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Article
Publication date: 3 July 2024

Md. Abdur Rouf, Md. Alamgir Hossan and A.N.M. Jahangir Kabir

This study aims to provide a thorough knowledge of the context and degree of corporate social responsibility (CSR) reporting in the annual reports of Islamic and mainstream banks…

Abstract

Purpose

This study aims to provide a thorough knowledge of the context and degree of corporate social responsibility (CSR) reporting in the annual reports of Islamic and mainstream banks in Bangladesh and to investigate whether ownership and the level of CSR reporting are connected.

Design/methodology/approach

This study uses the content analysis method to examine 150 annual reports from the 30 listed banking companies as its sample. The data are fitted to an ordinary least square regression model to determine the impact of independent factors on the overall CSR reporting score.

Findings

The study’s findings show that, on average, Islamic and conventional banks (ICBs) in Bangladesh disclose CSR data at rates of 46.27% and 43.44%, respectively, ranging from 14.15% to 76.32%. Furthermore, according to the study, ICBs’ public share ownership and CSR reporting showed a significant relationship. Conversely, institutional share ownership and foreign share ownership have been found to have no significant relationship with CSR reporting in conventional banks, but institutional share ownership has been found to have a significant relationship with the CSR reporting in Islamic banks.

Social implications

The research is expected to obtain the most accurate situation of Bangladeshi ICBs’ CSR reporting. To formulate regulations in this regard, governmental and other regulatory authorities can also obtain comprehensive information on CSR reporting procedures.

Originality/value

The paper contributes to the CSR works, as it presents empirical evidence of the effects of ownership distribution on the CSR reporting of ICBs in developing countries such as Bangladesh.

Details

Journal of Islamic Accounting and Business Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1759-0817

Keywords

Article
Publication date: 1 December 2020

Md. Abdur Rouf and Md. Alamgir Hossan

The purpose of this study is to provide a profound understanding of the nature and extent of corporate social responsibility (CSR) disclosure in the annual report by the listed…

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Abstract

Purpose

The purpose of this study is to provide a profound understanding of the nature and extent of corporate social responsibility (CSR) disclosure in the annual report by the listed banking sectors in Bangladesh for examining the effect of board size and board composition on CSR disclosure.

Design/methodology/approach

The sample selected of all the 30 listed banks enlisted in the Dhaka Stock Exchange and the study used a content analysis approach. An ordinary least square regression model is fitted to the data for assessing the effect of independent variables on the total CSR disclosure score. An un-weighted approach has been used for this study.

Findings

The results of the study demonstrate that the extent of CSR disclosure of listed banks in Bangladesh varies from 11.11% to 73.33%, and on average, they report 45.37% and 43.44%, respectively. Moreover, the study observed a significant relationship between the proportion of female directors and CSR disclosure. Conversely, board size has been found no significant relationship with the CSR disclosure but the proportion of independent directors has been found a significant relationship with the CSR disclosure in the annual report by the listed banking sectors in Bangladesh.

Social implications

The study is expected to get a maximum scenario of CSR disclosure of banking sectors in Bangladesh. Government and other regulatory bodies can also get full information concerning CSR disclosure practices for formulating guidelines in this regard. If the Government of Bangladesh implicates the policies that the banks are to nominate a required number of female directors to boards, the consideration of the significant number of female directors and their power will be able to protect the interests of different stakeholder groups notably.

Originality/value

The study contributes to the CSR literature as it presents empirical evidence of the effects of board size and board composition on the CSR disclosure of banking sectors in developing countries such as Bangladesh.

Details

International Journal of Ethics and Systems, vol. 37 no. 1
Type: Research Article
ISSN: 2514-9369

Keywords

Article
Publication date: 6 September 2023

Md Maruf Hossan Chowdhury, A.K.M. Shakil Mahmud, Shanta Banik, Fazlul K. Rabbanee, Mohammed Quaddus and Mohammed Alamgir

Drawing on the dynamic capability view (DCV), this research determines the suitable configurations of resilience strategies for sustainable tourism supply chain performance amidst…

Abstract

Purpose

Drawing on the dynamic capability view (DCV), this research determines the suitable configurations of resilience strategies for sustainable tourism supply chain performance amidst “extreme” disruptive events affecting the entire supply chain.

Design/methodology/approach

This research applies a multi-study and multi-method approach. Study 1 utilizes in-depth interviews to identify a list of tourism supply chain sustainability risks and resilience strategies. Study 2, using quality function deployment (QFD) technique, determines the most important resilience strategies corresponding to highly significant risks. Study 3, on the other hand, adopts a fuzzy set qualitative comparative analysis (fsQCA) to determine the best recipe of resilience strategies and risks to make the tourism supply chain performance sustainable.

Findings

The findings reveal that sustainable tourism performance during an extreme disruptive event (e.g. COVID-19 health crisis) depends on the combined effect of tourism resilience strategies and risks instead of their individual effect.

Practical implications

The research findings offer significant managerial implications. Managers may experiment with multiple causal conditions of risks and resilience strategies to engender the expected outcome.

Originality/value

This research extends current knowledge on tourism supply chain and offers insights for managers to mitigate the risks and ensures sustainable performance in the context of extreme disruptive events.

Details

Asia Pacific Journal of Marketing and Logistics, vol. 36 no. 2
Type: Research Article
ISSN: 1355-5855

Keywords

Article
Publication date: 12 October 2022

Eijaz Ahmed Khan, Md. Maruf Hossan Chowdhury, Mohammad Alamgir Hossain, A.K.M. Shakil Mahmud, Abdullah M. Baabdullah and Yogesh K. Dwivedi

Society's concerns about environmental degradation have tightened competitive pressure and brought new challenges to small firms. Against this backdrop, this study develops a…

Abstract

Purpose

Society's concerns about environmental degradation have tightened competitive pressure and brought new challenges to small firms. Against this backdrop, this study develops a decision model to determine a suitable configuration for entrepreneurial orientation to help small firms manage circular economy challenges and improve their performance.

Design/methodology/approach

This study used a multi-study and multi-method approach. Study 1, through qualitative in-depth interviews, identified a portfolio of circular economy challenges and entrepreneurial-orientation components. Study 2 applied the quality function deployment technique to determine the most important components of entrepreneurial orientation. Study 3 adopted a fuzzy set qualitative comparative analysis to determine the best configuration for challenges and components.

Findings

The findings reveal a set of challenges and identify the salient need to combine the negation of these challenges with the components of entrepreneurial orientation; this combination will improve the performance of small firms. The research extends the current knowledge of managing circular economy challenges and offers decision-makers insights into improving their resilience.

Originality/value

The use of the dynamic capability view, together with the multi-study and multi-method approach, may lead to an appropriate reconfiguration of entrepreneurial orientation, which, to date, has received limited empirical attention in the small-business-management discipline.

Details

Management Decision, vol. 62 no. 8
Type: Research Article
ISSN: 0025-1747

Keywords

Article
Publication date: 11 January 2023

Anwara Happy, Md Maruf Hossan Chowdhury, Moira Scerri, Mohammad Alamgir Hossain and Zapan Barua

Despite the availability of several published reviews on the adoption of blockchain (BC) in supply chain (SC), at present, the literature lacks a comprehensive review…

1108

Abstract

Purpose

Despite the availability of several published reviews on the adoption of blockchain (BC) in supply chain (SC), at present, the literature lacks a comprehensive review incorporating the antecedents and consequences of BC adoption. Moreover, the complex adoption of BC in SC, explained with the mediating and moderating relationships, is not fully consolidated. Thus, the aim of this study was to conduct a systematic literature review (SLR) on BC technology adoption (BCTA) in SC by integrating its antecedents and consequences.

Design/methodology/approach

Keyword searches were performed in multiple databases resulting 382 articles for evaluation and verification. After careful screening with respect to the purpose of the study and systematic processing of the retrieved articles, a total of 211 peer-reviewed articles were included in this study for review.

Findings

Various technological, organisational, individual, social, environmental, operational and economic factors were found as the antecedents of BCTA in SC. In addition, numerous applications of BC Technology (BCT) were identified, including asset management, identity management, transaction management, data management and operations management. Finally, the consequences of BCTA were categorised as operational, risk management, economic and sustainability outcomes.

Practical implications

This study can assist relevant decision-makers in managing the factors influencing BCTA and the potential uses of the technology to enhance SC performance.

Originality/value

By integrating the antecedents, applications and consequences of BCTA in SC, including the mediators and moderators, an integrated framework was developed that can potentially assist researchers to develop theoretical models. Further, the results of this SLR provide future directions for studying BCTA in supply chain management (SCM).

Details

Journal of Enterprise Information Management, vol. 36 no. 2
Type: Research Article
ISSN: 1741-0398

Keywords

Article
Publication date: 27 December 2022

Eijaz Ahmed Khan, Md Maruf Hossan Chowdhury, Mohammad Alamgir Hossain, Abdullah M. Baabdullah, Mihalis Giannakis and Yogesh Dwivedi

Fake news on social media about COVID-19 pandemic and its associated issues (e.g. lockdown) caused public panic that lead to supply chain (SC) disruptions, which eventually affect…

Abstract

Purpose

Fake news on social media about COVID-19 pandemic and its associated issues (e.g. lockdown) caused public panic that lead to supply chain (SC) disruptions, which eventually affect firm performance. The purpose of this study is to understand how social media fake news effects firm performance, and how to mitigate such effects.

Design/methodology/approach

Grounded on dynamic capability view (DCV), this study suggests that social media fake news effects firm performance via SC disruption (SCD) and SC resilience (SCR). Moreover, the relation between SCD and SCR is contingent upon SC learning (SCL) – a moderated mediation effect. To validate this complex model, the authors suggest effectiveness of using partial least squares structural equation modeling (PLS-SEM). Using an online survey, the results support the authors’ hypotheses.

Findings

The results suggest that social media fake news does not affect firm performance directly. However, the authors’ serial mediation test confirms that SCD and SCR sequentially mediate the relationship between social media fake news and firm performance. In addition, a moderated serial mediation test confirms that a higher level of SCL strengthens the SCD–SCR relationship.

Research limitations/implications

This work offers a new theoretical and managerial perspective to understand the effect of fake news on firm performance, in the context of crises, e.g. COVID-19. In addition, this study offers the advancement of PLS as more robust for real-world applications and more advantageous when models are complex.

Originality/value

Prior studies in the SC and marketing domain suggest different effects of social media fake news on consumer behavior (e.g. panic buying) and SCD, respectively. This current study is a unique effort that investigates the ultimate effect of fake news on firm performance with complex causal relationships via SCD, SCR and SCL.

Details

International Journal of Physical Distribution & Logistics Management, vol. 53 no. 7/8
Type: Research Article
ISSN: 0960-0035

Keywords

Article
Publication date: 3 June 2024

Md Maruf Hossan Chowdhury, Eijaz Khan, A.K.M. Shakil Mahmud, Md Nuruzzaman, Fazlul K. Rabbanee and Mohammed A. Quaddus

Configuring strategies to ensure a health service provider’s resilience when extreme disruptions occur is not simple. Optimal configuration in such circumstances is rare…

Abstract

Purpose

Configuring strategies to ensure a health service provider’s resilience when extreme disruptions occur is not simple. Optimal configuration in such circumstances is rare. Therefore, this research has relied on the dynamic capability view (DCV) to develop a decision-support framework for configuring resilience strategies that will mitigate the worst challenges and improve the performance of health service providers during “extreme” disruptive events.

Design/methodology/approach

The research adopted a multi-study, multi-method approach comprising interviews, quality function deployment (QFD), and fuzzy set qualitative comparative analysis (fsQCA).

Findings

The findings reveal that, during a crisis, standalone resilience strategies are not enough. To guarantee performance, healthcare services require a combination of resilience strategies and a negation of challenges.

Originality/value

This research extends our current knowledge of healthcare operational management by offering optimal configurations of resilience strategies to manage performance during extreme disruptions. Thus, it offers strategic insights into how health-service managers can be more resilient during a crisis.

Details

Asia Pacific Journal of Marketing and Logistics, vol. 36 no. 11
Type: Research Article
ISSN: 1355-5855

Keywords

Article
Publication date: 24 May 2021

Imranul Hoque and Md. Shahinuzzaman

This study investigates the relationship between individual task performance of garment workers and occupational health and safety management systems (OHSMS) in the garment…

Abstract

Purpose

This study investigates the relationship between individual task performance of garment workers and occupational health and safety management systems (OHSMS) in the garment industry of Bangladesh.

Design/methodology/approach

Following a quantitative research approach and using a four-stage cluster sampling technique, data collected from 610 workers of twelve garments supplier factories using a structured questionnaire. Mean, standard deviation, correlation and stepwise multiple regressions performed to understand the relationship between task performance and OHSMS.

Findings

The study results demonstrate that occupational health and safety (OHS) policy, benchmarking, worker participation, OHS training, communication, emergency response, preventive and protective action, monitoring and review are the significant predictors of individual task performance of garment workers; and OHS policy contributes most substantially to the variance of task performance in the garment industry of Bangladesh.

Research limitations/implications

This study’s findings contribute to operations management, human resources management and the health and safety management literature by demonstrating a link between operational performance, human resources management and OHSMS.

Practical implications

This study could be beneficial for garment suppliers to understand how effective OHSMS can reduce production costs by increasing worker efficiency.

Originality/value

This is a unique research attempt as it considers the task performance dimension of an individual garment worker from the OHS management perspective.

Details

International Journal of Workplace Health Management, vol. 14 no. 4
Type: Research Article
ISSN: 1753-8351

Keywords

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