
Abstract
Purpose
Given the heavy pollution feature of the construction industry, construction corporations need to adopt an effective environmental governance strategy. The quality and quantity of environmental information disclosure (EID) implementation, as an essential part of a corporate environmental governance strategy, is impacted by the characteristics of the top management team (TMT). This paper aims to analyze the relationship between the demographic characteristics of the TMT (i.e. gender, age, tenure, educational level, and duality) and corporate EID.
Design/methodology/approach
Using data from listed construction corporations generated between 2014 to 2018 in China, this study employs the Tobit regression model to test the research hypotheses. Also, this study applies a novel analytical approach, necessary condition analysis (NCA), to conduct a series of additional tests.
Findings
The results reveal that tenure and educational level are significantly and positively related to EID, while gender, age, and duality in the executive role are not significantly related to EID. When considering the TMT size as a moderator, the TMT age is positively related to the corporate EID, and the size of the TMT acts as a moderator to weaken the positive effect of the TMT age on the EID. The NCA results show that TMT gender, age, tenure, and educational level are necessary when the levels of EID exceed 40%.
Originality/value
Our findings suggest that TMT characteristics have a relatively significant effect on corporate EID levels, which extends EID research to the construction industry. Corporate planners can endeavor to shape TMT characteristics to improve EID levels. The results of NCA provide insights into what TMT characteristics construction corporations need to satisfy in their pursuit of transparent EID, as well as the levels at which these characteristics are desired.
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Remy Magnier-Watanabe, Caroline Benton, Philippe Orsini and Toru Uchida
Subjective well-being has attracted attention in relation to its impact on job satisfaction and performance. As a result, companies would do well to encourage positive emotions…
Abstract
Purpose
Subjective well-being has attracted attention in relation to its impact on job satisfaction and performance. As a result, companies would do well to encourage positive emotions and minimize negative ones in the workplace. This study aims to examine the factors that contribute to emotional contagion in the workplace in Japan.
Design/methodology/approach
The study builds upon previous research on emotional contagion by considering both personal and professional events using vignette questions and multiple regression analysis. A large group of permanent Japanese employees is included in the study.
Findings
Emotional contagion in the Japanese workplace was found to be primarily influenced by the level of familiarity between sender and receiver, and to a lesser extent by the receiver’s emotional susceptibility, group climate and the hierarchical difference between sender and receiver. Contrary to past research in other countries, several hypothesized predictors had little or no effect on emotional contagion among Japanese employees, such as communication frequency or empathy.
Practical implications
Given the persistent labor shortage and aging population, it is crucial for Japanese companies to understand how positive and negative emotions are transmitted in the workplace. This knowledge can assist them in establishing a work environment that can optimize employee well-being, performance and retention.
Originality/value
While the antecedents of emotional contagion have been extensively studied, their effects within Japanese corporations remain underexplored. Thus, this research investigates the factors that can foster the contagion of positive emotions while mitigating the transmission of negative emotions within the Japanese workplace, thereby addressing the prevailing challenges faced by Japanese companies.
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Ahmed Elsayed Awad Bakry, Zubir Azhar and K. Kishan
To assist Malaysian public-listed companies (PLCs) in preparing corporate social responsibility (CSR) reports, Bursa Malaysia Berhad (BMB) launched the second edition of the…
Abstract
Purpose
To assist Malaysian public-listed companies (PLCs) in preparing corporate social responsibility (CSR) reports, Bursa Malaysia Berhad (BMB) launched the second edition of the Sustainability Reporting Guide (SRG) in 2018. This new SRG edition has several additional requirements for CSR reporting (CSRR), the most important of which is a chapter on assurance which provides detailed guidance on how it may be carried out. This study aims to determine whether the new SRG edition influences the extent of CSRR, and whether such effect is moderated by the provision of assurance on CSRR. It also aims to identify whether amending CSRR regulations and providing assurance on such reporting indirectly influences firm value through the possible improvement in the extent of CSRR.
Design/methodology/approach
This study performed a content analysis of the CSRR of a sample of Malaysian PLCs that maintained their positions among the top 100 companies by market capitalization between 2017 and 2020 to determine the extent of CSRR for the two years before and two years after the implementation of the new edition of SRG. This study conducted different statistical analyses to indicate whether the implementation of the second edition of SRG has an effect on enhancing the extent of CSRR, and whether the provision of assurance on such reporting moderates such an effect. This study then used instrumental variable regressions to examine the influence of the predicted extent of CSRR on firms’ value measured by Tobin’s Q.
Findings
This study found that the implementation of the second edition of SRG has a positive and significant influence on the extent of CSRR. This effect is strengthened by the provision of assurance on CSRR. Instrumental variable regressions also indicate that enhancing the extent of CSRR affected by the second edition of SRG is linked to higher firm value.
Originality/value
To the best of the authors’ knowledge, this study is one of the first to assess the determinants and implications of CSRR among Malaysian companies after adopting the second edition of SRG.
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Priyadarshini Das, Srinath Perera, Sepani Senaratne and Robert Osei-Kyei
Industry 4.0 is characterised by systemic transformations occurring exponentially, encompassing an array of dynamic processes and technologies. To move towards a more sustainable…
Abstract
Purpose
Industry 4.0 is characterised by systemic transformations occurring exponentially, encompassing an array of dynamic processes and technologies. To move towards a more sustainable future, it is important to understand the nature of this transformation. However, construction enterprises are experiencing a capacity shortage in identifying the transitional management steps needed to navigate Industry 4.0 better. This paper presents a maturity model with the acronym “Smart Modern Construction Enterprise Maturity Model (SMCeMM)” that provides direction to construction enterprises.
Design/methodology/approach
It adopts an iterative procedure to develop the maturity model. The attributes of Industry 4.0 maturity are obtained through a critical literature review. The model is further developed through knowledge elicitation using modified Delphi-based expert forums and subsequent analysis through qualitative techniques. The conceptual validity of the model is established through a validation expert forum.
Findings
The research defines maturity characteristics of construction enterprises across five levels namely ad-hoc, driven, transforming, integrated and innovative encompassing seven process categories; data management, people and culture, leadership and strategy, automation, collaboration and communication, change management and innovation. The maturity characteristics are then translated into assessment criteria which can be used to assess how mature a construction enterprise is in navigating Industry 4.0.
Originality/value
The results advance the field of Industry 4.0 strategy research in construction. The findings can be used to access Industry 4.0 maturity of general contractors of varying sizes and scales and generate a set of recommendations to support their macroscopic strategic planning.
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Ali Falaah Hassan and Rohaida Basiruddin
This study aims to investigate the influence of budgetary participation on budget quality on top of the moderating role of environmental uncertainty on the said relationship.
Abstract
Purpose
This study aims to investigate the influence of budgetary participation on budget quality on top of the moderating role of environmental uncertainty on the said relationship.
Design/methodology/approach
The objectives of the current study were achieved through a survey conducted in 15 Iraqi states. Each state contains several municipalities. In total, 180 survey forms were disseminated to the heads of the municipalities, where ultimately 155 questionnaires proceeded to the data analysis stage. In this stage, statistical package for social sciences, analysis of moment structure and structural equation modelling were used to solve the research problem and achieve the objectives.
Findings
Through the results of the statistical analysis, this study concluded the significant and positive effect of budgetary participation on budget quality. In addition, the study confirmed the moderating role of environmental uncertainty in weakening the positive relationship between budgetary participation and budget quality.
Originality/value
The findings can be used to encourage municipal institutions and local governments to expand on the factor of employee participation in affecting the process of budget determination, hence mitigating budget failure.
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