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The current analysis aims to explore the role of cash holdings in the nexus of national governance and capital investment (CIN).

To achieve this aim, the authors sample the nonfinancial enterprises from 5 Brazil, Russia, India, China, South Africa (BRICS) economies and employ system generalized method of moments(GMM) models as an estimation technique.

The empirical analysis infers that national governance has a positive relationship with CIN and a negative relationship with cash holdings. The cash holdings negatively determine CIN. However, the cash holdings show a positive relationship with CIN in the presence of the national governance index (NGI).

The important policy layout of the current analysis is that corporate managers should reduce cash holdings during better governance situations. Alternatively, corporate managers can disentangle the negative impact of bad country governance conditions on CIN by holding more cash.

The study is innovative as it explores mediating impact of cash holdings in the NGI-CIN nexus.

Oil and gas sector has more disruptions regarding its logistics management than any other industry. It is critical to understand which external security threats disrupt the oil and gas supply chain (OGSC). Recently, the time interval between these disruptions became frequent. the purpose of this paper is to identify key logistics elements that lead to such disruptions which would greatly benefit the oil and gas industry in developing more effective mitigation measures and resilient practices in the future.

This research develops the theoretical framework through a critical review of all theories related to resilience, logistics disruptions and mitigation methods in the oil and gas industry. Afterward, semi-structured interviews were conducted with executives in the Egyptian oil and gas industry to develop a conceptual framework. Finally, an empirical study was conducted through questionnaires with managers in the Egyptian oil and gas sector to develop the applied framework.

This research revealed that achieving an elevated level of flexibility, redundancy, visibility and collaboration in the Egyptian OGSC will significantly increase the level of resilience in the sector and consequently help in mitigating probable logistics disruptions.

This research contributes to academia by providing a conceptual framework for the most common logistics disruptions in the Egyptian OGSC and providing practitioners with the best resilience practices that are feasible and effective in mitigating logistics disruptions.

Previous research studied disruptions in OGSC from different perspectives: economic, social, political, technical, safety, legal and environmental perspectives, but no research highlighted the logistics perspective in the Egyptian context, to the best of the authors’ knowledge.

The purpose of this paper is to offer an appreciation of the role of national oil companies (NOCs) which control roughly 90 percent of the global hydrocarbon reserves, and whose operating and investment decisions affect prices, demand adjustments as well as their countries' policy options. Given that the role of NOCs is poorly understood largely due to prevailing economic and political clichés that substitute for analysis, this paper takes an institutional economics perspective to analyse the issue of NOC governance and related issues.

The paper adopts an integrative approach. First, it introduces the language of institutional economics to broadly structure a review of NOC governance. It then links the theoretical discussion to an assessment of the macro‐economic imperatives to which the NOC and its governance may need to respond. Finally, an audit trail is used for assessing cases in their particular institutional, cultural and physical conditions. Any simple comparisons — across highly variable contexts – would not only be contentious but also run counter to institutionalist methodology.

The paper shows that NOCs need not be treated as black boxes. They constitute an institutional response to failing market coordination with international oil companies and a means for producer countries to align political and economic interests. Yet, overriding the market and creating powerful stand‐alone, state‐owned, state‐run enterprises raise efficiency and broader regulatory concerns. The paper shows how institutional economics offers a conceptual apparatus to identify options for regulating NOCs at interrelated levels of control and suggests the need for case‐by‐case assessment.

Applying the conceptual apparatus outlined in the paper may allow future research to systematically discuss particular features of NOC governance, generate more general pattern models, and thereby improve the base for decisions on NOC's strategies and regulation.

The originality of the paper lies in its integrated approach of analysis and employing the institutional economics approach to the case studies to reveal the role of NOCs in the energy scene.

The purpose of this paper is to explore corporate social responsibility (CSR) disclosure and its relation to institutional investor (INSV) of Jordanian private listed companies (PLCs).

A unique sample of 159 largest companies over “a period of 8-years” listed on the ASE in terms of market capitalisation during the 2005-2012 period. Testing of hypotheses has been conducted by applying multivariate regression techniques using longitudinal data analysis of companies’ annual reports.

Results which confirmed earlier estimations indicated that there are positive and significant relationships between CSR disclosure (CSRD) and INSV. This result indicates that among the CSRD dimensions, INSVs are less concerned with companies engaging in community contribution practices and those related to the community involvement and product dimension in which the company operates.

Jordanian PLCs should be encouraged to be involved in CSR activities as one of their program strategies in attracting investment, as well as to improve their reputation and image in their social activities.

This paper conducts a comprehensive empirical evidence on the development of the relationship between the CSRD dimensions and INSV in Jordanian PLCs as an emerging market, where much existing evidence exists on this issue that may help in explaining difference in prior work.

This paper aims to provide a systematic review of the published literature on corporate social responsibility reporting (CSRR). Furthermore, it assesses the main limitations reported in previous CSRR studies and offers recommendations for best practice and future research.

A review protocol was developed to search nine major databases over a decade (2005–2017) using specific keywords. As a result, 221 articles were identified that deal explicitly with CSRR in both developed and developing countries, and a descriptive analysis was undertaken.

Findings of the review show that scholarly work on CSRR across the globe have increased exponentially. However, there still remain quite a few countries and industries that have been underrepresented in CSRR literature. Moreover, methodological- and sampling-related limitations have been noted by a number of scholars in the area. Based on these results, the review provides directions for future research.

The review provides a categorised bibliography of CSRR research on developed and developing countries from 2005 to 2017, covering a range of journals and countries. The review provides state of the art of the CSRR research and highlights the major loopholes in the current literature. This is a valuable study for academics pursuing research on CSRR as it provides a comprehensive and critical discussion on academic research in the field.

This paper investigates the moderating role of sustainability committees in the relationship between environmental, social and governance (ESG) performance and environmental innovation within European nonfinancial firms.

The study analyzes data from 691 nonfinancial sector firms operating within EU states from 2013 to 2022. It employs regression analysis to examine the correlation between ESG performance and environmental innovation, considering the moderating effect of sustainability committees.

The research reveals a significant and positive correlation between ESG performance and environmental innovation. Moreover, it demonstrates that sustainability committees play a positive moderating role in this relationship, indicating their importance in fostering environmental innovation within organizations.

The study is limited to European nonfinancial companies, potentially limiting the generalizability of findings. Additionally, the research focuses on the moderating role of sustainability committees, leaving room for further exploration of other governance mechanisms.

The findings suggest that implementing an ESG performance framework and establishing dedicated sustainability oversight mechanisms, such as sustainability committees, can enhance environmental innovation within organizations. This insight is valuable for strategic decision-making aimed at advancing both sustainability and innovation agendas.

This study addresses a gap in the literature by exploring the moderating effect of sustainability committees on the link between ESG performance and environmental innovation from various theoretical viewpoints. It contributes to the understanding of mechanisms that enhance environmental innovation within companies and provides practical implications for corporate reporting accuracy and sustainability initiatives.