Business: Theory and Practice

In 2020, the major companies in the Asia Pacific region faced challenges in sustainability performance reporting, primarily attributed to disruptions caused by the COVID-19 pandemic. This crisis compelled companies to reassess their sustainability goals. This study aims to analyze the relationship between corporate governance and corporate characteristics such as industry type and government ownership of sustainability reporting quality based on sustainable development goals (SDGs) with a population of 200 companies in ASEAN countries, including Indonesia, Malaysia, Thailand, and the Philippines, listed on each country’s stock exchange. The research sample consisted of 84 companies selected through purposive sampling. The hypothesis testing model employed a multiple linear regression method and utilized the panel data regression analysis approach. The findings indicate that the three corporate governance components examined in this research board independence, audit committee, and managerial ownership, along with government ownership do not exert a significant influence on sustainability reporting quality based on the seventeen SDGs goals. Furthermore, we believe that this research is very important to be carried out in Indonesia, given that environmentally sensitive industries face the risk of environmental damage and therefore need legitimacy to maintain their operations, demonstrated through sustainability report reporting.

The article addresses the issue of the distribution of users browsing the internet for content in a specific format through alternative content delivery channels in the context of inbound marketing. The problem being addressed is part of a broader problem with the formation of traffic to an organization’s website. The theoretical part of the work presents the concept of inbound marketing and analyzes the theoretical aspects of its tactical activities, such as content marketing, search engine marketing, and social media marketing. Based on the theoretical research, the scientific hypothesis is formulated – there are links between the desired content format and the choice of content search and consumption channel. The research methodology consists of data collection by survey method and hypothesis testing using Cochran’s Q test. Empirical research has shown links between the content format sought and the channels for searching and consuming content. Although in almost all cases the search for video and audio content is dominated by search engines, evaluating other content delivery channels reveals a significant specialty of users’ web browsing.

In the financial sector, the need for organizational change is impacted by the consequences of pandemic, changes in consumer needs, competition, climate change, and increasing number of financial technology start-ups. The banks play a vital role in the economies of countries, so the changes taking place in them are undoubtedly important, and the commitment of employees to change is considered a necessary condition for the successful implementation of change. However, the studies, investigating how different factors contribute to the employees’ commitment to change in the Lithuanian banking sector, are scant. Therefore, the aim of this article is to determine how transformational leadership style, organizational change goals, communication quality, and certainty affect employees’ commitment to change in banking sector organization. The results of the study demonstrate that transformational leadership style, quality of change communication, clarity of goals, and certainty increase employees’ commitment to change, and transformational leadership style increases employees’ commitment to change by acting as a mediator between organizational communication, clarity of organizational change goals, and other information that increases employees’ feeling of certainty. The findings provide insights for managers who want to support employees and seek the success of organizational changes.

The organizational ambidexterity of commercial banks has been the subject of recent research. As a novelty, research has yet to be conducted on the banking sector in a dynamic environment. This study’s goal is to identify the variables that affect ambidextrous banking. The research methodology uses quantitative techniques with six constructs: organizational ambidexterity (OA), dynamic capability (D-CA), organizational culture (O-CU), human capital (H-CA), and technological capacity (T-CA) with moderator environmental dynamism (E-DY). The research questionnaire was measured using seven Likert scales, and the data was processed using structural equation modeling and Smart PLS software. The results of all hypothesis tests are as follows: First, technological capacity, organization culture, and dynamic capability have a positive effect on organizational ambidexterity. Second, technological capacity, human capital, and organizational culture have positive results for a positive effect on dynamic capability. Third, the moderating effect of E-DY on the relationship between T-CA and OA has a negative and significant impact. Fourth, the moderating effect of E-DY on the relationship between O-CU and OA is insignificant. Fifth, the moderating influence of E-DY on the link between dynamic capability and organizational ambidexterity has a positive and significant impact. This study will contribute to the theoretical aspect by enriching the theory that human resource management, technological capacity, organizational culture, and dynamic capabilities are essential in organizational ambidexterity.

In the 21st century, the working environment is changing rapidly, and competition is fierce. In industries such as airlines, it is crucial to identify the factors that drive employee performance. This study aims to determine the elements of organizational citizenship behaviors (OCBs) that have an impact on work performance. A mixed research method was employed for the study, which collected survey data from 195 employees of ground service companies in Vietnam, including Saigon Ground Service Company (Sags), Vietnam Airport Ground Service Company (Viags), and Hanoi Ground Service Joint Stock Company (Hgs). The results revealed that five factors of OCBs affect job performance, ranked in descending order: (1) Voice-speaking up about concerns, (2) civic virtue, (3) conscientiousness, (4) courtesy, and (5) altruism. The study also proposed some implications for managers of ground service companies to enhance their employees’ job performance.