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This systematic literature review investigates the phenomenon of board multiple directorships and its implications for corporate governance and organisational performance.

The study adopts a systematic approach, which involves identifying and analysing relevant research papers on board multiple directorships. This study synthesises the latest research findings to gain insights into the determinants and consequences of multiple directorships. The sample literature was collected from the Scopus database from year 2000 till 2023.

The review reveals several key findings. Firstly, multiple directorships have both positive and negative implications for corporate governance. They can bring value by providing directors access to valuable information and resources from different companies, enhancing board functions and improving firm performance. However, there is a concern that overworked directors may not effectively fulfil their fiduciary responsibilities on any board, compromising their monitoring abilities.

This study contributes to the existing body of knowledge by comprehensively reviewing multiple board directorships research and their impact on organisations. This study synthesises the latest research findings and offers valuable insights into the determinants and consequences of this practice. Also, this study highlights the need for effective corporate governance practices that balance multiple directorships’ benefits and potential drawbacks. The study also identifies research themes and suggests potential areas for future research, contributing to the advancement of understanding in board multiple directorships.

This study aims to explore key questions within the context of Asian countries: How do artificial intelligence (AI) and blockchain adoption in accounting influence enterprise risk management and environmental, social and governance (ESG) performance? What role does enterprise risk management have as a mediator in this relationship? In addition, how does environmental uncertainty shape the interplay between AI and blockchain adoption in accounting, enterprise risk management and ESG performance?

The authors collected data from Thomson Reuters Eikon Datastream, initially targeting the 20 Asian countries with the highest gross domestic product (GDP) per capita. Using stringent selection criteria, the research sample included 22,212 firms from these countries: Bahrain, China, Hong Kong, Indonesia, Israel, Japan, Jordan, Kazakhstan, South Korea, Kuwait, Lebanon, Malaysia, Oman, Qatar, Saudi Arabia, Singapore, Sri Lanka, Thailand, the United Arab Emirates and Vietnam. After a rigorous screening process, the final sample comprised 1,742 firms, representing 17,420 firm-year observations over the 2014–2023 period. This paper applied maximum likelihood structural equation modeling to analyze the data.

The findings reveal that both AI and blockchain adoption in accounting, along with enterprise risk management, positively impact ESG performance in the Asian context. Enterprise risk management serves as a mediating factor between AI and blockchain adoption in accounting and ESG performance. In addition, environmental uncertainty significantly moderates the relationships between AI and blockchain adoption in accounting and enterprise risk management, as well as between enterprise risk management and ESG performance.

This study uncovers the interplay between internal factors – such as AI and blockchain adoption in accounting and enterprise risk management – and external factors, notably environmental uncertainty, in fostering sustainable value for Asian firms. Internal factors enable firms to integrate ESG considerations into their operations, facilitating risk mitigation and enhancing ESG performance. Meanwhile, heightened environmental uncertainty drives the adoption of sustainable practices. Consequently, Asian Governments should prioritize the development of regions characterized by high environmental uncertainty to advance national sustainable development goals and encourage responsible business practices.

This study contributes to the existing literature by uncovering the combined effects of internal and external factors on ESG performance, offering empirical evidence from Asian countries with high GDP per capita. Specifically, it underscores the efficacy of AI and blockchain adoption in accounting and enterprise risk management, as well as the moderating role of environmental uncertainty, within the Asian context.

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 aims to examine how various green HRM practices – such as hiring, training, pay and rewards and teamwork – impact overall green behaviour by considering the mediating roles of task-related and voluntary green behaviours and the moderating effect of environmental concern.

The data for this study was collected from 398 employees of manufacturing companies in North India using purposive sampling. Structural equation modelling was employed to test the hypothesised relationships, while bootstrapping and the normal theory method were used for the mediation analysis. The Hayes Process Macro was applied for the moderation analysis.

The findings revealed significant relationship between green HRM practices and employees’ green behaviour with task-related and voluntary green behaviours acting as a significant mediator. Additionally, environmental concerns significantly moderate these relationships.

The study offers implications for HR managers, practitioners and policymakers, highlighting the importance of incorporating environmental aspects when framing their policies. Integrating various green HRM practices is essential to create environmental responsibility within the organisation.

Research on Green HRM and employee behaviour is in its nascent stage in developing countries like India, particularly within the manufacturing sector.

Environmental concerns and the urgent issues of climate change have shifted the organization’s focus toward achieving sustainability. Therefore, this study aims to evaluate the complex relationships among green human resource management (GHRM), green innovation (GI), green human capital (GHC) and sustainable performance (SP).

To investigate the relationships, the study employed partial least square structural equation modeling to run an analysis on 384 managers working in the hotel sector in Egypt, selected through a simple random sampling technique.

The results demonstrate that GHRM positively influences both GI and GHC. Additionally, GI and GHC have a positive impact on SP. Furthermore, GHRM directly contributes to SP, with GI and GHC acting as significant mediators in the relationship between GHRM and SP.

This study advances theoretical understanding and offers practical insights by employing the resource-based view theory and the ability-motivation-opportunity theory.

This research introduces and empirically tests a novel conceptual framework that comprehensively assesses the impacts of GHRM, GI and GHC on SP.

This study, using stakeholder theory and diffusion of innovations (DOIs), aims to examine the readiness of Omani health-care firms to adopt artificial intelligence (AI). This adoption is seen as a key step towards ensuring green innovation and sustainable performance (SP) in the health-care sector.

This study adopted convenience and referral sampling techniques to enhance the response rate for the limited number of health-care firms using AI. Using explanatory research design, structure equation modelling and employees as the unit of analysis, a random sample technique is used to distribute the structured questionnaire to five hospitals in North Al-Batinah, including Shinas, Liwa and Sohar cities. Smart PLS 4.1 analyses the responses.

The research demonstrates that AI could significantly enhance SP, a finding that is of utmost importance in the current health-care landscape. This study also tested green knowledge sharing as a boundary condition. Furthermore, the study’s findings indicate that AI leads to the emergence of green innovation and SP, suggesting that firms are willing to adopt AI and achieve the sustainable development goals (SDGs).

This study implies that stakeholders, including the Omani Government and Middle Eastern firms, should prioritize investments in AI technologies tailored to sustainability initiatives.

This research study makes three significant and unique contributions. Firstly, it uniquely integrates stakeholder and DOIs theories to explain the mediating function of green innovation and the moderating effect of green knowledge sharing. Secondly, it provides a unique Middle Eastern context, where the government’s focus on the health sector is crucial. Finally, this study outlines a clear and actionable pathway for the Middle East to achieve the SDGs, thereby enlightening the reader on the potential of AI in the health-care sector.

The current study focuses on the relationship between total quality management (TQM) and sustainable performance (SP) and examines how TQM practices can facilitate firms' achievement of sustainable performance. Knowledge management (KM), with its four dimensions, i.e. knowledge creation (KCR), knowledge acquisition (KAC), knowledge sharing (KSH) and knowledge application (KAP), is also an essential factor for organizations. Therefore, this study also focuses on the mediating role of KM in the relationship between TQM and sustainable performance.

This study used a survey method to collect data from the managers of 485 manufacturing SMEs working in five major industrial cities in Pakistan. Collected data were analyzed through PLS-SEM with the help of smart-PLS.

The study's findings reveal that TQM practices positively influence the environmental and economic sustainability of the firm. At the same time, there is no evidence that TQM practices positively affect the social sustainability of the firm. Results further elaborate that TQM practices significantly affect all four dimensions of KM. Moreover, KM positively affects the two dimensions of SP, i.e. economic and social sustainability, but surprisingly, the impact of KM on environmental sustainability is not found. Finally, results indicate the significant mediating role of KM between TQM and SP.

This study contributes to bridging research gaps in the literature and advances how TQM, directly and indirectly, helps firms improve sustainable performance via the mediating role of KM.

This study aims to examine the moderating impact of audit quality (AQ) on the relationship between environmental, social and governance (ESG) disclosure and financial performance (FP) in the Indian context.

The study sample consists of 218 Indian firms, for which Credit Rating Information Services of India Limited has published the ESG scores. Panel data estimation technique is used to examine the direct and moderating impacts. Furthermore, the two-stage least square estimation technique is used for robustness checks.

The study finds a positive impact of ESG score and its components on FP. The findings support the positive “revisionist” hypothesis. The results demonstrate that AQ significantly moderates the relationship between ESG scores and FP. It implies that the impact of ESG disclosure on FP is considerably greater for the Big-4.

The study enriches the existing knowledge by providing empirical evidence on the moderating role of AQ on the ESG disclosure and FP relationship. The findings have several policy implications.