ADVANCED INTERNATIONAL JOURNAL OF BUSINESS, ENTREPRENEURSHIP AND SME'S (AIJBES)

A NARRATIVE REVIEW OF CORPORATE GOVERNANCE OVERSIGHT AND THE RISE OF GREENWASHING IN ENVIRONMENTAL REPORTING

Mai Farhana Mior Badrul Munir, Azrul Abdullah, Marjan Mohd Noor — Mon, 01 Dec 2025 00:00:00 +0800

Amid growing global attention to environmental sustainability, companies have intensified environmental reporting as a strategic tool to demonstrate ecological commitment and maintain stakeholder trust. However, the rapid expansion of such reporting has raised growing concerns about its credibility and reliability. Some companies exaggerate or misrepresent their environmental claims, leading to a practice known as greenwashing. This misleading practice undermines the reliability of environmental reporting and erodes stakeholder confidence. Although research on greenwashing has grown substantially, most existing reviews have focused on defining its forms, causes, and effects, with limited exploration of the role of corporate governance in mitigating this practice. In response to this gap, this study aims to review and synthesize the theoretical and empirical insights into the role of corporate governance in mitigating greenwashing within environmental reporting. The findings reveal that while governance mechanisms play a crucial role in mitigating greenwashing, their effectiveness remains context-dependent and empirically inconsistent across governance settings. Current evidence predominantly focuses on board attributes and specialized board committees, such as sustainability and Corporate Social Responsibility (CSR) committees, while other potentially influential board committees, including environmental committees, risk management committees and audit committees, remain underexplored. Moreover, limited studies have examined the interaction between internal and external governance mechanisms in addressing greenwashing. The review further highlights a theoretical imbalance, with agency theory currently dominating research and limited integration of socio-environmental and behavioral perspectives. Conceptually, this study contributes to the literature by underscoring the need for multi-theoretical and behavioral-integrative approaches to explain corporate engagement in greenwashing. Contextually, it extends global sustainability discourse by incorporating emerging markets evidence, particularly Malaysia, where governance effectiveness is shaped by ownership concentration, regulatory transitions and cultural norms. Collectively, this study advances understanding of governance as a key control mechanism, and guides future research on mitigating greenwashing across diverse contexts.

TECHNOLOGY-MEDIATED INSTRUCTION IN TRAINING TRANSFER: A SYSTEMATIC REVIEW

Abdul Rashid Shoib, Ismi Arif Ismail, Mohd Faiq Abd Aziz, Norlela Samad — Mon, 01 Dec 2025 00:00:00 +0800

The transfer of training remains a critical challenge in achieving effective learning outcomes, particularly within technology-mediated environments. While extensive research has examined trainee characteristics, training design, and work environment as key factors of training transfer, the mediating role of Technology-Mediated Instruction (TMI) has received comparatively limited attention. This systematic literature review (SLR) seeks to examine and consolidate existing research on the mediating influence of TMI in enhancing training transfer outcomes. To address this research gap, the review adheres to the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) guidelines, ensuring a methodologically sound and transparent approach. A thorough search was conducted in two prominent academic databases, Scopus and Web of Science (WoS), resulting in the identification of 28 primary studies that met the inclusion criteria. The analysis of these studies led to the emergence of three key thematic areas: (1) Innovative Pedagogies and Learning Transfer, highlighting the role of learner-centred and active learning approaches in promoting transfer; (2) Artificial Intelligence, Digital Technologies, and Instructional Tools, focusing on how emerging technologies and digital platforms facilitate engagement and retention; and (3) Teacher Development, Competencies, and Educational Contexts, emphasising the importance of trainer skills and contextual factors in maximising the effectiveness of technology-mediated delivery. The findings suggest that TMI serves as a critical enabler, connecting instructional strategies, digital tools, and human competencies to training transfer outcomes. This review contributes to advancing the theoretical understanding of TMI as a mediator and offers practical insights for designing more effective digital training interventions. The study concludes by highlighting future research directions, including the need for empirical validation of TMI's mediating effects across different organisational and cultural contexts.

THE RELATIONSHIP OF TAX LITERACY, TAX KNOWLEDGE, AND TAX SOCIALIZATION IN CULTIVATING TAX AWARENESS AMONG HIGHER EDUCATION STUDENTS IN MALAYSIA

Satiaseela Veeraselvam, Zuriadah Ismail, Hazianti Abdul Halim — Mon, 01 Dec 2025 00:00:00 +0800

Maintaining Malaysia's national income and promoting public development depend heavily on tax compliance. Students in higher education are a significant future taxpayer demographic, and their long-term compliance behaviour is critically influenced by their tax awareness. This study determine using survey on how tax awareness among university students is influenced by tax literacy, tax knowledge, and tax socialization. This study incorporates the cognitive, attitudinal, and social aspects of behaviour by drawing on three theories such as Experiential Learning Theory (ELT), the Theory of Planned Behaviour (TPB), and Social Learning Theory (SLT). The findings are anticipated will help educators, curriculum designers and policymaker to create focused interventions to increase voluntary tax compliance at the young ages.

THE ROLE OF LIVE STREAMING ELEMENTS IN INFLUENCING CONSUMER PURCHASE BEHAVIOR: A SYSTEMATIC LITERATURE REVIEW OF THE FITNESS PRODUCT MARKET

Gu Yingying, Mohamad Nizam Nazarudin, Nur Shakila Mazalan — Mon, 01 Dec 2025 00:00:00 +0800

The rise of live streaming has redefined digital marketing, particularly in the fitness industry, where real-time interactions between influencers and consumers shape purchasing decisions. This systematic literature review (SLR) explores how elements within live streaming, specifically streamer characteristics, fitness product properties, and the streaming environment, influence consumer perceptions of trust, perceived value, and ultimately, purchase behaviour. Conducted through a comprehensive search of academic databases, this review includes 50 studies published between 2015 and 2024. The review synthesizes findings to offer insights into how streamer credibility, product quality, and interactivity drive consumer engagement. This study provides a cohesive understanding of the mechanisms at play in live streaming and offers recommendations for future research to deepen our understanding of digital consumer behaviour in this context.

FORMULATION AND STABILITY TESTING OF NATURAL SUNSCREEN WITH DIFFERENT ESSENTIAL OILS AGAINST Escherichia coli (E. coli)

Siti Zairyn Fakurol Rodzi, Mahaganesh Moorthy, Rokiah Suriadi, Sharifah Emilia — Mon, 01 Dec 2025 00:00:00 +0800

The widespread use of synthetic sunscreen agents such as oxybenzone and avobenzone has raised significant environmental and health concerns, including coral reef bleaching and potential endocrine disruption. In response, this study aims to formulate a natural sunscreen incorporating essential oils with known antimicrobial properties, and to evaluate the antibacterial effectiveness of each formulation against Escherichia coli (E. coli). Three formulations were developed using tea tree oil (Melaleuca alternifolia), lavender oil (Lavandula angustifolia), and peppermint oil (Mentha piperita) at a concentration of 2% (w/w), with zinc oxide (20% w/w) serving as the physical UV blocker. All samples were tested using the agar well diffusion method, and the zones of inhibition were measured after 24 hours of incubation at 37°C to assess antibacterial activity. Preliminary findings suggest that tea tree oil exhibits the strongest inhibition zone against E. coli, while peppermint oil showed limited or negligible antibacterial effects. This study contributes to the growing body of research on natural cosmeceutical alternatives and supports the advancement of microbiologically stable, plant-based sunscreen formulation.

DIGITAL ECONOMY AND GREEN TOTAL FACTOR PRODUCTIVITY: THE MEDIATING ROLE OF GREEN TECHNOLOGICAL INNOVATION IN CHINESE CITIES

Tao Ran, Mohd Faizal Basri — Mon, 01 Dec 2025 00:00:00 +0800

The paper examines China’s progress toward high-quality development, where Green Total Factor Productivity (GTFP) serves as a key measure of economic–environmental coordination. Using panel data from 285 prefecture-level and above cities from 2011 to 2020, it applies the SBM-GML model to measure GTFP and employs two-way fixed effects and mediation models to assess how the digital economy influences urban GTFP and the mediating role of green technological innovation. The results show that: (1) the digital economy significantly improves urban GTFP, and this remains robust after regional fixed effects and multiple tests; (2) green technological innovation partially mediates the digital economy–GTFP relationship, indicating that digitalisation supports green growth through technological progress; and (3) the mediating effect differs across regions. The findings provide theoretical and policy insights for integrating digital economy development with green transformation strategies.

RECONCEPTUALISING BNPL ADOPTION USING AN EXTENDED TPB FRAMEWORK WITH FINANCIAL LITERACY AND BEHAVIOURAL OUTCOMES

Afzal Hossain Jamil, Mohd Faizal Basri — Mon, 01 Dec 2025 00:00:00 +0800

This paper proposes a conceptual framework that integrates the Theory of Planned Behaviour (TPB) with financial literacy and behavioural finance to explain BNPL usage in Malaysia. Attitude, subjective norms, and perceived behavioural control influence usage intention, moderated by financial literacy. Post-adoption outcomes i.e. impulse buying and financial stress are incorporated to address critical gaps in the literature. Eight research propositions are developed for empirical testing. The model provides a theoretically grounded and contextually appropriate explanation of BNPL behaviour, particularly in settings characterised by low financial literacy and widespread digital access. It advances fintech research by linking cognitive, motivational, and behavioural constructs within a unified analytical framework. The framework offers practical insights for regulators concerned with consumer protection, educators designing financial literacy initiatives, and BNPL providers seeking more ethical product development. It also lays the groundwork for empirical studies employing moderated regression or structural equation modelling to examine the evolving dynamics of digital credit usage.