Search results

This study aims to investigate the effects of board cultural diversity (BCD) and board gender diversity (BGD) of the board of directors on environmental, social and governance (ESG) performance in the European banking sector using resource-based view (RBV) theory. In addition, this study analyses the linkages between BCD and BGD and knowledge sharing on the board of directors to improve ESG performance.

This study selected a sample of European-listed banks covering the period 2021. ESG and diversity variables were collected from Refinitiv Eikon and analysed using the ordinary least squares model. This study was conducted in the European context regulated by Directive 95/2014/EU, which requires sustainability disclosure. The original population was represented by 250 banks; after missing data were excluded, the final sample comprised 96 European-listed banks.

The findings highlight the positive linkages between BGD, BCD and ESG scores in the European banking sector. In addition, the findings highlight that diversity contributes to knowledge sharing by improving ESG performance in a regulated sector. Nonetheless, the combined effect of BGD and BCD negatively impacts ESG performance.

To the best of the authors’ knowledge, this is the first study to measure and analyse a regulated sector, such as banking, and the relationship between cultural and gender diversity for sharing knowledge under the RBV theory lens in the ESG framework.

The aim of this study is to review the literature on how intellectual capital (IC) contributes to the decarbonization efforts of firms. It explores how carbon accounting can measure the components of IC in decarbonization efforts to balance profitability with environmental and social goals, particularly in promoting decent work and economic growth (Sustainable Development Goal [SDG] 8 and its targets [2, 5, 6, 8]). Moreover, it emphasises the importance of multi-stakeholder partnerships for sharing knowledge, expertise, technology, and financial resources (SDG17-Target 17.G) to meet SDG8.

As a consolidated methodological approach, a systematic literature review (SLR) was used in this study to fill the existing research gaps in sustainability accounting. To consolidate and clarify scholarly research on IC towards decarbonization, 149 English articles published in the Scopus database and Google Scholar between 1990 and 2024 were reviewed.

The results highlight that the current research does not sufficiently cover the intersection of carbon accounting and IC in the analysis of decarbonization practices. Stakeholders and regulatory bodies are increasingly pressuring firms to implement development-focused policies in line with SDG8 and its targets, requiring the integration of IC and its measures in decarbonization processes, supported by SDG17-Target 17.G. This integration is useful for creating business models that balance profitability and social and environmental responsibilities.

The integration of social dimension to design sustainable business models for emission reduction and provide a decent work environment by focusing on SDG17-Target 17.G has rarely been investigated in terms of theory and practice. Through carbon accounting, IC can be a key source of SDG8-Targets 8.[2, 5, 6, 8] and SDG17-Target 17.G. Historically, these major issues are not easily aligned with accounting research or decarbonization processes.

Although intellectual capital (IC) and human dynamic capabilities (HDCs) play a significant role in decarbonization processes, their measurement and reporting is under-researched. Hence, this study aims to identify the link between HDCs, carbon accounting and integrated reporting (IR) in the transition processes, investigating IC and HDCs in decarbonization processes to achieve net-zero business models (n-ZBMs).

A systematic literature review with a concise bibliometric analysis is conducted on 229 articles, published from 1990 to 2023 in Scopus database and Google Scholar. Reviewing data on publications, journals, authors and citations and analysing the article content, this study identifies the main search trends, providing a new conceptual model and future research propositions.

The results reveal that the literature has rarely focussed on carbon accounting in terms of IC and HDCs. Additionally, firms face pressure from institutions and stakeholders regarding legitimacy and transparency, necessitating a response considering IR and requiring n-ZBMs to be developed through IC and HDCs to meet social and environmental requirements.

Not only does this study link IC with HDCs to address carbon emissions through decarbonization practices, which has never been addressed in the literature to date, but also provides novel recommendations and propositions through which firms can sustainably transition to being net-zero emission firms, thereby gaining competitive advantage and contributing to the nation’s sustainability goals.

This study aims to evaluate the consumer perceptions related to sanitation in the five-star hotels due to the COVID-19 pandemic. It also identified the most significant sanitation dimensions and their influence on the pertinent emotions experienced by the hotel consumers.

It identified seven sanitation dimensions (i.e. exterior of the hotel, guestrooms, washrooms/restrooms, in-house restaurant dining, hotel employees, public areas and handling of food) which were assessed through 10 positive and negative consumer sanitation emotions. A structured online survey was conducted to collect data from the 763 five-star hotel consumers. Exploratory factor analysis was applied on the 35 parameters of the seven identified sanitation dimensions, and analysis of variance (ANOVA) was used to determine the most significant dimensions among the hotel consumers.

Results revealed that among the seven sanitation dimensions, “exterior of the hotel” and “public area” dimensions were found to be statistically less significant compared to the other sanitation dimensions. Findings related to consumer emotions showed that a significantly high percentage of consumers revealed strong negative emotions, i.e. disgust and discontent toward the poor standards of sanitation in the hotels.

The study results may be helpful for the hotel administrators and managers to adequately plan the training sessions for their employees based on the consumer perception and emotions toward the identified sanitation dimensions. Further, it may also help in the implementation of the COVID-19 awareness program based on the consumer inputs and perceptions.

Although a few studies have been performed to explore the sanitation dimensions in the hospitality sector before, but this will be a first attempt to identify and measure the sanitation dimensions and corresponding consumer emotions due to the COVID-19 pandemic.

This paper seeks to add a historical perspective to the contemporary debate concerning women’s entrepreneurship in India. This study aims to explore the quantitative and qualitative research map of the research field of women’s entrepreneurship. Through this exploration, the authors aim to portray the historical and contemporary factors related to women’s entrepreneurship development in India, the problems and the opportunities. Future research opportunities are also identified based on the keyword analysis.

The study uses a systematic literature review to analyze the historical and theoretical perspectives of women’s entrepreneurship in India. The bibliometric analysis portrays the publication landscape, including the most popular journals, authors and countries, citation analysis and keyword analysis. The content analysis reveals the thematic clusters of the research field.

The content analysis of the management literature on women’s entrepreneurship reveals four primary clusters from the research: contextual embeddedness in women’s entrepreneurship, reasons for starting a business, microfinance interventions and empowerment of women entrepreneurs and marginalization dynamics for women entrepreneurs in India’s informal sector. The study also presents implications for policymakers and a women entrepreneurs’ development framework.

To the best of the author’s knowledge, this study is the first to comprehensively analyze the management literature on women’s entrepreneurship in India from a historical perspective. The study combines bibliometric mapping and content analysis for a holistic presentation of the research field of women’s entrepreneurship in India and future research opportunities.

Women entrepreneurs contribute significantly to Asian economies. However, women in this region face an alarming array of barriers to entrepreneurship. This research study aims to examine the factors, i.e. government support, family social support, financial literacy and managerial skills, in building the entrepreneurial capacity of women entrepreneurs under the lens of the person–environment (P-E) fit theory. Furthermore, the study also examines the moderating effect of socio-cultural barriers in the said relationships.

For the study, the data was collected from the owners of 311 women-owned manufacturing and services sector enterprises from the northern Indian community.

Findings suggest that all the factors significantly affect the entrepreneurial capacity of women entrepreneurs, and the barriers work as a moderator between the relationships.

Based on P-E fit theory, this unique research study proposes a model to test the role of factors such as government support, family social support, financial literacy and managerial skills in developing women entrepreneurs’ entrepreneurial capacity along with examining the moderating role of socio-cultural factors contributing to the entrepreneurial capacity of women.

The study aims to evaluate the components of entrepreneurship education and training (EET) in India. The paper proposes a framework for an effective EET regime for amalgamating entrepreneurship education as fundamental to mainstream higher education in India.

The current study utilises a qualitative research technique, that is, the narrative inquiry methodology based on in-depth interviews. The study respondents included sixteen educators who are actively engaged in EET and related activities for a minimum of ten years.

The study identified five broad “meaning units” or “themes,” that is, “incremental pedagogical efficiency and flexible evaluation systems,” “entrepreneurial experience of the faculty,” “extended support,” “holistic mentoring” and “experiential learning” as components of an effective EET regime.

The study will help the policymakers and higher education institutions (HEIs) revisit their policy frameworks and practices to promote entrepreneurial capacity and entrepreneurial intentions among students. The study will also help to gain deeper insights into EET components and will propose a framework for an effective EET regime based on its findings.

This paper aims to examine the pattern of publications, using a bibliometric analysis of the Journal of Enterprising Communities: People and Places in the Global Economy (JEC) for the period between 2007 and 2021.

The study uses relevant bibliometric metrics and procedures. The analysis covers mainly the number of articles published in JEC, most influential years in terms of the number of publications and citations, top productive countries, most prolific authors, most influential institutions, funding institutions, co-authorship trends, keywords co-occurrence, and vital themes of JEC articles between 2007 and 2021.

The journal’s influential impact in terms of citations has increased over time, with 83.62% of the published works receiving at least one citation. Léo-Paul Dana has been recognised as the most prolific author by virtue of his contribution of articles in JEC, and the maximum contribution to JEC comes from the USA, followed by Canada and the UK. University of Canterbury, New Zealand and La Trobe University, Australia were the leading contributing institutions. The study identified “indigenous entrepreneurs”, “gender”, “social entrepreneurship”, “education” and “innovation” as contemporary keywords in the study of enterprising communities. These issues present a clear opportunity for research-related topics for the JEC.

To the best of the authors’ knowledge, this is the first comprehensive piece in the journal’s history that provides a general overview of the journal's major trends and researchers.