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- The disclosure of materiality in the non-financial: reporting of listed European entitiesPublication . Gomes, Miguel; Albuquerque, Fábio; Rodrigues, Maria Albertina BarreiroMateriality is a crucial concept in accounting and auditing, allowing relevant matters to be determined from the perspective of the entity and its stakeholders. With the issuance of recent European Directives on sustainability, new issues have been emerging in regard to what concerns its definition and scope within the entities’ non financial information (NFI) reporting. This exploratory study addresses, through the lens of institutional theory, an objective linked to disclosures about materiality in NFI reporting, assessing this information with a breakdown by industry and country. The study adopts archival research as a method and content analysis as an investigation technique, using as a source different consolidated NFI reports (reports and accounts, sustainability, and integrated reports) relating to the year 2021 from the entities that make up the main indices of Euronext countries. Overall, the findings do not show a high disclosure level on the issues related to materiality, which means that a reduced level of transparency was found in the European entities’ NFI reporting. Moreover, the findings do not support significant differences by country and industry. The study is pertinent in the context of the discussion about the content of disclosure of materiality in the NFI report. In addition, it assumes particular importance due to the diversity of topics addressed related to materiality in NFI reporting, making it relevant for standardization bodies, regulators, auditors, and different stakeholders of NFI reporting. As far as the authors are concerned, this is the first research that assesses the disclosure of materiality in NFI reporting, covering multiple European countries and industries.
- Role of green and multisensory packaging in environmental sustainability: Evidence from FMCG sector of PakistanPublication . Dantas, Rui Miguel; Sabir, Irfan; Martins, José Moleiro; Majid, Muhammad Bilal; Rafiq, Muhammad; Martins, Jéssica Nunes; Rana, KanzaThe primary purpose of this research is to explain the importance of a significant aspect of a sustainable environment: green packaging. Green packa ging has been revealed to have an astounding effect on a sustainable environment. Misuse of carbon products negatively affects the environment and pollutes the surroundings to a great extent, for which one feasible solution is green packaging. The phenomenon has been investigated using two independent variables: green packaging and multi-sensory packaging. Consumer environmental knowledge has been used as a mediating variable, and consumer perception has been used as a moderating variable, whereas the dependent variable is ecological sustainability. Current research is quantitative, and data were collected from 302 FMCG customers through a Self-Administered questionnaire survey. The research approach was deductive, and the nature of the study was explanatory. AMOS software and the Structural Equation Modelling (SEM) technique have been used to test the proposed hypotheses. According to the study’s findings, green packaging has a significant and positive effect on environmental sustainability, while multisensory packaging has a negative impact. Consumer perception positively moderates the relationship between green packaging and ecological sustainability. At the same time, consumer environmental knowledge had no mediating effect between green packaging, multi sensory packaging, and ecological sustainability. This research fills the literature gap, as few studies exist on the relationship between green packaging and environmental sustainability. The mediating and moderating model has been tested for the first time in the FMCG sector of Pakistan. This study benefits manufacturers and marketers to know the importance of green packaging to enhance a sustainable environment. FMCG companies can use reusable and recyclable materials instead of substances like Plastic and Styrofoam for Packing, which is environmentally friendly and affordable for daily usage.
- The Impact of COVID-19 Pandemic on Islamic and Conventional Banks’ ProfitabilityPublication . Shah, Sayyed Sadaqat Hussain; Gherghina, Stefan Cristian; Dantas, Rui Miguel; Rafaqat, Saliha; Correia, Anabela Batista; Mata, Mário NunoThe banking sector has a significant impact on a nation’s financial stability and economic development. As one of the fundamental components of the financial sector, banks offer services that are essential for the expansion of the markets. The stability of the financial system is significantly impacted by the efficiency of the banking sector. COVID-19 has had a tremendous effect on the economy. This pandemic cannot be disregarded, considering how widespread it has been and how many people it has affected globally. Both society and the global economy have undergone profound change. Hence, it is critical to ascertain how severely the outbreak has impacted the banking system. To assess the potential impact of pandemic, the current study examined conventional and Islamic banking. This study also investigates how COVID-19’s moderating effect influences the banking system. Financial statements from 10 conventional banks and 5 Islamic banks in Pakistan are the sources of this study’s sample data. COVID-19 is a moderator in this study. The empirical estimations by means of the fixed-effects approach suggests that the moderator has a large impact on bank profitability. In addition, COVID-19 appears to have a stronger influence on the Islamic banking system.
- Exploring the Asymmetric Effect of Internal and External Economic Factors on Poverty: A Fresh Insight from Nonlinear Autoregressive Distributive Lag ModelPublication . Dantas, Rui Miguel; Ali, Shahzad; Rafiq, Muhammad; Martins, José Moleiro; Abreu, António; Mata, Mário NunoThis study examines the asymmetric impact of both internal (military, education, and health expenditures) and external (trade opening and foreign direct investment) factors that contribute to poverty reduction. Methodology: To find an asymmetric relationship between the proposed variables, we used a non-linear ARDL co-integration approach for the period ranging from 1981-2019. Findings: The findings of the study confirm the asymmetric impact of internal (education, military, health expenditures, quality of governance) and external (foreign direct investment, openness) factors on poverty. The finding confirms that ignoring nonlinear or asymmetric properties of macroeconomic variables may mislead inferences. This study has policy implications for government officials to reduce poverty. Novelty: the economic theory of poverty is studied from different perspectives by using internal and external factors that have direct and indirect effects on poverty. Furthermore, for in-depth analysis, a nonlinear approach is used to determine which factor has a strong contribution to eliminating poverty.
- Circular Entrepreneurship in Emerging Markets through the Lens of SustainabilityPublication . Dantas, Rui Miguel; Ilyas, Aamar; Moleiro Martins, José; Xavier Rita, JoãoThe purpose of this research paper is to explore the antecedents and consequences of circular entrepreneurship in emerging markets. The consequences of circular entrepreneurship will be explored through the lens of three dimensions of sustainability: social, economic, and environmental. This study used a multi-case approach, which is frequently applied in circular business literature. The study used convenient and purposeful sampling techniques to identify circular entrepreneurs starting a business by recognizing opportunities in CE. We interviewed the 15 entrepreneurs (all participants engage in plastic circular entrepreneurship) with more than 8 years of experience. We employed a semi-structured interview method because respondents explored important information during the interview. Atlas.ti, a prominent qualitative software package, was used for analysis. This study portrays the antecedents and consequences of circular entrepreneurship identified when circular entrepreneurs take the initiative to serve low-income customers. This study points out that circular entrepreneurs can be motivated both intrinsically and extrinsically. The consequences of circular entrepreneurship show how such enterprises impact on society, sustainability, and the economy. The study points out that circular entrepreneurship can have both positive and negative impacts on the environment. By investigating the determinants and consequences of circular entrepreneurship in emerging markets, the authors make a significant contribution to the field of circular economy and entrepreneurship. We have limited logistics and resources, thus we did not collect data from stakeholders, who might provide a richer picture and insights into how circular products affect their lifestyle. Policymakers can get a better understanding of such enterprises from the findings of this study. They should reassess policies regarding circular entrepreneurship and suggest ways to promote open innovation within circular entrepreneurship. Circular enterprises serve low-income customers by offering an affordable product with attractive features. The government should develop an open innovation action-packed forum to find, design, and create prototypes, as well as introduce more comprehensive sustainable solutions for wastable plastic products.
- Impact of Paternal Leadership on Employee Retention during COVID-19: Financial Crunch or Financial GainPublication . Moleiro Martins, José; Kashif, Uzma; Dantas, Rui Miguel; Rafiq, Muhammad; Lucas, João LuisThe leadership style that is most appropriate for the given circumstance will determine whether or not a leader is successful. It means what great leaders should do while working with a diverse workforce. They should be emotionally intelligent in order to understand their team members and modify their leadership style in order to achieve the best out of them. Employee engagement in the workplace is crucial for firms, but different factors can keep employees motivated. Work engagement activities, particularly those supported by the human resource department, have typically been observed as the primary factors that motivate employees. However, the COVID-19 pandemic has brought about a number of adjustments. The primary goal of this study is to examine how virtual human resource practices and paternal leadership affected employee retention in COVID-19, with the function of work engagement activities as a mediator. The data were gathered from 250 Portuguese Professors who were instructing undergraduate students using a survey instrument. Smart-PLS partial least squares structural equation modeling (PLS-SEM) was used to assess the study’s hypotheses. It has been discovered that paternalistic leadership, also known as a resource provider with a benevolent attitude, has a direct impact on job performance and employee intention to leave the job, but during a pandemic, where the role of the government in supporting their nationals was not as significant in Portugal as it could be, people also faced their leaders of organizations as opportunists. Not all, but most paternal organizations took financial decisions to safeguard their business and were not people-oriented. Now the dignity of the paternal leader on the canvas of leadership is fading. This neo-normal approach will contribute to the literature on paternal leadership.
- Empirical Investigation of Work-Related Social Media Usage and Social-Related Social Media Usage on Employees’ Work PerformancePublication . Dantas, Rui Miguel; Aftab, Hira; Aslam, Sumaira; Majeed, Muhammad Ussama; Batista Correia, Anabela; Ahmad Qureshi, Hamza; Lucas, João LuisThe trend of using social media in the workplace is now becoming ubiquitous. Along witbenefits, social media also has negative consequences. Employees use social media for both work and social purposes. Therefore, using a quantitative approach, this study explores the impact of work related social media usage and social-related social media usage on employees’ work performance. This study also investigates the mediating effect of extra-role behaviors on social media usage (professional and personal purpose) and work performance relationships. We examined survey data of 241 employees working in different organizations with the help of the partial least square (PLS) 3.0 version. Convenience sampling has been used to reach respondents. The outcomes of this study demonstrate that both professional and personal-related social media usage have a positive and significant impact on employees’ work performance. This study also highlighted that extra-role behavior positively and significantly mediates the relationship between social media usage (work and personal) and employees’ work performance. This study provides practical insights to managers, such as that, instead of banning social media usage in companies, there must be some limits and regulations for using social media that would facilitate firms to increase employees’ engagement and productivity.
- Modeling the determinants of sustainable green growth in the menat region: using the dcce-mg approachPublication . Odugbesan, Jamiu; Aghazadeh, Sanaz; Rjoub, Husam; Dantas, Rui; Correia, Anabela; Rita, João; Mata, MárioThe attempt of ensuring that economic growth is becoming greener with additional efficient use of natural capital which is captured in green growth has gained the interest of researchers, but studies in this regard on MENAT countries are scant. Thus, this study attempted to model the determinant factors of green growth in the MENAT countries using data from 1990 to 2019 and employed the Westerlund and Edgerton (2008) panel cointegration test to examine the cointegration among the variables of interest, and employed DCCE-MG technique to establish the significance of the determinant factors, while FMOLS and DOLS were utilized for robustness check. The result from the panel cointegration test revealed an existence of cointegration relationship between the variables in cases of “cross-sectional dependency” and structural breaks, which suggests that the variables move together in the long-run. Moreover, the findings from DCCE-MG estimates revealed that foreign direct investment, economic growth, renewable energy and institutional quality drives sustainable green growth in the MENAT countries, while population was found to exert negative impact on sustainable green growth. The study provides some information that will assist the policymakers in the MENAT countries to balance sustainable green growth, economic growth, internationalization, institutional quality, environmental cost, and population.
- Work overload, work-life balance and auditors' turnover intention: the moderating role of motivationPublication . Alves, Iryna; Limão, Miguel; Lourenço, Sofia M.Auditor turnover remains a persistent concern for regulatory bodies and auditing firms. Past research on auditors’ turnover intention has explored various factors influencing auditors’ turnover intention, including job satisfaction, organisational commitment, work overload and work–life balance. However, the potential role of motivation in mitigating the adverse effects of work overload and work–life imbalance has been overlooked. Our study addresses this gap in the existing literature by revealing the crucial role of motivation and identifying differences between Big4 and Non-Big4 firms. Using questionnaire data from 301 auditors, analysed using structural equation modelling, we find that work overload is positively but indirectly related to turnover intention via work–life balance. Additionally, organisational commitment (job satisfaction) is directly (indirectly) and negatively related to turnover intention. Moreover, and considering that, due to work overload, a lack of work–life balance can be responsible for increasing auditors’ turnover intention, our study suggests that motivation can mitigate this effect. Finally, our study suggests that work–life balance can directly reduce turnover intention for Big4 firms, while for Non-Big4 firms this reduction can only occur via organisational commitment (a channel that is weaker for Big4 firms).
- An exploratory analysis of incentive packages and managerial performancePublication . Alves, Iryna; M. Lourenço, SofiaThis study explores the interplay among different types of incentives (monetary incentives, non-monetary incentives, and benefits) and managerial performance. We collect data via a questionnaire and use qualitative comparative analysis (QCA) to analyze them. Using data from 614 managers, we identify multiple incentive packages that are consistently related to high managerial performance. Specifically, our analyses reveal that non-monetary incentives in the form of autonomy and development opportunities are as related to high performance in isolation as their combination with recognition. High performance can also be achieved with the combination of traditional tangible benefits with (1) social support benefits and recognition or with (2) monetary incentives. Finally, our findings suggest that monetary incentives, social benefits, and autonomy and development opportunities are more important for the success of CFOs than to non-CFOs. Conversely, tangible benefits are particularly relevant for the high performance of non-CFOs but not for CFOs. Our findings contribute to the incentives literature by showing successful incentive packages that companies are using in practice and how they relate to different theories such as agency theory, self-determination theory, and human capital theory.