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This study aims to provide a precise understanding of how corporate sustainability information is used in socially responsible investing (SRI). The study is motivated by the lack of a recognised body of knowledge on this issue. This study, therefore, collates and reviews relevant studies (67 studies) to provide guidance to investors interested in SRI and identify a research agenda for academics desiring to contribute to this area.

This study conducts a systemic literature review employing recognised key words and searching the Web of Science. HistCite is utilised to ensure important cited studies are not missed from the collection. The review was conducted from two perspectives: (1) sources of sustainability information and (2) how the information is used in SRI.

The review identifies five major sources of sustainability information, including corporate reports, ESG ratings, industry affiliation, news and private communication with firms. These sources of information play different roles in the cross section of SRI strategies (i.e. negative and positive screening, active ownership and integration). This study provides guidance on how to use this information in SRI and provides recommendations for future research on how analysts interact with the information, how different informational characteristics impact implementation, ways to improve data quality, improvements to analysis methods and where data use needs to be extended into new strategies.

This review contributes to the SRI literature by inventorying studies of an important, yet omitted aspect, namely, sustainability information. This work also enriches the literature on corporate sustainability information by investigating how this information can be used for a specific purpose, namely, SRI. Given the increasing interest in SRI, this review will provide much-needed guidance for a range of practitioners, including investors and regulators.

Management discretion in the decision to reduce payroll costs is an important but under-researched issue in management accounting. The authors leverage the experimental environment to test the role of organizational culture (close vs. distant) and managerial communion (concern for others) along with their interaction with sales decline persistence (one vs. two periods) on planned layoff decisions. The authors find that communal managers are hesitant to downsize employees and that a close organizational culture interacts with one period sales declines to reduce layoffs although the influence of culture is reduced with persistent sales declines. The authors also examine the influence of culture and communion on managers’ preference for pay cuts as an alternative to layoffs. The authors find that a close culture and higher communion are associated with decisions to choose pay cuts over layoffs; however, these costs interact such that managers low in communion in a distant culture express a higher preference for layoffs. These findings illustrate the combined influence of economic, organizational, and dispositional factors on manager decisions about the extent and form of labor cost reductions due to sales declines.

This paper aims to explore the role played by the National Archives of South Africa in human rights promotion and protection. The study examined the challenges that archivists encounter when undertaking archival functions, such as acquisition, appraisal and access provision, that contribute to forming documentary archives crucial for human rights promotion and protection.

A review of literature dealing with acquisition, appraisal and access was used in this research. It was supplemented with interviews.

This paper provides recommendations of benefits in the field of archives management with a focus on the areas of acquisition, appraisal and access. The transformational discourse in the jurisdiction of archives management challenges archival institutions to be active players in selecting historical and cultural archives’ significance that is significant in human rights protections. However, despite judicial requirements that recommend the importance of archives, there is evidence that archival functions such as appraisal, acquisition and access are not being fully used, resulting in national archives institutions that are subject to irregularities that contribute to an unbalanced archives collection.

The paper was limited only to the National Archives of South Africa.

The paper makes practical implications concerning the acquisition, appraisal and providing access to human rights records.

Sufficient funding resource allocation ought to be provided to advance human rights promotion.

This paper offers informed recommendations to address the challenges of acquisition, appraisal and access provision of archive materials. The availability of archives materials reinforces the community by aiding to protect legal rights and prevent human rights violations. It was, thus, necessary to establish whether the National Archives of South Africa is actively building the archives collections that are important for human rights promotion and protection.

Despite being an authentic carrier of various cultural practices, the human body is often underutilised to access the knowledge of human body. Digital inventions today have created new avenues to open up cultural data resources, yet mainly as apparatuses for well-annotated and object-based collections. Hence, there is a pressing need for empowering the representation of intangible expressions, particularly embodied knowledge within its cultural context. To address this issue, the authors propose to inspect the potential of machine learning methods to enhance archival knowledge interaction with intangible cultural heritage (ICH) materials.

This research adopts a novel approach by combining movement computing with knowledge-specific modelling to support retrieving through embodied cues, which is applied to a multimodal archive documenting the cultural heritage (CH) of Southern Chinese martial arts.

Through experimenting with a retrieval engine implemented using the Hong Kong Martial Arts Living Archive (HKMALA) datasets, this work validated the effectiveness of the developed approach in multimodal content retrieval and highlighted the potential for the multimodal's application in facilitating archival exploration and knowledge discoverability.

This work takes a knowledge-specific approach to invent an intelligent encoding approach through a deep-learning workflow. This article underlines that the convergence of algorithmic reckoning and content-centred design holds promise for transforming the paradigm of archival interaction, thereby augmenting knowledge transmission via more accessible CH materials.

As buyers and suppliers seek to create value, they face the challenge of creating an environment that promotes coordination and information sharing and discourages opportunism. While the literature suggested dyadic mechanisms to create such an environment, this study focuses on ties beyond the buyer–supplier dyad. Specifically, close connections to one's partner's partners (CPP) are crucial in the realization of benefits for buyers and suppliers.

Drawing from embeddedness theory and governance theory, the authors developed a contingency framework to examine when CPP are beneficial or counterproductive considering two dyadic attributes – relational capital (RC) and partner dependence. Analyses were conducted using data from a dyadic survey complemented with archival data on 106 buyer–supplier relationships (BSRs).

The study reveals that CPP both help and hurt in the realization of benefits. Stark asymmetries exist between the impact of CPP on the buyer and supplier sides. For buyers, CPP exert a direct positive effect on operational and innovation benefits. For suppliers, the effect of CPP on operational and innovation benefits is contingent on buyer dependence and RC – CPP serves as a substitute for buyer dependence and RC. There are no such contingency effects for buyers. Further analysis identifies situations for suppliers when CPP hurt the realization of benefits.

The study highlights the importance of CPP to foster efficiency and innovation within BSRs and illustrates how their impact varies across contingency conditions and across the parties within a dyad.

By 1901, New Zealand had the first national government-controlled department of tourism in the world. This was the vehicle used to acquire and control tourism assets. In 1954, the hotel assets were consolidated as the Tourist Hotel Corporation of New Zealand (THC). Whilst hotel consolidation was not unique in the world, comparatively little has been written about the establishment of the THC. The following contributes to this ongoing history.

The research used relevant archival records held within the Archives New Zealand. Altogether 195 files were accessed. Information was analyzed and sorted into themes. The following involves one of those themes, conflict.

The establishment of the THC was the result of corporatist ideology based around the need to preserve the importance of tourism to New Zealand. The legislative requirements relating to the management and governance of the THC led to conflict between the THC CEO and the government. Such conflict has been placed within an institutional context. This conflict may have “got in the way” of effective running of the THC.

There is a large volume of data still to be analyzed. Subsequent work on the later years, and demise of the THC could add further context to the overall history of the THC. The extent to which institutionalism was at the root of conflict between the management of the THC and the controlling government department are explored.

Very little has been written about the establishment of the THC. The following contributes to the discussion on the establishment and problems that emerged in the early management of the THC.

The purpose of this study is to identify the norms that underlie and condition the decisions made by preparers of financial reports.

This interview-based study illustrates how financial report preparers engage in behaviors linked to the perception of recognition and measurement of internally generated intangible assets by important stakeholders. All of the companies included in the study adhere to International Financial Reporting Standards when creating their consolidated financial statements. The participants selected for the study are involved in accounting decisions related to research and development in accordance with International Accounting Standard (IAS) 38.

The authors identify the normative assumptions underlying the recognition and measurement of internally generated intangibles, which are based on concerns of consistency, credibility and reasonableness. The authors find that the normative basis for legitimacy in financial accounting is primarily related to cognitive legitimacy and is not of a moral or pragmatic nature.

The study reveals that recognition and measurement of internally generated intangibles in financial accounting relate to legitimacy. The authors identify specific norms that form the basis of this legitimacy, namely, consistency, credibility and reasonableness. These identified norms serve as constraints, mitigating the risk of judgment misuse within the IAS 38 framework for earnings management.

This paper aims to explore how the time and temporal aspects are managed in a financial accounting outsourcing (FAO) transition process in an international interorganizational context. As a research outcome, the authors identify management interventions of both the service provider (SP) and the outsourcing company (OC) at both the corporate and operational levels.

The framework by Huy (2001a, 2001b) was used to analyze the qualitative data, which draw on observations, participation in 32 official meetings during the outsourcing process, informal discussions with key actors from the SP and the OC, and archival data of a single case company.

The authors illustrate how the time and temporal aspects of planned accelerated change are managed through management interventions during the FAO transition process. All four ideal intervention types (commanding, engineering, teaching and socializing) were used sequentially but also jointly to complement one another. The pacing was mostly rapid, owing to strong commanding interventions initiating almost every stage. When analyzing the FAO transition process, the authors identified four stages: contact, contract, convergence and control. Moreover, the authors focused on the role of the operational-level managers and accounting specialists of both organizations. The findings indicate that management interventions vary with the management level.

This study contributes to the interorganizational control literature by considering the time and temporal aspects in planned organizational change and the role of operational-level managers in managing large-scale changes.

Managerial “awareness” of supply chain management (SCM) principles is a key antecedent of SCM adoption. However, supply chain awareness (SCA) provides fertile ground for further development. The authors combine extant research with the attention-based view of the firm to further develop SCA and theorize about its effect in an understudied context.

The authors combine SCA with supply chain orientation, of which awareness is central. The authors combine qualitative and archival data for a 10-year period to test SCA in nonprofits. SCA was measured unobtrusively to avoid respondent bias; then, the authors explore how SCA relates to revenue generation from services provided.

SCA correlates positively with revenue generation. Drawing on a contingency perspective, the authors test two moderators relevant to nonprofits. The positive effect of SCA on revenue is stronger for nonprofits collocated in cities with corporate headquarters but weaker for those with larger boards.

The study further advances the notion of awareness for studying SCM phenomena and provides evidence of its relevance in the unexamined context of human services nonprofit organizations (NPOs). This work has implications for how attention to SCM principles shapes organizational outcomes, the factors that moderate these relationships and the importance of unobtrusively measuring awareness in SCM research. The authors used WayBack Machine to harvest websites. However, the quality and depth of text obtained prior to 2008 were lower than those of later years. Additionally, archival data for NPOs are limited.

Findings inform about the fit between nonprofit resources, type of board and fit with how to fund operations. This research provides an alternative way for policy makers to assess NPO capacity by focusing on the fundamental SCM concepts.

The authors contribute to the dialogue about NPOs developing financial independence through revenue generation from services sold to end customers.

NPOs are seldom studied in SCM. This is an attempt to study NPOs by combining qualitative and quantitative data.

Many organizations currently transition towards digitalized process design, execution, control, assurance and improvement, and the purpose of this research is to empirically demonstrate how data-based operational excellence techniques are useful in digitalized environments by means of the optimization of a robotic process automation deployment.

An interpretive mixed-method case study approach comprising both secondary Lean Six Sigma (LSS) project data together with participant-as-observer archival observations is applied. A case report, comprising per DMAIC phase (1) the objectives, (2) the main deliverables, (3) the results and (4) the key actions leading to achieving the presented results is presented.

Key findings comprise (1) the importance of understanding how to acquire and prepare large system generated data and (2) the need for better large system-generated database validation mechanisms. Finally (3) the importance of process contextual understanding of the LSS project lead is emphasized, together with (4) the need for LSS foundational curriculum developments in order to be effective in digitalized environments.

This study provides a rich prescriptive demonstration of LSS methodology implementation for RPA deployment improvement, and is one of the few empirical demonstrations of LSS based problem solving methodology in industry 4.0 contexts.