Arabian Journal of Business and Management Review (AJBMR)

The impact of corporate governance quality on non-financial disclosure levels: Evidence from Saudi listed companies

Rasha Fallatah — 2026-04-12

This study examines the impact of corporate governance quality on the level of non-financial disclosure among Saudi listed companies, with a particular focus on environmental, social, and governance (ESG) information. Although corporate governance has been widely investigated in relation to financial reporting, quality, limited research has explored its influence on non-financial disclosure in emerging markets, especially within the Gulf region. This study aims to address this gap by analyzing how board size, board independence, gender diversity, and the activity of audit committees contribute to enhancing the extent and quality of non-financial disclosures. A quantitative research design is employed using secondary data from annual reports, governance disclosures, and sustainability reports of non-financial companies listed on the Saudi Exchange (Tadawul) between 2019 and 2024. Non-financial disclosure is measured using a structured ESG disclosure index adapted from recent international frameworks. The study applies fixed-effects panel regression to control for firm-specific variations over time. The expected findings suggest that stronger governance characteristics—such as more independent boards, greater gender diversity, and more active audit committees—are positively associated with higher levels of ESG-related disclosure. These results would provide valuable insights for regulators, investors, and corporate leaders seeking to enhance transparency, meet stakeholder expectations, and align with Saudi Vision 2030 sustainability objectives. This study contributes to the growing literature on corporate governance and non-financial reporting by offering recent empirical evidence from an emerging market context.

A suggested conceptual framework for the relationship between strategic leadership and human resources maturity levels: The mediating role of job strengthening

Alaedin Alsayed — 2026-04-12

This study explores the mediating role of job strengthening in the relationship between strategic leadership and human resources maturity levels. A conceptual framework is developed to clarify both the direct and indirect links among these variables, drawing on insights from previous research and the Upper Echelons Theory, which provides a solid theoretical lens for explaining the proposed model. The review of the literature reveals that studies addressing the combined relationships among strategic leadership, job strengthening, and human resources maturity remain relatively limited. This highlights the need for further theoretical investigations and empirical applications of the framework across different organizational contexts, thereby enabling meaningful comparisons and strengthening the proposed hypotheses. The study contributes to the literature by offering a novel conceptual perspective on how strategic leadership influences human resources maturity, both directly and through the mediating role of job strengthening. By addressing an identified research gap, this framework can serve as a foundation for future research endeavors seeking to advance knowledge and practice in strategic leadership and human resource development.

Empirical comparison of Asia & Pacific gold reserves with European economic community gold reserves as of 2025

Bailey Saleh — 2026-04-21

Unfolding events in the wake of the 21st Century has shown that the Asia & Pacific region has been emerging as a force to be reckoned with in the global gold market and specifically in strategic gold reserves. This is in spite of the dominance of the European Economic Community (EEC) and the West in the world gold trade and gold reserves for so many centuries. This makes the national currency of the EEC - the Euro (€), to also dominate the world monetary system. In fact, the Asia & Pacific region is poised to offer the world an alternative global economic leadership generally and more particularly in global gold reserves. The study is a qualitative one where document studies method was adopted and utilized in generating data from secondary sources. Such documents include academic journals, bulletins, textbooks, scholarly papers, and internet materials. The data generated was analyzed through critical discourse method. Though the Asia & Pacific region is putting up a strong performance in the area of gold reserves, the EEC is still ahead of it. With this underperformance, the Asia & Pacific region has to embark on intensive gold mining and more aggressive gold buying to boost its gold reserves. The underperformance of the Asia & Pacific region in terms gold reserves compared with that of the EEC forms the motivation for this study.

The global phenomenon of cable theft: A qualitative criminological analysis of transnational organised infrastructure crime networks

Remone Govender — 2026-04-21

This investigation emerges from twenty-eight years of frontline security leadership within South Africa's state-owned enterprises, notably Eskom and Telkom, wherein the author witnessed the metamorphosis of cable theft from sporadic opportunistic incidents into systematised transnational criminal enterprises. South African copper cable theft demonstrates particularly corrosive effects upon critical infrastructure, generating cascading economic disruptions estimated at approximately R200-billion annually (Statistics South Africa, 2023; Reserve Bank of South Africa, 2024). Employing interpretive grounded theory methodology, this qualitative criminological examination interrogates the intricate socio-criminal architectures underpinning systematic infrastructure victimisation across four continental regions. Primary empirical data collection encompassed targeted fieldwork in Zanzibar, Bali, Malaysia, Thailand, China, Bangkok, and Hong Kong, complemented by comprehensive open-source intelligence analysis spanning thirty-two additional jurisdictions. The research reconceptualises cable theft through the theoretical lens of "networked criminality" a hybridised organisational form exploiting convergent physical infrastructure vulnerabilities and systemic institutional deficiencies (Varese, 2019; von Lampe, 2016; Kleemans & van Koppen, 2020). Findings demonstrate that while copper commodity pricing fluctuations trigger criminal activation patterns (Johnson & Regan, 2022), the sustainability of theft networks derives from deeper structural determinants: institutional corruption, community-level social disorganisation, and criminal entrepreneurship emergence within economically marginalised populations (Sampson & Laub, 2020; Shaw & McKay, 2019). Through systematic thematic analysis of ethnographic observations, policy documentation, and law enforcement intelligence, five distinct criminal organisational typologies emerge: (1) Opportunistic Individual Actors, (2) Community-Embedded Criminal Networks, (3) Professional Theft Syndicates, (4) Transnational Organised Crime Groups, and (5) State-Facilitated Criminal Enterprises. Contemporary evidence from Malaysia exemplifies the critical infrastructure implications: systematic copper cable theft has degraded railway system performance, reducing operational speeds from 120 km/h to 25 km/h, imposing substantial commuter delays and economic disruptions (Royal Malaysia Police, 2023; Malaysian Transport Ministry, 2024). This research advances criminological theory by proposing the "Infrastructure Vulnerability Framework" a theoretical model elucidating how physical infrastructure systems become embedded within criminal opportunity structures, generating sustainable criminal enterprises transcending traditional geographic and jurisdictional boundaries.

Impact of service quality in last-mile logistics on customer satisfaction and loyalty: A case study of Talabat in Nizwa, sultanate of Oman

Vishnukanth Rao Velagapaly — 2026-04-25

This study examines the influence of key service quality dimensions—delivery timeliness, order accuracy, customer communication, and handling efficiency—on customer satisfaction and loyalty within the context of Talabat’s last-mile delivery services in Nizwa, Oman. A quantitative research approach was employed, utilizing structured questionnaires administered to 150 users selected through convenience sampling. Data was analyzed using Structural Equation Modeling (SEM) via the SEMj module in Jamovi, incorporating both measurement and structural model assessments. Reliability, convergent validity, and discriminant validity were evaluated through Cronbach’s alpha, composite reliability, Average Variance Extracted (AVE), and Heterotrait–Monotrait (HTMT) ratios. Results indicate that delivery timeliness significantly enhances customer satisfaction, while order accuracy, handling efficiency, and communication do not exhibit statistically significant direct effects. Customer satisfaction, however, demonstrates a strong and positive direct influence on customer loyalty and mediates the relationship between delivery timeliness and loyalty. Model fit indices (CFI, TLI, RMSEA, and SRMR) confirmed adequate fit, and multicollinearity was not detected. The findings highlight the critical role of punctual delivery and satisfaction management in cultivating long-term customer loyalty in competitive last-mile delivery environments. Practical implications suggest prioritizing operational efficiency and proactive communication strategies to elevate consumer experiences.