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This paper aims to systematically review the field of non-financial reporting (NFR) in hybrid organizations, focusing on state-owned enterprises, third-sector organizations and public–private partnerships. This is a timely attempt to identify the state of the art in the literature and outline the future research agenda. The paper answers two research questions: RQ1. What can be learned about NFR in hybrid organizations from the existing literature? RQ2. What are the future avenues for research on the topic?

A systematic literature review method was applied in this paper to summarize evidence from extant literature on NFR in hybrid organizations. The Scopus and Web of Science Core Collection databases were used to locate 92 articles for the review.

Recent years have witnessed a sharp increase in the number of articles on the topic. Regarding the implications of NFR for hybrid characteristics, NFR has some potential to strengthen the influence of non-market (i.e. state, community and social) logics in hybrid organizations. However, this potential may be limited due to the effect of market logics and the tensions that arise between the multiple logics in hybrid organizations. Regarding the implications of hybrid characteristics for NFR, these characteristics can not only affect the extent, the quality, the likelihood and the institutionalization of NFR but also result in the development of new NFR frameworks. The review calls for more research on the implications of NFR for multiple institutional logics and the implications of these logics for NFR in hybrid organizations.

To the best of the authors’ knowledge, this is the first literature review that mobilizes insights from hybridity research to analyze NFR literature on diverse hybrid organizations.

The purpose of the study is to optimize the blending ratio of Arecanut and cotton fibers to create yarn with the best quality for various applications, particularly home furnishings. The study aims to determine the effect of different blend ratios on the physical and mechanical properties of the yarn.

The study involves blending Arecanut and cotton fibers in various ratios (90:10, 75:25, 50:50, 25:75 and 10:90) at two different yarn counts (10/1 and 5/1). Various physical and mechanical properties of the blended yarn are analyzed, including unevenness, coefficient of mass variation (cvm%), imperfection, hairiness, breaking strength, elongation, tenacity and breaking work.

The research findings suggest that the blend ratio of 10:90 (10% cotton and 90% Arecanut fiber) produced the best results in terms of physical and mechanical properties for both yarn counts. This blend ratio resulted in reduced unevenness, cvm% and imperfection, while also exhibiting good mechanical properties such as breaking strength, elongation, tenacity and breaking work. The blend with a higher concentration of cotton generally showed better properties due to the coarseness of Arecanut fiber. As the goal of the study was to determine the best blend ratio that included the most Arecanut fiber based on its physical and mechanical properties, which is suitable for home furnishing applications, 75:25 Areca cotton blend ratio of yarn count 5/1 proved to be the best.

The study acknowledges that Arecanut fiber must be blended with other commercially used fibers like cotton due to its coarseness. While the study provides insights into optimizing blend ratios for home furnishings and packaging, further research may be needed to make the material suitable for clothing applications.

The research has practical implications for industries interested in utilizing Arecanut and cotton blends for various applications, such as home furnishings and packaging materials. It suggests that specific blend ratios can result in yarn with desirable properties for these purposes.

The study mentions that the increased use of Arecanut fibers can benefit the growers of Arecanut, potentially providing economic opportunities for communities engaged in Arecanut farming.

The research explores the utilization of Arecanut fibers, an underutilized resource, in combination with cotton to create sustainable yarn. It assesses various blend ratios and their impact on yarn properties, contributing to the understanding of eco-friendly textile materials.

The essential properties of active sports fabrics are moisture management, quick-drying, body heat management and thermal regulations. Fibre type, blending nature, yarn and fabric structure and the finishing treatment are the key parameters that influenced the performance of the clothing meant for sportswear. This study aims to investigate the effect of fibre blending and structural tightness factors on bi-layer sport fabric's dimensional, moisture management and thermal properties.

In this study, 12 different bi-layer inter-lock fabrics were produced. Polyester filament (120 Denier) yarn was fed to form the backside of the fabric, and the face side was varied with cotton, modal, wool and soya spun yarns of 30sNe. Three different types of structural tightness factors were considered, such as low, medium and high were taken for sample development. The assessment towards dimensional, moisture management and thermal properties was carried out on all the samples.

The polyester-modal blend with a high tightness factor has shown maximum overall moisture management capability (OMMC) values of 0.73 and air permeability of 205.3 cm³/cm²/s. The same sample has shown comparatively higher thermal conductivity of 61.72 × 10^–3 W m^-1 °C^-1(Under compression state) and 58.45 × 10^–3 W m^-1 °C^-1 (under recovery state). In the case of surface roughness is concerned, polyester-modal blends have shown the lowest surface roughness, surface roughness amplitude and surface friction co-efficient. Among the selected fibre combinations, the overall comfort level of polyester-modal bi-layer knitted structure with a higher tightness factor is appreciable. Polyester-modal is more suitable for active sportswear among the four fiber blend combinations.

The outcome of this study will help to gain a better understanding of fibre blends, structural tightness factor and other process specifications for the development of bi-layer fabric for active sportswear applications. The dynamic functional testing methods (Moisture management and Thermal properties) were carried out to simulate the actual wearing environment of the sports clothing. This study will create a new scope of research opportunities in the field of bi-layer sports textiles.

This study was conducted to explore the influence of fibre blend and structural tightness factor on the comfort level of sportswear and to find the suitable fibre blend for active sportswear clothing.

This chapter unpacks how the value of altruism is rooted in the pedagogical model used by Jesuit Worldwide Learning (JWL), a faith-based organization providing tertiary education opportunities through a blended learning approach to people living at the margins. This contribution aims at tracing how this value, summarized in the Jesuit motto “men and women for others,” is rooted in JWL modus operandi and informs its educational practices, in particular by discussing the following elements of its model: (1) the Experience – Reflection – Action cycle, (2) the Global Classroom, (3) the Local Community of Learners, and (4) the student-led operation mode. Finally, this chapter provides a reflection, based on the organization practice and experience, to contribute to the broader discussion on values and their global validity by unpacking the tension of a modus operandi based on values culturally and religiously rooted but that aims at being globally understood and shared.

The application of lean and quality improvement methods is very common in process improvement projects at organisational levels. The purpose of this research is to assess the adoption of Lean Six Sigma™ approaches for addressing a complex process-related issue in the coal industry.

The sticky coal problem was investigated from the perspective of process-related issues. Issues were addressed using a blended Lean value stream of supply chain interfaces and waste minimisation through the Six Sigma™ DMAIC problem-solving approach, taking into consideration cross-organisational processes.

It was found that the tendency to “solve the problem” at the receiving location without communication to the upstream was, and is still, a common practice that led to the main problem of downstream issues. The application of DMAIC Six Sigma™ helped to address the broader problem. The overall operations were improved significantly, showing the reduction of sticky coal/wagon hang-up in the downstream coal handling terminal.

The Lean Six Sigma approaches were adopted using DMAIC across cross-organisational supply chain processes. However, blending Lean and Six Sigma methods needs to be empirically tested across other sectors.

The proposed methodology, using a framework of Lean Six Sigma approaches, could be used to guide practitioners in addressing similar complex and recurring issues in the manufacturing sector.

This research introduces a novel approach to process analysis, selection and contextualised improvement using a combination of Lean Six Sigma™ tools, techniques and methodologies sustained within a supply chain with certified ISO 9001 quality management systems.

The paper aims to investigate the effect of Degussa P-25 Titanium Dioxide (TiO₂) nanoparticles on hydrophobicity and self-cleaning ability as a single organic coating on glass substrate.

Two methods have been used to enhance the hydrophobicity on glass substrates, namely, surface modification by using low surface energy isooctyltrimethoxysilane (ITMS) solution and construction of rough surface morphology using Degussa P-25 TiO₂ nanoparticles with simple bottom-up approach. The prepared sol was applied onto glass substrate using dip-coating technique and stoved in the vacuum furnace 350°C.

The ITMS coating with nano TiO₂ pigment has modified the glass substrate surface by achieving the water contact angle as high as 169° ± 2° and low sliding angle of 0° with simple and low-cost operation. The solid and air phase interface has created excellent anti-dirt and self-cleaning properties against dilute ketchup solution, mud and silicon powder.

Findings will be useful in the development of self-cleaning and anti-dirt coating for photovoltaic panels.

Sol method provides the suitable medium for the combination of organic–inorganic network to achieve high superhydrophobicity and optimum self-cleaning ability.

Application of blended organic–inorganic sol as self-cleaning and anti-dirt coating film.

The major objective of this research work was to evaluate various physico-chemical characteristics, such as, chemical composition, antioxidant capacity, objective color and texture profile analysis (TPA) of the wheat flour/chickpea flour (CF) blends, so that nutritious baked products could be consumed by the type-2 diabetic persons.

Wholegrain wheat flour (WGF) and white wheat flour (WWF) were substituted with CF at 0 to 40% levels. These wheat flour/CF blends were analyzed for proximate composition, the prepared dough and baked breads were tested for objective color, antioxidant capacity as trolox equivalent antioxidant capacity (TEAC), malondialdehyde (MDA) and total phenolic content (TPC) and TPA.

WGF had the highest TEAC (117.42 mM/100g) value, followed by WWF (73.98 mM/100g) and CF (60.67 mM/100g). TEAC, MDA and TPC values varied significantly among all the three flour samples.

Inclusion of whole chickpea (without dehulling) flour in such type of blends would be another interesting investigation during the future research studies.

These research findings have a great potential for the production of these baked products for human consumption on an industrial scale.

Production of breads using wheat flour and CF blends would benefits the consumers.

Production of Arabic and pan breads using wheat flour and CF blends would, therefore, combine the benefits of both the needed proteins of plant origin and the health-promoting bioactive compounds, in a most sustainable way for the consumers.

This paper examines the ways in which Chinese university middle managers evaluate subordinate performance in response to the Chinese Double First-Class University Plan, a national project that ranks the performance of universities. In exploring compromise arrangements, the hybridised valuing activity of middle managers is found to be shaped by emergent and extant macro-foundations.

The qualitative data from 49 semi-structured interviews at five Chinese public universities were conducted. Drawing on macro-foundational studies and the sociology of worth (SW) theory, the analysis helps to identify socially shared patterns of actions and outcomes.

The findings elucidate the interplay between diverse economic, social, political and institutional values and the compromise-making by middle managers. The authors find that contextual factors restrict Chinese academic middle managers' autonomy, preventing workable compromise. Through the selective adoption of international and local management practices, compromise has evolved into a private differential treaty at the operational level.

A nuanced explanation reveals how the macro-foundations of Chinese society influence middle managers who engage with accounting when facilitating compromise. This study helps outsiders better understand the complex convergence and divergence of performance evaluative practices in Chinese universities against the backdrop of global market-based forces and the moral dimensions of organisational life. The findings have wider implications for the Chinese government in navigating institutional steps and developing supportive policies to enable middle managers to advance productive but also sustainable compromise.

This study aims to explore the ways that social enterprises (SE) create value by embedding themselves in networks through the process of social innovation (SI). The processes of achieving common social missions were studied through selected organizations using an open approach to SI. Novel operational structures as well as unique forms of created value were explored.

Two organizations embedded in local and international networks were studied and were chosen due to their SI profiles. The study was based on qualitative exploratory research. In-depth analysis was conducted through interviews, open discussions, document analysis as well as personal observation to understand the dynamic interrelatedness of the main factors influencing success of SI ventures.

This paper identified the role of SI in SEs embedded in networks. Furthermore, the social value creation processes of these organizations as well as the value they create were explored. Based on the findings, SI is rooted in the personality of the included members of the network. The tools of collaboration are platforms that connect the network members to each other. The embedded organizations apply the concept of community sharing with the aim of social value creation.

By focusing mainly on system design principles, the sample consists of mainly those at the core of organizations in facilitator roles, leaving peripheral actor perceptions to be determined by secondhand observations.

While providing a general summary of factors influencing SI activities from extent literature, the paper mainly contributes by providing deeper insight into complex models of SI practices used by SEs. The paper further contributes to popularizing the growing role of SI activities in SEs.

Delivering housing to resource-constrained communities (RCCs) is a complex process beset with difficulties. The purpose of this study is to use a complexity lens to examine the approach taken by a social enterprise (SE) in Australia to develop and manage a housebuilding supply chain for RCCs.

The research team used a longitudinal case study approach from 2017 to 2022, which used mixed methods to understand the phenomenon and gain an in-depth understanding of the complex issues and problem-solving undertaken by an SE start-up.

Balancing mission logic with commercial viability is challenging for an SE. The supply chain solution that evolved accommodated the particulars of geography and the needs of many stakeholders, including the end-user community and government sponsors. Extensive and time-consuming socialisation and customisation led to a successful technical design and sustainable supply chain operation.

Analysing supply chain intricacies via a complexity framework is valuable for scholars and practitioners, assisting in designing and developing supply chain configurations and understanding their dynamics. Meeting the housing construction needs of RCCs requires the SE to place societal focus at the centre of the supply chain rather than merely being a system output. The developed business model complements the engineering solution to empower a community-led housing construction supply chain.

This longitudinal case study contributes to knowledge by providing rich insights into the roles of SEs and how they develop and operate supply chains to fit with the needs of RCCs. Adding a contextual response dimension to an established complexity framework helped to explain how hybrid organisations balance commercial viability demands with social mission logic by amending traditional supply chain and governance practices. The case provides insights into supply chain configuration, needed changes and potential impacts when an SE as a focal actor inserts into a traditional for-profit construction supply chain.