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1 – 10 of 19This research analyses the linkages between green manufacturing (GM) and manufacturing performance (MP) dimensions comprising sustainable performance (SuP) (economic [EcP], social…
Abstract
Purpose
This research analyses the linkages between green manufacturing (GM) and manufacturing performance (MP) dimensions comprising sustainable performance (SuP) (economic [EcP], social [SP] and environmental [ENP]) and operational performance (OP) with supply chain alertness (SCAL) and supply chain preparedness (SCP) as mediators.
Design/methodology/approach
This deductive-quantitative approach embraces the explanatory design. It analyses 285 datasets gathered from structured questionnaires via structural equation modelling.
Findings
The study found that GM, SCAL and SCP significantly improve manufacturing firms' operational and sustainable performance. Also, SCP and SCAL partially mediate the GM-MP correlations among manufacturing firms in Ghana, a developing economy.
Research limitations/implications
The paper is limited to the quantitative methodologies given its relevance in examining causal relationships among constructs. Also, it was conducted within the scope of manufacturing firms in developing economies, specifically Ghana. Despite the limitations, the study's outcomes imply that manufacturing firms can perform well in sustainable and operational aspects if they prioritise green manufacturing practices, supply chain preparedness and alertness.
Practical implications
This research offers new insights into the significant contributions of adopting the GM practice to MP (SuP and OP). Also, it advocates for more investments into GM, SCAL and SCP to ensure sustainability in today's highly disruptive manufacturing environment, leading to superior manufacturing performance. The study provides relevant directions for policymakers, industry players and supply chain practitioners in adopting GM throughout their production processes to attain manufacturing performance targets.
Social implications
By advocating for sustainable manufacturing practices like green, the study contributes to a cleaner environment, resource conservation, and ultimately, a more sustainable future. The shift towards eco-friendly production methods can influence public attitudes towards manufacturing and promote environmentally conscious practices.
Originality/value
The study's originality lies in examining the mediation roles of SCAL and SCP on the GM-MP nexus of manufacturing industries in a developing economy, where environmental sustainability and disruptions along supply chains are becoming major concerns.
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In an era where exceptional exhibitions and mega-events garner global attention, the association between economic advancement and environmental conservation grabs focus. This has…
Abstract
In an era where exceptional exhibitions and mega-events garner global attention, the association between economic advancement and environmental conservation grabs focus. This has never been more apparent than at Expo 2020 Dubai, a global event that incorporated progress, innovation and culture (Haneef & Ansari, 2019). This chapter aims to explore the relationship between sustainability, economic progress and environmental conservation through the lens of Expo 2020 Dubai. The research approach relies on prominent case studies, accentuating the contribution of Expo 2020 Dubai towards the global discussion on sustainable event management. This chapter dives into the sustainability framework, exploring strategies including eco-friendly infrastructure, energy efficiency, waste management and community engagement. It demonstrates Expo 2020 Dubai's proactive approach in addressing the challenges of hosting mega-scale events sustainably. This chapter also adds value by elucidating the parallel sustainability journey, that is otherwise, often overshadowed by the economic aspects of global events (AML Gomba et al., 2018). On the whole, this chapter significantly contributes towards the understanding of sustainable event management by accentuating Expo 2020 Dubai. It highlights the event's role in driving environmental awareness and innovation, demonstrating how such mega-scale events can inspire future sustainable practices (Cull, 2022).
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Md Shamim Hossain, Md.Sobhan Ali, Md Zahidul Islam, Chui Ching Ling and Chorng Yuan Fung
This study examines the impact of profitability, firm size and leverage on corporate tax avoidance in Bangladesh, an emerging South Asian economy.
Abstract
Purpose
This study examines the impact of profitability, firm size and leverage on corporate tax avoidance in Bangladesh, an emerging South Asian economy.
Design/methodology/approach
A balanced panel data of 62 firms from Dhaka and Chittagong stock exchanges in Bangladesh from 2009 to 2020 were used to run the regression. This study employed the fully modified ordinary least squares (FMOLS) and dynamic ordinary least squares (DOLS) to examine the hypotheses.
Findings
The findings show that large firms positively impact corporate tax avoidance. Similarly, profitability and leverage are positively associated with tax avoidance, and the results are significant. Furthermore, the study conducts robustness tests that confirm the findings.
Research limitations/implications
The use of cash effective tax rate (ETR) to investigate firms’ tax avoidance practices poses some limitations, and the results should be interpreted cautiously.
Practical implications
The current study may help policymakers better enhance tax collection from business firms. The findings could serve as a valuable input for effectively monitoring tax collection from large profit-earning firms.
Originality/value
To the authors' best knowledge, this is the first historical attempt in Bangladesh to use panel data to examine the relationship between the firm’s level characteristics and corporate tax avoidance. Panel data often provides greater flexibility with large data, simplifying calculation and statistical analysis.
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Imam Arafat, Suzanne Fifield and Theresa Dunne
The current study investigates the impact of directors' attributes on the extent of compliance with International Financial Reporting Standards (IFRS) fair value disclosure…
Abstract
Purpose
The current study investigates the impact of directors' attributes on the extent of compliance with International Financial Reporting Standards (IFRS) fair value disclosure requirements. The attributes investigated include directors' human capital (accounting qualification) and social capital (political association), directors' share ownership and the power distance between the chief executive officer (CEO) and the rest of the board members.
Design/methodology/approach
The study uses disclosure analysis to measure the extent of compliance with the fair value disclosure requirements of IFRS. Ordinary least squares (OLS) regression is used to test the relationship between the disclosure score and directors' attributes. Data were collected from the annual reports and websites of the sample companies.
Findings
Contrary to conventional belief, this study's findings suggest that directors' social capital and the power distance between the CEO and the rest of the board act as more powerful factors than directors' human capital in explaining corporate mandatory disclosure. Specifically, the results indicate that powerful actors form a dominant coalition and co-opt influential constituents from the institutional domain to neutralize the effect of legal coercion and the accounting expertise of board members and Big Four audit firms on the extent of compliance with institutional (fair value) rules.
Research limitations/implications
This study utilizes Oliver's (1991) framework of strategic response to institutional processes in the Bangladeshi context. Although the study provides new insights into corporate disclosure practices, findings are not generalizable due to different institutional settings in different countries. Therefore, future studies could replicate the approach in different institutional settings.
Practical implications
The findings of this study will be of interest to the International Accounting Standards Board (IASB) as it focuses on a developing country that has adopted IFRS 13 and other fair value-related standards relatively recently.
Originality/value
The disclosure analysis contained in this study represents the first comprehensive analysis of the extent of compliance with the fair value disclosure requirements of IFRS. Furthermore, this study considers the impact of directors' social capital and finds that it is a more powerful determinant of the extent of compliance with IFRS as compared to human capital.
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Siddharth Patel, Rajesh Desai and Krunal Soni
This study aims to investigate the factors influencing Indian banks’ choice of green loan disclosure practices. The study analyzes the effect of financial and governance variables…
Abstract
Purpose
This study aims to investigate the factors influencing Indian banks’ choice of green loan disclosure practices. The study analyzes the effect of financial and governance variables to understand the sustainable reporting (through green lending) behavior of Indian banks.
Design/methodology/approach
The data on green loan disclosure has been hand-collected from the annual reports using a content analysis approach. Using the data of 26 banks for 12 years (2012–2023), the study uses the panel regression method to control for cross-sectional heterogeneity and generalized methods of the moment to address potential endogeneity issues.
Findings
The empirical results depict that larger banks with sufficient risk capital and a strong corporate governance framework demonstrate greater disclosure of green loans. However, growth opportunities and higher market value impedes the reporting of green lending.
Research limitations/implications
The findings of the study will enhance the extant literature on sustainability disclosure by integrating the financial sector companies in the context of an emerging economy. However, future research may include nonbanking finance companies as well.
Social implications
Banks use societal deposits to invest in productive avenues, and therefore, it is paramount to understand their social and environmental consciousness while evaluating a financing proposal. This research provides a thorough understanding of the sustainable reporting of banks through the lens of green lending.
Originality/value
This research provides unique evidence on the bank-specific determinants of green loan disclosure in an emerging economy context as against the extant literature which primarily focused on sustainable reporting of nonfinancial companies.
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Waqas Mehmood, Arshian Sharif and Attia Aman-Ullah
The purpose of the present study is to test the effect of financial development and environmental degradation on the control of corruption.
Abstract
Purpose
The purpose of the present study is to test the effect of financial development and environmental degradation on the control of corruption.
Design/methodology/approach
This study used a dynamic approach known as system GMM to analyze annual data from 90 developed and developing countries over 24 years, from 1996 to 2020.
Findings
The present study shows a significantly negative relationship between financial development and control of corruption and a significantly positive relationship between environmental degradation and control of corruption. The result suggests that improvement in financial development may reduce control of corruption; however, reduction in environmental degradation may reduce control of corruption. The results are consistent across both developed and developing countries.
Practical implications
The study’s findings have significant implications for financial institutions, governmental policy departments and environmental regulatory agencies. The policy outcomes are closely linked to the economic prosperity of countries. In general, developing countries can implement strategies to promote financial development and environmental regulations, even though they may temporarily tolerate corrupt activities. Conversely, developed nations may have differing implications from developing countries.
Originality/value
This study is different from the past literature as none of the studies have been conducted previously focusing on developed and developing countries’ financial development, environmental degradation and control of corruption.
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Anand S. Patel and Kaushik M. Patel
India liberalized its economy in 1991, which resulted in intense global competition, quality-conscious and demanding customers. Additionally, significant technological…
Abstract
Purpose
India liberalized its economy in 1991, which resulted in intense global competition, quality-conscious and demanding customers. Additionally, significant technological advancements lead to enhancements in products and processes. These forced Indian organizations to adopt innovative business strategies in the past 30 years. Meanwhile, the Lean Six Sigma methodology has significantly grown with vast applicability during the past 30 years. Thus, the purpose of this study is to develop the learning on Lean Six Sigma methodology in the Indian context through investigation of literature.
Design/methodology/approach
A three-stage systematic literature review approach was adopted to investigate the literature during the present study. In total, 187 articles published in 62 journals/conference proceedings from 2005 to 2022 (18 years) were shortlisted. The first part of the article summarizes the significant milestones towards the quality journey in the Indian context, along with the evolution of the Lean Six Sigma methodology. The second part examines the shortlisted papers on Lean Six Sigma frameworks, their applicability in industrial sectors, performance metrics, outcomes realized, publication trends, authorship patterns and leading researchers from the Indian perspective.
Findings
Lean Six Sigma has emerged as a highly acclaimed and structured business improvement strategy worldwide. The Indian economy has seen remarkable growth in the past decade and is one of the fastest-growing economies in the 21st century. Lean Six Sigma implementation in India has significantly increased from 2014 onward. The study revealed that researchers have proposed several different frameworks for Lean Six Sigma implementation, the majority of which are conceptual. Furthermore, the balanced applicability of Lean Six Sigma in manufacturing and service sectors was observed with the highest implementation in the health-care sector. Additionally, the widely adopted tools, techniques along with performance metrics exploring case studies were reported along with a summary of eminent and leading researchers in the Indian context.
Research limitations/implications
This study is confined to reviewed papers as per the research criteria with a significant focus on the Indian context and might have missed some papers due to the adopted papers selection strategy.
Originality/value
The present study is one of the initial attempts to investigate the literature published on Lean Six Sigma in the Indian context, including perspective on the Indian quality movement. Therefore, the present study will provide an understanding of Lean Six Sigma methodology in the Indian context to graduating students in engineering and management and entry-level executives. The analysis and findings on Lean Six Sigma frameworks, research approach, publications details, etc., will be helpful to potential research scholars and academia. Additionally, analysis of case studies on Lean Six Sigma implementation by Indian industries will assist the managers and professionals in decision making.
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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.
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Sajad Noorbakhsh, Aurora Castro Teixeira and Ana Brochado
Refugee entrepreneurship is increasingly viewed as a “silver bullet” being able to promote host countries’ economic performance and enable the successful integration of refugees…
Abstract
Purpose
Refugee entrepreneurship is increasingly viewed as a “silver bullet” being able to promote host countries’ economic performance and enable the successful integration of refugees. This study aims to identify the main determinants of entrepreneurial intentions of refugees in Portugal based on the underdog theory.
Design/methodology/approach
In this study, the authors scrutinize the entrepreneurial intentions of refugees living in Portugal, an overlooked context, using a purpose-built inquiry responded to by 41 refugees and resorting to fuzzy-set qualitative comparative analysis, complemented with partial least squares path modeling.
Findings
Some important results are worth highlighting: the entrepreneurial intentions of the respondent sample of refugees living in Portugal are high; the theoretical arguments underlying the underdog or challenge-based entrepreneurship theory are validated in the context of the respondent sample; and psychological related factors associated with the more standard explanations of entrepreneurial intentions constitute necessary conditions for high refugee entrepreneurial intentions.
Originality/value
Entrepreneurial intentions to launch a business have been discussed in the entrepreneurship literature vastly, but it has not yet received much attention when focusing on refugees, often identified as underdogs (potential) entrepreneurs. This study contributes to the literature by testing the challenge-based entrepreneurship theory to identify the primary factors influencing refugee entrepreneurial intentions.
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Ruksar Ali, Sujood, Ariba Naz and Mohd Azhar
The purpose of this study is to provide a review of the existing research landscape on work-life balance and women’s career motivation. It examines the relationship between…
Abstract
Purpose
The purpose of this study is to provide a review of the existing research landscape on work-life balance and women’s career motivation. It examines the relationship between work-life balance and career motivation in the context of Indian women. Specifically, it explores how the work-life balance of women influences the motivational aspects of their careers.
Design/methodology/approach
The research uses a systematic literature review to identify and analyze relevant literature on work-life balance and women’s career motivation among Indian women from the Scopus database.
Findings
The study uncovers critical insights into the connection between work-life balance and women’s career decisions. It gives insight on how work-life balance significantly impacts women’s career choices. The SLR reveals a notable and consistent upward trend in the domains of work-life balance and career motivation among women.
Research limitations/implications
The findings of this study can inform organizations in tailoring policies that foster women’s career growth while simultaneously supporting a healthy work-life balance. In addition, the research can empower women to make informed decisions about their careers and personal lives. Ultimately, it contributes to creating a more inclusive and gender-equitable work environment, promoting both women’s career aspirations and their overall well-being.
Originality/value
This research stands out in its examination of the relationship between work-life balance and women’s career motivation, particularly in the unique context of Indian women. While previous studies have explored these topics individually, this research bridges the gap by investigating their interplay. Moreover, the application of a systematic literature review approach to these variables in the context of Indian women represents a novel contribution.
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