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.

Rapidly changing business environments and fierce competition are making it increasingly difficult for modern companies to maintain competitive advantage and accomplish business longevity. This study can fill the research gap in mission research and longevity research, and provides implications on what form and content of mission should be selected when determining the direction of a company’s corporate strategy. Although a company’s mission is a communication tool that represents the company’s strategic priorities and unique values, it has rarely been considered an important factor in business longevity. This study conducts a content analysis of the mission statements of 43 companies in the Henokiens Association to clarify the linkage between a company’s mission and business longevity and the configurations of long-lived firms’ missions. Our results show most long-lived firms have clear missions and perceptions of familism expansion. The firms’ past, present, and future additions to their concern for products, business growth, unique philosophy, and stakeholders are highlighted in their mission statements. Therefore, the main theoretical contribution of focusing on the corporate mission as a factor of business longevity in this study is not only a new approach to the longevity factor, but also the discovery of new values of the mission in strategic management research. The practical contribution of this study is that it reveals that companies seeking long-term competitive advantage in the market need to design, possess, and share a high-quality mission from a long-term perspective and instill the ideology of extended familyism. It can also provide hints about strategic priorities for small, family-run businesses facing threats to their survival.

In the current competitive global marketplace, innovation is key for high-tech firms to thrive. Open innovation offers a promising approach, but its effectiveness remains unclear. Therefore, this research explored the connection between open innovation, knowledge management capability, and innovation performance within high-tech firms. We used a mediation approach to highlight the central role of knowledge management capability in the relationship between open innovation and innovation performance. We used a survey questionnaire approach to collect data from the 462 employees of high-tech firms on open innovation, knowledge management capability, and innovation performance using a convenient sampling technique. We used partial least square structural equations modeling through PLS-SEM statistics. Results indicated that open innovation has a direct, positive and significant connection with innovation performance. Similarly, the current research serves as a pioneering exploration into mediation analysis, highlighting the mediating role of knowledge management capability that influences the relationship between open innovation and innovation performance. Empirical studies offer valuable insights for leaders of high-tech firms, guiding them to identify effective knowledge management practices and determine the ideal extent of open innovation to boost innovation performance. The current study reveals novel insights into the benefits of knowledge management capability in enhancing open innovation efforts within firms. This research provides valuable implications and future research directions.

Problem statement: An environmentally conscious consumer’s perspective can shift as they look for things that are gentler on the planet. Conversely, businesses engage in greenwashing when they try to cover up their lacklustre environmental initiatives. The current research was used the theory of rational choice behaviour to examine a model that connects corporate green washing and consumers’ green purchase intentions via the mediating roles of perceived risk, green trust and green confusion about food and beverage brands in Saudi Arabia. Research motivation: Sustainable business practices have been developed and adopted by corporations in response to the growing interest in environmentally friendly lifestyles and green products. However, green washing has become increasingly common as a means for businesses to give off the impression that they care about the environment when they really don’t. Research methodology: The online survey was used to obtain data directly from consumers about their views on green washing by corporations. Primary data was analysed using appropriate statistical tools and techniques in SPSS, AMOS and SmartPLS software, such as Correlation, Regression, Structural Equation Modelling (SEM), etc. Results: In terms of perceived greenness and confusion, the results showed that green wash mediates the relationship between green purchasing intention and greenness. There is a two-way correlation between consumers’ intentions to buy environmentally friendly products and their levels of green perception, and green confusion. The findings of this study were broadening our understanding of the consequences of green washing. Conclusions: All things considered, the study was encouraging more research on the subject and be a useful tool for academics, corporate managers, and students interested in environmental sustainability, product innovation, and green branding. According to the results, businesses can improve their green purchasing intentions by cutting down on green washing and focusing instead on building a positive reputation for their brand and encouraging customer loyalty. Corporate performance and social environment sustainability can both benefit greatly from this paper’s expansion of knowledge regarding the processes of individual customer psychological effects after perceptions of corporate greenwashing behaviour.

The study aims to explore the role of artificial intelligence in enhancing the efficiency of public relations practitioners in Jordanian telecommunication companies. This study belongs to the category of descriptive research and adopted a survey methodology. The study surveyed (86) individuals representing the community of public relations practitioners and customer service personnel in the Jordanian telecommunication companies Zain and Orange.The study findings revealed that less experienced public relations personnel in Zain and Orange, with less than five years of experience, exhibit greater acceptance and enthusiasm for using artificial intelligence applications compared to their more experienced counterparts. The study also indicated that most public relations practitioners in Zain and Orange perceive artificial intelligence applications to have a moderate to significant contribution to achieving public relations functions and enhancing their work, reflecting technological advancement and the need to adapt to rapid changes in the business environment. Moreover, the study also discussed the limits, including that artificial intelligence can analyze large amounts of data related to the market and the audience, which provides further research and study.

This study investigates the influence of Environmental, Social, and Governance Disclosures (ESGD) on the profitability of firms, using a sample of 385 publicly listed companies on the Thai Stock Exchange. Data from 2018 to 2022 is sourced from the Bloomberg database, focusing on ESGD scores as indicators of companies’ ESG commitments. The study utilizes a structural equation model to examine the relationships between independent variables; ESGD, Earnings Per Share (EPS), Debt to Assets ratio (DA), Return on Investment Capital (ROIC), Total Assets (TA), and dependent variables Tobin’s Q (TBQ) and Return on Assets (ROA). The analysis reveals a positive relationship between ESGD and TBQ, but not with ROA. Further exploration is conducted to determine if different ESGD levels (high, medium, low) yield consistent effects on TBQ. The findings indicate discrepancies: high and medium ESGD levels are associated with a negative impact on TBQ when EPS increased, whereas low ESGD levels correlate with an increase in TBQ with rising EPS. This nuanced approach challenges the conventional uniform treatment of ESGD in previous research and provides a deeper understanding of how varying commitments to ESG practices affect a firm’s market valuation and profitability. These insights are crucial for firm management, highlighting the importance of ESGD in relation to other financial variables and their effects on market value. This study offers a new perspective on ESGD’s impact, emphasizing the need for differentiated strategies based on ESG commitment levels.