Purpose This study aimed to examine the impact of business ethics and corruption risk on CO2 emissions disclosure in international companies and to understand how green innovation moderates this relationship. Design/methodology/approach A multiple-panel data regression analysis was used on a sample of 489 companies from the Group of 20 (G20) countries between 2020 and 2023. We applied the fixed effects approach as the optimal and most appropriate model for our main regression. Furthermore, as a robustness test and to control for potential endogeneity issues, we conducted an in-depth analysis of the study data, using the Generalized Method of Moments method, and tested the effect of industry affiliation on this type of disclosure. Findings The results show that all the explanatory variables in the study model significantly influence CO2 emissions disclosure. Moreover, the findings prove a significant moderating effect of green innovation on the relationship between business ethics, corruption risk and CO2 emissions disclosure. Practical implications This study provides empirical evidence of the moderating role of green innovation in the relationship between business ethics, corruption risk and CO2 emissions disclosure in international companies, a little-studied topic. Thus, to understand this emerging concept, this study fills this gap and makes practical and theoretical contributions to the existing literature. Originality/value To the best of the authors’ knowledge, this study is the first to examine the combined effect of corruption risk and business ethics within international companies, as previous literature has mainly focused on corporate social responsibility or corruption at the national level.

Information disruption characterized by the acceleration of digital communication flows, the spread of misinformation and disinformation, and the fragmentation of online public spaces have affected the pattern of public trust in governments in Southeast Asia. This study aims to analyze the dynamics of public trust in the context of information disorder, paying attention to the role of institutional factors and the cognitive capacity of the community. The study used a mixed-methods approach by combining a quantitative survey of 720 adult respondents (≥18 years) recruited through stratified purposive sampling in three Southeast Asian countries, Indonesia, Malaysia, and the Philippines, as well as in-depth interviews with 24 key informants consisting of government officials, journalists, academics, and civil society representatives. Regression analysis and differential testing showed that exposure to disinformation content was significantly negatively associated with the level of public trust in government institutions, particularly in the credibility aspect of policy communication. However, the results of the study also show that digital media literacy and perception of government transparency function as protective variables that can moderate the negative impact of information disruption. The qualitative findings confirm that the decline in public trust is not only triggered by the existence of false information, but also by weaknesses in government communication responses that are considered less responsive and participatory. This research makes a theoretical contribution to the understanding of public trust in the digital information ecosystem in Southeast Asia and offers policy implications in the form of strengthening public communication strategies, improving information literacy, and developing cross-sectoral collaborative mechanisms in the face of information disruption.

This study examines how Kaizen operational practices contribute to Environmental, Social, and Governance (ESG) performance in manufacturing and proposes an integrative conceptual explanation of this relationship. Moving beyond an efficiency-focused view, Kaizen is conceptualised as a socio-technical system in which routines, people engagement, and learning mechanisms generate sustainability-oriented outcomes. The findings show that Kaizen consistently enhances environmental performance through resource optimisation, waste reduction, and emission control, and strengthens governance via improved transparency, accountability, and participatory decision-making. Social outcomes, however, are more contingent and depend on organisational context and managerial intent. Digital technologies—such as IoT, Big Data Analytics, and Artificial Intelligence—and organisational culture emerge as key mediating mechanisms. Based on qualitative content analysis of semi-structured interviews with experienced Kaizen practitioners, the study proposes a conceptual mechanism linking Kaizen practices to ESG outcomes through the joint mediation of digital transformation and organisational culture, offering both theoretical and managerial contributions.

This study aims to formulate an IS/IT strategic plan for the LPPM of Ma’soem University using the Ward & Peppard framework. A qualitative case study based on in-depth interviews and document analysis was combined with SWOT, Value Chain, PEST, and the McFarlan Strategic Grid to identify needs and prioritize application portfolios. Findings reveal a fragmented workflow reliant on tacit knowledge, causing document inconsistencies, process delays, and low accountability. Based on these findings, the study proposes an IS/IT strategy design comprising an integrated research portal, digital SOPs, application portfolio classification according to the McFarlan Grid, and a five-year IS/IT roadmap. The study is limited to strategic planning and does not include technical implementation or prototype testing. Theoretical contribution lies in extending Ward & Peppard with a socio-technical perspective; practical contribution is a blueprint for LPPM digital transformation.

Understanding psychological contract reconstruction in co-working environments is critical as organizations increasingly adopt shared workspace models to reduce costs and enhance flexibility, yet face unprecedented challenges in maintaining employee commitment when traditional organizational boundaries dissolve. This study investigates how co-working modes influence psychological contract reconstruction and its subsequent effects on organizational commitment, addressing a crucial gap in understanding employee-organization relationships in contemporary workplace arrangements where over 20,000 co-working spaces now operate globally. Drawing on social exchange theory and psychological contract theory, we developed a conceptual model examining the mediating role of psychological contract reconstruction in the relationship between co-working environmental characteristics and organizational commitment dimensions. Using survey data from 456 employees across 127 organizations utilizing co-working arrangements, we employed structural equation modeling to test our hypotheses. Results demonstrate that co-working environmental characteristics significantly influence psychological contract reconstruction (β = 0.247, p < 0.001), which in turn affects affective, continuance, and normative commitment dimensions through differentiated pathways. The findings reveal that psychological contract reconstruction has the strongest impact on affective commitment (β = 0.563, p < 0.001), moderate effects on normative commitment (β = 0.431, p < 0.001), and weaker but significant influences on continuance commitment (β = 0.189, p < 0.01). Work autonomy moderates the relationship between co-working environment and reconstruction processes (β = 0.156, p < 0.01). This study makes three key theoretical contributions: first, it is the first empirical investigation to identify psychological contract reconstruction as a critical mediating mechanism between co-working environments and organizational commitment; second, it extends psychological contract theory from traditional organizational settings to shared workspace contexts where multiple organizational affiliations coexist; third, it demonstrates the differential impact pathways through which reconstruction influences distinct commitment dimensions. Practically, organizations implementing co-working strategies should prioritize supporting psychological contract reconstruction processes through clear communication protocols, adequate organizational support systems, and enhanced employee autonomy to maintain engagement and organizational effectiveness in shared workspace environments.

Abstract In this paper, we investigate how institutional conditions shape individual-level resilience in healthcare organizations which in turn facilitates the intrapreneurial behavior of healthcare professionals. Using a critical literature review methodology, we identify that the current literature centers around three dominant clusters defined by intrapreneurial outcomes: organizational performance, innovation and knowledge creation, and intrapreneurial agency. Across these clusters, both formal and informal institutions play a complementary role in shaping resilience. This resilience, enables professionals to navigate uncertainty, cope with institutional barriers, and drive bottom-up change within hierarchical healthcare organizations, fostering intrapreneurship predominantly related to internal innovation and organizational improvement. Based on these insights, we propose a conceptual model illustrating how institutions jointly foster resilience, which acts as a mediating mechanism between institutional conditions and intrapreneurial behavior in healthcare. The study offers theoretical contributions to research on intrapreneurship and resilience, as well as managerial implications for healthcare leaders and policymakers.

Purpose The Global University Entrepreneurial Spirit Students' Survey (GUESSS) reveals a striking paradox: while over 50% of university students globally have entrepreneurial ambitions, fewer than 10% take tangible steps towards achieving these goals. A significant factor contributing to this gap is procrastination, a pervasive issue among university students. It has been identified as a major barrier to both academic and entrepreneurial success. Most university students in emerging economies have great intentions of venturing into entrepreneurial activities, but they often struggle to get started due to procrastination. This study investigates the phenomenon of procrastination and its impact on entrepreneurial intention and action. Design/methodology/approach This study employed a phenomenological approach whereby the data were gathered using semi-structured interviews, focus group discussions (FGDs) and reflective journals among the undergraduate university students. The sample size was 15, and the respondents were selected through judgmental or purposive sampling. The Atlas.ti software was used to analyse and interpret the data and identify and extract the main patterns and themes through a thematic analysis. Findings The overall results highlight the negative impact of procrastination on entrepreneurial activity because it influences decision-making, cognition, and productivity. The research proposes institutional interventions, such as mentorship, entrepreneurship training and incubation, to deal with procrastination and co-create student entrepreneurship. Originality/value The theoretical contributions of the research consist of the broadening of knowledge about the influence of procrastination in the translation of entrepreneurial intentions into action. In practice, it provides practical solutions to students, institutions and policymakers to alleviate the problem of procrastination and encourage entrepreneurial behaviour.

Conservation and dissemination of intangible cultural heritage (ICH) is becoming a more critical issue in the globalization and digital revolution. The case of Shanghai Porcelain Art, which is a distinct urban handicraft that combines the classical Chinese porcelain production with the aesthetics of Shanghai and a lack of interactions with the public, is explained by the limited communication possibilities and underuse of digital resources. This paper discusses the aspects of the spread of Shanghai Porcelain Art and also analyzes how digital technologies and especially virtual reality (VR) can be used to enhance the inheritance and cultural transmission of heritage. The study adopted a quantitative research design with 350 stakeholders, including inheritors, artists, cultural practitioners, students and other persons as the general population using an integrated approach with uses and Gratifications Theory, Technology Acceptance Model and immersion-based digital heritage theory. Data was analysed through descriptive statistics, correlation, regression, and mediation analyses. The results show that there exists the substantial positive correlation between digital mode of transmission and the influence of heritage of effect of Shanghai Porcelain Art (β = 0.68, p < 0.001, R2 = 0.46). The inheritance effect, in its turn, is the one that makes a strong prediction of Shanghai culture dissemination (β = 0.74, p < 0.001, R2 = 0.55). The mediation analysis proved the existence of a partially mediating effect of the relationship between digital tools and cultural dissemination, (indirect effect = 0.55, 95% CI [0.45, 0.65], p < 0.001). The theoretical contribution of the study is its relation between the immersive digital technologies and heritage learning and cultural dissemination and its practical contribution in instructing policymakers, cultural institutions, and educators in the development of VR-based platforms to transmit heritage sustainably. Digital technologies therefore contribute to deep learning as well as active cultural involvement, which will strengthen the succession and overall promotion of Shanghai Porcelain Art.

This study examines the impact of climate-related risks—specifically, physical, regulatory, and reputational risks—on corporate water disclosure (CWD) in water-intensive industries in Indonesia, one of the countries most vulnerable to the impacts of climate change. Grounded in legitimacy theory, the research explores how companies enhance transparency in water management to maintain social acceptance amid external pressures. Using 780 firm-year observations from sustainability and annual reports covering 2021–2023, this study developed the CWD index based on three leading indicators: water efficiency targets, policies, and total water withdrawal. The regression results show that physical and reputational risks positively and significantly impact the level of water disclosure. Firms experiencing operational disruptions or reputational pressure tend to enhance their disclosure efforts to sustain legitimacy. On the other hand, regulatory risk shows a significant negative relationship with disclosure, suggesting that stringent regulations may lead to symbolic rather than substantive reporting. Company size was also found to be the strongest predictor of water disclosure, affirming that larger companies have greater capacity and pressure for sustainability reporting. This research provides a theoretical contribution by integrating the climate risk dimension into sustainability disclosure studies and a practical contribution for regulators. These findings highlight the need for incentive-based regulatory frameworks encouraging genuine corporate transparency and sustainable water management practices.

The aim of this study is to investigate the mechanisms underlying systemic risk mitigation in scale-free networks by modeling the roles of memorized capital, social learning, and centrality-based heuristics. The study employs a network-agent dynamic approach to examine how node centrality shapes protection decisions and vulnerability distributions. Using advanced computational methods and interactive simulations, the study systematically tracks key state variables and shows that nodes with higher centrality tend to invest more substantially in protection, indicating a positive relationship between centrality and proactive risk management. These findings provide new insights into risk propagation and highlight that local decision rules may converge to suboptimal equilibria when left uncoordinated. By demonstrating the critical role of strategic collaboration and regulatory oversight, the results outline potential pathways toward enhanced network resilience, offering both theoretical and practical contributions to systemic risk mitigation across interconnected domains.

ABSTRACT The construction sector is highly complex due to the heterogeneity of output, sectoral fragmentation, and inextricable link to economic cyclicality. Despite contributing significantly to global economic growth, there remains a paucity of empirical investigation into how strategic decisions are made in firms operating within the sector. This exploratory research addresses the perceptible gap in existing knowledge of the strategic planning process characteristics and strategic choices made by construction contractor organizations in Ireland. A mixed-methods research strategy was employed for the research, combining an online survey and semi-structured interviews. Descriptive and inferential analysis was undertaken to determine the existence of a correlation between variables, and further depth of analysis was garnered through the qualitative analysis of 12 semi-structured interviews. Findings from this research confirm a correlation between organizational structure, size, type and experience with strategic planning approach, formality, flow and participation. The paper provides a theoretical contribution to determining strategy process characteristics and resulting choices in the construction sector; to practice in providing unique insight into competitive behavior and for education providers in informing curriculum content for capability building.

This paper is a theoretical contribution that introduces a new reasoning framework for SAT solving based on resolvable networks (RNs). RNs provide a graph-based representation of propositional satisfiability in which clauses are interpreted as directed reaches between disjoint subsets of Boolean variables (nodes). Building on this framework, we introduce a novel RN-based SAT solver, called RN-Solver, which replaces local assignment-driven branching by global reasoning over token distributions. Token distributions, interpreted as truth assignments, are generated by monotone CNF–DNF dualization applied to white (all-positive) clauses. New white clauses are derived via resolution along private-pivot chains, and the solver’s progression is governed by a taxonomy of token distributions (black-blocked, terminal, active, resolved, and non-resolved). The main results establish the soundness and completeness of the RN-Solver. Experimentally, the solver performs very well on pigeonhole formulas, where the separation between white and black clauses enables effective global reasoning. In contrast, its current implementation performs poorly on random 3-SAT instances, highlighting both practical limitations and significant opportunities for optimization and theoretical refinement. The presented RN-Solver implementation is a proof-of-concept which validates the underlying theory rather than a state-of-the-art competitive solver. One promising direction is the generalization of strongly connected components from directed graphs to resolvable networks. Finally, the token-based perspective naturally suggests a connection to token-superposition Petri net models.

Although studies on organizations and social structures have been widely discussed in management and organizational sociology literature, research that specifically integrates an Islamic perspective, particularly the values of amanah, justice, and efficiency, within organizational contexts in the digital era remains relatively limited. This study aims to analyze organizations as social structures from an Islamic perspective and to explore the integration of the values of amanah, justice, and efficiency in organizational management amid digital transformation. The study adopts a qualitative approach with a library research design, involving analysis of primary sources comprising the Qur'an, the Sunnah, as well as classical and contemporary works in Islamic thought, management, and organizational sociology. Data were collected through documentation techniques and analyzed using thematic analysis to identify concepts, values, and patterns of integration between Islamic teachings and modern organizational practices. The findings show that amanah functions as the ethical foundation of leadership and organizational governance, justice becomes the main principle in role distribution and decision-making, and efficiency is understood as a form of professionalism and resource optimization aligned with the principle of ihsan. These findings contribute to the development of a conceptual framework for organizations grounded in Islamic values and broaden the understanding of the relevance of Islamic teachings for organizational management in the digital era. The study concludes by emphasizing the importance of integrating the values of amanah, justice, and efficiency in building sustainable, welfare-oriented organizations, and recommends that organizational leaders, educational institutions, and policymakers adopt these values as ethical and strategic foundations in modern organizational governance. The implications of this research include theoretical contributions to enriching the Islamic management literature and practical implications for developing organizations that are adaptive, ethical, and competitive in the digital era, while also opening avenues for further research on the empirical implementation of Islamic values in contemporary organizations.

Road infrastructure underpins Nigeria’s economic competitiveness, yet Public–Private Partnership (PPP) performance is constrained not by inadequate legislation but by persistent weaknesses in enforcement and governance. Transparency deficits across procurement, design management, certification, and toll-revenue reporting have produced chronic delays, cost overruns, and declining public trust. This study offers the first empirical investigation of blockchain–Building Information Modelling (BIM) integration as a transparency-enhancing mechanism within Nigeria’s PPP road sector, focusing on Lagos State. Using a qualitative design, ten semi-structured interviews with stakeholders across the PPP lifecycle were thematically analysed to diagnose systemic governance weaknesses and assess the contextual feasibility of digital innovations. Findings reveal entrenched opacity rooted in weak enforcement, discretionary decision-making, and informal communication practices—including biased bidder evaluations, undocumented design alterations, manipulated certifications, and toll-revenue inconsistencies. While respondents recognised BIM’s potential to centralise project information and blockchain’s capacity for immutable records and smart-contract automation, they consistently emphasised that technological benefits cannot be realised absent credible institutional foundations. The study advances an original theoretical contribution: the Codify–Condition–Capacitate framework, which explains the institutional preconditions under which digital governance tools can improve transparency. This framework argues that effectiveness depends on: codifying digital standards and legal recognition; conditioning enforcement mechanisms to reduce discretionary authority; and capacitating institutions through targeted training and phased pilots. The research generates significant practical implications for policymakers in Nigeria and comparable developing contexts seeking institution-aligned digital transformation. Methodological rigour was ensured through purposive sampling, thematic saturation assessment, and documented analytical trails.

Although the humanistic approach to learning has attracted considerable attention in educational research, studies that specifically examine its implementation in shaping students’ understanding of Islam as Rahmatan lil ‘Alamin within Islamic religious higher education institutions remain limited. This study aimed to explore the implementation of the humanistic approach in relation to students’ understanding of the formation of Islam Rahmatan lil ‘Alamin character at Institut Agama Islam Al-Amanah Jeneponto. A qualitative case study design was employed, involving 15 participants who were students of Institut Agama Islam Al-Amanah Jeneponto selected through purposive sampling. Data were collected through in-depth interviews, observation of learning processes, and documentation studies, and were analyzed using thematic analysis. The findings indicate that the implementation of the humanistic approach enhanced students’ understanding of Islamic values that are humanistic, moderate, tolerant, and humanity-oriented, as reflected in their attitudes, patterns of social interaction, and academic behavior. These findings contribute to the development of humanistic learning theory in the context of Islamic education and broaden understanding of the formation of Islam Rahmatan lil ‘Alamin character in higher education. The study concludes by underscoring the importance of the humanistic approach as an effective Islamic Religious Education learning strategy for shaping an inclusive Islamic character, and recommends that lecturers and educational managers systematically integrate this approach into curricula and instructional practices. The implications of this research include theoretical contributions to enriching the literature on humanistic learning grounded in Islamic education and practical implications for Islamic higher education institutions in strengthening students’ character, while also opening avenues for further research on quantitatively measuring the impact of the humanistic approach on students’ attitudes and character.

Objective: Investigate the actions and the development of fan tokens in Brazilian football. Theoretical Framework: Created as a response to the fiduciary monetary system and conceived as an alternative to mitigate currency depreciation and the consequent erosion of citizens’ purchasing power, cryptoassets have become an established reality in the contemporary world. They have increasingly expanded their presence in society, generating socioeconomic impacts and influencing the sports sector. Method: The methodological approach was documentary research. Data collection, conducted on November 9, 2025, relied on the CoinMarketCap price monitoring platform, using the Category filter followed by Sports. A total of 122 projects were identified among more than 26,000 listed cryptocurrencies. After applying the inclusion and exclusion criteria, five (5) of these presented adequate information for analysis. Results and Discussion: The results indicate fan tokens associated with the brands Chiliz, Flamengo, Corinthians, Atlético Mineiro and São Paulo. The discussion highlights strategies for interaction and activations directed at supporters, the adoption of emerging technologies, and the business model currently employed by Brazilian football clubs. Research Implications: The practical implications relate to the analysis and subsequent enhancement of the business model of fan tokens, emphasizing the need for actions that promote their appreciation, expand their market penetration in Brazil and reinforce protection mechanisms for supporter investors facing insolvency risks. Originality/Value: The theoretical and methodological contributions of this research support a broader understanding of cryptoassets and their development, demonstrating their impacts on sport, particularly Brazilian football.

Islamic educational institutions face various challenges in human resource management, such as internal conflicts, low work motivation, and suboptimal performance of educators. These issues impact the effectiveness of institutions in achieving educational goals. This article aims to analyze how the synergy between conflict management and work motivation can improve human resource performance in Islamic educational institutions based on Islamic values. The issues examined include how conflict management and motivation contribute to performance improvement, as well as how Islamic values can be used as a basis for their management. The method used is a literature study by reviewing various relevant literature from journals, books, and previous research results. The results of the study show that conflicts that are managed constructively and motivation that is built on the basis of Islamic spiritual values can create a productive and sustainable work culture. The synergistic integration of the two can encourage an improvement in work ethic, teamwork, and the quality of educational services. This article provides a theoretical contribution to the development of HR management strategies in Islamic educational institutions based on Sharia values.

The development of digital payment systems has driven the increasing use of the Indonesian Standard Quick Response Code (QRIS) as a practical and integrated cashless transaction method. Although QRIS adoption continues to increase, its continued use is still influenced by trust, perceived risk, and the prevalence of fraud in digital transactions. This study aims to analyze the influence of trust and risk on QRIS use, with fraud as a moderating variable, in the city of Bandung. This study used a quantitative approach with a survey of 200 QRIS user respondents. The data analysis technique used was Structural Equation Modeling based on Partial Least Squares (SEM-PLS). The results showed that trust had a positive and significant effect on QRIS use, while risk had a negative and significant effect. Furthermore, fraud moderated the relationship between trust and QRIS use by weakening the influence of trust, and moderated the relationship between risk and QRIS use by strengthening the influence of risk. These findings confirm that although QRIS offers convenience and efficiency, perceptions of risk and fraud remain crucial factors influencing usage behavior. This research is expected to provide theoretical contributions to the development of digital payment technology adoption models and provide practical implications for regulators, payment service providers, and MSMEs in strengthening security, improving digital literacy, and building user trust in the QRIS payment system.

Overtime has become a strong feature of modern work culture, especially in high-pressure sectors in Asia, such as manufacturing, logistics, and services. Although many studies have proven the link between long working hours and the deterioration of employee welfare, the mechanisms explaining how overtime causes an imbalance between work and personal life (Work-life Balance) have not yet been fully explored and pieced together. This narrative literature review aims to synthesize findings from key and recent studies published between 2000 and 2025. The goal is to form a conceptual framework of understanding how overtime can trigger burnout (emotional, mental, and physical exhaustion) and ultimately disrupt WLB. Based on four main theoretical foundations, namely Job Demands–Resources (JD-R), Conservation of Resources (COR), Effort Recovery Model, and Work–Home Resources Model, this review identifies three main pathway mechanisms: (1) Overtime increases job demands while simultaneously reducing opportunities for self-recovery. (2) Burnout, especially emotional exhaustion, acts as a psychological strain that mediates the effects of overtime. (3) The spillover effects of burnout trigger interference between work and home domain through time based conflicts and strain. Organizational support, job autonomy, family roles, marital status, gender and workload pressure are important moderators that can strengthen or weaken the relationship between each variable. While the theoretical contribution of this review lies in combining various perspectives into a conceptual model of the "overtime trap," its practical contribution lies in proposing implications for organizations, job redesign, fatigue management, and more adaptive work policies. Future research is expected to use longitudinal, mixed-method, and cross-cultural designs to validate, strengthen and expand this model.

This study analyzes the influence of product innovation and promotion on purchasing decisions through brand image as a mediating variable in Kopi Kemiren Jaran Goyang Banyuwangi. Using a quantitative approach and PLS-SEM analysis of 250 respondents, results indicate that promotion significantly affects purchasing decisions directly and indirectly through brand image, while product innovation influences purchasing decisions only through brand image. The study highlights the importance of culture-based branding and digital promotion strategies for MSMEs. These findings offer theoretical contributions to brand equity development and practical insights for enhancing local coffee MSMEs' competitiveness.