International Journal of Law and Management最新文献

{"title":"Artificial intelligence and Islamic finance industry: problems and oversight","authors":"Ifan Arsyad, Dona Budi Kharisma, Jamal Wiwoho","doi":"10.1108/ijlma-07-2024-0236","DOIUrl":"https://doi.org/10.1108/ijlma-07-2024-0236","url":null,"abstract":"Purpose This study aims to examine the implementation of artificial intelligence (AI) in the Islamic finance industry and to identify legal issues and design an appropriate supervisory model to promote the Islamic finance industry. Design/methodology/approach This type of research is legal research. This legal research uses a statute approach, conceptual approach and comparative approach between Indonesia, Hong Kong, Malaysia and the United Arab Emirates (UAE). Findings The utilization of AI in Islamic finance is becoming increasingly important in various sectors. In the front office, AI simplifies credit evaluation, Takaful (Islamic insurance) and chatbots, improving client interactions and decision-making processes. In the middle office, AI is an integral part of anti-money laundering, counter-terrorist financing (CTF), know your customer protocols and fraud detection. In the back office, AI improves capital management, market impact assessment, risk management and asset and wealth management. In addition, AI substantially enhances regulatory technology (RegTech) and supervisory technology (SupTech), ultimately improving the effectiveness of regulatory compliance and supervision in the Islamic finance industry. These technologies simplify compliance processes, evaluate data quality, detect potential hazards and adapt to complex regulatory frameworks. Nonetheless, the incorporation of AI faces significant obstacles, most notably the absence of a comprehensive legal framework governing the application of AI in the Islamic finance industry. The current regulations, including the Islamic Banking Law and Insurance Law, do not adequately address AI. Moreover, the use of AI raises concerns about Shariah compliance, particularly about transparency and possible algorithmic bias in the decision-making process. The effectiveness of supervision in Islamic finance largely depends on the membership of the Islamic supervisory board, which must have technological expertise to ensure compliance with Shariah norms. Therefore, the development of more sophisticated and effective supervisory procedures is essential for the proper implementation of AI in Islamic banking. An efficient supervisory framework should provide transparency, data security, regular auditing of AI systems and integration of RegTech and SupTech technologies within the Islamic finance sector. Research limitations/implications This research examines the use of AI in the Islamic finance industry in Indonesia, Hong Kong, Malaysia and the UAE. Practical implications This research is important to mitigate the risks of using AI in the Islamic finance industry such as AI decision transparency and explanation, AI job transfer bias and AI conflict with Islamic finance principles. This research is also important to formulate a regulatory framework to enhance AI supervision in the Islamic finance industry. Social implications This research improves and encourages the growth of the Islamic finance industry","PeriodicalId":46125,"journal":{"name":"International Journal of Law and Management","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2025-02-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147917379","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Foreign direct investment and the protection of garment workers' rights in Bangladesh","authors":"Mohammad Belayet Hossain, Muhammad Abdullah Fazi","doi":"10.1108/ijlma-05-2024-0165","DOIUrl":"https://doi.org/10.1108/ijlma-05-2024-0165","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>Critical examination of Bangladeshi laws related to workers’ rights in the garment industry. This paper aims to examine the impact of foreign direct investment (FDI) on the protection of garment workers’ rights in Bangladesh, analyzing how international investment practices influence labor standards and the overall well-being of workers in the garment industry.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>In this study, qualitative and analytical methods has been used to analyze legal frameworks related to labor rights in Bangladesh and BITs.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The findings indicate a need to strengthen the current legal framework to better protect workers' rights in Bangladesh. The study also provides recommendations for the relevant authorities to improve the existing laws.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>Novel idea critically evaluating the Bangladeshi legal framework in the context of foreign direct investment and implications for worker's rights.</p><!--/ Abstract__block -->","PeriodicalId":46125,"journal":{"name":"International Journal of Law and Management","volume":"65 1","pages":""},"PeriodicalIF":1.5,"publicationDate":"2024-09-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142250896","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"From revelation to modern Islamic finance: Islamic commercial law in the UAE as a case study","authors":"Ahmed Mansoor Alkhan, M. Kabir Hassan","doi":"10.1108/ijlma-06-2024-0206","DOIUrl":"https://doi.org/10.1108/ijlma-06-2024-0206","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>The purpose of this paper is to analyse the Islamic finance segment within the Updated Commercial Transactions Law in the UAE and opine whether the new alterations will have a significant impact on the Islamic financial industry in the UAE.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>This research uses a qualitative methodology, and the UAE as a case study. A single/embedded case study design is adopted, to analyse several chapters within the Updated Commercial Transactions Law in the UAE (multiple units of analysis).</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The study revealed that the introduction and incorporation of fiqhi and Islamic financial principles within the Updated Commercial Transactions law in the UAE was done so in its rudimentary form, indicating that its purpose was to enhance the UAE’s position as a leading global Islamic financial hub – as opposed to the sole purpose of its usage during disputes between counterparties.</p><!--/ Abstract__block -->\u0000<h3>Research limitations/implications</h3>\u0000<p>This research is limited to the UAE as a case study and thus does not provide a comparative analysis with other GCC countries. A separate study would be required for a comparative analysis.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>Given that the Updated Commercial Transactions Law in the UAE is relatively new, limited research papers have analysed this segment of the updated law in particular. This research, thus, contributes to knowledge by paving the way for future research pertaining to the same matter.</p><!--/ Abstract__block -->","PeriodicalId":46125,"journal":{"name":"International Journal of Law and Management","volume":"142 1","pages":""},"PeriodicalIF":1.5,"publicationDate":"2024-09-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142192747","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Three decades of WTO dispute settlement: insights from bibliometric literature review and future research agenda","authors":"Iqra Yaseen, Mohammad Shafi Sofi","doi":"10.1108/ijlma-07-2024-0248","DOIUrl":"https://doi.org/10.1108/ijlma-07-2024-0248","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>The purpose of this study is to conduct a comprehensive systematic literature review using bibliometric approach to investigate the academic structure of World Trade Organization Dispute Settlement research.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>The study examines the bibliographic information for 1,858 articles from Scopus and the Australian Business Deans Council-indexed journals published between 1995 and 2024 using Dimensions.ai and Google Scholar search engines. Exploratory-cum-descriptive research design with bibliometric approach is used to answer the stated literature review research questions.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The data shows a gradual decline in WTO-Dispute Settlement System (WTO-DSS) research relative to the total international business area in the three decades. Developed countries appear as key contributors to the research, with the USA and the UK standing out as the most productive and influential research countries. The study shows a significant change in the focus of this research corpus from legalized to non-legalized approaches, with a greater emphasis on transparency and environmental sustainability. The research identifies global politics and international trade law as influential subjects in the discipline.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>To the best of the authors’ knowledge, the study is a first of its kind where bibliometric approach has been used to study the evolution of WTO-DSS literature. The study adds to the understanding of WTO Dispute Settlement research patterns and recommends future research options.</p><!--/ Abstract__block -->","PeriodicalId":46125,"journal":{"name":"International Journal of Law and Management","volume":"11 1","pages":""},"PeriodicalIF":1.5,"publicationDate":"2024-09-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142192748","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Inflated energy prices and capital structure: firm level evidence from Indian manufacturing sector","authors":"Mamta Dhanda, Sunaina Dhanda, Bhawna Choudhary","doi":"10.1108/ijlma-11-2023-0254","DOIUrl":"https://doi.org/10.1108/ijlma-11-2023-0254","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>The purpose of this paper is to study the influence of inflated energy prices on the capital structure of Indian manufacturing corporations and to investigate whether the capital structure of Indian firms is driven by demand shocks or supply shocks during the study period.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>After conducting a thorough review of the capital structure and inflation-based research studies, panel data-based regression model and correlation matrix have been used as statistical tools for Indian manufacturing sector available with the Centre for Monitoring Indian Economy Prowess database.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The results suggest that variables like the presence of inflated energy prices had adversely influenced the capital structure of Indian corporations. Not only this, the study also highlights that factors pertaining to the demand shock had induced Indian corporations to have higher debt levels in the capital structure.</p><!--/ Abstract__block -->\u0000<h3>Practical implications</h3>\u0000<p>This study has laid some ground work to explore the influence of inflation on capital structure of Indian firms upon which a more detailed evaluation could be based.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>To the best of the authors’ knowledge, this study is the first that explores the influence of inflated energy prices on the capital structure of manufacturing firms in India by using the most recent data.</p><!--/ Abstract__block -->","PeriodicalId":46125,"journal":{"name":"International Journal of Law and Management","volume":"15 1","pages":""},"PeriodicalIF":1.5,"publicationDate":"2024-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142192749","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Corporate carbon emissions, science-based targets initiatives and firm performance: evidence from India","authors":"Meghna Bharali Saikia, Santi Gopal Maji","doi":"10.1108/ijlma-05-2024-0161","DOIUrl":"https://doi.org/10.1108/ijlma-05-2024-0161","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This study aims to examine the influence of corporate carbon emissions on the financial performance of select Indian companies. It further studies the moderating role of science-based target initiatives (SBTi) in this relationship.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>The study is based on 57 Indian SBTi companies and 74 Bombay Stock Exchange-listed non-SBTi companies for the period of four years from 2019–2020 to 2022–2023. The panel data regression models are used to study this association. Furthermore, two-stage least square and generalized method of moments models are used to test the robustness of the results.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>There is a negative relationship between corporate carbon emissions and financial performance. The findings support the “win-win” hypothesis and confirm that reducing carbon emissions can improve the financial performance of Indian firms. Furthermore, the SBTi moderate the carbon emission and firm performance nexus.</p><!--/ Abstract__block -->\u0000<h3>Practical implications</h3>\u0000<p>The findings of the study would provide insights to the policymakers, regulators and managers to mainstream climate change in their core business activities driving sustainability and profitable outcomes.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>This study is a noble attempt to study the moderating role of science-based targets in the carbon emissions and firm performance nexus in an emerging market setting. Earlier studies have been conducted in a cross-country context.</p><!--/ Abstract__block -->","PeriodicalId":46125,"journal":{"name":"International Journal of Law and Management","volume":"10 1","pages":""},"PeriodicalIF":1.5,"publicationDate":"2024-08-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142224977","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"How the law can ensure the success of value-added tax","authors":"Ali Salem Al-Amarri","doi":"10.1108/ijlma-06-2024-0217","DOIUrl":"https://doi.org/10.1108/ijlma-06-2024-0217","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>The purpose of this research is to demonstrate how legal strategies can be used to enhance the effectiveness of value-added tax (VAT) and how taxation laws can synergise with economic goals to strengthen the economy.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>This study uses a comprehensive approach to explore various aspects of VAT, including its mechanics, collection process and global trends. It uses a comparative analysis of different types of taxes and their potential impact on economic growth. Additionally, it examines the role of the law in establishing tax systems, and how the law makes VAT more effective.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The research highlights the importance of legal frameworks in implementing VAT strategies and addressing associated challenges. It also identifies the advantages and disadvantages of VAT and discusses its role in diversifying economic income sources to ensure a sustainable national revenue stream.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>This research contributes to the literature by offering insights into the interplay between law, taxation and economic development, particularly focusing on the effectiveness of VAT. It provides original perspectives on legal strategies to optimise VAT systems and enhance economic growth.</p><!--/ Abstract__block -->","PeriodicalId":46125,"journal":{"name":"International Journal of Law and Management","volume":"53 1","pages":""},"PeriodicalIF":1.5,"publicationDate":"2024-08-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142192750","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Digital transformation in financial industry: antecedents of fintech adoption, financial literacy and quality of life","authors":"Abeer F. Alkhwaldi","doi":"10.1108/ijlma-11-2023-0249","DOIUrl":"https://doi.org/10.1108/ijlma-11-2023-0249","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This paper aims to investigate the variables that could contribute to facilitating or hindering FinTech adoption in Jordan and how that will affect human well-being (quality of life [QoL]).</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>A conceptual framework was formulated through the integration of “the unified theory of acceptance and use of technology” (UTAUT), “task-technology fit” (TTF) model and two additional factors, namely, “financial literacy” (FL) and “quality of life” (QoL). A cross-sectional online survey was used to obtain data from 378 FinTech users employing a quantitative method. AMOS 26.0 was utilized to analyse the data based on “structural equation modelling” (SEM).</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The analysis of the structural path found that UTAUT constructs including “performance expectancy (PE), effort expectancy (EE), facilitating conditions (FC), social influence (SI)”, and TTF were significant determinants of FinTech adoption. Only technology characteristics (TECH) was a significant predictor of TTF. Also, the analysis of empirical data revealed a significant mediating impact of FinTech adoption on the association between FL and QoL, underlining the important role of digital FL in digitalizing societies. Likewise, FL affected the QoL directly.</p><!--/ Abstract__block -->\u0000<h3>Practical implications</h3>\u0000<p>This research will be beneficial for “FinTech service providers” (FSPs) and policymakers to offer thorough insights regarding the current relatively low acceptance rates of FinTech, contributing to strategies’ formulation that could promote FinTech usage by Jordanian customers, where FinTech is still considered an innovative technology. In addition, FL needs to integrate digital literacy to utilize state-of-the-art technologies for more effective financial management. This is with being able to make decisions facilitating the management of life outcomes which could result in better QoL.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>To the best of the author’s knowledge, this research is the first research paper that integrates the UTAUT and TTF models and also adds two additional constructs, namely, FL and QoL, to investigate the FinTech in the Jordanian setting. This study could contribute to the literature on IT adoption by considering FinTech usage and incorporation into individuals’ life in Jordan.</p><!--/ Abstract__block -->","PeriodicalId":46125,"journal":{"name":"International Journal of Law and Management","volume":"15 1","pages":""},"PeriodicalIF":1.5,"publicationDate":"2024-08-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141969393","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Global resurgence: private asset reconstruction companies as legal catalysts for financial stability in India and beyond","authors":"Megha Jaiwani, Santosh Gopalkrishnan","doi":"10.1108/ijlma-02-2024-0046","DOIUrl":"https://doi.org/10.1108/ijlma-02-2024-0046","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This study aims to transcend geographical boundaries and provide insights into innovative strategies used by Indian Asset Reconstruction Companies (ARCs) in managing distressed assets. The study examines the origins, evolution, challenges and opportunities faced by ARCs to derive lessons that can be universally applicable and serve as a valuable blueprint for global investors and institutions seeking effective strategies in managing distressed assets. From a legal and compliance angle, this opens up many perspectives that would help plug loopholes and grey zones within the legal ambit for organisations and institutions.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>The study invokes a critical review of existing literature, news, discussions and publicly available information from reliable sources such as the central bank’s websites to develop the viewpoints and provide recommendations.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>ARCs face challenges, recovering only 19.15% of distressed assets in 2022. Despite constraints like funding, governance issues and regulatory hurdles, there is a substantial opportunity for investors in the Rs. 9.6 lakh crore non-performing assets. The study suggests strategic assessments by banks, emphasises ARCs’ roles in specific sectors and calls for regulatory adjustments. With diverse investors and favourable regulations, this evolving landscape offers significant global opportunities for policymakers and investors in distressed assets.</p><!--/ Abstract__block -->\u0000<h3>Practical implications</h3>\u0000<p>This study serves as a valuable guide for shaping resilient policies, fostering cross-border collaborations and optimising distressed asset management strategies on a global scale.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>This study breaks new ground by examining the private ARCs sector within an emerging economy’s dynamics, presenting insights relevant to global distressed markets. This study serves as a unique resource for those navigating the complexities of distressed markets globally, providing insights that can inform strategies, policies and academic discussions in the broader financial landscape.</p><!--/ Abstract__block -->","PeriodicalId":46125,"journal":{"name":"International Journal of Law and Management","volume":"24 1","pages":""},"PeriodicalIF":1.5,"publicationDate":"2024-08-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141946368","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The impact of chief sustainability officer on sustainability performance: a mediation role of corporate governance","authors":"Maali Kachouri, Rakia Riguen","doi":"10.1108/ijlma-02-2024-0063","DOIUrl":"https://doi.org/10.1108/ijlma-02-2024-0063","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>The purpose of this paper is to argue the relationship between chief sustainability officer, sustainability performance and corporate governance. Specifically, this paper aims to empirically examine the mediation role of corporate governance on the relationship between chief sustainability officer and sustainability performance.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>The study sample includes 484 European companies that were listed on STOXX Europe 600 index between 2010 and 2022. There are 15 supersectors and 17 nations.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>Results of this study show that the profile of chief sustainability officer has a positive impact on sustainability performance. In addition, the corporate governance mediates the relationship between chief sustainability officer and sustainability performance.</p><!--/ Abstract__block -->\u0000<h3>Practical implications</h3>\u0000<p>The findings may be of interest to the academic researchers, investors and regulators. For academic researchers, the results would be interesting in discovering the dynamic relation between chief sustainability officer, sustainability performance and corporate governance. For investors, these show that the existence of chief sustainability officer provides sustainability performance from good corporate governance mechanisms. For regulators, these advise the worldwide policy maker to give the importance to chief sustainability officer roles to improve the engagement of firms in sustainability performance reporting.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>This paper extends the existing literature by examining the mediation impact of corporate governance on the relationship between chief sustainability officer and sustainability performance in the European context.</p><!--/ Abstract__block -->","PeriodicalId":46125,"journal":{"name":"International Journal of Law and Management","volume":"30 1","pages":""},"PeriodicalIF":1.5,"publicationDate":"2024-08-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141867873","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}