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This study aims to explore whether corporate governance mechanisms affect environmental, social and governance (ESG) disclosure by firms across countries. It investigates whether board cultural diversity affects ESG disclosure.

The proposed methodology draws on multidimensional scaling as a multivariate assessment tool to evaluate and prioritize the effect of corporate governance on environmental, social and governance disclosure. This study uses a cross-country sample of 672 listed firms located in 40 countries for the period between 2014 and 2022. We used a panel regression to test the hypotheses. Moreover, we conducted a two-stage least squares regression analysis as an additional robustness check.

The results show that companies can have high-quality ESG disclosure when they have good corporate governance. Interestingly, this study found that board composition and some criteria of corporate social responsibility (CSR) positively affect ESG disclosure for firms.

This study adds to the existing body of accounting knowledge in several dimensions. Indeed, to the best of our knowledge, this is one of the few studies that investigate the effect of corporate governance on the environmental, social and governance disclosure of firms across 40 countries. This study also has important implications for the board of directors’ characteristics and CSR, which strive to improve the index of ESG disclosure.

The impact of climate change (CC) has become the most defining issue of the present times. From an increase in temperature to food and water scarcity, the adverse effect of CC is faced globally by all countries on an unprecedented level. Environmentally polluting industries are considered one of the primary contributors to the problem of CC. This chapter aims to provide an understanding of the emerging global threat of CC and various strategies that environmentally polluting firms could undertake to tackle the climate change crisis.

Based on the review of the literature, this chapter presents deliberation on the climate change crisis and various strategies for environmentally polluting industries to tackle CC issues.

This chapter presents a bird's eye view of the CC issue and various strategies that could be undertaken by environmentally polluting industries to address the CC crisis.

This chapter should be very useful for policymakers, practitioners and corporations to understand the issue of climate change and global warming and its implications. Further, it will also help polluting companies to reduce greenhouse gas (GHG) emissions and address the adverse impact of their business activities.

Considering the dearth of sector-specific studies based on climate change, this chapter is one of the few studies that explore CC strategies in the context of polluting industries.

Fire safety is a pivotal requirement in building codes. Prescribed design criteria have been the norm to achieve it, which imposes limitations on engineers, including the inability to accommodate new solutions/materials. The shift towards performance-based design offers the potential to address shortcomings of the prescribed design. However, this shift also significantly increases the workload on structural engineers without a corresponding increase in their engineering fees. Simplified design tools are needed to assist engineers in this transition.

The paper is divided into sections investigating equivalent standard fire duration, thermal deformations, flexural behaviour and shear capacity of flat slabs when exposed to fire. The first section conducts a parametric study correlating equivalent and realistic fire durations using the average internal temperature profile (AITP) method, resulting in statistical equations estimating equivalent fire duration. The second section evaluates thermal deformations and flexural behaviour through a parametric study considering various parameters. This section results in statistical equations estimating thermal deformations and flexural behaviour of flat slab sections during fire exposure. The final section focuses on shear capacity, developing simplified heat transfer formulas and statistical equations predicting compression zone depth reduction. The section presents methodologies predicting flat slab sections' one-way and two-way shear capacities during fire exposure.

Structural engineers can use the proposed methods for daily design work without applying complex heat transfer calculations. When the equivalent standard fire duration is utilized, a flat slab’s thermal deformations, flexural behaviour and shear capacity under an actual fire condition can be calculated. As such, the methods would be highly beneficial in assessing the structural integrity of a building during an active fire incident.

The paper provides engineers with the tools required to evaluate the safety of flat slab sections during fire exposure. The methodologies presented in the paper enable engineers to use performance-based design for slab sections by (1) converting any real fire scenario to a standard fire with an equivalent duration, (2) assessing their thermal behaviour, (3) evaluating their flexural behaviour and (4) evaluating their flexural and shear capacities. The paper concludes with a case study example demonstrating the detailed application of the developed methods.

Companies are increasingly appointing a Chief Sustainability Officer (CSO) to anchor the need to highlight climate change at the senior management level. This study aims to examine how CSO power and sustainability-based compensation influence climate reporting and carbon performance.

Using one of the largest data sets to date, consisting of 18,834 company years through the author’s observations, spanning an 11-year period (2011–2021) in 33 countries. This paper used quantitative methods – specifically, ordinal logistic regression estimation. This paper measures the level of climate change disclosure based on the carbon disclosure leadership methodology. Carbon performance is based on the intensity of carbon emissions (Scope 1, Scope 2), which is a quantitative and relatively more objective measure.

The results suggest that climate change disclosure continued to increase and the carbon emissions intensity of the companies in this study gradually decreased over the sample period. This paper finds that the presence of the CSO within the top management team has a positive and significant influence on the level of information on climate change of the companies in the sample. This finding confirms the idea that the managerial capacity of CSOs motivates the disclosure of climate change. The empirical results confirm that there are differences in the role that the CSO and sustainability-based compensation play in influencing the quality of climate information disclosure in developed and developing countries.

The recourse on a mixed theoretical framework, which highlights upper echelons theory, argues the understanding of the role of CSOs in explaining the relationship between climate change disclosure–carbon performance relationship. The novelty of the study lies in the approaches adopted to describe the quality of climate change disclosure. To control for endogeneity, this paper uses a difference-in-difference analysis by adding a firm to the Morgan Stanley Capital International index as an exogenous shock.

This study aims to explore the challenges and opportunities of adopting Industry 4.0 technologies in Africa, specifically focusing on the automotive industries in Morocco and Nigeria. By comparing these two leading African countries in Industry 4.0 adoption, the research seeks to identify key factors influencing the implementation of smart manufacturing technologies and to provide insights into the potential benefits and challenges faced.

The research uses a multiple case study design with a quantitative approach, collecting data through structured questionnaires from 167 participants across five automotive companies in Morocco and Nigeria. Regression analysis assessed the impact of opportunities and challenges. Statistical analysis identified significant differences between the two countries.

The study reveals significant differences in the perceived challenges and benefits of Industry 4.0 adoption between Morocco and Nigeria. In Morocco, key challenges include high implementation costs and resistance to change, whereas, in Nigeria, lack of skilled workforce and high implementation costs are predominant barriers. Both countries recognize the benefits of improved productivity, better product quality and enhanced supply chain agility.

While focused on two countries and the automotive industry, the study provides valuable insights into Industry 4.0 adoption in Africa, with potential for expanded future research.

The insights provided by this study can guide policymakers in developing tailored strategies to support Industry 4.0 adoption in Africa. For organizations, understanding the specific challenges and benefits can aid in designing effective Industry 4.0 implementation plans, enhancing competitiveness and achieving sustainable growth.

By providing a comparative analysis of Morocco and Nigeria, the study offers unique insights into the specific factors influencing Industry 4.0 implementation in different African contexts with differences between North and West of Africa.

This study aims to focus on the main materials used in consolidation processes of illuminated paper manuscripts and leather binding.

For each material, chemical structure, chemical composition, molecular formula, solubility, advantages, disadvantages and its role in treatment process are presented.

This study concluded that carboxy methyl cellulose, hydroxy propyl cellulose, methyl cellulose, cellulose acetate, nanocrystalline cellulose, funori, sturgeon glue, poly vinyl alcohol, chitosan, chitosan nanoparticles (NPs), gelatin, aquazol, paraloid B72 and hydroxyapatite NPs were the most common and important materials used for the consolidation of illuminated paper manuscripts. For the leather bindings, hydroxy propyl cellulose, polyethylene glycol, oligomeric melamine-formaldehyde resin, acrylic wax SC6000, pliantex, paraloid B67 and B72, silicone oil and collagen NPs are the most consolidants used.

Illuminated paper manuscripts with leather binding are considered one of the most important objects in libraries, museums and storehouses. The uncontrolled conditions and other deterioration factors inside the libraries and storehouses lead to degradation of these artifacts. The brittleness, fragility and weakness are considered the most common deterioration aspects of illuminated paper manuscripts and leather binding. Therefore, the consolidation process became vital and important to solve this problem. This study presents the main materials used for consolidation process of illuminated paper manuscripts and leather bindings.

This study aims to explore the dynamic interplay between employee resilience (ER) and learning organisations, specifically examining the mediating influence of psychological empowerment (PE).

Drawing on responses from 208 participants working in the United Arab Emirates, we used regression analysis with bootstrapping to scrutinise the data.

The results unveil a positive correlation between ER and learning organisation. Furthermore, PE is found to mediate this relationship.

In practical terms, organisations are urged to prioritise the cultivation of ER and the establishment of an environment fostering PE. Such initiatives contribute to a culture of continuous learning within the organisation and equip it with the adaptability needed to navigate new challenges.

This research contributes to a deeper comprehension of the importance of ER highlighting its positive effect on both organisational learning and PE.

This paper aims to systematically review the constructive effects of digital transformation (DT) on social sustainability, examining its impact across democracy and governance, social cohesion, quality of life, equality and diversity. It emphasizes the need for appropriate frameworks that incorporate DT strategies in organizational practices to improve social sustainability.

A systematic literature review was carried out through Web of Science and Scopus databases to identify the distinctive papers that explored the impact of DT on social sustainability. It analyzes how various digital technologies, like Internet of Things, cloud computing and mobile computing, can be strategically embedded in organizational practices to optimize social sustainability outcomes.

This study reveals that although DT significantly enhances operational capabilities and consumer experiences, its integration into social sustainability practices is often overlooked. It proposes a novel framework that aligns digital capabilities with sustainability goals, aiming to enrich organizational performance and societal welfare. This paper identifies dynamic capabilities as crucial for sustaining competitive advantage in a digitally transformed business landscape.

The primary limitation is the reliance on secondary data, which may not fully capture the rapid advancements in DT. Future research should focus on empirical studies to validate the proposed framework and explore the dynamic capabilities required for integrating DT in social sustainability practices.

This study extends the discourse on DT by linking it explicitly with social sustainability, presenting a structured analysis that highlights the need for strategic integration of digital technologies within organizational sustainability practices. It fills a gap in the literature by proposing a comprehensive framework for organizations to follow, thereby contributing to the theoretical and practical understanding of DT’s role in enhancing social sustainability.

The main objective of this research is to investigate if there is a long-term relationship between “terrorism” and sustainable “economic growth” in Big Ten Countries.

The data was tested via Panel ARDL Analysis. The growth rate (GR) is the dependent variable, and the “Global Terror Index (GTI)” is the independent variable as the terror indicator. The ratio of Foreign Direct Investment (FDI) to the Gross Domestic Product (GDP), and the ratio of External Balance (EB) to Gross Domestic Product (GDP) are included in the model as the control variables due to their effect on the growth rate. A Panel ARDL analysis is conducted to examine the existence of long-term co-integration between terror and the economy. The planning of the study, the formation of its theoretical and conceptual framework, and the literature research were carried out in 2 months, and the collection of data, the creation of the methodology and the analysis of the analyzes were carried out in 2 months, the interpretation of the findings and the development of policy recommendations were carried out within a period of 1 month. The entire study was completed in a total of 5 months.

Results showed that “Terror” has a negative impact on “Growth Rate” in the long term while “External Balance” and “Foreign Direct Investment” positively affect the Growth Rate. The coefficients for the short term are not statistically significant.

The sample is only limited to Big Ten including China, India, Indonesia, South Korea, Argentina, Brazil, Mexico, Turkey, Poland and South Africa. The period for annual data collection covers the years between 2002 and 2019 and due to the unavailability of data.

Considering the risks and the mutual negative effect that turns into a vicious circle between terrorism and the economy, it is necessary to eliminate the problems that cause terrorism in the mentioned countries, on the one hand, and to develop policies that will improve economic performance on the other.

Trustful law enforcement bodies have to be established and supported by all technological means to prevent terror. The conditions causing terror have to be investigated carefully and the problems causing terror or internal conflict have to be solved. International cooperation against terrorism has to be strengthened and partnerships, information, experience sharing have to be supported at the maximum levels.

It is certain that terror might have a negative influence on the performance of economies. But the limited number of studies within this vein and the small size of their sample groups mostly including single-country case studies require conducting a study by using a larger sample group of countries. Big Ten here represents at least half of the population of the world and different regions of the Globe.

This paper examines the effects of advertising value, informativeness, entertainment, irritation and personalization on (18–34) generation attitude and the usage of social media by this generation in Dubai. In addition, explore the extent of social media usage in the United Arab Emirates (UAE) in advertising and marketing.

Data were collected from 429 (18–34) aged consumers in Dubai. Structural equation modeling is utilized to estimate the effect of irritation, advertising value, entertainment, informativeness and personalization on attitude.

The results show the significant effects of advertising value, entertainment and informativeness on attitude, whilst irritation and personalization were insignificant. In addition, the study shows that the Internet and social media are heavily used by the (18–34) generation, and many hours are spent on social media, and they are widely used for product promotion and marketing in the UAE.

The study used data from the population aged 18–35 years living in Dubai from different nationalities. Academic and theoretical Implications: This study will open a door for further studies on consumers’ attitudes toward social media advertising among different age groups and studies investigating the impact of demographic characteristics of consumers on social media advertising, especially in the Gulf and Arab regions. However, a longitudinal study to estimate the long-term effects of independent and dependent variables is suggested.

Understanding the impact of entertainment, information and irritation on attitude toward social media advertising among the (18–34) generation of different nationalities living in the UAE can guide marketers in creating more effective marketing strategies for cross-national societies and the Gulf region in particular. This can be useful to marketers, advertisers and brand managers in designing advertisements on social media sites by embedding certain essential factors, which can positively shape attitudes and further develop behavioral responses.

Understanding the impact of entertainment, information and irritation on attitude toward social media advertising among the (18–34) generation of different nationalities living in the UAE can guide marketers in creating more effective marketing strategies for cross-national societies and the Gulf region in particular. This can be useful to marketers, advertisers and brand managers in designing advertisements on social media sites by embedding certain essential factors, which can positively shape attitudes and further develop behavioral responses.

This research is done in the UAE (the third-richest country in the Middle East) with more than 200 resident nationalities. This makes the study a cross-country study. In addition, the study focuses on the attitude of the multinational (18–34) age group in Dubai. This group is a mix of Y and Z generations. The paper bridges the gap between theory and practice in social media advertisements and marketing tools in the UAE and Dubai. The research has an economic and commercial impact that will help marketing and advertising firms to orient their campaigns to this group of population.