Small and medium-sized enterprises (SMEs) in both the industrial and service sectors have been identified as the drivers of Malaysia’s fast economic growth. However, SMEs are faced with an inherent issue of lack of resources and capabilities which constrains the ability of SMEs to improve performance. Due to this, it is critical for SMEs to understand and develop an important capability that supports them in facing a dynamic and competitive business environment. This study examines the mediating role of contextual ambidexterity as a dynamic capability in the relationship between innovation culture and SME performance. The online surveys were carried out starting from 5th July until 25th July 2021. A total of 277 SMEs in Selangor, Malaysia participated in this study and Covariance-Based Structural Equation modeling analysis was utilized to test the hypotheses. The findings show that in terms of direct relationships, innovation culture has a significant positive relationship with contextual ambidexterity, while innovation culture and contextual ambidexterity have a significant positive relationship with SME performance. The findings showed that contextual ambidexterity is significant as a mediator in the relationship between innovation culture and SME performance. This study makes an important contribution to the management field by highlighting the role of contextual ambidexterity, which is often the focus of large companies. These findings support the notion of dynamic capability that accentuates the importance of developing capabilities in dealing with dynamic and challenging situations.

The aim of this paper is to examine the role of the knowledge management process as a mediating variable in the relationship between entrepreneurial orientation and organizational performance. This study employed a quantitative method and utilised a self-administered questionnaire. A total of 350 data were collected from the owners/founders of online businesses. A Partial Least Squares-Structural Equation Modelling (PLS-SEM) analysis was performed to test the proposed hypotheses of the study. The findings indicated that entrepreneurial orientation positively the knowledge management process, which in turn exerts a positive effect on the organizational performance of a company. Additionally, the indirect effect analysis revealed that the knowledge management process plays a significant role as a mediator between entrepreneurial orientation and organizational performance. The research fills a gap in the literature by considering a mediating variable in enhancing the relationship between entrepreneurial orientation and organizational performance. This research also provides a particular contribution to the literature and some suggestions for future research.

Purpose: The purpose of this study is to examine the relationship between corporate social responsibility (CSR) practices, ISO 26000 and corporate social responsibility performance (CSRP) among Malaysian automotive suppliers. Design/methodology/approach: For this research purpose, 400 questionnaires were given simultaneously to each Proton and Perodua automotive supplier by the researcher. In all, 288 sets of questionnaire were successfully collected, which showed a 72 per cent response rate for the 400 questionnaires distributed to Proton and Perodua automotive suppliers. In this study, the structural equation modeling (SEM) technique was utilized to perform the required statistical analysis of the data survey. To test the reliability and validity of the instruments, exploratory factor analysis, reliability analysis and confirmatory factor analysis were performed. Findings: The findings indicate that the relationship between CSR practices and CSRP was positive and significant, and the relationship between CSR practices and ISO 26000 was also positive and significant. ISO 26000 has a direct positive and significant relationship with CSRP. Therefore, ISO 26000 mediates the relationship between CSR practices and CSRP. The results indicate that ISO 26000 could be considered as a partial mediator. Therefore, the impact of implementation of CSR practices on performance increases with ISO 26000 as a mediator among Malaysian automotive suppliers. Practical implications: This research provides important guidelines for automotive and related companies to implement CSR practices and ISO 26000 to improve CSRP. Malaysian automotive suppliers may need to consider the measurement of CSR practices, ISO 26000 and CSRP as beneficial to their company. Based on the findings, Malaysian automotive suppliers can apply the ISO 26000 as the guideline for CSR practices to increase the CSRP. Originality/value: This research makes a new contribution to ISO 26000 between CSR practices and CSRP, especially for Malaysian automotive suppliers, by using the SEM technique. This research provides important information for decision-makers involved in CSR practices, ISO 26000 and CSRP implementation and also provides useful reference for future researchers in this research area.

The aim of this study was to investigate the relationship between sustainability management accounting, environmental management system, and organizational performance for the Malaysian manufacturing industry. The data were collected from 350 manufacturing companies in Malaysia using online questionnaires. Structural equation modeling was used to investigate the relationship between sustainability management accounting, environmental management system, and organizational performance. The findings showed that there was a significant positive relationship between sustainability management accounting and organizational performance (β = 0.530, p < 0.001), sustainability management accounting and environmental management system (β = 0.583, p < 0.001), and environmental management system and organizational performance (β = 0.168, p < 0.05). The findings also found an indirect effect of sustainability management accounting on organizational performance (β = 0.271, p < 0.05) through environmental management system implementation. Results show that environmental management systems can be considered as partial mediators. The environmental management system as a mediator for the Malaysian manufacturing industry increased the impact of sustainability management accounting on organizational performance. This study provides a fundamental approach for practitioners and manufacturing researchers to improve organizational performance through the implementation of sustainability management accounting and environmental management systems.

At present, China’s manufacturing industry is urgently in need of a transition, as well as an upgrade from low- to high-end production. Concurrently, as digital technology continues to advance, the enterprise-level digital transformation is anticipated to emerge as a new “engine” driving technological innovation. This study is centered on China’s A-share listed manufacturing enterprises, as we aim to explore the impact of digital transformation on technological innovation. Employing a fixed-effect model, the instrumental variable method, and propensity score matching, combined with a difference-in-differences approach, threshold regression, and a quantile regression model, we empirically examine the influence of digital transformation on technological innovation within the manufacturing sector. Our findings reveal the following: (1) Digital transformation enhances technological innovation. (2) Mediation analysis indicates that digital transformation boosts technological innovation by mitigating cost stickiness. (3) The heterogeneity analysis shows that the effect of digital transformation on technological innovation is more pronounced in larger enterprises, particularly those with lower technological intensity, lower asset intensity, and stronger innovation capabilities. The outcome of this study provides a decision-making reference for governments and enterprises, whereby the government can formulate industrial and fiscal policies, as well as helping enterprises to carry out digital transformation through policy guidance and support. Enterprises can formulate differentiated transformation strategies based on their own characteristics, optimize their cost structure through digital transformation, release resources for technological innovation, and improve their own technological innovation capabilities.

China’s manufacturing industry is characterized by high energy consumption and high pollution, which urgently requires resolution through green technological innovation. This study focuses on China’s A-share listed manufacturing enterprises to explore their development path for green technological innovation. The study primarily employs statistical regression analysis to uncover the causal link between digitalization and green technology innovation. The study’s conclusion indicates that the digitalization of manufacturing enterprises has significantly promoted green technological innovation. This conclusion remains robust after a series of tests, including alternative variable measurements, instrumental variable (IV) estimation, and counterfactual analysis. Mechanism analysis reveals that digitalization can enhance green technological innovation by improving human capital and innovating business models. The results of the heterogeneity analysis show that the effect of digitalization on promoting green technological innovation is more pronounced in enterprises with higher green awareness among senior executives, high green credit, non-heavy pollution industries, a higher level of existing green technological innovation, and larger enterprise scale. The government should increase support for the digital transformation of enterprises and promote green technological innovation by enhancing the green awareness of enterprise senior executives, optimizing green credit policies, formulating transformation policies for heavily polluting enterprises, implementing differentiated policies based on enterprise scale, and promoting digital transformation.