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This conceptual article’s primary aim is to identify the significant stakeholders of the digital identity system (DIS) and then highlight the impact of artificial intelligence (AI) on each of the identified stakeholders. It also recommends vital points that could be considered by policymakers while developing technology-related policies for effective DIS.

This article uses stakeholder methodology and design theory (DT) as a primary theoretical lens along with the innovation diffusion theory (IDT) as a sub-theory. This article is based on the analysis of existing literature that mainly comprises academic literature, official reports, white papers and publicly available domain experts’ interviews.

The study identified six significant stakeholders, i.e. government, citizens, infrastructure providers, identity providers (IdP), judiciary and relying parties (RPs) of the DIS from the secondary data. Also, the role of IdP becomes insignificant in the context of AI-enabled digital identity systems (AIeDIS). The findings depict that AIeDIS can positively impact the DIS stakeholders by solving a range of problems such as identity theft, unauthorised access and credential misuse, and will also open a possibility of new ways to empower all the stakeholders.

The study is based on secondary data and has considered DIS stakeholders from a generic perspective. Incorporating expert opinion and empirical validation of the hypothesis could derive more specific and context-aware insights.

The study could facilitate stakeholders to enrich further their understanding and significance of developing sustainable and future-ready DIS by highlighting the impact of AI on the digital identity ecosystem.

To the best of the authors’ knowledge, this article is the first of its kind that has used stakeholder theory, DT and IDT to explain the design and developmental phenomenon of AIeDIS. A list of six significant stakeholders of DIS, i.e. government, citizens, infrastructure providers, IdP, judiciary and RP, is identified through comprehensive literature analysis.

This paper aims to enlighten stakeholders about critical success factors (CSFs) in developing intelligent autonomous systems (IASs) by integrating artificial intelligence (AI) with robotics. It suggests a prioritization hierarchy model for building sustainable ecosystem for developing IASs.

This paper is based on the existing literature and on the opinion of 15 experts. All the experts have minimum of eight years of experience in AI and related technologies. The CSF theory is used as a theoretical lens and total interpretative structure modelling (TISM) is used for the prioritization of CSFs.

Developing countries like India could leverage IASs and associated technologies for solving different societal problems. Policymakers need to develop basic policies regarding data collection, standardized hardware, skilled manpower, funding and start-up culture that can act as building blocks in undertaking sustainable ecosystem for developing IASs and implementing national AI strategy. Clear-cut regulations need to be in place for the proper functioning of the ecosystem. Any technology that can function properly in India has better chances of working at the global level considering the size of the population.

This paper had all its experts from India only, and that makes the limitation of this paper, as there is a possibility that some of the factors identified may not hold same significance in other countries.

Stakeholders will understand the critical factors that are important in developing sustainable ecosystem for IASs and what should be the possible order of activities corresponding to each CSF.

The paper is the first of its kind that has used the CSF theory and TISM methodology for the identification and prioritization of CSFs in developing IASs. Further, eight significant factors, that is, emerging economy multinational enterprises (EMNEs), governance, utility, manpower, capital, software, data and hardware, have come up as the most important factors in integrating AI with robotics in India.

The disconnect between producers and consumers is a fundamental issue causing irregularities, inefficiencies and leakages in the agricultural sector, leading to detrimental impacts on all stakeholders, particularly farmers. Despite the potential benefits of Metaverse technology, including enhanced virtual representations of physical reality and more efficient and sustainable crop and livestock management, research on its impact in agriculture remains scarce. This study aims to address this gap by identifying the critical success factors (CSFs) for adopting Metaverse technology in agriculture, thereby paving the way for further exploration and implementation of innovative technologies in the agricultural sector.

The research employed integrated methodology to identify and prioritise critical success criteria for Metaverse adoption in the agricultural sector. By adopting a mixed-method technique, the study identified a total of 15 CSFs through a literature survey and expert consultation, focusing on agricultural and technological professionals and categorising them into three categories, namely “Technological”, “User Experience” and “Intrinsic” using Kappa statistics. Further, the study uses grey systems theory and the Ordinal Priority Approach to prioritise the CSFs based on their weights.

The study identifies 15 CSFs essential for adopting Metaverse technology in the agricultural sector. These factors are categorised into Technological, User Experience-related and Intrinsic. The findings reveal that the most important CSFs for Metaverse adoption include market accessibility, monetisation support and integration with existing systems and processes.

Identifying CSFs is essential for successful implementation as a business strategy, and it requires a collaborative effort from all stakeholders in the agriculture sector. The study identifies and prioritises CSFs for Metaverse adoption in the agricultural sector. Therefore, this study would be helpful to practitioners in Metaverse adoption decision-making through a prioritised list of CSFs in the agricultural sector.

The study contributes to the theory by integrating two established theories to identify critical factors for sustainable agriculture through Metaverse adoption. It enriches existing literature with empirical evidence specific to agriculture, particularly in emerging economies and reveals three key factor categories: technological, user experience-related and intrinsic. These categories provide a foundational lens for exploring the impact, relevance and integration of emerging technologies in the agricultural sector. The findings of this research can help policymakers, farmers and technology providers encourage adopting Metaverse technology in agriculture, ultimately contributing to the development of environment-friendly agriculture practices.

This study aims to establish whether the corporate social responsibilities (CSR) practices of Islamic banks are compatible with the sustainable development goals (SDGs) of the United Nations.

A documentary research method was applied by examining the annual reports of selected Islamic banks from Bangladesh, Indonesia, Pakistan, the UAE and Malaysia for 2020, which coincided with the COVID-19 pandemic.

The results indicate that Islamic banks discharged various CSR activities and contributed huge funds toward achieving the SDGs of the United Nations. Specifically, the banks prioritized the following CSR sectors: education, health, environmental protection and disaster relief and management. Besides, they provided support to micro and small businesses toward poverty alleviation.

This study examined only CSR reports of the selected Islamic banks for 2020.

The findings have practical implications that may enable Islamic banks across the globe to improve their CSR initiatives, activities and reporting toward realizing the SDGs. They are also helpful to policymakers and regulators for the provisions of policies and regulations to motivate or mandate Islamic banks to effectively improve their CSR practices.

CSR practices of Islamic banks can significantly support the SDGs toward mitigating many economic and social problems.

This study applied a relevant but rarely used method to explore the role of CSR practices of Islamic banks in achieving the SDGs.

The fabrication and characterization of a hydrogel-based conductometric sensor have been carried out. The purpose of this research is to fabricate a small robust hydrogel-based conductometric sensor for real-time monitoring of pH in the physiological range.

A pH-responsive Chitosan/Gelatin composite hydrogel has been used for this purpose. This study reports and analyzes the sensing response obtained from four hydrogel compositions with varying Chitosan/Gelatin ratios. The pH-responsive nature of the hydrogel has been mapped out through volumetric and conductometric tests. An attempt has been made to correlate these characteristics with the physico-chemical nature of the hydrogel through scanning electron microscopy, Fourier transform infrared spectroscopy and X-ray diffraction techniques.

The four hydrogel compositions differed on the basis of gel composition ratios; the conductometric analysis results prove that the sensor with the hydrogel composition (Chitosan 2 per cent, Gelatin 7 per cent, ratio 1:2) produces the best pH resolution in the pH range of 4 to 9. The sensing mechanisms and the differences obtained between individual sensor outputs have been discussed in detail. On the basis of this extensive in vitro assessment, it has been concluded that while key pendant functional groups contribute to pH-responsive characteristics of the hydrogel, the overall sensitivity of the sensors gel component to surrounding pH is also determined by the crystalline to amorphous ratio of the hydrogel composite, its interpenetrating cross-linked structure and the relative ratio of the hydrophilic to the pH-sensitive components.

The conductometric sensor results prove that the fabricated sensor with the shortlisted hydrogel composition shows good sensitivity in the physiological pH range (4 to 9) and it has the potential for use in point of care medical devices for diagnostic purposes.

This is the first reported version of the fabrication and testing and analysis/comparison of a hydrogel-based conductometric sensor based on this composition. The work is original and has not been replicated anywhere.

The purpose of this research is to assess how full-time tenured academic staff promotion practices (SPP) in Malaysian private universities (MPUs) influence academic staff engagement (SE) and academic staff performance (SP).

The research used quantitative and descriptive methods, focusing on MPUs' academic staff as the unit of analysis. Sampling involved simple random and stratified techniques, with 314 academic personnel surveyed. Participant data was collected through a questionnaire, and study hypotheses were tested using partial least squares structural equation modeling (PLS-SEM) via a bootstrapping approach.

The findings show that SE somewhat mediates the connection between SPP and SP and that SPP significantly influences SP.

This study emphasizes the importance of impartiality and transparency within university administration when promoting academic staff. Universities should adopt modern strategies and approaches for advancing their employees to higher positions, doing so will motivate employees to fully invest in their work, leading to sustained high-performance levels.

This research has substantially improved the understanding and the practical utilization of literature about SP, SPP and SE. This improvement can potentially facilitate the development of models, theories, research initiatives, and practical strategies geared toward enhancing staff efficiency.

Most research on tax evasion focused on microeconomic variables revolving around perceptions and decisions of individual taxpayers. However, a new wave of research is now investigating the role of macroeconomic variables in inducing tax evasion. This study adds to the limited studies in this new direction of research. Previous studies found that inflation, low gross domestic product (GDP) growth and gross fixed capital formation causes recession, increases unemployment, raise interest rates, hurts both domestic and foreign direct investments. This study examined the relationship between these variables and estimated tax evasion in Sub-Saharan Africa.

The study adopts a correlation research design with 2,300 data points collected from 23 countries in Sub-Saharan Africa. Specifically, tax to GDP ratio, gross fixed capital formation per GDP and the GDP annual growth report from each country for the period 2011–2020 was retrieved. Generalised least square regression technique was employed to analyse the data due to the presence of heteroskedasticity in the model and random effect was utilized based on the Hausman test. To avoid misspecification and biased result; therefore, all relevant test was conducted including the multicollinearity test.

The results indicate that GDP annual growth and gross fixed capital formation have a significant negative impact on estimated tax evasion in Sub-Saharan Africa. The findings further indicate a negative but insignificant relationship between inflation and estimated tax evasion in Sub-Saharan Africa. The study concludes that both GDP annual growth rate and gross fixed capital formation negatively influence estimated tax evasion and the policy implications in the African continent were discussed.

The new findings on the effects of GDP annual growth, growth fixed capital formation and inflation on estimated tax evasion provide novel knowledge that is currently lacking in the current literature, specifically Sub-Saharan African continent.

This paper aims to establish whether Jaiz Bank Nigeria, Plc (JBNP) adopts the corporate social responsibility (CSR) practice and disclosure of Islami Bank Bangladesh (IBBL) as the latter provided managerial and technical assistance to the former.

The data were extracted from the annual reports and accounts of the banks from 2013 to 2017.

The study established that over the period, IBBL had clearly disclosed sector-wise CSR expenditures and the number of beneficiaries, such as humanitarian and disaster relief, education, health and environment, among others, for the welfare of the poor and the needy in the country. However, the CSR practice and disclosure of IBBL have not yet been adopted by JBNP. It only discharges CSR activities through its foundation called Jaiz Foundation, with unlawful income based on the doctrine of necessity, as approved by the Financial Regulation Advisory Council of Experts (FRACE) of the Central Bank of Nigeria (CBN). Further, the total amount to expend for CSR activities is located in the statement of sources and uses of charity funds.

The study covered only two Islamic Banks. Besides, only CSR aspects for the community service and development over five years were examined.

It is suggested that JBNP should adopt the CSR practice and disclosure of IBBL for the welfare of the poor and the needy in Nigeria.

Adopting the IBBL CSR practice and disclosure by JBNP would contribute to the minimization of the incidence of poverty in Nigeria.

This study, to the best knowledge of the researchers, is among the few of its kind that deeply evaluated the CSR expenditure of Islamic banks solely for the welfare of the poor and the needy of the society.

This research explores the spillovers and portfolio implications for green bonds and environmental, social and governance (ESG) assets in the context of the rapidly expanding trend in green finance investments and the need for a green recovery in the post-COVID-19 era.

This study utilizes Diebold and Yilmaz’s (2014) spillover method and portfolio strategies (hedge ratio, optimal weights and hedging effectiveness) for the data starting from February 29, 2012, to March 14, 2022.

The study’s findings reveal that the lower volatility spillover is evidenced between the green bonds and ESG stocks during tranquil and turbulent periods (e.g. COVID-19 and Russia-Ukraine War). Furthermore, hedging costs are lower both in normal times and during economic slumps. Investing the bulk of the funds in green bonds makes it possible to achieve maximum hedging effectiveness between the S&P green bond (GB) and the S&P 500 ESG.

Both investors and policymakers may use these findings to make wise investment and policy choices to achieve post-COVID environmental sustainability.

Unlike previous research, this is the first to explore the interconnectedness among the major global and country-specific green bonds and ESG assets. The major findings of this study about the lower volatility spillovers and hedging costs between green bonds and ESG assets during the tranquil and turbulent periods may contribute to the post-COVID investment portfolio for environmental sustainability.