This research enters deeply into the critical dynamics of characteristics within digital supply chains and their collective eventual influence on inventory management efficiency. The study uses an exhaustive survey of 350 engineering company representatives to reveal the complex interactions between different qualities of supply chain systems-on-time data and inventory practice efficiency. By applying advanced techniques of regression analysis, the authors worked out three hypotheses and exhaustively tested them to find out the impact of digital adaptivity, dynamism and flexibility on both the visibility of information and inventory management effectiveness. This study has many interesting findings. First, this paper found strong positive connections between Digital Adaptability Supply Chain and Digital Flexibility Supply Chain in terms of both information visibility and inventory management effectiveness. These results argue that to effectively manage inventory levels with optimal information transparency across its network of links, companies must establish supply chain systems that can adapt to change and embrace flexibility. Digital Agility Supply Chain did not show any significant relationships with these variables, but it could be important. We need to study its nuances until we know how it is going to affect supply chain performance indices. This paper encourages investment in new supply chain technologies that will help all the engineering companies in Jordan be more adaptable and flexible. It also calls for adding data analysis capabilities across the company directly into supply chain processes through real-time tracking solutions. These solutions will make it easier to see and give decision-makers quick, reliable information about inventory management practices and agreement practices. By incorporating these recommendations, all Jordanian engineering companies can enhance their supply capacity and appropriate inventory management procedures to compete in the evolving marketplace now finally taking effect.

This study investigates the impact of board composition, specifically the presence of non-Saudi members and board busyness, on environmental, social, and governance (ESG) disclosure among Saudi-listed companies, an area of increasing importance in the context of global sustainability and corporate responsibility. As businesses face growing pressures to enhance transparency and accountability, understanding the factors that influence ESG reporting becomes crucial. This research specifically focuses on the presence of non-Saudi members and board busyness, examining how these characteristics affect ESG disclosures amidst recent corporate governance reforms in Saudi Arabia. Utilizing a balanced panel dataset of 40 non-financial firms covering the period from 2017 to 2022, we aim to understand how these board characteristics influence ESG reporting in the context of recent corporate governance reforms in Saudi Arabia. Our findings indicate that the presence of non-Saudi board members and board busyness significantly enhance ESG disclosure, while board independence shows no significant relationship. The 2017 corporate governance reforms strengthened the impact of non-Saudi members and busy directors on ESG practices, highlighting the importance of regulatory frameworks in promoting sustainability. This study provides empirical evidence from an emerging market and offers practical implications for policymakers, managers, and investors.

This study examines the influence of audit committee chair (ACC) characteristics on environmental, social, and governance (ESG) disclosure within the Saudi stock market. Analyzing data from 40 non-financial firms from 2017 to 2022, our analysis yields three key findings. First, ACC accounting expertise positively correlates with enhanced ESG disclosure, indicating that financially proficient chairs improve sustainable governance practices. Second, while ACCs with multiple directorships negatively impact ESG scores, this relationship is not statistically significant, suggesting that other factors may mitigate the drawbacks of multiple directorships. Third, the independence of ACCs has a substantial positive impact on ESG disclosure, emphasizing the importance of autonomous chairs in enhancing ESG integrity and transparency. These findings align with Saudi Vision 2030, promoting sustainable and ethical business practices. Future research should explore the impact of ACC characteristics on ESG performance across different contexts and industries.

The roles of finance are well stipulated in the various indicators of the sustainable development goals (SDGS). However, the extant literature still finds conflicting outcomes of the finance-led growth. Hence, this study redirects empirical evidence by unbundling the effects of financial development on sustainable economic growth into aggregated and disaggregated, focusing on seven robust indicators (financial development index, financial institution index, depth, and access, and financial market index, depth, and access) in selected African countries from 1995 to 2021. Similarly, the intervening roles of government expenditure, digital economy, domestic investment, human capital, macroeconomic volatility, and trade openness are evaluated based on advanced estimators. Findings show that the seven indices of financial development drive sustainable economic growth in Africa both in the long and short runs. Similarly, government expenditure, digital economy, and human capital promote sustainable economic growth both in the short- and long-term periods. The driving effects of domestic investment are only noticeable in the long run. Conversely, trade openness and macroeconomic instability are noted to be growth-deterring. Policy insights that support sustainable economic growth in Africa emanate from the outcomes.