This study relies on a unique synthesis of ambidexterity theory and the natural resource orchestration approach to investigate how green intellectual capital elements, namely green human, structural, and relational capital, along with ambidextrous green innovation, trigger a synergy in favor of environmental performance. In particular, this paper primarily aims to test the mediating role of ambidextrous green innovation in the relationship between green intellectual capital and environmental performance. Based on a survey of 105 Iranian public listed companies, the results indicate that green intellectual capital elements are not directly associated with environmental performance. Instead, they influence environmental performance only through the channel of ambidextrous green innovation as a mediating variable. This is the first study to simultaneously embed the resource orchestration theory in the green intellectual capital and ambidexterity literature. The findings of the current study offer new insights into the issue of how organizations gain maximum benefit from the orchestration of their various green assets and capabilities, including green intellectual capital and ambidextrous green innovation.

Purpose – This study aims to examine whether the integrated reports prepared in accordance with the King III Code of corporate governance regulation are providing the information intended of an integrated report, i.e. to communicate the “ability of an organisation to create and sustain value”. Second, it explains the behaviour of companies listed on the Johannesburg Stock Exchange (JSE) when responding to the regulation to publish an integrated report. The King III Code of corporate governance requires companies listed on the JSE to prepare annually an integrated report or provide reasons for not doing so. Design/methodology/approach – This paper uses legitimacy theory to formulate two alternative propositions on how JSE-listed companies may disclose information relating to a number of capitals, as described by the International Integrated Reporting Committee, in response to the King III Code. Annual/integrated reports of the top 25 JSE listed companies for the years 2009/2010 and 2011/2012 are content-an...

ChatGPT has emerged as a significant subject of research and exploration, casting a critical spotlight on teaching and learning practices in the higher education domain. This study examines the most influential articles, leading journals, and productive countries concerning citations and publications related to ChatGPT in higher education, while also shedding light on emerging thematic and geographic clusters within research on ChatGPT’s role and challenges in teaching and learning at higher education institutions. Forty-seven research papers from the Scopus database were shortlisted for bibliometric analysis. The findings indicate that the use of ChatGPT in higher education, particularly issues of academic integrity and research, has been studied extensively by scholars in the United States, who have produced the largest volume of publications, alongside the highest number of citations. This study uncovers four distinct thematic clusters (academic integrity, learning environment, student engagement, and scholarly research) and highlights the predominant areas of focus in research related to ChatGPT in higher education, including student examinations, academic integrity, student learning, and field-specific research, through a country-based bibliographic analysis. Plagiarism is a significant concern in the use of ChatGPT, which may reduce students’ ability to produce imaginative, inventive, and original material. This study offers valuable insights into the current state of ChatGPT in higher education literature, providing essential guidance for scholars, researchers, and policymakers.

Purpose: The purpose of this paper is to examine the intellectual capital (IC) performance of Australian banks for the period 2005‐2007. It also aims to examine the relationship amongst various constituents of IC performance.Design/methodology/approach: The value added intellectual coefficient (VAIC™) approach developed by Pulic is used to determine the IC performance of the Australian banks. The required data to calculate different constituents of IC was obtained from the annual reports of Australian banks.Findings: The paper reveals that VAIC™ has a significant relation with human costs and the value addition made by the Australian banks. All Australian owned banks have relatively higher human capital efficiency than capital employed efficiency and structural capital efficiency. The size of the bank in terms of total assets, total number of employees and total shareholders equity has little or no impact on the IC performance of the Australian owned banks.Research limitations/implications: The paper analyses IC performance of only 11 Australian owned banks. However, the more than 90 per cent market share enjoyed by these banks still promises a degree of validation of the results of the paper from the Australian perspective or similar banking structure in some countries.Practical implications: The findings may serve as a useful input for bankers to apply knowledge management in their institutions and in addressing the factors affecting IC performance in order to maximise their value creation. The findings of the study would also provide some information to the stakeholders and potential investors to assess the value creation capabilities of this group of banks.Originality/value: This is the first paper that examines the relationship of VAIC™ and the size of the firms for Australian owned banks in Australia.