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The aim of this study was to contribute towards the systematic management of the natural stand bamboo resource at Nami, Kedah, Malaysia and to improve the forest environment rather than leaving it neglected and unmanaged. In addition, the study examines the commercial value of the abundant bamboo culms for a sustained industry in Malaysia.

A one‐hectare experimental plot of Gigantochloa scortechinii (buluh semantan) was established with a split plot design of fertilizer treatments 0, 2 and 5 kg of NPK 15:15:15 and felling intensities of 0, 40, 60 and 80 percent. The experiment was conducted for four years. Parameters such as the number of shoots, culms and basal area were observed throughout the study.

From this study significant results were obtained and management principles were formulated. Due to the effect of fertilizer application, there was an increment of 30 percent of shoots sprouted per clump per application. Thinning should be done selectively and mature culms aged more than three years old well spaced within the clump need to be felled first.

This new knowledge would be of value to managers and policy makers in formulating the proper management plan for the exploitation of future resources in the country.

Islamic finance and Halal product sectors are thriving successfully. This chapter is a general review of the perception of Asian consumers on Islamic finance and Halal sectors in the global Halal economy.

The first section will briefly describe the Halal concept in both Islamic finance and Halal industries, and the growth of both sectors in Asian countries. The second part highlights the review of Asian consumers’ perception towards Islamic finance products and Halal products.

The review found that the consumers’ perception towards the Islamic finance products and Halal products is distinctive. This is due to the diversity of Asian countries in terms of geography, religion, culture, ethnic, school of thoughts (madzahib), income per capita and government’s involvement.

The third part of the chapter concentrates on planning towards Halal marketing, which involves the move and future challenges in different layers of industries to gear up and strengthen the Halal economy.

This paper aims to examine the antecedents of the Automated VAT Solution (AVS) and its eventual consequence on value-added tax (VAT) compliance costs among the small and medium enterprises (SMEs) in Gulf Cooperation Countries (GCC), with the United Arab Emirates (UAE) as context.

A quantitative research design was deployed through a survey of 576 SMEs in the UAE. The data was analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM).

The findings revealed that technological factors (IT complexity and IT competency) and organizational factors (management support and size of SME) significantly influence AVS adoption. However, only consumer pressure was found to be significant among the environmental factors, and AVS adoption was found to have a significant negative effect on the VAT compliance cost.

A lower coefficient of determination for the effect of AVS adoption on VAT compliance cost meant that there may be other accounting-related technologies that improve operational efficiency and process automation and, in the long run, lower the cost of VAT compliance. These technologies should be included in future studies.

The findings imply that the adoption of AVS among SMEs is highly desirable, as it reduces VAT compliance costs. Increased regulatory pressure by the UAE’s policymakers is also desirable to accelerate AVS adoption for enhanced cost reduction and revenue maximization from the perspectives of both the government and SMEs.

To the best of the authors’ knowledge, this study could be the first to expand the Technology-Organization-Environmental (TOE) Framework through the integration of determinants of AVS adoption and VAT compliance costs among SMEs in GCC countries.

There have been numerous efforts to tackle the problem of accumulated construction and demolition wastes worldwide. In this regard, this study develops a model for identifying the optimum fleet required for waste transportation. The proposed model is validated through a case study from the construction sector in New Cairo, Egypt.

Various fleet combinations are assessed against the time, cost, energy and emissions generated from waste transportation. Genetic algorithm optimization is performed to select the near-optimum solutions. Complex proportional assessment and operational competitiveness rating analysis decision-making techniques are applied to rank Pareto frontier solutions. These rankings are aggregated using an ensemble approach based on the half-quadratic theory. Finally, a sensitivity analysis is implemented to determine the most sensitive attribute.

The results reveal that the optimum fleet required for construction and demolition wastes (CDW) transportation consists of one wheel loader of bucket capacity 2.5 cubic meters and nine trucks of capacity 22 cubic meters. Furthermore, consensus index and trust level of 0.999 are obtained for the final ranking. This indicates that there is a high level of agreement between the rankings. Moreover, the most sensitive criterion (i.e. energy) is identified using a sensitivity analysis.

This study proposes an efficient and effective construction and demolition waste transportation strategy that will lead to economic gains and protect the environment. It aims to select the optimum fleet required for waste transportation based on economic, social and environmental aspects. The usefulness of this study is establishing a consensual decision through the aggregation of conflicting decision makers' preferences in waste transportation and management.

Higher level of customer satisfaction for halal products can be achieved by the effective adoption of halal certification through assessment and accreditation (HCAA). There are certain issues that seem detrimental towards the adoption of HCAA. The purpose of this paper is to identify the major barriers towards the adoption of HCAA and evaluate inter-relationships among them for developing the strategies to mitigate these barriers.

The barriers towards the adoption of HCAA are identified through an integrative approach of literature review and expert’s opinion. The inter-relationship among the identified barriers is evaluated using fuzzy-based decision-making trial and evaluation laboratory (fuzzy DEMATEL) technique, which categorises them into influential and influenced group.

The evaluation of inter-relationship among barriers using fuzzy DEMATEL indicates four influencing barriers and six influenced barriers towards the adoption of HCAA. Further, findings suggest an extensive government, and management support is vital in terms of commitment, resources and actions to realise the benefits attributed with HCAA.

The inter-relationship among barriers is contextual and based on the perception of experts which may be biased as per their background and area of expertise. This study pertains to a specific region and can be extended to the generalised certification system.

The empirical base of the research provides the inter-relationship among the barriers towards the adoption of HCAA which can be effectively used as input in the decision-making process by producers, manufacturers and distributor. The policy maker can analyse the cause group and effect group of barriers to formulate policies that would help in the adoption of HCAA.

Purpose: This chapter identifies performance factors that have the strongest impact on companies’ sustainable outcomes and compares the obtained results across different sectors.

Methodology: About 3,384 observations were gathered from 2015 to 2022 from companies in communication services, energy, financials, real estate, and utilities sectors that comprise the ‘STOXX Global ESG Leaders Select 50’ index. The multiple regression model is constructed with companies’ ESG scores as dependent variables and independent variables representing operational, financial, and market performance.

Findings: Companies that tend to have higher operational and financial performance in the financial sector are more likely to have higher ESG performance. The financial performance results of companies showed the strongest statistically significant relationship with environmental and the weakest with governance scores.

Implications: Results benefit private and institutional investors aiming to create more sustainable portfolios. The obtained results indicate that these investors should focus on companies operating in the financial and energy sectors with higher performance results. Better ROE, ROA, and Tobin’s Q may have a negative impact on sustainable outcomes for companies operating in the real estate and utility sectors.

Limitations: Firstly, not all ESG index providers disclose information about their index constituents. Secondly, within the chosen ‘STOXX Global ESG Leaders Select 50’ index, not all constituents had complete ESG data available on the Bloomberg platform. When selecting the analysis period, it was observed that the accessible ESG data on Bloomberg covers a relatively short time span, only from 2015 onwards.

Future research: A larger number of companies by choosing a more comprehensive available ESG index.

We empirically investigate the determinants of sukuk issuance type in Indonesia to issue either ijarah sukuk or mudharabah sukuk. We include sukuk characteristics, sharia-related factors, and firm characteristics, provide empirical evidence on the determinants of sukuk issuance type by incorporating sukuk-specific factors, firm-specific factors, and sharia compliance variables, and address the role of Sharia Supervisory Board, as the sharia representative of firm compliance for sharia products, in the issuer’s choice of sukuk type. By studying 88 sukuk issuance in Indonesia from 2009 to 2017, we find that firm profitability and the sharia compliance level have a significant effect on the probability of issuing mudharabah sukuk. Some other factors’ characteristics including sukuk yield, firm age, and inflation rate are also found to have a significant effect.

This paper aims to examine the influence of sustainability reporting on bank performance. Furthermore, this study investigates the impact of the country’s economic development, financial system and crisis in moderating sustainability reporting and bank performance relationship.

The sample consists of 400 listed banks from 19 countries over the 2009–2022 period. Panel fixed-effect regression is applied, and System Generalized Method of Moments is used as robustness to address endogeneity concerns. The results are robust and survive several sensitivity tests.

The results, aligning with legitimacy and agency theories, suggest a negative relationship between sustainability reporting and bank performance. Based on further classifications, results suggest the negative (positive) impact of country’s financial system (economic development) in moderating the sustainability reporting and bank performance nexus. Finally, this study documents the positive influence of sustainability reporting on bank performance during the crisis period. Overall, the findings fail to support the reduced information asymmetry accruing from higher sustainability disclosures in developing and bank-based economies.

This study has important implications for regulators, policymakers and other stakeholders, especially in light of recent banking scandals that have deteriorated stakeholders' faith in financial institutions' reporting quality.

This study extends the scant literature on sustainability reporting in banking from a cost-benefit vantage point. Furthermore, to the best of the author’s knowledge, no previous research has examined the moderating role of the country’s financial structure and crisis in sustainability reporting and bank performance relationship.

This chapter provided systematic and comprehensive analysis on trawl fisheries management and conservation measures in the Straits of Malacca. Detailed analysis is conducted on Malaysian fishery management framework particularly domestic country's trawl fishery status, legal structure, input-control strategies, ecosystem protection plan, pollution, law enforcement, and complementary measures that designed to reduce and prevent overfishing in the exclusive economic zone (EEZ) of Malacca Straits. Gaps and challenges found in existing trawl fisheries literature are presented followed by recommendations for improvement in the management and conservation of trawl fisheries.

The purpose of this paper is to examine the moderating effect of IFRS adoption on the relationship between foreign direct investment (FDI) and conditional accounting conservatism in South Asia.

This study uses the model developed by Basu (1997) and Ball and Shivakumar (2005) to examine the moderating effect of IFRS adoption on the relationship between FDI and conditional accounting conservatism. Data are tested by running panel generalized method of moments–2SLS estimation for the period of 2006–2015.

A moderating effect of IFRS adoption was found on the relationship between FDI and conditional accounting conservatism in South Asia.

This study contributes to the literature by adding new evidence on the moderating effect of IFRS adoption on the relationship between FDI and conditional accounting conservatism.

The relationship between FDI and conditional accounting conservatism was moderated by IFRS adoption in South Asia. This finding provides new evidence to the literature as well as for the policy makers to consider on IFRS adoption.