Amer Al Fadli, John Sands, Gregory Jones, Claire Beattie and Domenico Pensiero
This study aims to investigate the influence of board independence on the level of corporate social responsibility (CSR) reporting in Jordan over time. The paper also compares…
Abstract
Purpose
This study aims to investigate the influence of board independence on the level of corporate social responsibility (CSR) reporting in Jordan over time. The paper also compares this level of influence between the pre- and post-issuance of the Jordanian corporate governance code (JCGC) in 2009.
Design/methodology/approach
Longitudinal data (panel data) from all non-financial listed companies on the Amman stock exchange for the period 2006-2015 was collected and analysed. The content analysis method was used to assess the CSR reporting evident in the annual reports. An ordinary least square regression was used to investigate the relationship between board independence and the level of CSR reporting.
Findings
The results revealed that board independence has a positive and significant influence on the level of CSR reporting. This influence became significantly stronger post the issuance of the corporate governance code in Jordan. The findings suggest that the presence of independent directors on the board encourages companies to report additional CSR information as one of the legitimation strategies to manage the expectations of stakeholder groups.
Research limitations/implications
This study provides motivation for regulators and companies to continue to improve board independence effectiveness.
Practical implications
The study supported evidence from prior studies, conducted the developed countries, that legitimacy theory is also applicable in Jordanian companies, which is a developing country. This study contributes to the debate and findings of the literature about governance and CSR reporting, specifically in the Middle East, as well as the potential of future studies in developing countries using a legitimacy theory as the basis for their investigations and motivation. This study provides evidence to motivate regulators and companies to improve, further, board independence effectiveness.
Originality/value
This empirical study has explored the potential influence of board independence on the level of CSR reporting in Jordan for JCGC pre- and post-issuance, which has not been examined previously and the findings for future studies in the Middle East region and other developing countries.
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Nisar Ahmad, Hamza Smajić, Ramo Palalic and Said Al-Riyami
This paper presents a citation-based systematic literature review in the field of sustainability management for Arab countries. The aim is to assist potential researchers in this…
Abstract
Purpose
This paper presents a citation-based systematic literature review in the field of sustainability management for Arab countries. The aim is to assist potential researchers in this field to identify existing themes, gaps and other relevant information necessary for the further development of the research area.
Design/methodology/approach
A comprehensive list of keywords has been searched in the SCOPUS database to identify all the relevant articles in the field of sustainability management in Arab countries. After applying the relevant restriction criteria, manual screening of titles, abstracts and keywords was performed to identify the final sample. The final sample consists of 410 articles published in 218 different journals by 907 authors. Bibliometrix R-tool was used to conduct a comprehensive bibliometric analysis of the selected articles.
Findings
Findings indicate a growing trend of publications on sustainability management in the generally understudied Middle East and North Africa (MENA) region. Besides publication trends, citation analysis presents citation trends, most influential journals and authors, and most cited articles on sustainability management in Arab countries. Theme identification is shown through analyses of conceptual and intellectual structures. Finally, social networks in the field are discussed.
Practical implications
Information presented in this paper informs interested researchers about the current state in the field, relevant sources of knowledge, important literature on the topic, relevant authors and other valuable particulars. This systematic literature review helps researchers make further valuable contributions to the field of sustainability management in Arab countries.
Originality/value
To the best of the authors' knowledge, this paper offers a first comprehensive citation-based systematic literature review on sustainability management in Arab countries.
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Mia Mangaroo-Pillay and Rojanette Coetzee
The purpose of this study is to enhance the understanding of Japanese Lean management principles in South African contexts using Ubuntu, to improve buy-in during Lean…
Abstract
Purpose
The purpose of this study is to enhance the understanding of Japanese Lean management principles in South African contexts using Ubuntu, to improve buy-in during Lean implementation.
Design/methodology/approach
A scoping systematic literature review (SLR) was used to investigate the correlations and variations between Lean management principles and Ubuntu management principles.
Findings
Both similarities and differences were discovered between Ubuntu and Lean. It was noted that Lean adopts principles that do not have corresponding Ubuntu principles, such as levelling out workload, continuous process flow, stopping to fix the problem and visual management.
Research limitations/implications
While this research only used a South African concept (Ubuntu) to develop a novel Lean analogy, future research could be pursued in a similar vein for other countries outside of Japan.
Practical implications
The similarities could assist in “translating” Lean concepts to a South African context, ergo improving the understanding of the Lean principles and possibly contributing to more successful Lean implementations.
Originality/value
To the researcher’s knowledge at time of publication, this study is the first comparison of these two management philosophies. Ergo, the Lean–Ubuntu analogy is a novel comparison of Lean.
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Nikolaos Apostolopoulos, Ilias Makris, Sotiris Apostolopoulos and Panos Dimitrakopoulos
This study aims to examine the potential adaptability and resilience of rural micro-businesses within a business environment affected by successive crises, specifically drawing…
Abstract
Purpose
This study aims to examine the potential adaptability and resilience of rural micro-businesses within a business environment affected by successive crises, specifically drawing conclusions on crisis management, while simultaneously highlighting enterprises’ capabilities in managing the current energy crisis, basis the experiences and best practices that they themselves have gained previously.
Design/methodology/approach
Convenience sampling was applied, effectively identifying 18 micro-entrepreneurs in rural Greece. Subsequently, qualitative research was conducted through semi-structured in-depth interviews.
Findings
Rural micro-businesses have shown adaptability and resilience to both economic and health crises through financial support received and interventions implemented. However, different crises’ types carry different business risks. The energy crisis has led to business operation’s energy costs and raw material prices multiplying exponentially. Additionally, they received limited financial support causing them to respond to the energy crisis though concrete defensive strategies and innovative interventions.
Research limitations/implications
Future research should examine local bodies and trade unions’ perception on the energy crisis’ impact towards rural entrepreneurship.
Practical implications
The findings are useful to Greek and European policy-makers and rural micro-entrepreneurs as the experience of dealing with several previous crises can be a useful tool when dealing with current and future crises.
Originality/value
This paper adds to international literature on rural micro-businesses resilience, operating in crisis mode. Additionally, it constitutes novel research exclusively focused on the new challenges faced by rural micro-businesses during the recent energy crisis.
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This paper aims to examine the impact of female board directorship on the quality of key performance indicators voluntary disclosure (hereafter QKPI). Further, this paper explores…
Abstract
Purpose
This paper aims to examine the impact of female board directorship on the quality of key performance indicators voluntary disclosure (hereafter QKPI). Further, this paper explores whether the presence of family board members mitigates the female directors’ effect on the QKPI.
Design/methodology/approach
This study explores closely held family firms listed on the CAC All-Tradable during 2015–2022.
Findings
The initial findings provide consistent evidence indicating a positive association between female board directorship and the QKPI. However, testing for the moderating effect of family board members on the linkage between female representation in the company’s boardroom and the QKPI reveals a negative relation.
Originality/value
This study focuses on gender equality in French-listed companies, a topic that has received little attention from researchers. The country and the period considered in this paper are noteworthy characteristics that enhance the value of this research. This study sheds light on issues concerning the 2016 law that requires quotas for women on boards of directors in French firms.