https://ijbeg.com/index.php/1 <p>The International Journal of Business Ethics and Governance (IJBEG) is issued by EuroMid Academy of Business &amp; Technology (EMABT) in Istanbul, Turkey. IJBEG is a bilingual, peer-reviewed journal that aims to encourage and promote the study of Business, Accounting, Finance, and Governance from a wide range of scholarly perspectives, reflecting the diversity of approaches characteristic of this field of scholarship. IJBEG publishes articles both in English and Arabic, to encourage the bridging of the gap between the two traditions of Arab and Western scholarship. IJBEG is principally dedicated to the publication of original papers from both academia and the business community. The journal publishes three issues per year.</p> <p><strong>Online ISSN: 2717-9923</strong></p> <p><strong>AIMS AND SCOPE</strong></p> <p>To provide a forum for the exchange of ideas and dissemination of empirical findings and analytical research in the specialized areas of Accounting, Finance, Management, and Governance. The following are some of the topical subject areas relevant to the journal (but are not limited to):</p> <p><strong>Areas of Coverage</strong></p> <ul> <li>Auditing issues<br />Value-based accounting and its relevance<br />Theory of accounting firm<br />Environmental auditing<br />Forensic accounting <br />Corporate governance issues<br />Public sector accounting<br />Valuation of financial assets<br />International capital flows<br />Investment and portfolio management<br />Islamic banking and finance<br />Microstructures of financial markets<br />Marketing<br />Entrepreneurship and Social Enterprise<br />Corporate Social Responsibility and Sustainability<br />Business Policy and Strategic Management<br />International Management and Organizations<br />Organizational Behavior and HRM<br />Operations Management and Logistics Research<br />Controversial Issues in Management and Organizations<br />Turnaround, Corporate Entrepreneurship, and Innovation<br />Legal Issues, Business Ethics, and Firm Governance<br />Managerial Accounting and Firm Financial Affairs<br />Non-traditional Research and Creative Methodologies<br />Financial reporting and accounting standards<br />Economics &amp; Econometrics </li> </ul> <p>The International Journal of Business Ethics and Governance (IJBEG) considers submissions representing a wide range of scholarship, including qualitative and quantitative research, dialogues and debates, essays, and other contributions.)</p> EuroMid Academy of Business & Technology en-US International Journal of Business Ethics and Governance (IJBEG) 2717-9923 https://ijbeg.com/index.php/1/article/view/200 <p>Strategic planning has been proven to be an effective organizational tool that plays a vital role in organizational success and performance. Strategic managers understand the importance of the formulation and execution of strategic plans that can guide the direction of the organization, its decision-making process, implementation, evaluation, and control of plans.&nbsp; Strategic planning level and intensity is influenced by several managerial, organizational, and environmental factors and can vary from one organization to another. This thesis mainly aims to investigate the impact of strategic planning on organizational performance. The study will cover the services sector in Bahrain by implementing qualitative and quantitative approaches based on interviews and surveys with managers and other members in the strategic planning team from small businesses in Bahrain. Results showed that environmental scanning and resource availability have insignificant impact on organizational success, while strategy formulation, implementation and evaluation have significant impact and high correlation on organizational success and performance in the services sector in Bahrain.</p> Noor Alsayed Dana Kayed Copyright (c) https://ijbeg.com/index.php/1/article/view/199 <p>sa</p> sanz Copyright (c) https://ijbeg.com/index.php/1/article/view/198 <h2><strong>Purpose</strong></h2> <p>This paper examines the role of accessible information on the decision-making process of individual investors regarding impact investing. It investigates how better access to relevant data might increase investment in impact-focused funds and whether investors believe such investments can provide competitive returns compared to traditional options. The research also explores the broader trends in impact investing, its growth, and how enhanced transparency could foster further adoption.</p> <p>&nbsp;</p> <h2><strong>Design/methodology/approach</strong></h2> <p>A mixed-methods approach was employed, consisting of a literature review, semi-structured interviews, and surveys with individual investors. Qualitative data were analyzed through thematic content analysis, while quantitative data were subjected to statistical analysis to identify trends in investor perceptions and behaviors concerning impact investing.</p> <p>&nbsp;</p> <h2><strong>Findings</strong></h2> <p>The research highlights a significant information gap, with many investors confusing impact investing with ESG investing. While there is a growing interest in sustainable finance, a lack of understanding, perceived complexity, and misconceptions about returns hinder wider adoption. However, with improved education, transparency, and more accessible products, there is significant potential for growth in the impact investing sector.</p> <p>&nbsp;</p> <h2><strong>Originality</strong></h2> <p>This paper adds to the limited research on how information availability impacts investor participation in impact investing. It uniquely focuses on the role of misconceptions and the information gap as barriers, providing insights into how greater transparency and education could drive broader adoption.</p> <p>&nbsp;</p> <h2><strong>Research limitations/implications</strong></h2> <p>The findings are based on a limited demographic sample and may not fully represent the global investor landscape. Future research could explore how different geographies and cultural factors influence attitudes towards impact investing.</p> <p>&nbsp;</p> <h2><strong>Practical implications</strong></h2> <p>Financial institutions could enhance participation in impact investing by offering simplified, transparent products and improving investor education.</p> <p>&nbsp;</p> <h2><strong>Social implications</strong></h2> <p>Greater participation in impact investing could significantly contribute to achieving global sustainability objectives, including the UN's Sustainable Development Goals.</p> Shreya Shanbhag Copyright (c) https://ijbeg.com/index.php/1/article/view/197 <p>This literature review critically examines the impact of remote work on employees’ mental health, synthesizing research published between 2020 and 2025. This literature review critically examines the impact of remote work on employees’ mental health in the context of the post-pandemic workplace. The purpose of the study is to synthesize and evaluate empirical research published between 2020 and 2025, identifying both the benefits and challenges associated with remote work. A systematic search of peer-reviewed articles, reviews, and meta-analyses was conducted using major databases, focusing on adult working populations and mental health outcomes. Findings reveal that remote work offers significant advantages, including enhanced work-life balance, increased autonomy, and reduced commuting stress, which can improve overall well-being and job satisfaction. However, negative impacts such as social isolation, blurred work-life boundaries, digital fatigue, and increased prevalence of anxiety and burnout are also prevalent, particularly among vulnerable groups. The review highlights the moderating roles of individual differences, job characteristics, and organizational support in shaping these outcomes. Organizational interventions such as hybrid work models, social support initiatives, and mental health resources are identified as effective strategies for mitigating risks. The originality of this review lies in its comprehensive, up-to-date synthesis of recent evidence, its critical analysis of mediating factors, and its practical recommendations for remote work employers and policymakers.</p> Noor Alsayed Copyright (c) https://ijbeg.com/index.php/1/article/view/195 <p style="font-weight: 400;">This article examines how the inclusion of women in large Russian companies evolved in the aftermath of the 2022 Russian invasion of Ukraine, a period marked by geopolitical upheaval, international sanctions, and the withdrawal of many foreign businesses. The study aims to understand how these events reshaped corporate gender inclusion strategies and altered the role of women in business sustainability agendas. Using a qualitative content analysis of sustainability reports from a sample of leading Russian companies in both capital-intensive and labor-intensive sectors, the paper explores the extent to which women’s inclusion was maintained, expanded, or deprioritized between 2021 and 2023. The findings suggest a divergence in corporate strategies: some companies reinforced their commitment to gender inclusion, particularly in the B2C sector where women remain a critical part of the consumer base, while others reduced their reporting and engagement, treating gender policies as image-oriented tools rather than integral to corporate governance. The article proposes a typology of corporate approaches to women’s inclusion—formalistic, transitional, and strategic—based on the consistency and depth of inclusion-related practices over time. The study also reflects on the broader implications for gender equality under authoritarian and crisis-driven conditions, highlighting how internal stakeholders, especially female employees and consumers, are beginning to shape new expectations of corporate responsibility. By analyzing inclusion as both a managerial practice and a reflection of shifting stakeholder pressures, this article contributes to a deeper understanding of gender policy trajectories in times of crisis.</p> Anna Sinelnikova Copyright (c)