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Seaports are vital in facilitating sustainable development, and environmental, social and governance (ESG) factors significantly impact an organization’s performance. Therefore, this study aims to identify and evaluate barriers and strategies of green investments to promote ESG practices within the seaport sector.

To fulfill this aim, a systematic literature review, interpretive structural modeling and the matrix of cross-impact multiplications were applied to classification analysis.

12 barriers were prioritized and categorized by experts in a focus group to optimize efforts and define the materiality of these barriers in implementing ESG strategies within seaport companies.

The implications of this study provide an alternative approach for ESG management in the context of seaports that can be applied in different regions by experts' opinion assessment.

No prior studies assessed the barriers and strategies for green investments in ESG from the port sector perspective.

The article considers the utility of a pluralist perspective in the context of current debates around UK corporate governance reform. Oxford School pluralism advanced both a description of how industrial relations (IR) operated in practice plus a prescription for how it should operate. Whilst economic conditions are different today, a pluralist framing provides not only a useful way of understanding interests in firm governance (description) but also a solid grounding for a pragmatic reform agenda (prescription).

Drawing from key texts in the field, the article considers core concepts within pluralist discourse and discusses their relevance to contemporary policy debates.

The article provides a short outline of recent economic and political developments and considers how a pluralist framing helps explain firm-level interests, challenging the dominant narrative of shareholder primacy. It then asks what policy interventions might flow from this analysis of capital and labour investments, and how feasible they are in the current UK context. This allows a discussion of levels of analysis (evident in materialist theories such as “radical pluralism” and the “disconnected capitalism thesis”). Finally, it reflects briefly on the links between corporate governance and wider patterns of inequality, suggesting the pluralist position is consistent with a Durkheimian sociology focusing on the potential in state-led regulatory interventions to tackle anomie and strengthen social solidarity.

The article brings together literature from what are often treated as relatively discrete areas of enquiry (employment relations and corporate governance) and also considers the public policy implications of these connections.

The purpose of this article is to synthesize the topics, conceptualizations and measurements of value-based management (VBM) and to suggest a research agenda covering its next evolution as sustainable governance.

The authors conducted a systematic literature review of 80 seminal studies published between 1979 and 2022. The authors synthesized the studies by their conceptualizations of VBM in an inductively developed framework.

The authors find that scholars explore diverse topics related to VBM with a prevailing focus on shareholder primacy. There is a paucity of studies that focus on the integration of shareholder maximization and stakeholder management practices. The authors explain which studies will form a promising foundation for advanced research on sustainable governance that will reach beyond current VBM research.

The authors' research agenda addresses new future topics on conflicting goals within and between shareholder groups, offers specific suggestions for using new research methods and untapped data sources for VBM and paves the way to substantially extend the boundaries of the firm in VBM research to include stakeholders, strategic alignment and new sustainability measures.

As of 2022, the scope of the engagement and interest of debt capital providers in ESG reporting is mainly untapped. However, a vast amount of literature has produced conflicting findings about the importance of debt capital (leverage) as a factor in sustainability reporting (SR). This is the first meta-analysis reconciling the mixed results of 85 single country studies containing 131 effect sizes across 24,482 firms conducted over past three decades (1999–2022) investigating the influence of leverage on SR. The study emphasizes the significance of contextualizing research by identifying the macro-environmental elements modifying debt's impact on SR, through the use of the institutional theory. Eleven country variables were tested on the collected dataset, spread across 36 countries.

Meta-analysis technique for aggregation of existing extant empirical work. Continuous and categorical variable-based moderator analysis to demystify the influence of country characteristics affecting the leverage–SR relationship.

Results show positive significant impact of debt capital providers on SR. Country's level of development, GDP, extent of capital constraints in a country, financial sector development within a nation, country governance factors and corruption levels, country's culture, number of sustainability reporting instruments operational in a country and geographical location proved to be significant moderators.

The study details relevant meaningful research gaps, worthy of uptake by researchers to produce targeted research.

Governments must increasingly go beyond their mandated disclosure role and acknowledge the important institutional factors that have contributed to the expansion of ESG reporting through the creation of nation-specific tools, incentive structures and disclosure-encouraging regulations. To secure a steady flow of funding and prevent negative effects on company value and cost of capital in the midst of prolonged global economic upheaval, businesses must address the information requirements of lenders. The limited total effect size emphasizes the necessity for debt providers to step up their ESG activism and exercise their maximum power and potential in stimulating extensive SR firm-level practices.

The present study is the first meta-analysis reconciling the mixed results of 85 single-country studies containing 131 effect sizes across 24,482 firms conducted over the past three decades (1999–2022) investigating the influence of leverage on SR and demystifying the macro-environmental factors affecting the leverage–SR association.

This paper makes a conceptual contribution by intersecting two strands of literature (return to work following health issues and industrial relations) to facilitate our understanding of the potential role of social dialogue in supporting return to work (RTW) following the diagnosis of a chronic illness. It conceptualises the levels and channels through which various actors and their interactions may play a role in RTW facilitation within the actor-centred institutional framework.

The paper uses an exploratory design based mainly on desk research but is also informed by roundtable discussions done in six countries as part of a larger project.

The conceptual and analytical framework (CAF) is developed to explain how various actors interact together in ways shaped by the RTW policy framework and the industrial relations systems, resulting in a continuum of RTW facilitation situations.

There is limited research on return-to-work policies following diagnosis of chronic illness from a comprehensive actor-oriented perspective. The existing literature usually focusses on just one stakeholder, overlooking the role of social dialogue actors. By bridging the two streams of literature and incorporating all potential actors and their interactions in a unitary model, the proposed framework provides a valuable tool to further discuss how successful RTW after a diagnosis of chronic illness can be facilitated.

The purpose of this study is to analyse historical events to argue the improbable prospect of radical accounting reform in corporate financial reporting (CFR) due to the absence of abstract accounting knowledge as part of accountancy professionalisation (AP).

A historical database of CFR and AP events in the UK is categorised and analysed to observe the evolution of accounting in CFR from the perspective of the sociology of professions relating to abstract knowledge in professionalisation.

CFR has always been a statutory function in the UK dependent on arbitrary accounting rules rather than expert measurements based on abstract accounting knowledge. Accounting rules have evolved as part of AP and currently form part of the statutory regulation of CFR. The accountancy profession has eschewed abstract accounting knowledge in a mutually beneficial and uncompetitive relationship with the law profession in CFR.

The study is limited to the history of CFR and AP in the UK and its findings are contrary to the sociology of professions regarding abstract knowledge, consistent with the accountancy profession’s 19th-century experience of court-related services, and indicative of normative accounting research’s redundancy.

Regarding CFR and AP in the UK, the accountancy profession is an expert subordinate branch of the law profession and has no incentive to alter the status quo of statutory accounting rule compliance prevailing over abstract accounting knowledge-based expertise in CFR.

The study questions the optimism of prior research of accounting in CFR that suggests the possibility of radical reform using abstract knowledge.

Studies on the work integration of persons with disabilities (PwD) and the role of social dialogue therein are scarce. The study examines how the different systems of workers’ representation and industrial relations in Slovakia and Norway facilitate PwD work integration. Taking a social ecosystem perspective, we acknowledge the role of various stakeholders and their interactions in supporting PwD work integration. The paper’s conceptual contribution lies in including social dialogue actors in this ecosystem.

Evidence was collected via desk research, 35 semi-structured in-depth interviews with 51 respondents and stakeholder workshops in 2019–2020.

The findings from Norway confirm the expected coordination of unions and employers in PwD work integration. Evidence from Slovakia shows that in decentralised industrial relations systems, institutional constraints beyond the workplace determine employers’ and worker representatives’ approaches in PwD integration. Most policy-level outcomes are contested, as integration occurs predominantly via sheltered workplaces without interest representation.

This paper identifies the primary sources of variation in the work integration of PwD. It also highlights opportunities for social partners across both situations to exercise agency and engagement to improve PwD work integration.

By integrating two streams of literature – social policy and welfare state and industrial relations – this paper examines PwD work integration from a social ecosystem perspective. Empirically, it offers novel qualitative comparative evidence on trade unions’ and employers’ roles in Slovakia and Norway.

This paper aims to discuss the emergence of science, technology and innovation (STI) institutions in Indonesia during the Dutch East Indies colonial period in 1778–1941. The emergence of these institutions reflected the dynamics of science and technology development and innovation in that era.

This paper navigates a historiographical approach. Data collection techniques use “secondary data research,” with archival investigation published by official sources in the Dutch East Indies in the 18th and 19th centuries as well as other reference sources, and data analysis techniques use “supplementary analysis.”

This research indicates that the STI institution during the Dutch East Indies colonial period was formed to maximize the natural resources of the Dutch East Indies. The STI institution at that time was constructed as part of Buitenzorg’s Plantentuin the lands, plantations, solutions for health, astronomy, geology, forestry and culture.

The limitations of this research, as well as future research. Relying too much on “secondary data” is a limitation of this study. Therefore, it is necessary to collect primary data through in-depth interviews with historical scientists studying STIs in Indonesia in future research.

This study, to the best of the authors’ knowledge, considered the first study, reveals the dynamics of STI in Indonesia during the Dutch East Indies colonial era by examining the dynamics of the institution. In addition, this study succeeded in dividing five institutional STI clusters in the Dutch East Indies Colonial period 1778–1941, namely, units/institutions formed as part of Planuntungin te Buitenzorg; units/institutions formed based on plantations, initiated by private plantations to find solutions to the pests and diseases that attack their crops; units/institutions formed to seek solutions in the health sector; units/institutions formed based on astronomy, geology and forestry; and units/ institutions regarded as scientific councils/associations.