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This paper explores whether fintech paves the way for the transition to carbon neutrality in the context of China’s climate policy uncertainty (CCPU) and the influence of the ocean carbon sink market.

We apply a novel wavelet analysis technique to investigate the time-frequency dependence between the CCPU index, the CSI (China Securities Index) Fintech Theme Index (CFTI) and the Carbon Neutral Concept Index (CNCI).

The empirical results show that CCPU and CFTI have a detrimental effect on CNCI in high-frequency bands. Furthermore, in low-frequency domains, the development of CFTI can effectively promote the realization of carbon neutrality.

Our findings show that information from the CCPU and CFTI can be utilized to forecast the movement of CNCI. Therefore, the government should strike a balance between fintech development and environmental regulation and, hence, promote the use of renewable energy to reduce carbon emissions, facilitating the orderly and regular development of the ocean carbon sink market.

The development of high-quality fintech and positive climate policy reforms are crucial for achieving carbon neutrality targets and promoting the growth of the marine carbon sink market.

Supply chains need to be made viable in this volatile and competitive market, which could be possible through digitalization. This study is an attempt to explore the role of Industry 4.0, smart supply chain, supply chain agility and supply chain resilience on sustainable business performance from the lens of natural resource-based view.

The study tests the proposed model using a covariance-based structural equation modelling and further investigates the ranking of each construct using the artificial neural networks approach in AMOS and SPSS respectively. A total of 234 respondents selected using purposive sampling aided in capturing the industry practices across supply chains in the UK. The full collinearity test was carried out to study the common method bias and the content validity was carried out using the item content validity index and scale content validity index. The convergent and discriminant validity of the constructs and mediation study was carried out in SPSS and AMOS V.23.

The results are overtly inferring the significant impact of Industry 4.0 practices on creating smart and ultimately sustainable supply chains. A partial relationship is established between Industry 4.0 and supply chain agility through a smart supply chain. This work empirically reinstates the combined significance of green practices, Industry 4.0, smart supply chain, supply chain agility and supply chain resilience on sustainable business value. The study also uses the ANN approach to determine the relative importance of each significant variable found in SEM analysis. ANN determines the ranking among the significant variables, i.e. supply chain resilience > green practices > Industry 4.0> smart supply chain > supply chain agility presented in descending order.

This study is a novel attempt to establish the role of digitalization in SCs for attaining sustainable business value, providing empirical support to the mediating role of supply chain agility, supply chain resilience and smart supply chain and manifests a significant integrated framework. This work reinforces the integrated model that combines all the constructs dealt with in silos so far in prior literature.

The aim of this study is to review the literature on how intellectual capital (IC) contributes to the decarbonization efforts of firms. It explores how carbon accounting can measure the components of IC in decarbonization efforts to balance profitability with environmental and social goals, particularly in promoting decent work and economic growth (Sustainable Development Goal [SDG] 8 and its targets [2, 5, 6, 8]). Moreover, it emphasises the importance of multi-stakeholder partnerships for sharing knowledge, expertise, technology, and financial resources (SDG17-Target 17.G) to meet SDG8.

As a consolidated methodological approach, a systematic literature review (SLR) was used in this study to fill the existing research gaps in sustainability accounting. To consolidate and clarify scholarly research on IC towards decarbonization, 149 English articles published in the Scopus database and Google Scholar between 1990 and 2024 were reviewed.

The results highlight that the current research does not sufficiently cover the intersection of carbon accounting and IC in the analysis of decarbonization practices. Stakeholders and regulatory bodies are increasingly pressuring firms to implement development-focused policies in line with SDG8 and its targets, requiring the integration of IC and its measures in decarbonization processes, supported by SDG17-Target 17.G. This integration is useful for creating business models that balance profitability and social and environmental responsibilities.

The integration of social dimension to design sustainable business models for emission reduction and provide a decent work environment by focusing on SDG17-Target 17.G has rarely been investigated in terms of theory and practice. Through carbon accounting, IC can be a key source of SDG8-Targets 8.[2, 5, 6, 8] and SDG17-Target 17.G. Historically, these major issues are not easily aligned with accounting research or decarbonization processes.

The COVID-19 pandemic has caused major disruptions and revealed the fragilities in supply chains. This crisis has re-opened the debate on supply chain resilience and sustainability. This paper aims to investigate distinct impacts of COVID-19 on supply chains. It identifies both short- and medium-to-long-term measures taken to mitigate the different effects of the pandemic and highlights potential transformations and their impacts on supply chain sustainability and resilience.

To address the purpose of the study, a qualitative research approach based on case studies and semi-structured interviews with 15 practitioners from various supply chain types and sectors was conducted. Studied organizations included necessary and non-necessary supply chain sectors, which are differently impacted by the COVID-19 pandemic.

This study reveals five main challenges facing supply chains during COVID-19, including uncertain demand and supply, suppliers' concentration in specific regions, globalized supply chains, reduced visibility in the supply network, and limited supplier capacity. To help mitigate these challenges and develop both sustainability and resilience, this paper identifies some mitigating actions focusing on the promotion of the health and wellbeing of employees and supply chain stabilization. Further, in the post-COVID era, sustainable and resilient supply chains should consider regionalization of the supply chain, diversification of the supply network, agility, collaboration, visibility, and transparency; and should accelerate the use of smart technologies and circular economy practices as dynamic capabilities to improve supply chain resilience and sustainability.

This study contributes to exploring the sustainability- and resilience-related challenges posed by the COVID-19 pandemic. Its findings can be used by researchers and supply chains decision-makers to limit disruptions and improve responsiveness, resilience, sustainability, and restoration of supply chains. The results support benchmarking through sharing of the best practices and organizations can also integrate the different capabilities discussed in this study into the processes of selection and auditing of their suppliers.

This paper aims to present a systematic literature review of 176 studies relating to change management in the context of process optimization and to investigate how companies effectively use change management to optimize processes across different industrial sectors.

Descriptive statistics are used to represent patterns, trends and correlations between change management strategies, research methods applied for processes optimization and industry field. A comprehensive analysis of the papers’ keywords, crossed with research methods and industrial sectors, allowed us to substantiate the results in analytic terms. For some selected studies, chosen on the basis of their significance to the research field, the contents were mapped and discussed in detail.

This study provides numerous insights into the various applications of change management across different industry fields. In general, change management appears to be no longer a theoretical discipline, showing instead practical relevance, which is reflected in testing theories through case studies and real implementations. The review emphasizes the need for careful and systemic planning by companies, effective communication, employee involvement and supportive organizational culture. These factors are crucial for enhancing process efficiency and employee acceptance of change. Digital technologies also prove to be valuable support for change management during process optimization.

The innovative contribution of this paper consists of the joint perspective taken when looking at process optimization and the application of change management strategies. Such a perspective favors an in-depth examination of the interactions between the two aspects and provides more comprehensive results compared to the existing literature.

The purpose of this study is to understand how leaders of entrepreneurial small and medium-sized enterprises (SMEs) in Australia and Pakistan strategise and design their organisational environments to enable innovation and enhanced organisational performance.

Drawing from the resource-based view (RBV) theory, this study investigates the mediating role of workplace innovation between design leadership and organisational performance across entrepreneurial SMEs in Australia and Pakistan. Data were obtained from 367 top-level executives in Australia and 367 from Pakistan using paper-based and online surveys.

The results highlight significant cross-country differences, indicating that entrepreneurial SMEs in Pakistan tend to overlook the creation of an enabling work environment favourable for innovation, which reduces the positive impact on organisational performance. In contrast, Australian SMEs exhibit a stronger alignment between innovation and performance outcomes.

The study makes a theoretical contribution by extending RBV theory within the contexts of design leadership, workplace innovation and SME performance, particularly in comparative international settings.

The findings offer actionable strategies for SME leaders, particularly in developing economies, highlighting the significance of encouraging internal abilities such as a conducive innovation culture. This could model strategic development and training schemes designed to achieve sustainable competitive advantage through improved organisational performance.

This study uniquely reveals the differential mediating effect of workplace innovation on the design leadership–performance nexus in developed versus developing countries. The absence of significant mediation in Pakistan stresses the distinct entrepreneurial underlying forces and challenges faced by SMEs in developing economies.

In this study, the authors examine artificial knowledge as a fundamental stream of knowledge management for sustainable and resilient business models in supply chain management (SCM). The study aims to provide a comprehensive overview of artificial knowledge and digitalization as key enablers of the improvement of SCM accountability and sustainable performance towards the UN 2030 Agenda.

Using the SCOPUS database and Google Scholar, the authors analyzed 135 English-language publications from 1990 to 2022 to chart the pattern of knowledge production and dissemination in the literature. The data were collected, reviewed and peer-reviewed before conducting bibliometric analysis and a systematic literature review to support future research agenda.

The results highlight that artificial knowledge and digitalization are linked to the UN 2030 Agenda. The analysis further identifies the main issues in achieving sustainable and resilient SCM business models. Based on the results, the authors develop a conceptual framework for artificial knowledge and digitalization in SCM to increase accountability and sustainable performance, especially in times of sudden crises when business resilience is imperative.

The study results add to the extant literature by examining artificial knowledge and digitalization from the resilience theory perspective. The authors suggest that different strategic perspectives significantly promote resilience for SCM digitization and sustainable development. Notably, fostering diverse peer exchange relationships can help stimulate peer knowledge and act as a palliative mechanism that builds digital knowledge to strengthen and drive future possibilities.

This research offers valuable guidance to supply chain practitioners, managers and policymakers in re-thinking, re-formulating and re-shaping organizational processes to meet the UN 2030 Agenda, mainly by introducing artificial knowledge in digital transformation training and education programs. In doing so, firms should focus not simply on digital transformation but also on cultural transformation to enhance SCM accountability and sustainable performance in resilient business models.

This study is, to the authors' best knowledge, among the first to conceptualize artificial knowledge and digitalization issues in SCM. It further integrates resilience theory with institutional theory, legitimacy theory and stakeholder theory as the theoretical foundations of artificial knowledge in SCM, based on firms' responsibility to fulfill the sustainable development goals under the UN's 2030 Agenda.

During the planting process, agricultural products produce large amounts of greenhouse gas (GHG) emissions. This has placed tremendous pressure on sustainable global development. Many countries and regions in the world have adopted intensive subsistence cultivation methods when planting maize; however, limited studies exist on these methods. The main purpose of this research is to show the impact of climate change on maize yields and carbon footprint (CF) in South Korea over 10 years, find the proper operating method and promote the advanced combination of inputs for the sustainable development of maize farmers.

This study used survey data from the South Korea Rural Development Administration of 2010, 2014 and 2019 to estimate the CF of maize planting under intensive subsistence cultivation. Life-cycle assessment was used to determine the CF. Farmers were grouped according to significant differences in yield and GHG emissions. Linear regression was used to measure the dependence of the main contributors on the CF production and carbon efficiency.

In South Korean maize planting, N in chemical fertiliser was the most significant contributor to the CF and organic fertiliser was the most significant input. The use of chemical and organic fertilisers significantly affects the production of the CF and carbon efficiency. Households in the high-yield and low-GHG emission groups are more sustainable because they generate the least GHG when producing and earning through maize cultivation. Globally, maize production in South Korea has a relatively low CF and maize production produces fewer GHG.

This study provides information for policymakers to determine key operational options for reducing GHG emissions using intensive subsistence cultivation of maize production in South Korea and other countries.

The purpose of this paper is to discuss the inheritance of a business from the Islamic accounting perspective.

The paper adapts the relevant provisions of conventional accounting standards and practices that conform to Sharīʿah (Islamic law). In addition, the provisions of the Islamic accounting standard for musharakah (AAOIFI’s FAS No. 4) found to be relevant are also adapted.

The study shows that the assets of an inherited business should be measured at their fair values and that liabilities and legacies must be deducted therefrom with the view to arriving at the equity (or residue). The equity is then distributed among the heirs based on the sharing ratio established according to the Noble Qurʾān, the Sunnah (the Prophet’s way) and Muslim jurists’ views. Therefore, the inherited business becomes a family business as each heir is admitted into it. By extension, Islam emphasizes that the business should remain a going concern to generate income to sustain the welfare of the heirs.

The discussion of the paper is limited to the inheritance of a business and its going concern in line with the Sharīʿah.

Special attention should be paid to the inherited business to ensure not only its continuity to generate income for the heirs but also that each heir gets a correct share of the equity of the business as regulated by the Sharīʿah.

This study links Islamic inheritance to the going concern of the business, which from all indications has not been given full consideration by previous studies.

This study explores the relationships between corporate board characteristics (CBCs) and corporate social responsibility budget (CSRB) of selected Bangladeshi banks. CSRB was regarded as the sole dependent variable. In contrast, CBCs was separated into three independent constructs: board members' age (BMA), board members’ educational level (BMEL) and the number of board meetings per year (NBMY). A single moderator, corporate reputation (CR), was used to assess the moderating impact on the direct relationships.

Annual reports from 2017 to 2021 (5 years) of 25 selectively listed Bangladeshi banks were used as study samples. Further, the researcher conducted informal interviews with 251 board members of those selected banks using a semi-structured questionnaire. The study used “multiple regression analysis” to evaluate the moderating effects on the three direct relationships and “Pearson's correlation coefficient” to assess the immediate impacts.

After analysis, the results revealed that all the three independent components, BMA, BMEL and NBMY, have substantial positive relationships with the dependent variable, CSRB. Moreover, it was identified that CR can moderate (strengthen) all the three direct relationships. 

Corporate governance (CG) and CSR are two hot topics both in academia and practice. This study highlighted the corporate board characteristics and CSR budget, two new dimensions of CG literature that are required to be paid more attention to. The researcher expects this study to enhance the literature focused on these newer dimensions of CG that might benefit both academics and practitioners.