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The purpose of this study is to explain the opinions of the Muslim jurists available in the fiqh books so that they may be compared with the approaches adopted by modern scholars for defining the concept of riba. It is argued that the method of jurists was different from the one adopted by the modern Muslim jurists and Islamic economists. The new method dichotomizes riba into those of the Quran and Sunnah. On the contrary, jurists of four Sunni schools considered the Quran and Sunnah in this regard as a single whole, and they saw Sunnah as the elaboration of riba. By explaining the similarities shared by different fiqh schools, it is explained that there is no need for a definition of riba.

The paper uses the method of content analysis. The authors have consulted the authentic fiqh manuals of the four Sunni fiqh schools to substantiate the objectives.

One of the major findings of this paper is that interest charged in loan transactions, including bank loans, is riba according to the four Sunni fiqh schools. Moreover, the paper also shows that the similarities among the four Sunni fiqh schools are far more significant than the often-highlighted disagreements among them regarding the concept of riba. The methodology adopted by modern Muslim scholars seems to add confusions around the concept of riba.

The paper discusses views of only four Sunni fiqh jurists.

The paper explains the common methodology followed by the jurists for understanding riba, the significant similarities resulting from their common method, the link between the concept of riba and different types of financial transactions within the framework of the jurists and that combining several fiqh schools at a time is a contradiction-ridden methodology.

Considering the swift adoption of innovative sustainability practices in businesses to accomplish sustainable development goals (SDGs), research on corporate sustainability has increased significantly over the years. This research intends to analyze the published literature, emphasizing the existing, emerging and future research directions on achieving the SDGs through corporate sustainability.

This research analyzed the growing trends in corporate sustainability by incorporating 2,038 Scopus articles published between 1999 and 2022 using latent Dirichlet allocation (LDA) topic modeling, bibliometrics and qualitative content analysis techniques. The bibliometric data were analyzed using performance and science mapping. Thereafter, topic modeling and content analysis uncovered the topics included under the corporate sustainability umbrella.

The findings indicate that investigation into corporate sustainability has considerably increased from 2015 to date. Additionally, the majority of studies on corporate sustainability are from the United States of America, the United Kingdom and Germany. Besides, the USA has the most collaboration in terms of co-authorship. S. Schaltegger was considered the most productive author. However, P. Bansal was ranked as the top author based on a co-citation analysis of authors. Further, bibliometric data were evaluated to analyze leading publications, journals and institutions. Besides, keyword co-occurrence analysis, topic modeling and content analysis highlighted the theoretical underpinnings and new patterns and provided directions for further research.

This study demonstrates various existing and emerging themes in corporate sustainability, which have various repercussions for academicians and organizations. This research also examines the lagging themes in the current domain.

Organizational transformation and widescale upgradation of working conditions have resulted in disrupted work–life balance and employee health. In this era of drastic change interventions taking place, there is an urgent need to balance organizational changes simultaneously with forces of continuity. It is essential to consider these forces of continuity with respect to employees’ well-being.

This research employs an integrated approach, which consists of two distinct stages. In the first stage, the relevant forces of continuity are identified, validated and ranked with reference to employees’ subjective well-being. In the second stage, TISM-derived criterion weights are utilized to obtain the final ranking of these forces.

This paper has identified six forces of continuity operating in the information technology (IT) sector and constructed a unique IRP model. Findings advocate that preserving organizational culture and following performance standards were at the upper levels and were found to be the most significant forces influencing employees’ well-being.

The established framework for continuity forces among IT professionals offers a potential solution to the challenges encountered by organizations in mitigating the adverse change effects on the employees. This framework offers a means to boost their performance by improving organizational effectiveness through the enhancement of strategic change management.

This is one of the pioneering studies providing a breakthrough in applying the multi-criteria decision-making techniques in organizational behavior and human resource management. As per our awareness, this is the first study incorporating the IRP-TISM technique to recognize and prioritize the forces of continuity for Indian IT professionals.

This literature review aims to present the thematic and intellectual structure of sustainability in banking literature.

A systematic literature review and manual content analysis of 158 studies from the Web of Science and Scopus databases has been conducted.

The study reveals three major themes: conceptualization of sustainability, measurement of sustainability performance and communication of sustainability. The review provides future research directions regarding the quality of reporting, the contribution of sustainable banking toward achieving sustainable development goals, the use of primary data for analyzing sustainable banking initiatives and distinctions in the concepts of sustainability in banking.

Since the beginning of the century, the literature on sustainability in banking has been prolific but heterogeneous and fragmented. Reviews have been restricted to niche areas. This review addresses the lack of a unifying paradigm for sustainability in banking literature.

The objective of this research is to investigate the impact of audit quality on CO2 disclosure in European companies. This article aims to understand how attributes of audit quality, such as auditor effort, auditor permanence and auditor independence, influence the disclosure of CO2 emissions.

A multiple regression analysis on panel data was used. In addition, we applied the fixed effect approach as the optimal and most appropriate model for our main regression. In addition, to control the potential endogeneity problem and to analyse the study data in depth, we used the two-stage Heckman model, the two-stage least squares (2SLS) model, and the generalised method of moments (GMM).

The results clearly show that all the explanatory variables in the study model have a significant influence on CO2 disclosure. Furthermore, the results show a positive effect of auditor effort on the level of CO2 disclosure. However, auditor tenure and auditor independence negatively affect CO2 disclosure.

This study provides empirical evidence of the role of different audit quality proxies on corporate CO2 disclosure, which has been mainly neglected by previous studies and has not yet been examined by previous researchers. Thus, in order to provide an in-depth understanding of this emerging and unprecedented idea, this study fills this research gap and makes a practical and theoretical contribution to the existing literature on corporate governance and environmental disclosure.

Despite the acknowledged significance of the relationship between audit fees and corporate philanthropic initiatives, the existing literature has not yet reached the desired level of providing explicit evidence on how this relationship can be moderated by board gender diversity. This paper aims to contribute to the ongoing debate by using a panel data set comprising 905 Chinese listed firms over a five-year period from 2015 to 2019.

To generate solid findings and overcome the potential endogeneity bias, various econometric estimators, namely, ordinary least squares, two-step generalized method of moments, robust two-stage least squares and subsample analysis, have been carefully used. More interestingly, the study’s results remain consistent across different estimation methods.

The results reveal a statistically significant positive link between audit fees and corporate charitable giving. More interestingly, this connection strengthens with a higher representation of women directors on the board, particularly when there are three or more female directors. Furthermore, the results suggest that nonstate-owned firms exhibit greater motivation to participate in charitable giving initiatives compared to state-owned counterparts.

Stakeholders from various groups should attentively recognize the importance of gender-diverse boards as a dynamic factor impacting the association between audit fees and corporate charitable giving.

To the best of the authors’ knowledge, the crushing majority of the preceding research has not delved deeply into the critical role of board gender diversity in the relationship between audit fees and corporate charitable donations. Hence, this study provides a profound understanding of how audit fees predict corporate philanthropic initiatives.

With the continuous development of the wind power industry, wind power plant (WPP) has become the focus of resource development within the industry. Site selection, as the initial stage of WPP development, is directly related to the feasibility of construction and the future revenue of WPP. Therefore, the purpose of this paper is to study the siting of WPP and establish a framework for siting decision-making.

Firstly, a site selection evaluation index system is constructed from four aspects of economy, geography, environment and society using the literature review method and the Delphi method, and the weights of each index are comprehensively determined by combining the Decision-making Trial and Evaluation Laboratory (DEMATEL) and the entropy weight method (EW). Then, prospect theory and the multi-criteria compromise solution ranking method (VIKOR) are introduced to rank the potential options and determine the best site.

China is used as a case study, and the robustness and reliability of the methodology are demonstrated through sensitivity analysis, comparative analysis and ablation experiment analysis. This paper aims to provide a useful reference for WPP siting research.

In this paper, DEMATEL and EW are used to determine the weights of indicators, which overcome the disadvantage of single assignment. Prospect theory and VIKOR are combined to construct a decision model, which also considers the attitude of the decision-maker and the compromise solution of the decision result. For the first time, this framework is applied to WPP siting research.

This study aims to evaluate sustainable investment policies for housing in Qatar.

This paper proposes a new model for analyzing sustainable investment policies for housing demand in Qatar via a hybrid quantum fuzzy decision-making model. The study processed the criteria with the facial expression-based Quantum Spherical fuzzy DEMATEL and ranked the alternatives with the facial expressions-based quantum spherical fuzzy TOPSIS. Four factors were determined due to a comprehensive literature review (Environment, Housing Design, Building Design, and Surrounding the building), with five sustainable investment policy alternatives (Electricity production with renewable energies, Recycling systems and materials in construction, Transport with less carbon emission, Biodiversity for residents, and Resilience to natural disasters).

The analysis indicates that the design of the building is the most important factor (0.254), while the environment is the most influencing factor (0.253) regarding housing demand in Qatar. Transport with less carbon emission and electricity production with renewable energies are the most critical alternative investment policies.

This study provides useful insights for regulators, policymakers, and stakeholders in Qatar’s sustainable investment policies for housing demand. The main motivation of this study is that there is a need for a novel model to evaluate the sustainable investment policies for housing demand. The main reason is that existing models in the literature are criticized due to some issues. In most of these models, emotions of the experts are not taken into consideration. However, this situation has a negative impact on the appropriateness of the findings. Because of this situation, in this proposed model, facial expressions of the experts are considered. With the help of this issue, uncertainties in the decision-making process can be handled more effectively.