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Purpose: This chapter examines the role of corporate social responsibility (CSR) in tourism operations, focusing on its influence on financial performance, social well-being, and environmental sustainability. This chapter aims to fill gaps in the literature by investigating the relationship between CSR dimensions and financial performance in tourism organizations, as well as the social and environmental impacts of integrating CSR principles into tourism operations.

Design/methodology/approach: This chapter employs a comprehensive literature review to explore the historical background of CSR, its conceptual framework, and its application in the tourism industry. It examines the various dimensions of CSR and their potential effects on financial performance, social well-being, and environmental sustainability in tourism operations.

Findings: The findings suggest that CSR initiatives in tourism operations can lead to improved financial performance through factors such as increased sales, cost savings, and enhanced market value. Furthermore, CSR practices contribute to social well-being by creating job opportunities, supporting local communities, and preserving cultural heritage. Additionally, CSR activities promote environmental sustainability by reducing resource consumption, conserving biodiversity, and mitigating the negative impacts of tourism on ecosystems.

Originality/value: This chapter contributes to the literature by providing insights into the relationship between CSR and financial performance in tourism organizations, as well as the social and environmental impacts of CSR integration in the tourism industry. The findings highlight the importance of incorporating CSR principles into tourism operations to promote sustainable development and responsible tourism practices.

Kashmir is widely recognised as a prominent tourist destination within the Himalayan region of India. The Valley is abundant with a diverse range of valuable tourism assets. In order to ensure the sustainable utilization of these tourism resources, the implementation of an appropriate tourism policy is necessary. The primary objective of this study is to analyse government policies pertaining to the expansion and advancement of tourism in the Kashmir region. Additionally, the study also seeks to evaluate the potential for tourism and the influx of tourists in Kashmir. The Government of India has developed a preliminary tourist policy, as indicated by the research findings. It also focuses on enhancing human resources and tourism infrastructure, ensuring the safety and security of tourists and promoting tourism education within the state. Furthermore, the government is diligently endeavouring to foster the growth of ecotourism and lesser known tourist locations through collaborative efforts with many relevant entities. This study utilises secondary data sources to analyse the economic implications of tourism in the region of Jammu and Kashmir. It aims to investigate several indicators of economic progress, including tourist arrivals, job creation, the state's gross domestic product (GDP), infrastructure development and regional advancement. In addition to the agricultural industry, the tourist sector has emerged as a prominent contributor to the economy, serving as a significant source of income and employment opportunities.

The purpose of this study is to focus on Pakistan’s food manufacturing enterprises and explore the knowledge and implications of green innovation, green intellectual capital (GIC) and green human resource management (GHRM) in achieving environmental performance and competitive advantage.

Using a quantitative approach, this research adopted a cross-sectional survey design to facilitate an objective and precise evaluation of the proposed relationships. The demographic comprised managers and supervisors from food manufacturing enterprises in Lahore, Pakistan. Through purposive sampling, 281 respondents were selected, ensuring representation from food enterprises.

This study explores that GIC is vital for implementing sustainable technologies in Pakistan’s food sectors. GIC and human resource management are identified as accelerators for green innovation, potentially providing an enhanced environmental performance and competitive edge.

By recognizing the potential of green practices as strategic resources, managers in the Pakistani food sector invest in fostering intangible resources and GIC. This approach leads to sustainable market dominance and efficient operations through continuous green innovation and effective stakeholder communication.

This research offers a consolidated view of the function of GIC in encouraging green innovations in Pakistan’s food enterprises, emphasizing the importance of GHRM procedures and sustainable business methods. This study also provides insights into the strategic management of green projects from a managerial perspective, emphasizing the need for alignment with company strategy and stakeholder communication.

This study aims to examine the asymmetric effects of tax revenue policies on the economic activity of Oman.

This study applies the nonlinear autoregressive distributed lag model and uses data from 1980 to 2022.

The findings confirmed that economic activity has a cointegrating relation with the positive and negative shocks of the tax revenue policy and selected macroeconomic variables. In addition, the long-run results show that positive changes in tax revenues have a positive significant effect on the economy, while negative shocks in tax revenues have a negative effect on the economy at the 5% significance level. The study concludes that a significant long-term asymmetric relationship exists between taxation policy changes through the revenue channel for the economy of Oman.

No previous study has specifically investigated the asymmetric impact of tax revenue policies on the economy of Oman, which is an oil-dependent country. To the best of the authors’ knowledge, this study is the first attempt to explore this relationship with respect to the Omani economy, and it uses extensive time series data and employs various contemporary econometric techniques. Given Oman’s reliance on oil and gas revenues, which typically fund approximately 70% of the country’s annual budget through taxation on oil and gas sold, fluctuations in global oil prices directly influence country’s fiscal position. Thus, this study contributes to the literature by empirically confirming the asymmetries impact of fiscal (tax) policies on Oman’s economy. The implication of the results suggests that the government cut back on tax incentives and tax exemptions for local and foreign businesses. This move can foster economic growth and reduce the negative competition effect among investors and taxpayers, which may ultimately improve the country’s tax revenue.

The primary aim of this study is to thoroughly investigate strategic approaches that influence consumer attitudes, contributing to the attainment of success in mobile advertising campaigns.

The theory of planned behaviour (TPB) is utilised as a significant and fundamental theory, imparting valuable insights into the field of mobile advertising. Probability sampling, specifically the simple random sampling technique is employed by the study to gather data from a representative sample of mobile users in Kuala Lumpur, Malaysia. A conceptual model is constructed based on data collected through an online survey involving 350 respondents, which underwent rigorous empirical analysis using SPSS and AMOS software.

The results largely support the proposed hypotheses, affirming the relationships between the variables. However, the hypotheses regarding the impact of irritation on consumer attitudes and purchase behaviour are not supported.

This study suggests that Malaysian marketers and advertisers ought to judiciously employ specific design principles to proficiently captivate their target audience in mobile advertising endeavours. They should devote their efforts to the meticulous development and tailoring of mobile advertising strategies, with the explicit aim of enhancing the positive influence of consumer attitudes and improving the effectiveness of mobile advertising success.

Mobile communications have become essential instruments for mobile marketers, seeking to understand customer attitudes and behaviours to enhance advertising acceptance and alleviate negative consumer sentiments.

The purpose of this paper is to study how CEO power impact corporate tax avoidance. In particular, this paper aims to empirically examine the moderating impact of institutional ownership on the relationship between CEO power and corporate tax avoidance.

The multivariate regression model is used for hypothesis testing using a sample of 308 firm-year observations of Tunisian listed companies during the 2013-2019 period.

The results show that CEO power is negatively associated with corporate tax avoidance and that institutional ownership significantly accentuates the CEO power’s effect on corporate tax avoidance. This implies that CEOs, when monitored by institutional investors, behave less opportunistically resulting in less tax avoidance.

Our findings have significant implications for managers, legislators, tax authorities and shareholders. They showed that CEO duality, tenure and ownership can mitigate the corporate tax avoidance in Tunisian companies. These findings can, hence, guide the development of future regulations and policies. Moreover, our results provide evidence that owning of shares by institutional investors is beneficial for reducing corporate tax avoidance. Thus, policymakers and regulatory bodies should consider adding regulations to the structure of corporate ownership to promote institutional ownership and consequently control corporate tax avoidance in Tunisian companies.

This study differs from prior studies in several ways. First, it addressed the emerging market, namely the Tunisian one. Knowing the notable differences in institutional setting and corporate governance structure between developed and emerging markets, this study will shed additional light in this area. Second, it proposes the establishment of a moderated relationship between CEO power and corporate tax avoidance around institutional ownership. Unlike prior studies that only examined the simple relationship between CEO power and corporate tax avoidance, this study went further to investigate how institutional ownership potentially moderates this relationship.

The purpose of this paper is to test the existence of stylized facts, such as the volatility clustering, heavy tails seen on financial series, long-term dependence and multifractality on the returns of four real estate indexes using different types of indexes: conventional and Islamic by comparing pre and during COVID-19 pandemic.

Firstly, the authors examined the characteristics of the indexes. Secondly, the authors estimated the parameters of the stable distribution. Then, the long memory is detected via the estimation of the Hurst exponents. Afterwards, the authors determine the graphs of the multifractal detrended fluctuation analysis (MF-DFA). Finally, the authors apply the WTMM method.

The results suggest that the real estate indexes are far from being efficient and that the lowest level of multifractality was observed for Islamic indexes.

The inefficiency behavior of real estate indexes gives us an idea about the prediction of the behavior of future returns in these markets on the basis of past informations. Similarly, market participants would do well to reassess their investment and risk management framework to mitigate new and somewhat higher levels of risk of their exposures during the turbulent period.

To the authors’ knowledge, this is the first real estate market study employing STL decomposition before applying the MF-DFA in the context of the COVID-19 crisis. Likewise, the study is the first investigation that focuses on these four indexes.

The purpose of this study was to examine the relationship between environmental pressure, green logistics strategy (GLS) and sustainability performance as well as the moderating role of competitive intensity in the relationship between environmental pressure and GLS in the context of the Ghanaian Manufacturing firms.

The study included a thorough review of the literature and an empirical questionnaire-based data collection with responses from 220 participant manufacturing firms in Ghana. The data collected was statistically analysed using the PLS-SEM software.

The findings of the study indicated that environmental pressure positively influences the implementation of GLS. Again, it was revealed that there is a significant relationship between GLS and sustainability performance. Likewise, the study also found that environmental pressure significantly influences sustainability performance. Also, competitive intensity was found to moderate the relationship between environmental pressure and GLS.

This study gives insight into GLS and sustainability performance and also suggested that when managers in manufacturing industries adopt green practices as a result of environmental pressure, sustainability performance will be achieved. The geographic scope of the study area and time constraints were some of the research's limitations.

Although there have been studies carried out on the subject of green logistics, this study is the first of its kind to examine the relationship between environmental pressure, GLS and sustainability performance within the context of developing economies such as Ghana. Also, this study shows how intense competition in the market can moderate the adoption of GLS.