Life insurance demand in OECD economies: New insights into economic, demographic, and social drivers

This study aims to examine the effect of sustainability accounting disclosure on the financial performance of banks operating in Jordan during the period of 2013–2017. The study focused on the effect of economic, environmental and social disclosures on financial performance.
To achieve the study objective, the content analysis method was used. The dimensions of sustainability accounting disclosure were measured through indicators that have been developed for this purpose, which are in accordance with Global Reporting Initiative (GRI) (G4-2013).
The study results revealed that there is a statistically significant effect of sustainability accounting disclosure on the financial performance. In addition, the study results revealed that the disclosure of the economic and social dimensions had a positive effect on return on equity (ROE). While the environmental dimension did not affect the return on equity (ROE). In addition, the results of the study revealed that the disclosure of sustainability dimensions (economic, social and environment) had a combined effect on the return on assets (ROA). This means that the banks operating in Jordan give more priority to the economic dimension disclosure, than to the social and environmental dimensions.
In reviewing previous studies in the accounting literature, it has been found that there is a paucity of studies that examine the concept of sustainability accounting, especially in the Jordanian banking sector. Therefore, this study constitutes value to this field.

In the retail environment, customers are stimulated by the look and feel of a store and how it is laid out. Certain store elements create an atmosphere that attracts customers to certain outlets as their preferred shopping destination. Therefore, retailers need to ensure the customers’ shopping experience is enjoyable. This study aimed to examine the influence of atmospheric store elements on the factors that influence customers` satisfaction. A quantitative, cross-sectional, descriptive study was conducted in four retail outlets in Cape Town, South Africa, with data collected through a structured questionnaire distributed to the outlets’ customers. A systematic random sample of 388 responses was achieved. The information collected was analyzed using relevant descriptive and inferential statistics. Although small, positive correlations were found between the independent variables (cleanliness, lighting, music, floor adverts, employee efficient service, employee appearance) and the dependent variables (positive image of store, pleasant mood, time spent in store, intention to revisit store). As such, the study highlighted the importance of store atmospherics to the factors that encourage customers` satisfaction. Since little research has been done into store atmospherics in the South African context of grocery stores, this study has contributed new knowledge in this field.

This research aims to propose and validate research of a New Framework for integration of the concept of sustainability in projects by investigating the relationship between project and sustainability for project success. Integrating sustainability in projects is crucial metric for project success. However, the dearth in literature and the slow pace in emerging literature has left many issues unanswered regarding integration of sustainability in projects and the commitment of project teams to sustainability pillars. Therefore, this article explores the current state of sustainability, its potential weaknesses and therein proposes corrective action for the legitimatization of a New Framework on ‘project sustainability’ in an authentic environment. The methodological approach adopted in this research is a pragmatic examination of secondary data collected by the project team during a one-year period that demonstrates the effects of neglecting proactive management of the three pillars of sustainability resulting in poor project performance in terms of resources and stakeholder resistance, as well as the lessons learned therein. The findings reveals a low degree of commitment by project teams towards sustainability particularly with regard to social and environment pillars, even though the economic pillar has been given much attention, there is still much to be done. Hence, the importance of the proposed New Framework for project success. This research concludes and recommends the need to integrate sustainability adequately throughout a project life-cycle for the attainment of organizational strategy and satisfying stakeholders’ expectations. However, this can take place with a knowledgeable project management team on sustainability.