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Article
Publication date: 31 August 2020

Zulkaif Ahmed Saqib, Qingyu Zhang, Jin Ou, Khubaib Ahmad Saqib, Salman Majeed and Amar Razzaq

This study aims to determine the current state of implementation and effectiveness of education for sustainable development (ESD) in Pakistani higher education institutions (HEIs…

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Abstract

Purpose

This study aims to determine the current state of implementation and effectiveness of education for sustainable development (ESD) in Pakistani higher education institutions (HEIs) using students’ and teachers’ perceptions of sustainability.

Design/methodology/approach

A survey on teachers and students was conducted in public and private universities in Punjab, Pakistan. Data from 1,915 students and 120 teachers were collected through semi-structured questionnaires implemented during face-to-face interviews. Students were asked to rank social, environmental and economic indicators of sustainability consciousness (SC) on a five-point Likert scale. Structural equation model and regression model are used to analyze the data. The perceptions of students and teachers were assessed from their knowledge of sustainability.

Findings

The occurrence of ESD in Pakistani HEIs is low and teachers have inadequate knowledge of sustainability. The holistic approach to ESD has a more pronounced effect on students’ SC as compared to the pluralistic approach to ESD. Also, there is a correlation between the students’ grades/class and the effectiveness of ESD. There is a need to pay more attention to implement ESD for undergraduate students in Pakistani HEIs.

Originality/value

The study stands out for using cross-sectional data from public and private universities of Pakistan. Furthermore, to the best of the authors’ knowledge, this is the first study in Pakistan which attempts to investigate the effectiveness of ESD in terms of students’ SC.

Details

International Journal of Sustainability in Higher Education, vol. 21 no. 6
Type: Research Article
ISSN: 1467-6370

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Article
Publication date: 14 October 2021

Asif Ali Safeer, Yun Chen, Muhammad Abrar, Nilesh Kumar and Amar Razzaq

The study aims to investigate the impact of perceived brand localness (PBL) and perceived brand globalness (PBG) on brand authenticity (BA) to predict consumers' attitudes toward…

2203

Abstract

Purpose

The study aims to investigate the impact of perceived brand localness (PBL) and perceived brand globalness (PBG) on brand authenticity (BA) to predict consumers' attitudes toward local and global brands in two Asian markets. Further, the study examines the moderating role of uncertainty avoidance (UA) after controlling the effects of brand familiarity (BF) in Asian markets (China and Pakistan).

Design/methodology/approach

In accordance with the non-probability technique and through an online survey, the study collected 1,880 responses (on local and global brands) from China and Pakistan. Partial least square structural equation modeling (PLS-SEM) is the most robust technique applied to examine the proposed hypotheses in the Asian environment.

Findings

After controlling the effects of BF, the findings revealed that PBL and PBG positively influenced consumers' perceptions of BA, which had a significant impact on consumers' brand attitudes toward both local and global brands in Asian markets. Further, the research identified that BA was an essential mediator from the Asian perspective. The interaction effects of UA and PBL on BA were discovered positively significant in Pakistan, whereas the effects of UA and PBG on BA were found negatively significant in Pakistan and had no effects in China.

Research limitations/implications

The research focused on two Asian countries (China and Pakistan). However, future researchers may collect additional data from other Asian countries in order to generalize the findings in all Asian markets.

Practical implications

The research assists local and global managers in designing and implementing various targeting, positioning and segmentation strategies for successfully managing businesses in Asian markets.

Originality/value

The novel research is based on signaling theory that contributes to the local and global branding domains from the Asian perspective (China and Pakistan).

Details

Asia Pacific Journal of Marketing and Logistics, vol. 34 no. 7
Type: Research Article
ISSN: 1355-5855

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Article
Publication date: 27 November 2024

Israa Dahmen and Jamel Chouaibi

Climate change is becoming one of the biggest and most pressing environmental challenges of the last century. As such, the board of directors and its sub-committees need to…

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Abstract

Purpose

Climate change is becoming one of the biggest and most pressing environmental challenges of the last century. As such, the board of directors and its sub-committees need to recognise and address climate change as a potential strategic risk for their companies, using a sustainable approach that prioritises this risk over other business-related risks. In this framework, this paper aims to examine the influence of audit committee characteristics and its effectiveness on the commitment to voluntary climate change disclosure.

Design/methodology/approach

Our sample covers 403 non-financial companies from 48 countries. These companies belong to the largest greenhouse gas (GHG) emitting sectors, namely oil and gas, chemicals and coal. We have used data from company responses to the Carbon Disclosure Project (CDP) survey for the years 2015–2021. The total number of observations for the seven-year periods is 2,821 firm years. Audit committee characteristics examined are size, independence, gender diversity and number of meetings. Regarding the effectiveness of the audit committee, it is measured using a composite index developed from its individual characteristics.

Findings

Our findings show that the number of meetings held by the audit committee affects positively the commitment to the CDP initiative. However, the effects of audit committee size, independence and the presence of women are statistically insignificant. Regarding the effectiveness of the audit committee, our results show that it has a positive and significant effect on the commitment to the CDP initiative. In addition, the results demonstrate that the audit committee diversity, measured using the Herfindahl index, had a positive and significant effect on climate change disclosure commitment.

Practical implications

This study offers new insights into the role of the audit committee in improving climate change disclosure. The findings indicate that companies can improve their sustainability and social responsibility by establishing an effective audit committee within their board of directors. Furthermore, investors and regulators must give great importance to the characteristics of the audit committee and its roles and duties in the fight against climate change.

Originality/value

In contrast to previous research, this study examines, simultaneously, the impact of individual characteristics and the effectiveness of the audit committee on the commitment to climate change disclosure.

Details

EuroMed Journal of Business, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1450-2194

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Article
Publication date: 17 May 2024

Wai Kee Ho, Nampuna Dolok Gultom, Susela Devi K. Suppiah, Jaspal Singh, Shenba Kanagasabapathy and Hafiza Aishah Hashim

This study aims to examine the association between board characteristics (namely, diligence, independence, gender diversity, size and expertise) and sustainability-related…

228

Abstract

Purpose

This study aims to examine the association between board characteristics (namely, diligence, independence, gender diversity, size and expertise) and sustainability-related disclosures (SRD) in Malaysia.

Design/methodology/approach

A robust SRD index of 409 items is used to derive SRD scores for 56 Malaysian listed companies from 2018 to 2020, yielding 168 observations. Pooled ordinary least squares is applied to test the research hypotheses and model.

Findings

The authors find that board members in audit committees and female board members show a significant relationship with SRD, casting doubt on the widely held belief that other board characteristics (such as size, diligence, independence and expertise) independently impact SRD. However, the authors find that market influence (firm value) and firm size are associated with SRD.

Practical implications

SRD is at its nascent stage, and companies are cherry-picking on what to report, as evidenced in the SRD scores. Regulators and policymakers must recognize the complex interplay between various factors impacting SRD for the timely issuance of comprehensive rules for firms to comply. The regulators’ drive for more female board representation can be a boost to enhance the sustainability agenda for Malaysian listed companies. The SRD scoring template can be used on post-2020 data to investigate the sustainability maturity of Malaysian listed companies.

Originality/value

The authors evidence that SRD practice is in the early stages of maturity using the comprehensive SRD scoring template. Although the findings contradict prior studies, the authors believe this is driven by the robust SRD measure based on the latest Global Reporting Initiative and Bursa rules.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

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Article
Publication date: 23 August 2024

Rose Sebastianelli, Nabil Tamimi, Ozgur Isil and Vincent Rocco

This paper aims to investigate the potential mediating effect of environmental disclosure on the relationship between corporate governance and the disclosure of social information…

132

Abstract

Purpose

This paper aims to investigate the potential mediating effect of environmental disclosure on the relationship between corporate governance and the disclosure of social information by disaggregating Bloomberg ESG (Environmental-Social-Governance) scores. The polluting level of a company is examined for its potential moderating effect.

Design/methodology/approach

The focus is on the S&P 500. A structural equation model (SEM) is proposed that considers the effects of governance board constructs on the voluntary disclosure of social information (S-score) mediated by the voluntary disclosure of environmental information (E-score). The model is fit separately for two groups of companies (high-polluting and low-polluting), and the path coefficients are compared.

Findings

Consistent with prior research, board independence, gender diversity, and size positively impact voluntary environmental disclosure; board age is found to have a significant but negative effect. The estimated path coefficient from E-score to S-score is strong, positive, and significant; environmental disclosure fully mediates the relationship between corporate governance and social disclosure. This path coefficient is significantly greater for those companies in the high-polluting group.

Originality/value

The findings indicate that high-polluting companies may engage in increased voluntary disclosure of social information as reputation insurance. E-score fully mediates the relationship between corporate governance and S-score more strongly for high-polluting companies, suggesting this group is more likely to engage in and report on socially responsible behaviors to deflect attention away from environmental performance (i.e. greendeflecting).

Details

Management Decision, vol. 63 no. 3
Type: Research Article
ISSN: 0025-1747

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Article
Publication date: 7 March 2023

Hariem Abdullah, Aliya Zhakanova Isiksal and Razha Rasul

This paper aims to examine the effect of dividend policy on firm value for financial sector in an emerging country. Furthermore, it examines the moderating effect of IFRS adoption…

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Abstract

Purpose

This paper aims to examine the effect of dividend policy on firm value for financial sector in an emerging country. Furthermore, it examines the moderating effect of IFRS adoption and the abolishment of mandatory dividend payment policy with considering the Lintner model of dividend smoothing.

Design/methodology/approach

Data were collected from 111 firms listed on Borsa Istanbul in the financial sector in Turkey over 1995–2017. Using an explanatory research design, this study performs various multivariate regression techniques to investigate the proposed relationships.

Findings

The outcomes demonstrate a positive and significant association between dividend policy and firm value. In addition, the relationship has strengthened after IFRS adoption, indicating that accounting information such as dividend-based ratios prepared under IFRS is more value relevant. The empirical outcomes supported the Lintner model, which is persistent with the signalling hypothesis. Moreover, the findings state that the abolishment of mandatory dividend payment in 2009 strengthened the association between dividend policy and firm value for financial institutions in Turkey.

Practical implications

These results provide an insight to the investors and managers that the effect of IFRS adoption and other policy changes could be greater on the association between dividend policy and firm value. The study empirically tests Lintner model of dividend smoothing for financial firms in an emerging economy.

Originality/value

This study contributes to the literature through providing vital insights on the relationship between dividend policy and firm value and empirically revisiting the Lintner model for financial sector in a developing economy, specifically Turkey. Furthermore, it addresses the influence of IFRS implementation on the association between dividend policy and firm value. These findings are robust to alternative sampling methods and to controlling for other factors which influence firm value.

Details

Journal of Financial Reporting and Accounting, vol. 23 no. 1
Type: Research Article
ISSN: 1985-2517

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Article
Publication date: 20 December 2024

Zijun Lin, Chaoqun Ma, Olaf Weber and Yi-Shuai Ren

The purpose of this study is to map the intellectual structure of sustainable finance and accounting (SFA) literature by identifying the influential aspects, main research streams…

92

Abstract

Purpose

The purpose of this study is to map the intellectual structure of sustainable finance and accounting (SFA) literature by identifying the influential aspects, main research streams and future research directions in SFA.

Design/methodology/approach

The results are obtained using bibliometric citation analysis and content analysis to conduct a bibliometric review of the intersection of sustainable finance and sustainable accounting using a sample of 795 articles published between 1991 and November 2023.

Findings

The most influential factors in the SFA literature are identified, highlighting three primary areas of research: corporate social responsibility and environmental disclosure; financial and economic performance; and regulations and standards.

Practical implications

SFA has experienced rapid development in recent years. The results identify the current research domain, guide potential future research directions, serve as a reference for SFA and provide inspiration to policymakers.

Social implications

SFA typically encompasses sustainable corporate business practices and investments. This study contributes to broader social impacts by promoting improved corporate practices and sustainability.

Originality/value

This study expands on previous research on SFA. The authors identify significant aspects of the SFA literature, such as the most studied nations, leading journals, authors and trending publications. In addition, the authors provide an overview of the three major streams of the SFA literature and propose various potential future research directions, inspiring both academic research and policymaking.

Details

Sustainability Accounting, Management and Policy Journal, vol. 16 no. 2
Type: Research Article
ISSN: 2040-8021

Keywords

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