Badar Latif

This paper explores the impact of institutional pressures on the adoption of environmental management accounting (EMA). EMA has been recognized as a valuable mechanism to deal with environmental issues. This paper uses institutional theory to explain the drivers of EMA adoption in Pakistan. Data were collected from the manufacturing sector in Pakistan through a questionnaire-based survey. The study concludes that coercive, normative and mimetic pressures have a significant and positive impact on

Purpose In this study, the authors examine artificial knowledge as a fundamental stream of knowledge management for sustainable and resilient business models in supply chain management (SCM). The study aims to provide a comprehensive overview of artificial knowledge and digitalization as key enablers of the improvement of SCM accountability and sustainable performance towards the UN 2030 Agenda. Design/methodology/approach Using the SCOPUS database and Google Scholar, the authors analyzed 135 En

Despite the substantial attention given to pro-environmental behavior (PEB) by academicians, practitioners, and policymakers, few studies have investigated how employee-perceived corporate social responsibility (CSR) affects employees’ PEB. Moreover, though the concept of PEB has been found to elicit a wide range of positive benefits for employee behaviors and attitudes, it has rarely been applied to the context of the manufacturing sector. Underpinned by the social identity theory (SIT) and the

Though the concept of green dynamic capability has been increasingly gaining traction among academics, practitioners, and policymakers, its association with green innovation adoption remains unclear. The present study addresses this gap and aims to provide clarity by distinguishing green innovation adoption in the context of developing countries. Drawing on dynamic capability and stakeholder theory, this research shed light on the significance of green dynamic capability for green innovation ado

Purpose Congruent with the world-wide call to combat global warming concerns and advance intellectual capital (IC), organisations are being pressured to ensure that IC is managed effectively to encourage green initiatives. In this regard, green entrepreneurial orientation (GEO) is emerged as a relevant IC. GEO is recognised as a mitigating factor of environmental degradation in the literature. Although prior literature has observed the nexus between GEO and firm performance, the role of GEO in l

The study examined the role of perceived CSR in deriving customer loyalty by exploring direct and mediated effects of corporate reputation and customer satisfaction in Pakistan’s food chains. The data were collected through a survey method from 322 customers of McDonald’s in Pakistan during October 2019 and January 2020. The collected information was then analyzed through the Partial Least Square Structural Equation Modeling (PLS-SEM) technique to test the hypothesized relationships. The results

Purpose Debates regarding climate change risk perception (CCRP), particularly its scale and impact on social and environmental sustainability, have continued for decades. CCRP is experiencing a renaissance with an increased focus on environmentally relevant behaviors to mitigate the effects of climate change. However, CCRP lacks investigation from the employee perspective. Supported by the social exchange and value–belief–norm theories, this study aims to address the impact of employees’ CCRP on

Abstract A concerning surge in pollution has drawn increased attention to sustainability efforts. The lack of environmentally conscious human behavior contributes significantly to environmental degradation. This research explores the impact of perceived colleague support towards the environment (PCSE) as a catalyst for promoting employees' green initiatives. Underpinned by the conservation of resources (COR) theory, the study reveals a sequential chain mediation model, wherein PCSE initiates a p

We show that innovative activities exacerbate environmental degradation based on data covering 52 countries between 1990 and 2014. Yet, innovative activities carried out in countries with greater financial development pose less environmental harm. Additionally, we show the equity market is more effective concerning dampening effect of innovation on carbon emissions. With a dynamic panel threshold method, we find that innovation is significantly associated with improvements in environmental quali

Purpose This study aims to investigate how environmental, social and governance (ESG) performance affects corporate competitiveness, the mechanisms underlying these effects and how industry competition and media attention influence the relationship between ESG performance and competitiveness. Design/methodology/approach Using a sample of Chinese A-share listed companies from 2010 to 2022, the authors perform three distinct analyses: first, whether ESG performance enhances competitiveness; second

This study investigates the relationship between information asymmetry and cash holdings under the impact of the coronavirus disease 2019 (COVID-19) in China. It likewise explores how state ownership dominates their nexus, particularly during the pandemic. COVID-19 caused increases in cash holdings, and that the information asymmetry's effect on cash holdings is more pronounced over the COVID-19 period. Additionally, information asymmetry has a weaker effect on corporate cash holdings for state-

ABSTRACT Corporate social responsibility (CSR) has increasingly been recognized as a strategic lever for enhancing organizational resilience. Although CSR literature is abundant, prior research has not fully explained how distinct CSR types, such as altruistic, promotional, and value‐creating, influence organizational resilience through sustainability control systems (SCSs). Consequently, the mechanisms linking these CSR types to resilience remain insufficiently understood. This study, grounded