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Article
Publication date: 27 August 2024

Richard Kofi Opoku

This 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.

Details

Journal of Manufacturing Technology Management, vol. 35 no. 8
Type: Research Article
ISSN: 1741-038X

Keywords

Book part
Publication date: 14 October 2024

Anushka Lydia Issac

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).

Article
Publication date: 13 February 2024

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.

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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.

Details

Asian Review of Accounting, vol. 32 no. 5
Type: Research Article
ISSN: 1321-7348

Keywords

Article
Publication date: 7 December 2023

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.

Details

Journal of Applied Accounting Research, vol. 25 no. 5
Type: Research Article
ISSN: 0967-5426

Keywords

Article
Publication date: 29 October 2024

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.

Details

Journal of Financial Regulation and Compliance, vol. 32 no. 5
Type: Research Article
ISSN: 1358-1988

Keywords

Article
Publication date: 9 September 2024

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.

Details

Management of Environmental Quality: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1477-7835

Keywords

Article
Publication date: 13 May 2024

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…

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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.

Details

International Journal of Lean Six Sigma, vol. 15 no. 7
Type: Research Article
ISSN: 2040-4166

Keywords

Article
Publication date: 27 August 2024

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.

Details

International Journal of Law and Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1754-243X

Keywords

Article
Publication date: 11 October 2024

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.

Details

Journal of Enterprising Communities: People and Places in the Global Economy, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1750-6204

Keywords

Article
Publication date: 28 October 2024

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.

Details

Gender in Management: An International Journal , vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1754-2413

Keywords

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