BUILDING A CORPORATE SOCIAL RESPONSIBILITY INDICATOR IN VIEW OF THE COVID-19 PANDEMIC BASED ON SELECTED INTERNATIONAL EXPERIENCES

Purpose: The focus of the research is to establish corporate social responsibility (CSR) indicator that is compatible with the Iraqi environment in light of the Covid-19 pandemic, based on previous international experiences (Egypt, Sweden, the United States of America, the Global Reporting Initiative (GRI). Theoretical framework: confirming the importance of developing an indicator to disclosure of social responsibility (DSR) that economic units can adopt in light of the pandemic. Design/methodology/approach: The research sample consists of 32 private Iraqi banks that are listed on the Iraq Stock Exchange and have made contributions to combating the pandemic, whether by financial donations or deferring payment of installments owed to them. The media material of these banks' financial reports for the year 2019-2020 was examined, which are the years when the Covid-19 pandemic's impacts were exposed. Findings: The study finds a discrepancy in DSR among the banks in the research sample, with only (11) banks DSR according to the proposed model, that is to say (34.3 %) of the banks in the research sample, Research, Practical & Social implications: evidenced by extrapolation of the announced indicators in the Iraqi market for securities, the absence of an indicator for DSR despite its importance in light of the Covid-19 pandemic and the consequences on multiple levels, because CSR expresses the extent of an economic unit's ethical commitment to society through participation in social activities. Originality/value: highlight of the Covid-19 pandemic and the consequences on multiple levels through Building a model for DSR. © 2023 Institute of Advanced Engineering and Science. All rights reserved.

Using blockchain technology to drive operational excellence in perishable food supply chains during outbreaks

Purpose>This paper aims to explore the potential of blockchain technology (BT) to support the operational excellence in perishable food supply chain (PFSC) during outbreaks, by doing use-case analysis.Design/methodology/approach>A systematic literature review is performed to determine the dimensions of operational excellence in the food supply chain (FSC), then a single use-case analysis is conducted to explore the potential of blockchain in order to achieve operational excellence for PFSC during the pandemics by applying context, interventions, mechanism and outcomes (CIMO) logic.Findings>The findings of this study reveal that blockchain capabilities such as immutability and transparency, visibility, traceability, integration and interoperability, disintermediation and decentralisation, smart contracts and consensus mechanism provide better sustainable operational excellence outcomes for PFSCs to be more responsive, flexible, efficient and collaborative to cope with the impacts of COVID-19.Research limitations/implications>This research employs only one real case with multiple PFSC participants. Statistical generalisation is not possible at this stage of the research. However, the findings are not restricted to this single use-case.Practical implications>This study provides a research direction to explore the potential of BT to achieve operational excellence in the PFSC during outbreaks and generates prescriptive knowledge for better managerial decision-making across the PFSC during outbreaks.Originality/value>This research conducts semi-structured interviews with different participants in one blockchain ecosystem to understand multiple participants' perspectives of operational excellence within PFSC.

Using blockchain technology to drive operational excellence in perishable food supply chains during outbreaks

Purpose This paper aims to explore the potential of blockchain technology (BT) to support the operational excellence in perishable food supply chain (PFSC) during outbreaks, by doing use-case analysis. Design/methodology/approach A systematic literature review is performed to determine the dimensions of operational excellence in the food supply chain (FSC), then a single use-case analysis is conducted to explore the potential of blockchain in order to achieve operational excellence for PFSC during the pandemics by applying context, interventions, mechanism and outcomes (CIMO) logic. Findings The findings of this study reveal that blockchain capabilities such as immutability and transparency, visibility, traceability, integration and interoperability, disintermediation and decentralisation, smart contracts and consensus mechanism provide better sustainable operational excellence outcomes for PFSCs to be more responsive, flexible, efficient and collaborative to cope with the impacts of COVID-19. Research limitations/implications This research employs only one real case with multiple PFSC participants. Statistical generalisation is not possible at this stage of the research. However, the findings are not restricted to this single use-case. Practical implications This study provides a research direction to explore the potential of BT to achieve operational excellence in the PFSC during outbreaks and generates prescriptive knowledge for better managerial decision-making across the PFSC during outbreaks. Originality/value This research conducts semi-structured interviews with different participants in one blockchain ecosystem to understand multiple participants' perspectives of operational excellence within PFSC.