Search results

The purpose of this paper is to examine the use of phragmites australis ash (PAA) in cementitious systems to achieve sustainable construction.

In this paper, the properties of mortar containing PAA as partial cement replacement are determined. The PAA is produced through slow burning in a closed system to minimize the CO₂ emission. A total of four mortar mixes are prepared with PAA replacement levels ranging from 0% to 30% by weight. The water to binder and the proportions of binder to sand are 0.55 and 1:3 by weight, respectively. The properties tested are density, compressive strength, flexural strength, ultrasonic pulse velocity, water absorption by total immersion and capillary rise. Testing is conducted at 1, 7, 28 and 90 days.

While there is a decrease in strength as the amount of PAA increases, there is strong indication of pozzolanic reaction in the presence of PAA. This is in agreement with the results reported by Salvo et al. (2015), where they found noticeable pozzolanic activities in the presence of straw ash, which is rich in SiO₂ and relatively high K₂O content. At 90 days of curing, there is a decrease of 5% in compressive strength at 10% PAA replacement. However, at 20% and 30% replacement, the reduction in compressive strength is 23% and 32%, respectively. The trend in flexural strength and ultrasonic pulse velocity is similar to that in compressive strength. The water absorption by total immersion and capillary rise tends to increase with increasing amounts of PAA in the mix. There seems to be a linear relationship between water absorption and compressive strength at each curing age.

The Phragmites australis plant used in this investigation is obtained from one location and this present a limitation as the type of soil may change the properties. Also one method of slow burning is used. Different burning methods may alter the composition of the PAA.

This outcome of this research will contribute towards sustainable development as it will make use of the waste generated, reduce the amount of energy-intensive cement used in construction and help generate local employment in the area where the Phragmites australis plant grows.

To the best knowledge of the authors, the ash from the Phragmites australis plant has not been used in cementitious system and this research can be considered original as it examines the properties of mortar containing PAA. Also, the process of burning in a closed system using this material.

In the modern financial landscape, the integration of sustainability and ESG has emerged as an imperative part for managers. Amid growing pressure and demand from multiple stakeholders, managers are confronted with diverse challenges in the integration of sustainability and ESG into the financial system. This chapter scrutinizes the evolving financial system due to sustainability and ESG, elucidating the challenges it presents for managers. Before discussing the challenges, authors delve into related theories namely stakeholder theory and legitimacy theory, followed by a conceptual review and how researchers measure sustainability and ESG. This provides an overview of current research findings and directions to establish a common understanding of the topic discussed. The challenges faced by managers were discussed based on four salient areas. It includes the business case for sustainability, ESG metrics and reporting standards, sustainable investment criteria and stakeholder engagement for sustainability. At the end of this chapter, actionable recommendations were provided to the managers to navigate the challenges faced in the modern financial landscape. Authors recommended high quality audit, disclosure of accurate and consistent information and adoption of a comprehensive ESG matrix that integrates paramount business cases for the company to delineate the challenges faced by them. It further discusses additional techniques and tools that managers can incorporate to manage sustainability and ESG integration effectively.

The purpose of this study was to investigate the connection between green human resource management (GHRM) and corporate social responsibility (CSR). In addition, this study also investigates how the impact of GHRM varies depending on the extent of transformational leadership.

Adopting a quantitative approach, the sample consists of 376 employees who hold leadership positions in the academic body and those who work in human resources units at universities who won the Web Metric Award.

Results have shown that all GHRM practices were found to have a significant and positive effect on CSR. In addition, the findings revealed that transformational leadership positively moderates the relationship between GHRM and CSR.

The findings of this study contribute to the existing body of knowledge by providing empirical evidence of the positive relationship between GHRM practices, transformational leadership and CSR performance. In addition, the study highlights the moderating influence of transformational leadership on the relationship between GHRM and CSR, suggesting that transformational leadership can increase the efficacy of GHRM practices in promoting CSR outcomes.

This study aims to explore the impact of capital structure (CS), including total debts, short-term debt, long-term debt and total shareholder equity, on environmental, social and governance (ESG) performance in the context of Jordan.

To achieve the study’s objectives, the authors used the content analysis approach and the longitudinal data generated from the annual reports of 51 industrial companies listed on the Amman Stock Exchange for the period 2012–2020.

The findings show that debt financing enhances ESG performance in all dimensions, while financing by equity did not affect ESG. Consequently, Jordanian companies’ managers are trying to reduce agency costs by investing in ESG activities. In addition, companies are focusing on debt financing instead of equity to achieve their financial as well as nonfinancial goals. This is because the opportunism of new shareholders will likely lead to a focus on maximizing their value at the expense of the broader group of stakeholders, and this will adversely affect companies’ ESG performance. Therefore, debt financing limits shareholder control.

To the best of the authors’ knowledge, this is the first examination of the impact of CS financing choices on ESG performance. Thus, this study has important implications for the decisions of executives, policymakers, shareholders and lenders, as it enables them to better understand the linkage between CS and ESG.

The energy sector is one of the most important sectors with an impact on the environment, and therefore, sustainable performance in this sector is considered a sensitive issue for sustainability. It is, therefore, necessary to know how to address stakeholders’ interest in sustainability through governance mechanisms. The purpose of this study is to look into the role of corporate governance (CG) on sustainable performance disclosure (SPD) in the energy sector.

This study uses panel data covering the period 2019–2023 among 12 companies in the energy sector in Jordan. Fixed-effect regression models were estimated for board size, board independence, chief executive officer (CEO) duality, board diligence, board gender diversity, sustainability committee existence and sustainability disclosure. The data analysis tool of choice was a multiple regression approach because it was deemed appropriate. The disclosure index was created using global reporting initiative standards and provides the number and quality of disclosures on key sustainability indicators.

The study found a significant and positive relationship between board size, percentage of independent directors, board audit, board gender diversity, existence of sustainability committee and level of SPD. On the other hand, the study establishes that CEO duality has an inverse relationship with SPD.

The findings of this study have significant implications for managers and corporate decision-makers in the energy sector. The findings affirm that the improved design of CG motivations and realizations conducive to robust measures of SPD necessitates effective CG.

The value of this applied study stems from the importance of SPD for various categories of stakeholders, and conducting such an applied study is crucial to improving the existing realization of the factors that can have a significant impact on the level of SPD in Jordanian energy sector companies. The results of this paper may be of procedural value to regulatory authorities and decision-makers.

This work aims to investigate the feasibility of recycling waste plastic (polyethylene terephthalate) as a coarse aggregate for producing blended cement concrete modified with fly ash and pond ash.

The low, medium and high controlled strength blended cement concrete modified with varied proportions of fly and pond ashes were produced. Manufactured sand and recycled plastic coarse aggregate (RPCA) replaced normal fine and coarse aggregates. Concrete samples were tested for workability, mechanical and durability characteristics. Microstructural analysis was performed on cement concrete blended with fly and pond ashes and compared to conventional concrete samples.

All concrete mixes showed better flowability with values greater than 200 mm. Besides, the maximum flow time was approximately 8 s. The wet density of blended cement concrete-RPCA-based concretes was approximately 30% lower than that of conventional concrete. The compressive strengths of the controlled strength mix at 7 and 28 days were within the specified ranges. While the conventional concrete had slightly higher permeability, the blended cement concrete-RPCA-based concretes had better thermal resistivity and lower thermal conductivity. The scanning electron microscopy analysis revealed the densification of the microstructure due to the filler effects of fly and pond ashes.

This study establishes the prospects of substituting RPCA with normal coarse aggregate in the production of controlled low-strength blended cement concrete, offering benefits of structural fill concrete, lower permeability and thermal conductivity, higher thermal resistivity and reduced density and shrinkage.

The current research strives to shed light on how ownership structure can impact carbon emission disclosure.

The present study is based on S&P BSE 500 Indian firms. Using manual content analysis, carbon emission disclosure data were collected from a final sample of 318 nonfinancial Indian firms over seven years, i.e. from 2016–17 to 2022–23, having 2,226 firm-year observations. The panel regression has been employed to examine the association between ownership structure and carbon emissions disclosure.

The results of the study suggest that ownership structure variables, such as institutional and foreign ownership, exert a positive and significant influence on carbon emission disclosure. Conversely, block-holder ownership is negatively associated with carbon emission disclosure.

This study enriches the emerging literature on environmental disclosure, climate change, carbon emission disclosure and ownership structure.

The present research work provides treasured acumens to corporate managers, investors, regulators and policymakers as the study corroborates that ownership structure has an imperative role in firms' carbon emission disclosure.

Existing literature has determined the impact of ownership structure on environmental disclosure. In contrast, the current research extends the climate change literature by providing novel insights into how ownership structure can influence firms’ carbon emission disclosure. Moreover, to the best of the authors’ knowledge, the present study is the first to scrutinize the relationship between ownership structure and carbon emission disclosure in the Indian context.

This study aims to examine whether the age and tenure of the chair of the board of directors are related to research and development (R&D) investment in China.

This study uses A-share manufacturing firms that traded on the Shanghai and Shenzhen stock exchange between 2009 and 2018. This study uses OLS regressions, controls for self-selection bias, and uses an instrumental variable to alleviate the concern of endogeneity.

This study finds that chair tenure has a negative relationship with R&D investment. This study does not find a significant relationship between chair age and R&D investment.

This study contributes to corporate governance and strategic management literature by highlighting chair tenure as a new factor affecting R&D investments. It also adds a significant contribution to the limited literature on the chair’s role in strategic decisions. Moreover, companies that are eager to strengthen corporate governance and maintain sustained innovation may reconsider the chair tenure. Given that many proposals for board governance reform explicitly stress the importance of limiting board tenure, this study contributes to policymakers by providing evidence in support of these proposals.

The study aims to identify, summarize and synthesize the theories used in corporate financial reporting (CFR) and propose a conceptual framework based on those theories.

The study applied the systematic literature review approach to achieve the study objectives. So, the researchers systematically collected the relevant documents from the Scopus database with the help of an advanced search string containing keywords to the CFR theories. Preferred reporting items for systematic reviews and meta-analyses technique was used for the relevant document selection process. Finally, 67 documents were extracted and analyzed spanning from the year of 2017 to 2023.

The major findings of this study indicate a predominance of legitimacy, agency and stakeholder theories in CFR studies. Whereas, this study reveals that neo-institutional, signaling, resource dependency, political economics and impression management theories have been less focused on by scholars in the CFR studies. Those theories need to be reemphasized in this field in future research.

The study’s contributions are significant for academics, policymakers and different parties, as it enhance the understanding of CFR theoretical frameworks and suggest directions for future research to broaden the theoretical landscape. The study maps the motivations of applying a certain theory which will help the researchers to select a specific theory for the underlying context of CFR.

The purpose of this study is to forecast the mechanical properties of ternary blended concrete (TBC) modified with oyster shell powder (OSP) and shea nutshell ash (SNA) using deep neural network (DNN) models.

DNN models with three hidden layers, each layer containing 5–30 nodes, were used to predict the target variables (compressive strength [CS], flexural strength [FS] and split tensile strength [STS]) for the eight input variables of concrete classes 25 and 30 MPa. The concrete samples were cured for 3–120 days. Levenberg−Marquardt's backpropagation learning technique trained the networks, and the model's precision was confirmed using the experimental data set.

The DNN model with a 25-node structure yielded a strong relation for training, validating and testing the input and output variables with the lowest mean squared error (MSE) and the highest correlation coefficient (R) values of 0.0099 and 99.91% for CS and 0.010 and 98.42% for FS compared to other architectures. However, the DNN model with a 20-node architecture yielded a strong correlation for STS, with the lowest MSE and the highest R values of 0.013 and 97.26%. Strong relationships were found between the developed models and raw experimental data sets, with R² values of 99.58%, 97.85% and 97.58% for CS, FS and STS, respectively.

To the best of the authors’ knowledge, this novel research establishes the prospects of replacing SNA and OSP with Portland limestone cement (PLC) to produce TBC. In addition, predicting the CS, FS and STS of TBC modified with OSP and SNA using DNN models is original, optimizing the time, cost and quality of concrete.