The objective of this study was to produce an innovative bigel formulation by combining glycerol monostearate (GMS) oleogel with hydrogels stabilized by various agents, including cold pressed chia seed oil by-product gum (CSG), gelatin (G), and whey protein concentrate (WPC). The findings indicated that the choice of hydrogel influenced the rheological, textural, and microstructural properties of the bigels. The G′ value of the bigel samples was higher than G″, indicating that all the bigels exhibited solid-like characteristics. In order to numerically compare the dynamic rheological properties of the samples, K′ and K″ values were calculated using the power law model. K′ values of the samples were found to be higher than K″ values. The K′ value of bigel samples was significantly affected by the hydrogel (HG)/oleogel ratio (OG) and the type of stabilizing agent used in the hydrogel formulation. As the OG ratio of bigel samples increased, the K′ value increased significantly (p < 0.05). The texture values of the samples were significantly affected by the HG/OG ratio (p < 0.05). The study’s findings demonstrated that utilizing CSG, G, and WPC at an OG ratio more than 50% can result in bigels with the appropriate hardness and solid character. The low-fat mayonnaise was produced by using these bigels. The low-fat mayonnaise showed shear-thinning and solid-like behavior with G′ values greater than the G″ values. Low-fat mayonnaise produced with CSG bigels (CSGBs) showed similar rheological properties to the full-fat mayonnaise. The results showed that CSG could be used in a bigel formulation as a plant-based gum and CSGB could be used as a fat replacer in low-fat mayonnaise formulation.

The primary aim of this study is to investigate the relationship among the ethical leadership, ethical climate and integrity violation of the local government of two countries, Saudi Arabia and Malaysia. Past studies indicate that ethical leadership and ethical climate influenced the integrity of local government. However, studies were mostly conducted in Western countries. Given the lack of comparative studies in Muslim-oriented countries, we intend to fill the gap by building upon previous studies on the relationship between ethical leadership and ethical climate and integrity violation of the local government. The study used survey to collect data from local authorities in the two nations. PLS-SEM was used to analyze the survey data. The findings demonstrated that the relationship between ethical leadership and integrity violation is not significant for Malaysians. Thus, the study assumption is not supported. By contrast, Saudi showed a different result in the relationship between ethical leadership and integrity violation; the relationship between ethical leadership and integrity violation in Saudi is negatively significant. Hence, the assumption is supported for Saudi participants. In regard to the ethical climate, results reveal that for Malaysia and Saudi, ethical climate negatively and significantly influence integrity violation. Thus, the assumption for both countries is supported. The findings of this study are useful for the practical development of local authorities as the findings provide information for the local government to safeguard against integrity violation. The findings also contribute social implications by educating organizations toward the role of ethical climate in preventing integrity violation. In addition, the study contributes to the growing interest in comparative studies.

This study investigates the interconnections among sustainability reporting, social performance, and firm value across the BRICS nations (Brazil, Russia, India, China, and South Africa). Employing a quantitative research design, the study utilizes firm-level data from the Refinitiv database, covering 862 firms operating in the BRICS countries from 2017 to 2022. The analysis begins with Ordinary Least Squares (OLS) regression and extends to models incorporating year-fixed effects and firm-fixed effects to account for heterogeneity and omitted variable bias. Robustness checks are conducted using OLS regression with robust standard errors, fixed effects regression with Driscoll–Kraay standard errors, and an instrumental variable approach to address potential endogeneity concerns. To examine the moderating role of sustainability reporting, interaction terms are incorporated into the regression models and margin plots are used for visualization. The findings reveal that social performance positively impacts firm value, underscoring the role of social responsibility in driving financial performance. Furthermore, sustainability reporting strengthens this relationship, indicating that firms with well-established reporting frameworks can effectively leverage social initiatives to enhance market valuation. Therefore, this study contributes to the literature by providing empirical evidence on the moderating effect of sustainability reporting in emerging markets. The findings offer valuable implications for policymakers, investors, and corporate leaders seeking to optimize CSR strategies and enhance firm value in dynamic economic environments.

Environmental, Social, and Governance (ESG) performance has become critical for businesses seeking transparency, sustainability, and stakeholder confidence. However, the extant evidence is equivocal regarding its influence on company performance. Corporate governance may play an important role in determining the efficacy of ESG efforts. Hence, this research investigates the relationship between corporate governance and firm performance, focusing on the moderating role of ESG performance, using unbalanced panel data from 370 Malaysian firms for the period from 2012 to 2023. For analysis of the data, fixed effects estimation, Driscoll–Kraay robust standard errors, and a subsample analysis were used. The results reveal that board expertise and independence enhance firm performance, whereas board gender diversity negatively affects market valuation (Tobin’s Q). Similarly, audit committee expertise shows a negative effect. Further, the results reveal that ESG strengthens the role of board expertise but weakens the influence of audit committee independence. This study offers practical and theoretical insights for policymakers, scholars, and stakeholders seeking to balance sustainability with financial performance, bridging a notable gap in the literature by thoroughly examining the relationship between board gender diversity and ESG performance, and how it affects company performance. This reveals new insights into the strategic significance of diverse leadership in promoting both financial and non-financial results by bridging the gap between corporate governance and sustainability.

Purpose: This study aims to examine the direct impact of corporate governance on carbon (CO2) emissions performance, with the moderating influence of environmental management teams (EMT) on Saudi Arabian nonfinancial listed firms. Stakeholder and institutional theories were used to validate these linkages. Design/methodology/approach: This study used Saudi Arabian firms as the testing ground, with 440 observations for the period 2017–2024. This study used fixed effects estimation, the Driscoll-Kraay standard error, the two-step system generalized method of moments and subsample analysis. Findings: This study shows a positive and notable impact of institutional ownership on CO2 emissions performance. The study also shows that the EMT notably and positively moderates the link between board effectiveness and CO2 emissions performance, reinforcing the role of governance in sustainability strategies. Originality/value: Theoretically, this study extends the corporate governance and sustainability literature by highlighting the complementary role of the EMT in strengthening governance mechanisms for carbon emission reduction. Practically, these findings provide valuable insights for investors, policymakers and corporate leaders in Saudi Arabia, emphasizing the need for regulatory frameworks that encourage the formation and effectiveness of the EMT. This study expands the discussion by contributing novelty to environmental and sustainability-related studies on the moderating effect of EMT on the association between corporate governance and CO2 emissions performance in the Saudi Arabian emerging market.