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Though business analytics capability continues to attract considerable industrial and scholarly attention, its holistic performance implications, especially in the post-COVID-19 period, have not been fully understood. Thus, there have been calls for a full understanding of the implications of BAC for achieving holistic, sustainable outcomes among firms. This study therefore examines the influence of BAC on the three dimensions of sustainable performance. We also proposed the mediating role of circular economy implementation.

We tested the proposed model using survey data from 246 managers of manufacturing firms in Ghana. Partial least squares structural equation modelling was employed to validate the model.

Our findings showed that BAC significantly enhances both sustainable performance and circular economy implementation. We also found a significant association between CEI and sustainable performance. We further found significant partial mediation of CEI in the BAC sustainable performance nexus.

Our study offers thoughtful insights for managers, policymakers and the academic community that firms should simultaneously implement circular models alongside building analytics competencies in the quest to achieve balanced performance outcomes.

To the best of our knowledge, our study is among the very few attempts to understand the mechanism that channels the benefits of BAC for a holistic, sustainable outcome.

The complexity of contemporary societal challenges in emerging countries reanimates the necessity of collective action to resolve them. What is required is system change, namely, transformations in policy, practice, power relationships, market dynamics and social customs that underlie social and environmental issues. Technological innovations, paired with intentional social changes, might play a transformative role in this effort. This paper aims to investigate the relationship between the adoption of technologies in social enterprises (SEs) and their contribution to achieving system change. It also addresses the effects of their hybrid nature on this relationship.

The analysis relied on data collected through a survey of the global population of Ashoka fellows, which is largely based in emerging economies. Three models were developed concerning different pathways to achieve system change identified in the theoretical framework. These were tested using Probit regressions.

The investigation confirms that technology can support SEs in navigating complex pathways to achieve system change rather than merely enabling linear scaling operational strategies. The pursuit of economic value creation, in conjunction with a social mission, decreases the ability of SEs to achieve system change. This is because the scaling paths which hardly create revenues are neglected.

The study conceptualises a multifaceted model of system change. It tests the framework empirically to show that SEs can adopt technologies to unleash complex system change processes to generate societal impact, on top of merely demonstrating linear approaches to scaling or replication. The paper questions the capacity of SEs to facilitate system change without appropriate financial support and the inherent tensions between hybridity and the depth of system change dynamics.

The paper aims to understand the stages of the social innovation process and how it can be used for sustainable development.

This single case study used multiple sources, especially data from extensive field visits and selective in-depth interviews. Direct observation, web content analysis, journals, annual reports and news articles were also used.

The findings show that BRAC institute of skills development (BISD) adopted a unique formula for the social innovation process: problem identification, new idea, design prototype, pilot, perfect and scale up. This study also finds that BISD has a significant socio-economic impact in Bangladesh. The impacts of BISD are associated with several United Nations (UN) Sustainable Development Goals (SDGs), including SDG 1 on poverty, SDG 4 on inclusive learning, SDG 5 on gender equality and women empowerment, SDG 8 on decent work and economic growth and SDG 16 on social inclusion.

The discussions of this study ultimately pave a clear roadmap for policymakers, practitioners and academics to improve mechanisms for sustainable development through social innovations in emerging countries.

This paper provides a practical application of the social inclusive innovation process theory by which vocational training institutes can scale their sustainable impact. More knowledge is needed on how organisations can implement social innovation projects in emerging countries. This paper provides exploratory evidence to fill this gap. It demands a promising area of interest to investigate further research on the compatibility of social innovation in skills development programmes to gear up the status of an underprivileged community.

To combat climate change, protect biodiversity, maintain water quality, facilitate a just transition for workers and engage citizens and communities, a diversity of stakeholders across multiple levels work together and collaborate to co-create mutually beneficial solutions. This paper aims to illustrate how a 7.5-year collaboration between local communities, researchers, academics, companies, state agencies and policymakers is contributing to the reframing of industrial harvested peatlands to regenerative ecosystems and carbon sinks with impacts on ecological, economic, social and cultural systems.

The European Union LIFE Integrated Project, Peatlands and People, responding to Ireland’s Climate Action Plan, represents Europe’s largest rehabilitation of industrially harvested peatlands. It makes extensive use of marketing research for reframing strategies and actions by partners, collaborators and communities in the evolving context of a just transition to a carbon-neutral future.

The results highlight the ecological, economic, social and cultural reframing of peatlands from fossil fuel and waste lands to regenerative ecosystems bursting with biodiversity and climate solution opportunities. Reframing impacts requires muddling through the ebbs and flows of planned, possible and unanticipated change that can deliver benefits for peatlands and people over time.

At 3 of 7.5 years into a project, the authors are muddling through how ecological reframing impacts economic and social/cultural reframing. Further impacts, planned and unplanned, can be expected.

This paper shows how an impact planning canvas tool and impact taxonomy can be applied for social and systems change. The tools can be used throughout a project to understand, respond to and manage for unplanned events. There is constant learning, constantly going back to the impact planning canvas and checking where we are, what is needed. There is action and reaction to each other and to the diversity of stakeholders affected and being affected by the reframing work.

This paper considers how systemic change through ecological, economic, social and cultural reframing is a perfectly imperfect process of muddling through which holds the promise of environmental, economic, technological, political, social and educational impacts to benefit nature, individuals, communities, organisations and society.

Even with the Saudi Arabian Government's discretionary measures to mitigate the spread of the coronavirus disease 2019 (COVID-19), the economic sectors were not spared from the damage. Thus, the paper aims to use a computable general equilibrium (CGE) model to evaluate the impact of COVID-19 on the Kingdom of Saudi Arabia's (KSA) economy, with a special focus on small and medium enterprises (SMEs) and production. These influence the level of poverty.

The paper adopted the social accounting matrix (SAM) for Saudi Arabia built in 2021 by Imtithal Althumairi from Saudi Arabia's 2017 SAM. The model represents a snapshot of the economy and different flows that exist within the tasks and institutions. Two simulations (mild and severe) were conducted because of the focus on the distributional outcomes.

Decrease in job creation and economic growth were significant evidence from the study's findings. Findings show that more families hit below the poverty line because the negative impacts of the pandemic have shifted the income allocation curve. Findings show that the weakest of the poor are mitigated by government social grants during the pandemic.

The paper is restricted to the relevant literature relating to the impact of COVID-19 on Saudi Arabia's economy and evaluated using the SAM model. Moreover, the COVID-19 is still an ongoing scenario; thus, the model should be updated as data utilised for the operationalisation are made available.

The information from the suggested model can be suitable to measure the degree of the harm, and thus, the likely extent of the desirable policy feedback. Also, the model can be updated, as data are made available and formulated policies based on the updated data implemented by the policymakers.

Apart from the recovery planning of SMEs during the pandemic, the paper intends to stir up Saudi Arabia's policymakers through the macro-micro model to recovery planning and resilience of the economy with emphasis on mitigating unemployment.

This study aims to examine the effects of technology-, organisation- and environment-readiness, smart economic development, change valence, social cohesion and quality of life on citizenship in the context of smart cities.

The study employed a customized questionnaire which was completed by 280 residents of China’s first-tier cities. This study tested the framework using the partial least squares structural equation modelling (PLS-SEM) technique.

The results indicated that smart economy development, social cohesion, change valence, technological readiness, organizational readiness and environmental readiness have a significant impact on the quality of life. Quality of life has a positive impact on citizenship.

This study adds new insights to smart city academic discussions. The study addresses a critical gap identified in existing literature which urges the need for a balance between user-centric, organization-centric and technology-centric approaches. It offers a fresh perspective on how the smart economy, social cohesion and readiness factors are interlinked. These elements together shape urban living experiences. For policymakers and urban planners, our findings provide clear guidance. They highlight the complex dynamics that must be considered to build more unified, inclusive and sustainable smart cities.

This study investigates the implementation of a sustainable circular business model from an accounting perspective. Its goal is to understand if and how decision- makers use management accounting systems, and what changes are needed if these systems are to support the transition toward a circular economy.

Dialogic accounting theory frames the case study of six companies that built a value network to develop and implement an innovative packaging solution consistent with circular economy principles. Content analysis was utilised to investigate the accounting tools used.

The findings indicate that circular solutions generate new organisational configurations based on value networks. Interestingly, managers’ decision-making process largely bypassed the accounting function; they relied on informal accounting and life cycle analysis, which stimulated a multi-stakeholder dialogue in a life cycle perspective.

The research provides theoretical and practical insights into the capability of management accounting systems to support companies seeking circular solutions.

The authors offer implications for accounting practice, chief financial officers (CFOs) and accounting educators, suggesting that a dialogic approach may support value retention of resources, materials and products, as required by the circular economy.

The research contributes to the debate about the role of accounting in sustainability, specifically the need for connecting for resource efficiency at the corporate level with the rationalisation of resource use within planetary boundaries.

The study contributes to the limited research into the role of management accounting in a company’s transition to circular business models. Dialogic accounting theory frames exploration of how accounting may evolve to help businesses become accountable to all stakeholders, including the environment.

This paper attempts to examine drivers of tourism development by affording a framework that sustains economic growth and protects the local environment. It develops evaluative and predictive models to measure city performance. Further, a strategy-based model of low carbon cities (SMLC) is used to demonstrate possible tourism development scenarios. The model was applied to the city of Surakarta to operationalize city's transformation towards sustainability.

The research methodology is constructed on three interrelated components: theoretical framework, analytical methods and SWOT. First, the authors have initiated this study by an understanding of linkages between planning and tourism. Second, the SMLC has been used to test sustainable tourism in the city of Surakarta. Third, Strength-Weakness-Opportunity-Threat (SWOT) analysis was applied to formulize the recommendations.

When evaluated by the static SMLC model, the city of Surakarta was categorized as an unsustainable touristic city. However, when the dynamic SMLC was applied, the city of Surakarta was categorized as a sustainable touristic city under a high economy scenario. By reason of the methodological and analytical frameworks and the dynamic SMLC, the city of Surakarta could be promoted to a sustainable touristic city after applying opportunity-seeking strategy and policies.

The paper concludes with policy implications to realign city plan and support sustainable tourism development in the city of Surakarta.

This paper attempts to develop a framework for sustainable tourism as it operates in the city of Surakarta by (1) introducing the sustainable touristic city concept, (2) definition and characters, (3) evaluative and predictive models using the SMLC to measure city performance of the city of Surakarta and (4) rigorous and relevant insight into the magnitude of the benefits of tourism.

In countries where disclosing and reporting matters on sustainability are optional, what are the drivers promoting voluntarily disclosing information related to social responsibility and environmental sustainability corporate environmental and social responsibility? Exploring drivers promoting the demand for voluntarily disclosing information related to social responsibility and environmental sustainability in Saudi Arabia, where regulatory and professional bodies have not mandated information on corporate environmental and social responsibility, motivates this study.

A total of 48 individuals voluntarily participated in the survey.

Findings reveal that creating a better social, ethical and mental image, building a public relations image for the company, improving stakeholder trust in the company, signaling to investors the company’s care for the earth to meet the ethical motivation of stakeholders, enhancing corporate social responsibility awareness and exhibiting surpasses the mere generation of profits, all derive such disclosure. Such disclosure also signifies the firm’s value as well as improves the overall firm’s economic performance.

Regulatory and professional bodies must issue and adopt reporting models for entities, principally private companies, whether publicly traded or not, of the content. Their reports should aim to inform users and stakeholders about fulfilling the social and environmental responsibilities of entities toward society and its members.

Out of the drivers for the demand, perceptions of elders toward meeting ethical motivation of senior management significantly differ from that of younger.

Few studies have been attempted on drivers of the demand for reporting environmental sustainability and social responsibility in an environment where such reporting is not mandated. This study offers insight from Saudi Arabian corporate reports.

Municipalities have the potential to become models of the circular economy (CE). This paper aims to examine the impact of the municipal council’s characteristics on municipal CE disclosure and promotion.

This paper is based on the resource dependence and upper echelons theories. For a sample of the 100 largest cities in Canada, a mixed methodology is used to code and analyze data and test the hypotheses.

Municipal councillors’ education and experience related to the environment or sustainability are both likely to affect CE disclosure, and their sector membership (public or private) moderates the relationship between CE disclosure and councillors’ experience. This experience may be reinforced by membership in the private sector, which has applied CE principles more extensively than the public sector has. Municipal councils with a greater number of councillors from the private sector appear to perform better in matters of transparency and to disclose more CE information on their public websites.

Municipalities could use the findings to foster their transition to CE by implementing a CE-related training plan for their councillors. A CE-dedicated section on their websites could improve transparency and inform and educate residents about CE.

The public sector could learn from the private sector’s best practices regarding CE.

This paper contributes to the literature by providing empirical evidence of the transparency and engagement of municipalities toward CE. The authors extend the resource dependence and upper echelons theories to a new context, that of public organizations.