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Successfully fostering employee ecological behaviors can reduce the environmental impacts of an organization while boosting performance. This paper aims to investigate the factors and organizational strategies for employees to engage in ecological behaviors.

The study uses a qualitative method. Academicians from four top-ranked research universities from Malaysia participated in semi-structured interviews.

The in-depth analysis of the interviews identified several factors (environmental attitude, feedback, green self-efficacy, leadership role, organizational culture and employee empowerment) and strategies (incentives; top management support; creating environmental knowledge and awareness; rules and regulations; and sustainability advocates) for promoting ecological behavior in the workplace.

This study was limited to Malaysian public research universities. Future research could investigate additional variables that might influence employee ecological behavior. Implications include policymaking, which emphasizes boosting environmental factors among academicians.

Research studies on employee ecological behavior are minimal. This research contributes to the literature by discussing how different stimuli and strategies are used in the top four-ranked green universities of Malaysia for ecological behavior in the workplace.

This research aims to investigate the influence of green human resource management (HRM), with analysis and description of job position, recruitment, selection, training, performance assessment and rewards on sustainability with the resource-based view (RBV) theory as underlying theory. The extent to which absorptive capacity strengthened the “green HRM-sustainability” link as a buffering mechanism was also examined.

The study model was tested with empirical data gathered from 253 Indonesian oil and gas firms. The elicited data were analysed using structural equation modelling using partial least squares (PLS).

Resultantly, the (i) analysis and description of job position and (ii) recruitment positively influenced sustainability. Absorptive capacity also influenced the strength of the moderated relationship between (i) recruitment and (ii) training and sustainability.

As far as we know, this is the first study which assigned the moderator role of absorptive capacity in a relationship between green HRM and sustainability in oil and gas firms in Indonesia. Notably, the theoretical and practical implications of applying the empirical outcomes to the oil and gas sector were extensively discussed.

This research offered a systematic and comprehensive literature review in analysing current studies on employee ecological behaviour (EEB) strategies and settings to determine various emphasised workplace ecological behaviour areas and contribute a precise mapping for future research.

This systematic literature review method involved 106 peer-reviewed articles published in reputable academic journals (between 2000 and the first quarter of 2021). This study was confined to a review of empirical papers derived from digital databases encompassing the terms ‘Employee green behaviour’, ‘Green behaviour at workplace’, ‘Employee ecological behaviour’, ‘Employee Pro-environmental behaviour’ and ‘Pro-environmental behaviour at workplace’ in the titles.

This study identified relevant journal articles (classified as EEB at work) from the current body of knowledge. Notably, much emphasis was identified on EEB over the past two decades. Overall, most studies employing quantitative approaches in both developed and emerging nations. Notably, ecological behaviour application garnered the most significant attention from scholars among the four focus areas in the literature review: (i) EEB concepts, models, or reviews, (ii) EEB application, (iii) EEB determinants and (iv) EEB outcomes.

Significant literature gaps indicate this field to be a relatively novel phenomenon. Thus, rigorous research on the topic proves necessary to develop a holistic understanding of the subject area.

This study expands the current body of knowledge by providing the first comprehensive systematic review on EEB themes, methods, applications, determinants, contextual focus, outcomes and recommending future research agenda.

To comprehend the influence of green HR practices (GHRM) on employee outcomes, strategic HRM researchers are gradually adopting an employee-centric approach, a subject that has sparked recent discussions among scholars in the field of green HR. These scholars have emphasized the need for studies that shed light on the reasons behind the differences in employees' perceptions of GHRM. To address this concern, we investigated (1) supervisors perceived GHRM (SUP-GHRM) and subordinates perceived GHRM (SUB-GHRM) as the fundamental source of variation in employee eco-friendly behavior and green performance, (2) the association between SUP-GHRM and SUB-GHRM, (3) the mediation role of SUB-GHRM toward green performance and eco-friendly behavior, and (4) the moderation of perceived HRM system strength (HRMSS) on supervisor-subordinate perceived GHRM.

Applying a survey approach, we collected data from 217 supervisors and 624 subordinates from Large-Scale Manufacturing Organizations in the Textile sector of Pakistan. Since the data is hierarchical, we applied the Hierarchical Linear Model (HLM) and bootstrapping techniques to examine the hypothesized relationship.

The results of HLM revealed that (1) the SUP-GHRM and SUB-GHRM were key in determining green performance and eco-friendly behavior, (2) the SUP-GHRM significantly influenced SUB-GHRM, (3) the SUP-GHRM indirectly affected the eco-friendly behavior and green performance through SUB-GHRM, (4) the HRM system’s strength positively moderated the association between the SUP-GHRM and SUB-GHRM.

The corporations need to ensure that both supervisors and subordinates have a consistent understanding of GHRM practices and foster positive relationships between them. It is also important for companies to actively enhance supervisors' knowledge of GHRM and encourage them to effectively communicate the company’s GHRM practices to their subordinates. This is vital for improving employee job-related outcomes. Furthermore, corporations should emphasize developing a strong HRM system designed to create a climate where employees understand the behaviors and responses that are valued and recognized, leading them to perceive situations in line with their managers.

This study suggests SUP-GHRM and SUB-GHRM as critical factors that influence eco-friendly behavior and green performance, and HRMSS is key to aligning the perception gaps between subordinates and supervisors about what GHRM is in place in their organization, which is empirically analyzed in a developing country context.

The study aims to investigate the relationships between green intellectual capital, green human resource management (HRM), and sustainability.

The research is based on information gathered from 112 large Malaysian manufacturing companies.

The study findings revealed that green human capital and green relational capital positively influence green HRM. In addition, green HRM positively related to social, environmental and economic performance. Besides, green HRM positively mediates the relationships between green human capital and economic, social and environmental performance. Finally, green relational capital improves sustainability (economic, environmental, and social performance) mediated by green HRM.

The current study contributes to the literature by examining green IC (green human capital, green structural capital, and green relational capital) as an independent variable and green HRM as a mediating variable for sustainability (economic, environmental, and social performance). The findings and recommended for the managers of large manufacturing firms and practitioners to invest in green IC to achieve sustainability through green HRM.

The current study investigates the effect of industry 4.0 on green practices, including green manufacturing and green logistics, in the context of emerging economies.

A cross-sectional data were collected from 234 manufacturing firms in Pakistan, and PLS-SEM was employed to test hypotheses.

With the advent of industry 4.0 in the current era, more emphasis is being given to the adoption of digital technologies in every field. The adoption of the green approach in supply chain management provides firms with socioeconomic and environmental benefits. The study results indicate that industry 4.0 positively affects green practices, including green manufacturing and green logistics. Moreover, the results also illustrate that these green practices have a substantial effect on the sustainability performance of the firms.

This study provides an amplified understanding of the industry 4.0 technologies in the adoption of green practices. The outcomes also offer a policy framework for managers, legislators and manufacturers to promote green practices (i.e. green manufacturing and green logistics) in businesses.

Although several recent studies have tried to investigate the effect of green practices on sustainability performance. However, as per the author's best knowledge, very few studies have analyzed the influence of industry 4.0 on green practices (i.e. green manufacturing and green logistics) in the context of emerging economies.

Given the emerging importance of the chief financial officer’s (CFO) role, this study aims to probe into the prevalence of corporate social responsibility (CSR) assurance practices in China and to examine whether or not CFO foreign, professional or academic experience affects the likelihood of CSR assurance decision.

All A-share listed Chinese companies during the year 2008–2017 with 5,144 firm-year observations have been investigated for this study.

This study finds a positive effect of CFO foreign and professional experience on CSR assurance. No significant association has been found between the CFO’s academic experience and CSR assurance. Additional analysis for Global Reporting Initiative (GRI) sampled firms shows that the academic and professional experience of CFOs has a significant positive association with CSR assurance. However, the main findings are replicated in the case of firms under mandatory CSR reporting.

The limitations of this study are its generalizability, unidimensional measure of CSR assurance which is unable to capture its quality and explore the other traits of CFOs.

It provides assurance practitioners with valuable longitudinal data on China’s CSR reporting and assurance services. Also, firms should recognize the importance of having competent CFOs to improve the credibility of their CSR reporting. The cross-sectional variation analysis (GRI and mandatory CSR) will help firms to assess the value of each CFO attribute for their nonfinancial reporting and auditing choices while considering internal and external stakeholder demands.

This study not only updates the existing understanding of CSR assurance methods in China but also explains the significance of CFO-specific experience in enhancing the credibility of nonfinancial reporting.

Stakeholders' uncertainty about firms' value drives their urge to get information, as well as managerial disclosure choices. In this study, the authors examine whether and how an important source of uncertainty – the recent COVID-19 pandemic's effect on corporate social responsibility (CSR) disclosure – is beyond managerial and stakeholders' control.

The authors develop a novel construct for daily CSR disclosure by employing computer-aided text analysis (CATA) on the press releases issued by 125 New Zealand Stock Exchange (NZX) listed from 28 February 2020 to 31 December 2020. To capture COVID-19 intensity, the authors use the growth rate of the population-adjusted cumulative sum of confirmed cases in New Zealand on a specific day. To examine the association between the COVID-19 outbreak and companies' CSR disclosure, the authors employed ordinary least squares (OLS) regression by clustering standard error at the firm level.

The authors find a one standard deviation increase in the COVID-19 outbreak leads to a 28% increase in such disclosures. These results remained robust to a series of sensitivity tests and continue to hold after accounting for potential endogeneity concerns. In the channel analysis, the study demonstrates that the positive relationship between COVID-19 and CSR disclosure is more pronounced in the presence of a well-structured board (i.e. a large, more independent board and with a higher proportion of women on it). In further analysis, the authors find the documented relationship varies over the pandemic's life cycle and is moderated by government stringency response, peer CSR pressure and media coverage.

This paper is the first study that contributes to the scant literature examining the impact of the COVID-19 outbreak on CSR disclosure. Prior research either investigates the relationship of the CSR-stock return during the COVID-19 market crisis or examines the relationship between corporate characteristics including the quality of financial information and the reactions of stock returns during COVID-19. The authors extend such studies by providing empirical evidence that managers respond to COVID-19 by increasing CSR disclosure.

The purpose of this paper is to highlight Arab counter fraud and anti‐corruption professionals' attitude towards fraud in the Arabian Gulf.

Five semi‐structured interviews were carried out with counter fraud anti‐corruption employees in the public sector in the Arabian Gulf.

This paper shows that Arab counter fraud and corruption employees are critical of present strategies in the Gulf region.

One limitation is the limited number of people interviewed.

The paper provides interviews with key counter fraud and anti‐corruption personnel of Arab origin in the Gulf region.

This study aims to review the literature on non-financial information (NFI) assurance including external assurance of sustainability reports (SRA) and integrated reports (IRA). The objectives are as follows: provide an overview of academic research; understand the nature of NFI assurance engagements by organising the literature around the five key elements of an assurance engagement; develop a framework for understanding NFI assurance; and provide directions for future research.

The study undertakes a structured literature review of 179 articles published from 1999 to 2023.

The review identified 324 researchers located in 35 different countries who published 179 articles on SRA and IRA. The researchers, their locations, journals, methods, theories and themes are examined. The literature is structured around the definition of an assurance engagement including a tripartite arrangement, subject matter, a suitable criterion, sufficient appropriate evidence and a written assurance report. A framework for understanding NFI assurance is offered. Avenues for future research, structured around the five elements of an assurance engagement, are presented.

Researchers will benefit from an overview of the literature and guidance on areas for future research. Lecturers can use the findings to develop content for their auditing courses. Reporting managers will benefit from a better understanding of this new form of assurance. Regulators can use this study’s insights to better inform the development of laws and corporate governance codes mandating NFI assurance. Standard setters can use these findings to guide the emergence of the new assurance standards. Assurance practitioners may use this research to inform practice.

The findings may prove useful in addressing capture, which deters NFI assurance from enhancing disclosure credibility and fulfilling its transparency and accountability role. This is to the detriment of the wider society.

The consolidation of the literature around the five key elements of an assurance engagement is unique. The framework devised offers useful insights into the dynamics of assurance generally and NFI assurance more specifically. The study is timely given the new European Union regulations on NFI reporting and assurance and the work of the International Audit and Assurance Standards Board in developing a specialist NFI assurance standard.