Purpose: Women's financial inclusion has become a global research agenda, and past studies provide mixed evidence on the determinants of financial inclusion among women entrepreneurs across the globe. However, the impact of digital financial literacy on women's financial inclusion has seldom been addressed in the past literature.Design/methodology/approach: The authors perform a cross-sectional analysis of 144 countries using the World Bank Global Findex Database.Findings: This study’s probabilistic regression results indicate that women entrepreneurs with a higher degree of digital financial literacy are more likely to engage in formal banking channels.Practical implications: The study findings have practical implications in terms of allowing regulators and banks to draw effective policies to attract women customers. Lack of effective regulatory intervention could lead to women exploring financial crimes, such as money laundering, due to their lack of involvement with the formal banking channel.Originality/value: The authors explore the impact of digital financial literacy on women's financial inclusion. Such evidence is rare in the existing literature.Peer review: The peer review history for this article is available at:https://publons.com/publon/10.1108/IJSE-04-2022-0277

Due to eco-sustainable marketing practices, customer consciousness has increased the use of eco-sustainable goods in India. This provides new opportunities for businesses and researchers in terms of eco-sustainable behavior; however, the market analysis in India is weak. This study examines the factors that trigger consumers to purchase eco-sustainable products and the interrelationship between environmental knowledge (EK), environmental concern (EC), green attitude (GA), and perceived behavior control (PB) among Indian consumers. The data were collected from 514 respondents, using purposive and snowball sampling. Using IBM SPSS 23.0 software, we employed exploratory factor analysis, a homogeneity test, Pearson’s correlation, and multiple regression for a multicollinearity test for data analysis. The results revealed that EK, EC, and GA are positively related and strongly influence eco-friendly purchasing behavior. Moreover, EK and EC are the strongest determinants of PB for eco-friendly products. This research will help green marketers to develop new green strategies to increase sales volumes and build relationships with target green customers.

The aim of the study is to examine the influence of altruistic values, egoistic values, and perceived consumer effectiveness on eco-friendly purchase intention, with moderating effect of subjective norms and ecological consciousness using the stimulus organism response paradigm. The primary data were collected from 491 Indonesian customers using snowball sampling, and the data were analyzed using a structural equation model. The results revealed that altruistic, egoistic, and perceived consumer effectiveness had a significant impact on consumer attitude and perceived behaviour control. Similarly, customer attitude and perceived behaviour control influenced eco-friendly purchase intention. Subjective norms showed positive moderation between attitude, perceived behaviour control, and purchase intention; similarly, eco-friendly consciousness had a positive connection between attitude and purchase intention but not between perceived behaviour control and purchase intention. The study’s results will help green marketers devise new strategies for attracting and increasing sales volume in Indonesia’s growing markets.

Tax revenue is frequently considered as an alternative form of sustainable financing within a stable and predictable fiscal environment to promote growth and enable governments to finance their social and infrastructural needs. The objective of the study is to examine the effect of tax revenue on economic growth of Nigeria and Ghana. The study used multiple regressions as tools of analysis. The study finds a positive impact of tax revenue on the gross domestic product of Nigeria and Ghana confirming prior studies. The study recommended among others that adequate measure to ensure that revenue generated from the tax is effectively utilized to develop and grow the economy.DOI: 10.15408/sjie.v7i2.7341

The objective of the study is to ascertain the influence of corporate board diversity on sustainability reporting on a sample of quoted manufacturing firms in Nigeria. The study adopts a panel research design. The population of the study comprised quoted manufacturing companies on the Nigerian Stock Exchange. This was restricted to companies classified under conglomerates, consumer goods, and, industrial goods sector. The study used secondary data, extracted from the annual reports of the studied manufacturing companies. Fixed effects panel regression analysis was used to test the hypotheses. The dependent variable sustainability reporting was measured using an Economic, Social, and Governance (ESG) index, the independent variables were board member nationality, proportion of women directors, proportion of non-executive directors, and multiple directorships. The results show no significant positive influence of board member nationality, while proportion of women directors, proportion of non-executive directors, and multiple directorships were significant. The study recommends among others, the adoption of NSE Sustainability Disclosure Guidelines for a unified integrated reporting framework for Nigerian firms, secondly, a heterogeneous board composition, which can leverage on the diverse set of skills of board members.