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Nowadays, a prominent research area is the development of competitive advantages in companies, due to their environmental commitment and orientation. Based on resource-based view (RBV) and institutional theory (InT), this paper aims to investigate the influence of internal and external orientation on businesses' sustainable performance while considering the effect of sustainable supply chain management (SSCM) practices.

Data from 351 manufacturing companies in the Kingdom of Saudi Arabia have been collected and analysed through structural equation modelling (SEM) using the partial least squares (PLS) method.

The results indicated that both internal and external environmental orientation have important effects on SSCM practices, which in turn have a considerable beneficial effect on environmental, social and economic performance.

Although SSCM is constantly gaining ground in the literature, most SSCM research and models examine its effects, antecedents or motivation, mainly adopting a qualitative approach. Research on the topic adopting a large-scale empirical approach is still limited. In this context, this study contributes to the SSCM management literature by exploring the role of environmental orientation in facilitating the adoption of SSCM practices and improving companies' performance.

This study aims to provide a qualitative in-depth account of the status and experience of food insecurity for Syrian refugee households in Toronto and Saskatoon, Canada. The study considers the range of geographic, socio-economic, cultural and gendered components shaping and determining the barriers and management of food insecurity.

The study included 54 semi-structured interviews with refugee families in Toronto and Saskatoon who resettled in Canada after November 2015. In addition, 15 semi-structured in-person or telephone interviews were conducted with settlement and support agencies to measure their capacity to respond to issues of food insecurity for Syrian refugees.

Syrian refugees reported experiencing food insecurity as part of the broader resettlement journey, including in the transitional phase of refuge and in each settlement context in Canada. Income status in Canada was reported as a key barrier to food security. Low-income barriers to food security were experienced and shaped by factors including food affordability, physical access and availability and the extent of familial or other support networks including sponsorship relationships. Participants also reported how managing food insecurity contributed to the intensification of gender expectations.

The analysis reveals food insecurity as both an income and non-income based concern for refugees during the process of resettlement. The study also highlights the importance of considering variations between primary barriers to food security identified by Syrian families and key informants as critical to the development of strategies designed to mitigate the impacts of resettlement on food security.

The purpose of this study is to fill a gap in the extant literature on risk disclosure by providing the first evidence on how corporate governance influences FTSE all-share financial firms to reveal risk disclosure. The paper further studies the extent to which the observed risk information affects stock returns.

Using a sample period from 2005 to 2018 for UK FTSE all-share financial firms, this paper used automated textual analysis to capture risk disclosure in the narrative sections of annual reports. This paper’s findings are based on ordinary least squares (OLS) and fixed-effects estimations.

Based on 1,800 firm-year observations, this study finds that UK financial firms with greater board independence, higher insider ownership and stronger audit quality are more likely to provide detailed risk disclosures in the narrative sections of their annual reports. In addition, we find that such risk disclosures positively and significantly influence the stock returns of these firms. The results are robust across various tests, including models capturing changes in disclosure practices, addressing endogeneity concerns and examining periods of financial instability such as the global financial crisis.

To the best of the authors’ knowledge, this paper is the first to investigate how corporate governance influences FTSE all-share financial firms’ provision of risk disclosure in their annual reports. By linking governance, audit quality and ownership to improved disclosure practices, this study offers novel insights into transparency in UK financial firms. This paper also provides evidence to support the informativeness of the revealed risk information by UK financial firms through documenting the positive impact of risk disclosure on stock returns. It also highlights the importance of incorporating narrative risk disclosures into valuation models within UK financial firms.

This study assesses the impact of corporate social responsibility (CSR) practices on the relative efficiency of conventional and Islamic Egyptian banks in the period 2012–2018.

A three-stage approach is adopted. First, data envelopment analysis (DEA) is used to assess the relative efficiency of Egyptian banks. Second, a CSR index is designed and used to assess the extent of aggregate CSR practices in Egyptian banks, together with their sub-dimensions. Third, a Tobit regression model is used to examine the impact of CSR on the technical efficiency of these banks.

There is no statistically significant difference between conventional and Islamic banks as regards their purely technical efficiency. Egyptian banks, on average, have achieved a medium score in their practices of CSR and conventional and Islamic banks have not shown significant differences, except in 2018. Moreover, the aggregate CSR practices positively affect the technical efficiency of Egyptian banks. The practices of the CSR sub-dimensions, apart from the community sub-dimension, also affect the banks' technical efficiency.

The legislative institutions and the Central Bank should enhance CSR practices in Egyptian banks, particularly the practices related to customers and the community, in order to enhance the purely technical efficiency of these banks.

The paper is original in investigating the impact of CSR on banks' relative efficiency in Egypt.

The purpose of this study is to examine the connection between board composition and value relevance of financial information in Ghana.

The study uses a panel data of 144 firm-year observations of listed firms in Ghana.

The study finds that a higher fraction of independent directors is associated with lower firm value. The study further finds that board size is positively related to firm value, whereas duality is negatively associated with firm value.

The practical implication of this paper is that investors and regulators should be mindful that specifying governance composition should not only be based on “so-called” codes of best practices but also the level of the country's or the sector's development and local institutional structures.

This study uses five different measurements of market share and considers the impact of the provision of the Code of Best Practices in Ghana.

The purpose of this study is to explain the potential long-term impacts of working from home on housing wealth inequality in large cities of advanced economies.

This study is descriptive research and It supports the arguments by providing some emerging evidence from property markets in developed countries.

The authors argue that due to the unique nature of the COVID-19 crisis, it will have a different and long-term impact on housing wealth inequality. Changes in the working arrangements of many professionals will change the housing demand dynamic across different suburbs and may lead to a reduction of the housing wealth gap in the long term. In this paper, the authors propose five mechanisms that may impact housing wealth inequality.

Long-term data is required to test the proposed conceptual model in this study and the effect of the COVID-19 pandemic on housing wealth across and within suburbs of large cities.

Policymakers and regulators may benefit from the discussions and suggestions provided in this study and consider the proposed avenues on how new changes in the working environment (remote working) may result in a reduction of housing wealth inequality.

This study presents a new perspective about the potential long-term impacts of working from home that is posed by the COVID-19 pandemic on housing wealth inequality in large cities of developed economies.

This study investigated the production of free and encapsulated nanoemulsions using Cordia myxa fruit peel (CMFP) extract and vitamin D3.

The CMFP extract was obtained using an ultrasonic technique, and its characteristics such as total phenolic content (TPC), antioxidant activity, cytotoxicity and gas chromatography-mass spectrometry (GC/MS) analysis were assessed. CMFP was encapsulated in vitamin D3 oil droplets of nanoemulsion prepared by ultra-homogenization using calcium alginate polymer. The nanoemulsions were evaluated for 2,2-diphenyl-1-picrylhydrazyl (DPPH) scavenging activity, antimicrobial activity, morphology, Fourier transform infrared (FTIR) analysis and release rate in a simulated gastrointestinal model.

The GC/MS results revealed that pyrocatechol, cholestanoids and propionaldehyde were the predominant compounds in the extract. The highest cytotoxicity effect of CMFP was observed at concentrations of 6.25 and 12.5 ppm of the extract. Encapsulated nanoemulsions exhibited the highest antimicrobial activity against Escherichia coli (ATCC 35218). The antioxidant activity of the free and encapsulated nanoemulsions ranged from 25.81 to 36.08 mg/100g and 49.25–55.7 mg/100g, respectively. Free nanoemulsions showed a higher release rate in the simulated gastric model compared to encapsulated ones. The FTIR spectrum allowed for the identification of functional groups responsible for antioxidant and antibacterial properties, indicating that these properties of the nanoemulsions were maintained.

This study demonstrates the successful co-encapsulation of CMFP extract and vitamin D3 in nanoemulsions, which significantly enhanced the stability, bioavailability and functional properties of both compounds. Encapsulated nanoemulsions exhibited higher antioxidant and antimicrobial activities compared to their free counterparts, with controlled release in simulated gastrointestinal conditions. These findings confirm that nanoemulsion-based encapsulation is an effective strategy to protect and enhance the bioactivity of plant extracts and vitamins, supporting their potential use in functional food products and therapeutic application.

The purpose of this study is to investigate the role of Auditing and Accounting Organization for Islamic Financial Institution (AOIFI) governance disclosure on the performance of Islamic financial institutions (IFIs) through systematic literature review approach.

This study is based on the review of literature related to the AAOIFI accounting standards downloaded from Scopus database. This study includes review of 126 research articles, 10 review papers, 9 book chapters and 5 conference papers related to different roles played by AAOIFI in providing standards for accounting, auditing, governance and ethics for global IFIs.

The findings of this study suggest that AAOIFI has played a critical role in developing the accounting standards for the IFIs and contributed positively to the overall growth of the Islamic finance industry.

AAOIFI has played a critical role in issuing and development of accounting and auditing standards and has contributed positively to the financial performance of IFIs. Research gaps are identified, and there is a need to work on these gaps.

This study will contribute to the understanding the role of AAOIFI in issuing and development of accounting and governance standards and future research agenda based on a thorough review of literature.

The purpose of this paper is to estimate the implications of illicit market use for the value of Bitcoin in an event studies framework.

This study uses a data set of 58 state-level marijuana decriminalisation and legalisation bills and referenda in the USA in 2010–2022.

Decriminalisation is associated with a strong and consistent positive Bitcoin price response around the event, recreational legalisation induces a more ambiguous reaction and medical legalisation is found to have a negative albeit small impact on Bitcoin value. This suggests decriminalisation enhances shadow economy use value of Bitcoin, whereas recreational and medical legalisation are not consistently reducing illicit drug cryptomarket activity. The effects are robust to various estimation windows, in subsamples, and also when outliers, heavy tails, conditional heteroskedasticity and state size are accounted for.

New to the literature, the choice of US marijuana bills, specifically as sample events, is based on both theoretical and empirical grounds.