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Corporate Governance and Sustainability Review
Number of Followers: 4  

  This is an Open Access Journal Open Access journal
ISSN (Print) 2519-8971 - ISSN (Online) 2519-898X
Published by Virtus Interpress Homepage  [7 journals]
  • Knowledge management system as an efficient and sustainable strategy to
           minimize uncertainty in the process of risk assessment
    • Abstract

      Risk assessors could adopt qualitative, semi-quantitative, or quantitative approaches to analyze various risks; the combination of these approaches alleviates the shortcomings of risk assessment techniques, namely uncertainty, knowledge dimension, and time dynamics when techniques are used alone. The knowledge dimension plays a pivotal role in these shortcomings, as knowledge reduces uncertainty (United States Environmental Protection Agency [EPA], n.d.-a) and the timely knowledge update of global trends and emerging risks is expected to resolve the issue of time dynamics (another cause of uncertainty) by reassessing risks and characterizing risk data over a time interval (Wassénius & Crona, 2022). However, substantial research and development are required to generate adequate modeling and analytical methods to deal with different and complex systems. Based on the literature review and industry best practices, the study develops a risk assessment knowledge management system framework that focuses on the root of the shortcomings of risk assessment techniques, namely the knowledge dimension; this strategy is efficient and sustainable by indirectly addressing the unresolved issues of uncertainty and time dynamics through the knowledge dimension. The conceptual framework minimizes the uncertainty (the root of risk) in the decision-making process of selecting the appropriate risk assessment tools and effectively implementing them.

      Keywords: Knowledge Management, Operational Risk, Uncertainty, Risk Assessment, ESG, Performance Measurement Management Control

      Authors' individual contribution: The Author is responsible for all the contributions to the paper according to CRediT (Contributor Roles Taxonomy) standards.

      Declaration of conflicting interests: The Author declares that there is no conflict of interest.

      JEL Classification: C18, D81, D83, K32, Q01

      Received: 01.07.2023
      Accepted: 11.07.2024
      Published online: 17.07.2024

      How to cite this paper: Sun, J. (2024). Knowledge management system as an efficient and sustainable strategy to minimize uncertainty in the process of risk assessment. Corporate Governance and Sustainability Review, 8(2), 8–23. https://doi.org/10.22495/cgsrv8i2p1

      2024-07-17T06:37:02Z
       
  • Editorial: Recent trends in corporate governance and sustainability
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      This issue of the journal "Corporate Governance and Sustainability Review" was published on June 11, 2024.

      By clicking the button "Download This Article" you will gain direct access to the Editorial of the issue.

      How to cite: De Gárate Pérez, L. E. (2024). Editorial: Recent trends in corporate governance and sustainability. Corporate Governance and Sustainability Review, 8(1), 4–6. https://doi.org/10.22495/cgsrv8i1editorial

      2024-06-11T07:49:55Z
       
  • Diversity, equality, and inclusion: A case for public procurement bid
           disputes management in an emerging market
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      Bid disputes arise when aggrieved bidders appeal decisions of procuring entities. It is through procurement appeals that issues of discrimination, inequality, and exclusion are challenged (Canayaz et al., 2022). However, the marginalized groups of youth, women, people living with disabilities, and micro, small and medium enterprises (MSMEs) rarely pursue this avenue of procurement justice. This is despite public procurement growing into an important avenue for helping governments achieve various development objectives (Organisation for Economic Co-operation and Development [OECD], 2013). The objective of this study was to assess diversity, equality, and inclusion (DEI) in the management of bid disputes in Kenya. Content analysis of all the bid dispute cases that were heard and determined by the Public Procurement Administrative Review Board (PPARB) between 2011 and 2020 was conducted. In addition, requests for review procedures and guiding laws were reviewed. Descriptive data analysis supported by deductive reasoning was thereafter conducted. It was established that the procurement appeals system in Kenya does not favor the disadvantaged categories of youth, women, people living with disabilities, and MSMEs thus promoting discrimination, inequality, and exclusion. In addition to contributing to the body of knowledge, this research proposes policy direction regarding the management of public procurement bid disputes in Kenya with a special focus on DEI.

      Keywords: Public Procurement, Bid Disputes, Public Procurement Administrative Review Board, Equality, Diversity, Inclusion, Appeals, Sustainable Economies, DEI

      Authors' individual contribution: Conceptualization — P.M.N., G.W., Z.B.A., and J.T.K.; Methodology — P.M.N.; Validation — P.M.N.; Formal Analysis — P.M.N.; Investigation — P.M.N.; Resources — P.M.N.; Data Curation — P.M.N.; Writing — Original Draft — P.M.N.; Writing — Review & Editing — G.W., Z.B.A., and J.T.K.; Visualization — P.M.N.; Supervision — G.W., Z.B.A., and J.T.K.; Funding Acquisition — P.M.N.

      Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

      JEL Classification: D63, D73, D74, D78, H57

      Received: 21.03.2024
      Accepted: 27.05.2024
      Published online: 31.05.2024

      How to cite this paper: Nyathore, P. M., Wainaina, G., Awino, Z. B., & Kariuki, J. T. (2024). Diversity, equality, and inclusion: A case for public procurement bid disputes management in an emerging market. Corporate Governance and Sustainability Review, 8(1), 45–51. https://doi.org/10.22495/cgsrv8i1p4

      2024-05-31T11:51:30Z
       
  • From a disposable to a sustainable fashion industry: A review of the
           shameful trade flows of used textiles and the need to address fast fashion
           
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      While waste production can contribute to a variety of environmental issues, including greenhouse gas emissions, the production of waste from fast fashion is no exception. Spanning across various sectors such as agriculture, petrochemical production, manufacturing, logistics, and retail, the clothing and textiles industry is considered one of the most polluting industries globally (Bailey et al., 2022). It is responsible for approximately 8 to 10 per cent of total carbon emissions and 20 per cent of global wastewater. In 2021, Chile, for instance, emerged as the fourth-largest importer of used textiles, and the first in Latin America. Currently, imports have surpassed 126,000 million tons per year, with China, the United States, and the Republic of Korea accounting for the majority of imports (Pérez et al., 2022). Drawing on a systematic literature review, the paper aims to shed light on the adverse environmental impacts of fast fashion as a new business approach. By doing so, the paper stresses the need for immediate legal action to halt the current practices of dumping low-quality second-hand clothing in regions of the Global South that lack the infrastructure to effectively handle such hazardous materials. On the whole, the paper concludes that textile waste, similar to plastic waste, is clearly hazardous and, unfortunately, rather obscurely regulated.

      Keywords: Fast Fashion, Sustainable Fashion, Sustainable Business Practices, Climate Change, Second-Hand Clothing Trade, Environmental Impact

      Authors' individual contribution: The Author is responsible for all the contributions to the paper according to CRediT (Contributor Roles Taxonomy) standards.

      Declaration of conflicting interests: The Author declares that there is no conflict of interest.

      JEL Classification: F18, L67, Q53, Q56

      Received: 10.01.2024
      Accepted: 19.04.2024
      Published online: 24.04.2024

      How to cite this paper: Owusu-Wiredu, P. (2024). From a disposable to a sustainable fashion industry: A review of the shameful trade flows of used textiles and the need to address fast fashion. Corporate Governance and Sustainability Review, 8(1), 32–44. https://doi.org/10.22495/cgsrv8i1p3

      2024-04-24T09:31:07Z
       
  • IFRS adoption, information asymmetry and stock liquidity: Moderating
           effects of corporate governance mechanisms
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      The purpose of this paper is to test the impact of International Financial Reporting Standards (IFRS) adoption on information asymmetry, transaction transparency, and stock market liquidity. Furthermore, this study examined the direct and moderating effect of corporate governance devices on this relationship. We apply ordinary least squares (OLS) regression to examine changes in stock liquidity for French-listed firms between the pre-IFRS and the post-IFRS period. We show that IFRS adoption is well-perceived by financial statement users. Following Boubaker et al. (2019), R. and Firoz (2022), Bansal (2023), and Agrawal and Chakraverty (2023), we found that these standards have a positive impact on stock liquidity and a negative impact on information asymmetry. In addition, audit quality has a decisive role in improving information quality. However, contrary to expectations, the independent members of the board of directors do not exercise their role of control and monitoring efficiently. We conclude that the reporting process is influenced by firm-level characteristics, and we contribute to the literature by enhancing discussion on the debate related to the benefits of IFRS adoption. Our findings can be of interest to regulatory bodies and policymakers by providing a better understanding of the factors that influence stock liquidity and decision-making.

      Keywords: IFRS, Corporate Governance, Mandatory Reporting, Audit Quality, Board of Directors, Stock Liquidity, Information Asymmetry

      Authors' individual contribution: Conceptualization — H.G.; Methodology — H.G.; Writing — Original Draft — H.G.; Writing — Review & Editing — H.G.; Supervision — A.O.; Project Administration — A.O.

      Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

      JEL Classification: M40, M41, M42, M48, M49

      Received: 27.09.2023
      Accepted: 22.03.2024
      Published online: 27.03.2024

      How to cite this paper: Garrouch, H., & Omri, A. (2024). IFRS adoption, information asymmetry and stock liquidity: Moderating effects of corporate governance mechanisms. Corporate Governance and Sustainability Review, 8(1), 20–31. https://doi.org/10.22495/cgsrv8i1p2

      2024-03-27T13:15:03Z
       
  • A study on domestic vs cross-border acquisitions in the consumer cyclical
           sector in Asia
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Abstract

      The work aims to study and analyze the impact of domestic and cross-border acquisitions in the consumer cyclical sector of Asia with particular emphasis on Indian markets on the shareholder return and the financial performance of the acquiring companies. The study employs two quantitative methods. The first method which is the event study method is used to evaluate whether the mergers and acquisitions (M&As) deal has generated any positive abnormal return for the shareholders and compare which acquisition had a superior impact on the shareholder return — cross-border or domestic M&As. The second method is the analysis of the M&A deal with the help of six major financial ratios which have proven to directly impact the financial performance of the company's merger and post-merger performance. Pre-merger and post-merger averages of these ratios are analyzed for the sample companies to understand whether the M&As had a positive or negative impact on the financial performance of the company. This would ultimately help infer whether cross-border or domestic M&As are superior for consumer cyclical companies in India.

      Keywords: Acquisition, Merger, Cross Border, Consumer, Cash Flow

      Authors' individual contribution: Conceptualization — D.K.; Methodology — K.G.; Formal Analysis — D.K.; Data Curation — S.O.; Writing — Original Draft — S.O. and D.K.; Writing — Review & Editing — K.G. and D.K.; Visualization — K.G.

      Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

      JEL Classification: E44

      Received: 30.11.2023
      Accepted: 15.03.2024
      Published online: 20.03.2024

      How to cite this paper: Goel, K., Oswal, S., & Khandwala, D. (2024). A study on domestic vs cross-border acquisitions in the consumer cyclical sector in Asia. Corporate Governance and Sustainability Review, 8(1), 8–19. https://doi.org/10.22495/cgsrv8i1p1

      2024-03-20T11:59:30Z
       
  • Editorial: Current issues on corporate governance, responsibility,
           stakeholder theory, and organizational behavior
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      This issue of the journal "Corporate Governance and Sustainability Review" was published on January 19, 2024.

      By clicking the button "Download This Article" you will gain direct access to the Editorial of the issue.

      How to cite: Atici, G. (2023). Editorial: Current issues on corporate governance, responsibility, stakeholder theory, and organizational behavior. Corporate Governance and Sustainability Review, 7(4), 4–6. https://doi.org/10.22495/cgsrv7i4editorial

      2024-01-19T09:13:23Z
       
  • Book review: “Organizational behavior and transformational
           leadership”
    • "Creative
      This work is licensed under a Creative Commons Attribution 4.0 International License.

      Organizations can be viewed as open systems because they collaborate with external stakeholders to manage critical resources. When companies lack certain resources, they establish relationships with other companies to obtain those required resources (Alkaraan et al., 2023). Scholars shed light on the influence of governance and organizational leadership on business innovation strategies and sustainability (Alkaraan, 2023; Alkaraan & Floyd, 2020; Wu et al., 2023). The findings of Alkaraan et al. (2023) reveal the vital role transforaminal leadership and organizational ambidexterity play in business innovation strategies to cope with the changing business environment. Radicic and Alkaraan (2022) shed light on the influence relative effectiveness of open innovation strategies in single and complex business innovators. Among effective management systems, the importance of human resources is increasing. Employee performance is one of the most important factors affecting organizational performance (Al-Hazim et al., 2017; Hiyassat et al., 2016; Bekr, 2016, 2018).

      JEL Classification: M1, M2, M3, M4, M5

      Received: 11.01.2024
      Accepted: 16.01.2024
      Published online: 17.01.2024

      How to cite this paper: Alkaraan, F. (2023). [Review of the book Organizational behavior and transformational leadership by S. S. Abu Mahfouz]. Corporate Governance and Sustainability Review, 7(4), 37–40. https://doi.org/10.22495/cgsrv7i4p4

      2024-01-17T11:42:33Z
       
 
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