Non-financial sustainability reporting and firm reputation. Evidence from Chinese listed companies DOI

Zain Ul Abideen,

Han Fuling

International Journal of Emerging Markets, Journal Year: 2024, Volume and Issue: unknown

Published: Jan. 3, 2024

Purpose This study highlights the influence of non-financial sustainability reporting and firm reputation (FR) on China Stock Exchange. The is based components that FR. Design/methodology/approach A simple ordinary least squares (OLS) regression model initially run to test hypotheses. Advanced econometric methods are used detect presence heteroskedasticity. utilizes fixed-effect, two-stage (2SLS) two-step generalized method moments (GMM) models address endogeneity issues. Findings suggest NFSR has a negative Conversely, environmental, social governance (ESG) exhibited positive associations with FR in 2SLS GMM results. Research limitations/implications limitations, data collection restricted period from January 2018 June 2023, limiting scope findings due constraints. Brand equity measurement considered only one aspect company's activities, other can also be for measuring brand equity. Another limitation standardized NFSR. While this Arianpoor Salehi (2021) measure Chinese market, future research could explore different methods. Practical implications have important practical corporate management, highlighting challenges strategic importance sustainability. Managers encouraged use strategically enhance their strategy. Social highlight ownership regulatory structures, promoting enhanced China's business culture. insight informs policymakers, businesses stakeholders regarding reporting, guiding decisions regulations. Originality/value indicates context-specific enhancing reputation. It provides insights into sustainability's impact reputation, responsible practices sustainable global economy. To best authors' knowledge, first frameworks sample firms discuss guidelines.

Language: Английский

The role of technology adoption in sustainable development: Overview, opportunities, challenges, and future research agendas DOI
Mostafa Al‐Emran, Charla Griffy‐Brown

Technology in Society, Journal Year: 2023, Volume and Issue: 73, P. 102240 - 102240

Published: March 30, 2023

Language: Английский

Citations

132

Greenwashing, Sustainability Reporting, and Artificial Intelligence: A Systematic Literature Review DOI Open Access

Wayne Moodaley,

Arnesh Telukdarie

Sustainability, Journal Year: 2023, Volume and Issue: 15(2), P. 1481 - 1481

Published: Jan. 12, 2023

The rise of stakeholder interest globally in sustainable business practices has resulted a demands from stakeholders that companies report on the environmental and social impacts their activities. In certain cases, however, have resorted to practice providing inaccurate disclosures regarding sustainability as part corporate communications reporting—commonly referred “greenwashing”. Concurrently, technological improvements artificial intelligence presented means rapidly accurately analyze large volumes text-based information, such contained reports. Despite possible machine learning fields greenwashing reporting, no literature date comprehensively holistically addressed interrelationship between these three important topics. This paper contributes body knowledge by using bibliometric thematic analyses systematically those fields. analysis is also used conjecture conceptual framework for use with relation company reporting. finds greenwashing, within an underexplored research field.

Language: Английский

Citations

64

A critical review of technology-driven service innovation in hospitality and tourism: current discussions and future research agendas DOI
Hyekyung Park, Minwoo Lee, Ki‐Joon Back

et al.

International Journal of Contemporary Hospitality Management, Journal Year: 2023, Volume and Issue: 35(12), P. 4502 - 4534

Published: May 2, 2023

Purpose With the increasing importance of technology in hospitality and tourism, technology-driven service innovation has been a salient topic discussed from both customers’ suppliers’ perspectives. However, there lack research that provides an overview on innovation. The purpose this study is to review current discussions provide directions for future studies tourism literature. Design/methodology/approach A total 82 articles were collected top-tier journals. papers analyzed using content analysis derive key topics Such made by different categories, antecedents, outcomes theories. Future agendas suggested based gap found Findings results indicate prior viewed as or delivery method, with limited focus management, marketing institutional In addition, reveals five need further discussion, such cocreative technology, human resources strategy emerging digital transformation. Research limitations/implications While have reveal determining roles innovation, scarce introduced new concept suggesting comprehensive approach. By adopting unique approach multifaceted areas discussion implement highly sustainable strategies. Originality/value adds knowledge providing holistic view discussions, finding gaps proposing extended discussion.

Language: Английский

Citations

44

Guidelines for Bibliometric‐Systematic Literature Reviews: 10 steps to combine analysis, synthesis and theory development DOI Creative Commons
Giacomo Marzi, Marco Balzano, Andrea Caputo

et al.

International Journal of Management Reviews, Journal Year: 2024, Volume and Issue: unknown

Published: Oct. 7, 2024

Abstract The steady increase in academic production has been paralleled by a surge the number of bibliometric and systematic literature reviews (SLRs) published. Over years, scholars began to combine analyses with SLRs. However, such combined approaches relied on fragmented methodological suggestions without clear guiding frameworks. This article introduces integrated guidelines for undertaking multi‐method reviews, combining SLRs theory development, which we call ‘Bibliometric‐Systematic Literature Review’ (B‐SLR). In doing so, develop 10‐step process how apply B‐SLR. each proposed steps, discuss critical decisions best practices support researchers while crafting meaningful theoretically relevant reviews. B‐SLR is intended as flexible toolbox designed accommodate diverse research objectives miner–prospector continuum, spanning from reviewing, theorising, tracing future roadmaps or creating bridges among different topics. incorporates pillars analysis, timeliness, coverage, rigour, coherence originality contribution, also emphasising need novel theoretical contribution. supported companion website, providing additional resources assist this process: https://www.b‐slr.org .

Language: Английский

Citations

43

Exploring the evolution of creative accounting and external auditors: Bibliometric analysis DOI Creative Commons
Ayman Mohammad Al Shanti,

Hani Abdel Hafez Al-Azab,

Mohammad Humeedat

et al.

Cogent Business & Management, Journal Year: 2024, Volume and Issue: 11(1)

Published: Feb. 9, 2024

This study focused on current research creative accounting and external auditors as well prospective topics for future research. In the Web of Science Core Collection, a bibliometric visualization tool viewer-based literature, 465 articles dealing with authored between 1981 2022 were analyzed. Cluster analysis, all-keyword co-occurrence bibliographic coupling mapping are all investigated in study. enables us to propose paths that may be useful reflecting significant impact technology will have growth auditors. The survey discovered four main trends: first trend shown is 'The Future External Auditing Financial Reporting Quality' (red cluster). second focuses detecting (the green third Statement Audit Quality Management Earnings Fraud Detection (blue purple clusters). fourth related Preventing Next fraud: A Global Creative Accounting (yellow

Language: Английский

Citations

35

A holistic literature review on entrepreneurial Intention: A scientometric approach DOI Creative Commons
Rosa M. Batista-Canino, Lidia Santana-Hernández, Pino Medina-Brito

et al.

Journal of Business Research, Journal Year: 2024, Volume and Issue: 174, P. 114480 - 114480

Published: Jan. 21, 2024

This paper reveals the scientific substrate underlying literature on entrepreneurial intention (EI) tracking its diachronic evolution. It reviews EI from a holistic view over nearly 50 years (1970–2021), complementing previous this topic. We adopt scientometric approach using bibliographic coupling, co-citation, and thematic strategic maps, enabling us to present changing morphology of research years. Supported by VOSviewer Bibliometrix, we analysed almost 2,000 documents, revealing how career choice, education, social psychology, entrepreneurship have supported each other in developing The horizon for improving knowledge is still open. invites researchers add new issues front break ice intellectual base field contributing frameworks as well offering ongoing improvements psycho-social approaches individual.

Language: Английский

Citations

21

Non-financial disclosures and sustainable development: A scientometric analysis DOI Creative Commons
Neha Saini, Monica Singhania, Morshadul Hasan

et al.

Journal of Cleaner Production, Journal Year: 2022, Volume and Issue: 381, P. 135173 - 135173

Published: Nov. 13, 2022

Pressure on companies to report non-financial dimensions has amplified the interest in sustainability due increased awareness among stakeholders. While connecting value-related success financial performance is a niche field academicians and researchers, debate still "Does it matter going value of disclosures (NFD) relevant?" To clarify ambiguous perceptions existing literature, we examine how NFD connects sustainable development by conducting an in-depth scientometric analysis gain insights into evolution, trends, other multi-dimensional aspects map centralities bursts indicators. We used bibliometric data from pool 1568 studies Web Science published Social Citation Index (SSCI) Expanded (SCIE) journals between 1991 2021 identify prominent research areas this stream pattern interrelationship various disciplines. The current investigation reveals several novel features ESG disclosures, such as corporate performance, environmental supply chains, indicators, integrated reporting. This study highlights bottlenecks suggests scope future Environmental, Governance (ESG) meet business goals. findings include 13 major clusters refining for sustainability, concluding with new theory encapsulating through disclosure processes. significant practical implications dimension world emerging countries are under stage.

Language: Английский

Citations

51

Does environmental, social and governance (ESG) affect market performance? The moderating role of competitive advantage DOI
Hichem Dkhili

Competitiveness Review An International Business Journal incorporating Journal of Global Competitiveness, Journal Year: 2023, Volume and Issue: 34(2), P. 327 - 352

Published: April 4, 2023

Purpose This research aims to determine the influence of environmental, social and governance (ESG) factors on market performance. The study shows perspective ESG attempted test relationship between Tobin’s Q effect control variables. Design/methodology/approach used panel data from a sample covering 720 firms ran fixed-effects model regression during 2007–2019 period for eight European countries’ listed companies. Findings findings reveal that positively impacts Q. According findings, high company performance boosts via moderator competitive advantage. results indicate all variables are significant. firm’s leverage has negative with ESG. size firm positively. Also, prove industry affect Research limitations/implications this suggest managers, practitioners authorities interested in learning about scores (ESGSs), advantage might draw intriguing conclusions data. Managers can identify appropriate levels improve Practitioners must whether fit, size, growth, could enhance also give board directors information future growth opportunities country. Originality/value presents vision how positive link ESGSs

Language: Английский

Citations

33

A systematic literature review and bibliometric analysis of eco‐innovation on financial performance: Identifying barriers and drivers DOI Creative Commons
Germán López-Pérez, Isabel Sánchez, José Luis Zafra Gómez

et al.

Business Strategy and the Environment, Journal Year: 2023, Volume and Issue: 33(2), P. 1321 - 1340

Published: Aug. 26, 2023

Abstract Eco‐innovation strategies are essential elements for companies developing core competencies in the circular economy model. The academic world has begun to study knowledge of these business decisions, and there is incipient literature on subject. In this context, paper aims contribute current impact eco‐innovation corporate performance by exposing synthesizing distinct positions found literature. For purpose, a systematic bibliometric review 81 articles related economic firm performance, as well barriers drivers strategies, was carried out. After analyzing several types eco‐innovation, our results show that although previous empirical evidence suggests existence positive effect, it not generalizable due factors may condition its implementation. This delves into determining both size environment which company framed constitute series conditioning clarify why no consensus regard. addition, work encourages future lines research with aim shedding light field knowledge.

Language: Английский

Citations

29

Robotic process automation: bibliometric reflection and future opportunities DOI
Dahlia Fernandez, Omkar Dastane, Hafizah Omar Zaki

et al.

European Journal of Innovation Management, Journal Year: 2023, Volume and Issue: 27(2), P. 692 - 712

Published: May 11, 2023

Purpose Robotic Process Automation (RPA) is a digital transformation tool that demonstrated tremendous growth in research output as well its application the past decade. This study attempts to identify essential gaps and proposes future agendas field by analyzing publishing trends, major stakeholders (authors, countries, affiliations, journals), key clusters evolving themes mapping most recent (2016–2022) field. Design/methodology/approach Preferred Reporting Items for Systematic Review Meta-Analysis (PRISMA) was used retrieve total of 244 publications from Web Science (WOS) database this analysis. The then uses open-source R program bibliometrix conduct bibliometric A variety tools methods including collaboration network, word dynamics, co-occurrence thematic map strategy were utilized. Findings analysis reveals influential (country: USA, author: Arai K, affiliation: Christ Deemed University), main intellectual structure (process mining, transformation, blockchain, information systems) evolution (model innovation, artificial intelligence, big-data, design science user acceptance) subject. Originality/value provide comprehensive overview RPA literature which unravels conceptual stream agenda future. Based on map, may assist entrepreneurs practitioners determining priorities strategizing process innovation.

Language: Английский

Citations

28