Asian Economic and Financial Review,
Год журнала:
2024,
Номер
14(3), С. 228 - 249
Опубликована: Март 18, 2024
This
paper
aims
to
investigate
the
effect
of
digital
zakat
and
accounting
on
corporate
sustainability,
in
addition
examining
moderating
financial
transparency.
A
quantitative
survey
was
employed
collect
data
from
298
Malaysian
specialists
using
questionnaires
a
289-5th
point
Likert
scale.
The
study
utilized
Smart-PLS
4.0
SEM-PLS
for
analysis
data.
revealed
that
adoption
found
significantly
positively
influence
sustainability.
Integration
Zakat
also
shown
have
substantial
positive
impact
aligning
philanthropy
with
sustainability
goals
enhancing
overall
outcomes.
Moreover,
transparency
confirmed
play
crucial
role
strengthening
relationships
between
practices
Financial
influences
efforts
by
providing
stakeholders
clear
insights
into
company's
commitment
initiatives.
offers
practical
interconnected
dynamics
adoption,
transparency,
integration.
findings
this
offer
valuable
implications
both
scholars
practitioners
fields
enhanced
through
integrating
sustainable
philanthropy.
By
heeding
these
implications,
can
work
towards
more
responsible
business
practices,
fostering
society
environment
while
building
trust
confidence
among
stakeholders.
Sustainability,
Год журнала:
2023,
Номер
15(14), С. 11221 - 11221
Опубликована: Июль 19, 2023
Sustainability
through
digital
transformation
is
essential
for
contemporary
businesses.
Embracing
sustainability,
micro-,
small-,
and
medium-sized
enterprises
(MSMEs)
can
gain
a
competitive
advantage,
attracting
customers
investors
who
share
these
values.
Moreover,
incorporating
sustainable
practices
empowers
MSMEs
to
drive
innovation,
reduce
costs,
enhance
their
reputation.
This
study
aims
identify
how
owners
or
senior
managers
of
initiate
project.
A
systematic
literature
review
was
carried
out,
including
59
publications
from
2019
2023.
As
result,
this
research
identifies
the
first
steps
take
begin
transition
by
identifying
critical
organizational
capabilities
necessary
successful
transformation,
explores
technologies
that
support
in
sustainability
goals,
emphasizes
significance
stakeholders
achieving
journey.
Firstly,
should
change
culture
decisions
strategies
focus
on
sustainability.
Secondly,
leading
role
innovation
process
allows
businesses
be
more
locally
globally.
Finally,
big
data
technology
provide
most
significant
benefit
because
it
will
enable
analyzing
all
kinds
contributes
disruptively
decision-making.
Sustainability,
Год журнала:
2024,
Номер
16(7), С. 2651 - 2651
Опубликована: Март 23, 2024
The
Chinese
manufacturing
industry
faces
many
challenges
to
sustainable
development.
This
study
examines
how
transformational
leadership,
corporate
culture,
and
digital
transformation
affect
organizations’
sustainability.
It
will
also
examine
the
moderating
role
of
environmental
dynamism
mediating
effect
innovation
capabilities.
A
self-administered
survey
was
distributed
350
companies’
owners,
managers,
leaders,
employees,
etc.
Participants
were
selected
via
convenient
sampling.
data
collection
effort
validated
findings
empirically
tested
theories.
Smart
PLS
structural
equation
modelling
(PLS-SEM),
quantitative
research,
cross-research
are
used
in
this
study.
suggest
that
significantly
Innovation
capability
does
not
relationship
between
culture
However,
it
mediates
transformation,
business
capabilities
sustainability
performance
moderated
by
dynamism.
contributes
theory
showing
managers
can
help
companies
grow
indefinitely.
have
major
implications
for
China,
a
highly
industrialized
nation.
could
benefit
regulatory
authorities,
academic
institutions,
industry,
government
agencies,
researchers.
Journal of Innovation & Knowledge,
Год журнала:
2024,
Номер
9(2), С. 100483 - 100483
Опубликована: Март 27, 2024
Amidst
rapidly
evolving
market
conditions,
relying
solely
on
internal
information
and
knowledge
for
innovation
has
proven
inadequate.
The
emergence
of
the
digital
economy
injected
renewed
vitality
into
enterprise
innovation.
However,
existing
studies
have
predominantly
concentrated
transformation
intrinsic
to
enterprises,
neglecting
impact
partners'
transition
enterprises'
performance.
From
perspective
supply
chain
spillovers,
this
study
evaluates
influence
transitions
in
upstream
downstream
enterprises
activities
midstream
enterprises.
results
show
that
within
exhibits
a
transmission
effect,
significantly
promotes
performance
mechanistic
analysis
revealed
mainly
enhances
resilience
by
improving
its
efficiency,
optimizing
match
between
demand,
stabilizing
relationship
thus
promoting
level
Further
shows
improvements
output
are
reflected
quality
When
firms
belong
same
industry,
spillover
effect
is
more
evident,
simultaneously,
collaboration
can
promote
Frontiers in Environmental Science,
Год журнала:
2025,
Номер
13
Опубликована: Фев. 5, 2025
One
of
the
key
factors
influencing
corporate
sustainable
development
is
green
technology
innovation
(GTI).
Our
study
intends
to
explore
how
digital
transformation
impacts
value
through
GTI.
We
use
panel
data
from
A-share
publicly
listed
firms
in
China
spanning
2012
2022
as
our
sample.
employ
textual
analysis
extract
keywords
correlated
annual
reports,
and
construct
an
indicator
evaluate
corporates.
findings
show
that
significantly
enhances
enterprise
by
improving
innovation.
Furthermore,
market
competition
credit
moderate
mediated
relationship
between
value.
Additionally,
heterogeneity
tests
indicate
has
a
more
significant
influence
on
enhancement
for
heavily
polluting
corporates,
non-high-tech
smaller
This
research
offers
important
recommendations
practitioners
advancing
business
practices
provides
policy
environmental
protection
development.
Corporate Social Responsibility and Environmental Management,
Год журнала:
2023,
Номер
31(3), С. 1741 - 1755
Опубликована: Ноя. 6, 2023
Abstract
Digital
transformation
(DT),
board
characteristics,
and
green
technology
innovation
(GI)
have
a
substantial
impact
on
corporate
sustainability.
However,
there
are
seemingly
conflicting
conclusions
about
how
DT
affects
an
enterprise's
GI
performance,
few
studies
considered
the
moderating
effect
of
characteristics.
We
aim
to
explore
characteristics
correlation
between
GI,
using
sample
1470
listed
companies
in
China
employing
fixed‐effects
model.
Our
results
suggest
that
significantly
enhances
enterprises'
performance;
indirectly
promotes
performance
enterprises
by
increasing
their
R&D
investments,
optimizing
human
capital
structure,
enhancing
management
efficiency.
Additionally,
gender
diversity,
size,
educational
level
positively
moderate
relationship
whereas
will
be
blunted
age
diversity.
great
value
promote
realize
sustainable
development.
Purpose
In
this
digital
age,
the
rapid
technological
innovation
and
adoption,
with
increasing
use
of
big
data
analytics,
has
raised
concerns
about
ability
small
medium
enterprises
(SMEs)
to
sustain
competition
performance
(IP).
To
narrow
research
gap,
paper
investigates
role
analytics
capability
(BDAC)
in
moderating
relationship
between
(DI)
SME
performance.
Design/methodology/approach
This
been
carried
forward
through
a
detailed
theory
literature
analysis.
Data
were
analyzed
confirmatory
factor
analysis
structural
equation
models
using
two-stage
approach
smartPLS-4.
Findings
Results
highlight
that
service
(DSC)
significantly
mediates
DI
IP.
Additionally,
value
co-creation
(VCC)
directly
affects
transformation
(DT),
while
stronger
effect
on
DSC
than
Furthermore,
BDAC
moderates
relation
→
IP
DT
IP,
whereas
it
detrimental
addition
that,
VCC,
DSC,
DT,
have
direct,
significant
positive
Practical
implications
was
motivated
by
practical
relevance
supporting
SMEs
adopting
resource-based
view
(RBV)
technology
acceptance
model
(TAM).
study
shows
all
direct
indirect
measures
affect
performance,
including
as
moderator.
These
findings
refresh
perspective
what
DI,
can
bring
firm's
Originality/value
contributed
empirically
validating
theoretical
argument
suggests
adoption
new
technology.
aims
fill
gaps
understanding
incorporating
RBV
TAM
theories
DT.
Systems,
Год журнала:
2023,
Номер
11(7), С. 355 - 355
Опубликована: Июль 11, 2023
Digitization
is
a
megatrend
that
shapes
the
economy
and
society,
driving
major
transformations.
Enterprises,
as
most
important
microeconomic
entities,
are
critical
carriers
for
society
in
conducting
digital
transformation
practicing
sustainable
development
to
achieve
socioeconomic
environmental
sustainability.
Exploring
relationship
mechanisms
between
corporate
crucial.
This
study
investigates
influence
of
on
well
its
moderating
mechanisms.
A
two-way
fixed
effects
model
used
research
sample
Chinese
A-share
listed
companies
Shanghai
Shenzhen
from
2010
2020.
Three
methods
robustness
testing
alleviate
endogeneity
issues.
The
empirical
results
show
can
significantly
enhance
development,
whereas
empowered
management
highly
educated
employees
essential
complementary
human
resources
effectively
strengthen
contribution
digitalization
Additionally,
internal
controls
drivers
have
positive
effect
improve
reveals
an
tool
promoting
sustainability,
broadening
literature
related
fields,
providing
insights
government
policymakers
advance
Sustainability,
Год журнала:
2023,
Номер
15(7), С. 5648 - 5648
Опубликована: Март 23, 2023
To
achieve
organizational
performance
excellence,
modern
organizations
have
not
only
the
option
but
necessity
to
adapt
and
implement
corporate
sustainability
(CS)
practices.
CS
changes
previous
business
models,
taking
into
account
environmental
social
aspects,
thereby
determining
success
of
organization.
The
implementation
is,
however,
reinforced
or
limited
by
a
number
internal
factors.
main
research
goal
was
therefore
identify
evaluate
mechanisms
linking
perceived
support
(POS)
entrepreneurial
orientation
dimensions
such
as
autonomy
(AU),
risk
(RT),
competitive
aggressiveness
(CA)
innovativeness
(IN)
with
CS.
In
order
verify
hypotheses,
survey
conducted
on
group
200
small
medium-sized
enterprises
in
2022.
A
managerial
approach
used
study.
respondents
5-point
Likert
scale
for
assessment
their
attitudes
opinions.
relationships
been
examined
using
structural
equation
modeling.
findings
reveal
that
type
enterprise
moderates
relation
between
sustainability,
mediate
this
relation.
