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This research aims to explore the relationship between sustainable manufacturing practices (SMP) and financial performance (FP) by considering the mediating role of green product innovation (GPI) and the moderating effect of digital transformation (DT).

This study proposes a research model grounded in a practice-based view and a resource-based view and conducts empirical tests by using a sample of 244 manufacturing firms.

This study revealed that SMP influences GPI, and GPI mediates the SMP–FP link. In addition, findings demonstrated that DT strengthens the impact of SMP on GPI, and moderates the mediation impact of GPI on the relations between SMP and FP.

Although overwhelming environmental concerns cause SMP to be considered increasingly crucial, there is a dilemma regarding its impact on FP. Moreover, due to the strategic importance of DT, there is a lot of interest in its relationship with sustainability-related issues. Nevertheless, this association is still not clarified. This study addresses the research gaps, provides an extended understanding of how SMP affects FP and offers a novel insight that reveals the role of DT.

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.

This deductive-quantitative approach embraces the explanatory design. It analyses 285 datasets gathered from structured questionnaires via structural equation modelling.

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.

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.

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.

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.

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.

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).

This study examines the moderating role of female directors on the relationship between the firms’ characteristics and tax avoidance in an emerging economy.

This study employs the second-generation unit root test and the generalised method of moments (GMM) techniques. The Kao residual cointegration test corroborates a long-run cointegration among variables.

Female directors demonstrate mixed and unusual findings. No significant impact of female directors on tax avoidance is found. In addition, the presence of female directors does not show any negative or significant moderating impacts on the relationship between leverage, firm age, board size and tax avoidance. However, having more female directors can negatively and significantly moderate the relationship between more profitable firms, larger firms and tax avoidance. These findings show that the board of directors could use the presence of female directors to maximise their opportunistic behaviour, such as to avoid tax.

Research limitations – The study is limited by considering only 62 listed firms. The scope could be extended to include non-listed firms.

Research implications – There is increasing pressure for female directors on boards from diverse stakeholders, such as the European Commission, national governments, politicians, employer lobby groups, shareholders, and Fortune and Financial Times Stock Exchange (FTSE) rankings. This study provides input to decision-makers putting gender quota laws into practice. Our findings can help policy-makers adopt regulatory reforms to control tax avoidance practices and enhance organisational legitimacy. Policymakers can change their policy to include female directors up to the threshold suggested by the critical mass theory.

This is the first attempt in Bangladesh to explore the role of female directors in the relationship between the firms' characteristics and tax avoidance. The current study has significant ramifications for bringing gender diversity into practice as a component of good corporate governance.

This study examines the impact of profitability, firm size and leverage on corporate tax avoidance in Bangladesh, an emerging South Asian economy.

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.

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.

The use of cash effective tax rate (ETR) to investigate firms’ tax avoidance practices poses some limitations, and the results should be interpreted cautiously.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

Despite growing knowledge about its benefits, the organic food market’s expansion has been limited. A problem with ethical consumption is the attitude–behavior gap. The simplest reason for this gap is that in survey settings, social desirability bias elicits positive attitudes; whereas in real settings, the ambiguity of direct benefits leads to negative behavior. By clinging to the excessive values of a beauty premium, consumers abandon essential health in favor of apparent health, increasing product prices and contributing to environmental degradation. Using organic food, this study aims to eliminate this gap in the consumption of organic foods.

This study uses a randomized controlled trial – the gold standard for estimating the causal effects of treatments – with 1,500 individuals aged 20–70 years in Japan. The authors consider appealing aspects other than product characteristics, such as health and environmental considerations, and focus on the negative effects of beauty premiums.

The above marketing communication significantly increased purchase intention. This effect was more pronounced among younger people, men, those with higher incomes and those who cook less frequently as compared to their counterparts. Health and environmental considerations had no effect on purchase intentions.

This study incorporated consumer values regarding health and environmental benefits in new marketing communications to address the “beauty premium” and resolve the conventional attitude–behavior gap concerning organic foods.

The purpose of the present study is to test the effect of financial development and environmental degradation on the control of corruption.

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.

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.

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.

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.

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.

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.

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.

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.

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.