Our study investigates the relationship between firm profitability, board characteristics, and the quality of sustainability disclosures, while examining the moderating effects of financial leverage and external audit assurance. A key focus is the distinction between Big 4 and non-Big 4 audit firms. Using data from Malaysia’s top 100 publicly listed organizations from 2018 to 2020, we analyze sustainability reports based on the Global Reporting Initiative (GRI) standards. Unexpectedly, our results indicate a negative association between firm profitability and board characteristics, challenging traditional assumptions. We find that non-Big 4 audit firms significantly enhance sustainability disclosure quality, contradicting the widely held belief in the superiority of Big 4 firms. Our finding introduces the “Big 4 dilemma” in the Malaysian context and calls for a reassessment of audit firm selection practices. Our study offers new perspectives on the strategic role of board composition and audit firm selection in advancing sustainability disclosures, urging Malaysian organizations to evaluate audit firms on criteria beyond the global prestige of Big 4 firms to improve sustainability reporting.

Malaysia’s economic development strategies have evolved significantly since independence, focusing on reducing poverty, enhancing education, and integrating technology to foster sustainable growth. Despite substantial progress, challenges persist in achieving inclusive development across rural and urban sectors. This study examines the effectiveness of Malaysia’s New Economic Model (NEM) in addressing poverty and unemployment through technological and educational advancements. Employing a qualitative approach, it reviews literature on technology’s impact on economic growth, poverty alleviation, and the role of tertiary education in national development. Analysis reveals that while NEM initiatives have attracted foreign investment and improved infrastructure, gaps remain in educational access and technological self-reliance. The findings underscore the need for targeted policies that enhance educational outcomes, promote inclusive technology adoption, and address structural inequalities to achieve sustainable economic development. Recommendations include bolstering vocational training, enhancing rural infrastructure, and fostering public-private partnerships in technology innovation to ensure equitable economic progress.

The research explores academia and industry experts’ viewpoints regarding the innovative progression of Virtual Reality (VR)-based safety tools customized for technical and vocational education training (TVET) within commercial kitchen contexts. Developing a VR-based safety tools holistic framework is crucial in identifying constructs to mitigate the risks prevalent in commercial kitchens, encompassing physical, chemical, biological, ergonomic, and psychosocial hazards workers encounter. Introducing VR-based safety training represents a proactive strategy to bolster education and training standards, especially given the historically limited attention directed toward workers’ physical and mental well-being in this sector. This study pursues a primary objective: validating a framework for VR-based kitchen safety within TVET’s hospitality programs. In addition to on-site observations, the research conducted semi-structured interviews with 16 participants, including safety training coordinators, food service coordinators, and IT experts. Participants supplemented qualitative insights by completing a 7-Likert scale survey. Utilizing the Fuzzy Delphi technique, seven constructs were delineated. The validation process underscored three pivotal constructs essential for the VR safety framework’s development: VR kitchen design, interactive applications, and hazard identification. These findings significantly affect the hospitality industry’s safety standards and training methodologies within commercial kitchen environments.

Green Human Resource Management (HRM) is considered an emerging field of management that evaluates and ensures green performance and outcomes in organizations. In today’s dynamic business environment, work-life balance has become one of the key issues faced by many employees all over the world. Maintaining work-life balance is an issue increasingly recognized as of strategic importance to the organization and significance to employees. In doing so, the present study introduced independent and dependent variables to explain the underlying mechanisms of green HRM and work-life balance and its impact on employee performance. A total of 90 employees of the calibration services company have completed a set of questionnaires through Google Forms to provide data for the analysis. This study is using census method as one of the best probability sampling techniques to be used it’s a systematic method that collects and records the data about the members of the population and is suitable when the case-intensive study is required or the area is limited. This study has adopted the quantitative method in this research as the method allows the researcher to focus on the research. The data were analyzed through SPSS which facilitates descriptive statistics, correlation, and multiple regressions. Multiple regression analysis was used to test the hypotheses in this research. The findings showed that green HRM and work-life balance were the significant variables influencing employee performance in the study. In addition, the significance of the study included providing new knowledge from the theoretical perspective, obtaining a better understanding of the importance of green HRM and work-life balance from the perspective of employee performance, and contributing to the efforts made by the government to improve the probability of green culture in organizational and balancing professional life and family life employment of employees through policies from the perspective of the government. Lastly, recommendations for employers, employees, government, and future research are made to improve employee performance.

The purpose of this study is to determine the relationship between the exogenous variables (administrative support, career placement & employability, academic staff support, institutional factors, and information systems) as service delivery quality dimensions with satisfaction and moderating variable (academic and social integration) between endogenous variables (satisfaction and retention) among undergraduate students from Malaysian private higher education institutions. In order to accomplish the objectives proposed with hypotheses, a model reflecting the relationship between service delivery quality dimensions and satisfaction moderated by academic and social integration towards retention is applied. This empirical study focused on probability-stratified random sampling with a final sample size of 309 students. This study achieved statistically significant positive results by emphasizing academic and social integration as a moderating variable to achieve student retention by linking Perceived Performance Theory and Tinto’s Interactionist Theory from satisfaction to retention. Evaluation of the structural model on the coefficient of determination for the model’s predictive accuracy in this study produced an R² = 0.85 for satisfaction, suggesting nearly 85% of the variance in endogenous latent construct satisfaction is explained by all the service delivery quality dimensions linked to it. As for retention produced R² = 0.74, suggesting nearly 74% of the variance in endogenous latent construct retention is explained by all the service delivery quality dimensions linked together with satisfaction and academic and social integration as moderator. The model has a substantial effect with 0.76 in the Goodness-of-Fit index, indicating that the model has better explaining power.

The study, focusing on Malaysian managers, employs a two-round Delphi research methodology to identify and rank variables influencing their emotional intelligence at work. The research is structured into five key areas, with factors ranked in ascending order of significance. Empathy and emotional resilience are deemed the most important, followed by emotional and self-awareness, work-life balance and stress management, social awareness and relationship management, learning and development, adaptability and continuous improvement, cultural and organizational dynamics, experience, and age. This study sheds light on the variables impacting Malaysian managers’ emotional intelligence skills and provides a ranking of key factors essential for successful development. It not only offers crucial guidance for personal and professional balance but also provides insightful recommendations for understanding and enhancing emotional intelligence skills in the workplace for Malaysian managers and organizations.