Search results

Sustainability has been receiving increasing attention in recent times, due to increasing pressures from consumers and stakeholders. Based on few selected indicators, we suggest a method for calculating and forecasting the degree of sustainability supply chain considering the case of the IKEA Group.

In order to predict the sustainability of IKEA’s supply chain, utilizing IWAY fulfillment scores, this research uses the concept and theory of grey prediction models and moving probability-based Markov models.

According to the findings of prediction, we observe that the level of supply chain sustainability is declining for the case in the forecast year 2022. The results are perceived as per the outcomes of the first-order, one-variable-based grey prediction model (GM (1, 1) model) and the grey moving probability state Markov model-based error correction.

Operationalizing sustainability, we consider the contribution a company’s supply chain toward the advancement of human rights, ethical labor practices, environmental improvement and anti-corruption principles into the account of supply-chain sustainability.

In order to understand the future trends in the supply chain sustainability performances of the firms and make corrective actions, managers may take a note on the results of prediction and they can subsequently work on the policy implications.

We build an advanced prediction model for forecasting the level of sustainability performances for a case firm using the indicator of human rights, ethical labor practices, environmental improvement and anti-corruption principles.

This study aims to empirically examine the influence of transformational leadership on job satisfaction in Jordanian commercial banks through knowledge sharing as a mediator. The data were collected from 232 employees and then analyzed through regression analysis using SPSS. The results revealed that there is a significant influence of transformational leadership on job satisfaction, as well as a significant influence of knowledge sharing on this relationship. These findings imply that if managers adopt transformational leadership, their subordinates can be satisfied with their jobs, specifically if they facilitate knowledge sharing. This study sheds light on improving organizational performance and employee engagement in a specific context and provides excellent direction for future contributions.

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.

In an era marked by growing environmental concerns, businesses are increasingly recognizing the importance of Corporate Social Responsibility (CSR) in influencing customer behavior, particularly in the context of sustainability and green practices. This paper aims to examine the impact of Corporate Social Responsibility (CSR) on Customer Green Behavior (CGB) through the mediating role of corporate image, service quality, customer trust and customer satisfaction.

A convenient sampling technique was employed to collect the data sample. A total of 741 questionnaires were distributed across four different hotel sectors in China. By using Structural Equation Modeling, the results suggest that CSR significantly influences CGB. Moreover, corporate image, service quality, customer trust and customer satisfaction show a partial mediating effect in the relationship between CSR and CGB.

The study findings suggest that the hotel industry should invest in CSR initiatives to enhance CGB by conducting pro-environmental activities. This study emphasizes how important CSR initiatives are in encouraging customers to adopt eco-friendly behavior. Overall, the results of this study extend the understanding of CSR, CGB, corporate image, service quality, customer trust and customer satisfaction in the context of the hotel industry and offer theoretical and managerial implications for developing and developed economies.

The originality value of this research lies in its comprehensive examination of the mediating effects of corporate image, service quality, customer trust and customer satisfaction on the relationship between CSR and CGB in the hotel industry. Furthermore, the study’s focus on the specific context of China adds novel insights to the existing literature on CSR and CGB. Discussions, limitations and research suggestions for future study are also provided.

This study aims to examine whether corporate culture and stakeholder type influence the level of corporate social responsibility disclosure (CSRD) and, if so, the motivations behind this.

An experimental method was adopted in this study to achieve the research objectives by evaluating the perceptions and motivations for CSRD among 120 participants (financial managers and accountants) from 50 financial institutions listed on Boursa Kuwait.

Results indicate that perceptions of CSRD are strongly affected by stakeholder type but not corporate culture. When these two factors are considered jointly, they do not affect the level of CSRD. Regarding motivations, participants from Conventional Financial Institutions seek legitimacy by opting to provide higher levels of CSRD to both shareholders and the general public than those from Islamic Financial Institutions.

This study has implications for three groups: institutions, society and accountants. Each group plays a crucial role in how financial institutions practicing corporate social responsibility (CSR).

Few studies have compared CSR practices between these two types of institutions, with most being descriptive. To the best of the author’s knowledge, this study is the first to use an experimental approach, which controls for all potential factors determining CSRD.

The study aims to investigate the association between environmental reporting (ER) and firm performance and whether board independence plays any role in this relationship in the context of Bangladesh, an emerging economy.

The study has used a sample of 289 firm-years derived from the listed manufacturing companies of Bangladesh for the years 2018–2023. To measure ER, content analysis has been performed. Financial performance has been calculated using both accounting-based (ROA, ROE and EPS) and market-based (Tobin’s Q) performance measures. Two-step system generalized method of moments method has been used to test the hypotheses.

The study has found a very low level of ER practice by the sample firms. The regression results show a positive and significant impact of ER on both accounting-based and market-based performance measures. In addition, existence of greater board independence is found to positively affect this relationship between ER and performance.

The findings of the study emphasize the importance of ER in improving performance which will have significant implications for the practitioners. Besides, the importance of greater board independence in enhancing the capability of ER to improve performance will provide valuable insights to the policymakers and regulators.

To the best of the authors’ knowledge, this is the first study to investigate the role of an effective corporate mechanism, board independence, in improving the relationship between ER and performance in the context of an environmentally sensitive country such as Bangladesh.

The purpose of this paper is to highlight and compare insights from research conducted in the field of accounting and reporting for Sustainable Development Goals (SDGs) in the public, not-for-profit and hybrid sectors. It is also an introduction to the special issue on “Sustainability Accounting and Reporting for Sustainable Development Goals (SDGs): Progress, Challenges, and Future Research Agenda”.

This paper reviews the findings and reflections in the academic literature on developments in the SDG accounting and reporting practices across public, not-for-profit and hybrid sectors globally.

The findings of the review indicate that SDG accounting and reporting practices of public, not-for-profit and hybrid sectors are still in their infancy. Considerable political and organisational barriers hinder the achievement of SDGs. Nonetheless, aligning local and global goals, engaging stakeholders effectively and implementing robust progress monitoring and review systems can facilitate a meaningful engagement with the SDGs. The special issue articles offer decision-makers valuable insights on the factors enabling the adoption and implementation of SDGs.

This paper contributes to the ongoing discussions on the role of accounting and reporting processes within public, not-for-profit and hybrid sectors in advancing the achievement of SDGs.