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Information and communications technology (ICT) offers enormous opportunities for individuals, businesses and society. The application of ICT is equally important to economic and non-economic activities. Researchers have increasingly focused on the adoption and use of ICT by small and medium enterprises (SMEs) as the economic development of a country is largely dependent on them. Following the success of ICT utilisation in SMEs in developed countries, many developing countries are looking to utilise the potential of the technology to develop SMEs. Past studies have shown that the contribution of ICT to the performance of SMEs is not clear and certain. Thus, it is crucial to determine the effectiveness of ICT in generating firm performance since this has implications for SMEs’ expenditure on the technology. This research examines the diffusion of ICT among SMEs with respect to the typical stages from innovation adoption to post-adoption, by analysing the actual usage of ICT and value creation. The mediating effects of integration and utilisation on SME performance are also studied. Grounded in the innovation diffusion literature, institutional theory and resource-based theory, this study has developed a comprehensive integrated research model focused on the research objectives. Following a positivist research paradigm, this study employs a mixed-method research approach. A preliminary conceptual framework is developed through an extensive literature review and is refined by results from an in-depth field study. During the field study, a total of 11 SME owners or decision-makers were interviewed. The recorded interviews were transcribed and analysed using NVivo 10 to refine the model to develop the research hypotheses. The final research model is composed of 30 first-order and five higher-order constructs which involve both reflective and formative measures. Partial least squares-based structural equation modelling (PLS-SEM) is employed to test the theoretical model with a cross-sectional data set of 282 SMEs in Bangladesh. Survey data were collected using a structured questionnaire issued to SMEs selected by applying a stratified random sampling technique. The structural equation modelling utilises a two-step procedure of data analysis. Prior to estimating the structural model, the measurement model is examined for construct validity of the study variables (i.e. convergent and discriminant validity).

The estimates show cognitive evaluation as an important antecedent for expectation which is shaped primarily by the entrepreneurs’ beliefs (perception) and also influenced by the owners’ innovativeness and culture. Culture further influences expectation. The study finds that facilitating condition, environmental pressure and country readiness are important antecedents of expectation and ICT use. The results also reveal that integration and the degree of ICT utilisation significantly affect SMEs’ performance. Surprisingly, the findings do not reveal any significant impact of ICT usage on performance which apparently suggests the possibility of the ICT productivity paradox. However, the analysis finally proves the non-existence of the paradox by demonstrating the mediating role of ICT integration and degree of utilisation explain the influence of information technology (IT) usage on firm performance which is consistent with the resource-based theory. The results suggest that the use of ICT can enhance SMEs’ performance if the technology is integrated and properly utilised. SME owners or managers, interested stakeholders and policy makers may follow the study’s outcomes and focus on ICT integration and degree of utilisation with a view to attaining superior organisational performance.

This study urges concerned business enterprises and government to look at the environmental and cultural factors with a view to achieving ICT usage success in terms of enhanced firm performance. In particular, improving organisational practices and procedures by eliminating the traditional power distance inside organisations and implementing necessary rules and regulations are important actions for managing environmental and cultural uncertainties. The application of a Bengali user interface may help to ensure the productivity of ICT use by SMEs in Bangladesh. Establishing a favourable national technology infrastructure and legal environment may contribute positively to improving the overall situation. This study also suggests some changes and modifications in the country’s existing policies and strategies. The government and policy makers should undertake mass promotional programs to disseminate information about the various uses of computers and their contribution in developing better organisational performance. Organising specialised training programs for SME capacity building may succeed in attaining the motivation for SMEs to use ICT. Ensuring easy access to the technology by providing loans, grants and subsidies is important. Various stakeholders, partners and related organisations should come forward to support government policies and priorities in order to ensure the productive use of ICT among SMEs which finally will help to foster Bangladesh’s economic development.

Sustainable construction deficits are common in developing economies, and resolutions are constrained by the failure to prioritise the plethora of available indicators. This study aims to report on overlapping indicators for benchmarking sustainable construction for construction organisations.

Online survey data were collected from construction professionals, academics and senior managers in government bodies. Pearson chi-squared tests and overlapping analysis were used to determine significant indicators. Kruskal–Wallis tests were used to determine statistically significant differences among the dimensions.

Overlapping analysis determined indicators significant for economic, environmental and social performance. Environmental protection and reporting (pollution and emissions) were significant for all three performance dimensions. The most significant indicators are economic performance (adequate competence of key project staff), environmental performance (environmental protection and reporting – pollution and emissions) and social performance (adequate sustainability expenditure by construction organisations). Significant differences due to dimensions existed for adequate competence of key project staff, sustainable construction and eco-design, adequate governance and organisational excellence of construction projects and satisfactory workers’ morale.

Determining overlapping indicators enables prioritised implementation that ensures sustainable construction. Excluding construction workers was a significant limitation for a holistic interrogation.

To the best of the authors’ knowledge, this is the first study to determine overlapping indicators for sustainable construction performance in Zimbabwe.

The purpose of this paper is to establish the relationship between environmental‒social disclosure scores and corporate financial performance. The authors tried to investigate the relevance of assurance practice (whether or not companies’ assessment policies are subject to individual assessment for the given period) and value relevance in foreign-owned firms.

This research is based on accounting-based valuation model proposed by Berthelot et al. (2003), considering the market value of equity as the function of book value and other financial indicators including Return of Assets and Return on Capital Employed. Environmental and social disclosure scores are extracted from Bloomberg database as the measure of company’s transparency in reporting value relevance information and sustainable development. The study considers the sample period of 8 years (2008‒15) and uses static (fixed effects and random effects) and dynamic (generalised methods of moments (GMM)) panel data estimations for analysing and concluding results.

The results support the evidence of environmental disclosure score as performance relevance indicator. Environmental disclosure score highlights the positive and significant relationship with different performance indicators. The interaction between foreign ownership and environmental disclosure represents a negative association, implying that foreign ownership is incubating more on profit making rather than environmental protection initiatives. However, in the context of the social disclosure score, a positive association with economic performance is found. But interaction term between foreign ownership and social disclosure represented a negative coefficient.

Value relevance disclosures are investigated with performance indicators that create an incentive for stakeholders. Also, the effect of foreign ownership and value relevance interaction term on firm’s financial performance is determined. To the best of authors’ understanding, previous literature is silent about this dimension. The authors also tried to incorporate the solution to the endogeneity issue by using GMM.

This study explores the scope, materiality and extent of environmental and social sustainability disclosure – as benchmarked against the Global Reporting Initiatives (GRI-G4) – of the top 10 logistics firms operating in Australia. It also investigates the relationships between the extent of environmental and social sustainability disclosure of these firms and their actual financial performance.

The authors adopted an inductive case study approach for an in-depth investigation of the relationships among concepts. A content analysis of the firms' sustainability reports was performed to determine their pattern and extent of sustainability disclosure against the GRI framework. A disclosure–performance analysis (DPA) matrix was employed to relate the extent of environmental and social sustainability disclosure of these 10 firms with their actual financial performance (i.e. return on assets [ROA] and total revenue growth).

This study found that the extent of sustainability reporting was relatively high on the labour practices and decent work subgroup, followed by the environmental dimension of the GRI-G4 framework. However, it was relatively low on the society, human rights and product responsibility subgroups of the GRI framework. The DPA revealed that “Leaders” (firms with higher sustainability disclosure levels) achieved significantly higher ROA. However, “Opportunists” (firms with lower sustainability disclosure levels) achieved higher levels of financial returns (i.e. ROA and total revenue growth) with less attention to sustainability issues, which contradicts the win-win view of the sustainability disclosure–financial performance relationship.

First, this study contributes an in-depth review of sustainability disclosure practices of top logistics firms operating in Australia. Second, using DPA, it identifies the novel effects of environmental and social sustainability disclosure levels on these firms' financial performance. It also sheds further light on the potential effect of investments beyond substantial profitability for sustainability growth and corporate governance on the sustainability disclosure–financial performance relationship.

The purpose of this paper is to assess the sustainability reporting practices of oil and gas (O & G) companies and the integration of sustainability in the management of their supply chain.

A content analysis of sustainability report of 30 companies was conducted based on the Pacific Sustainability Index that contains 21 topics on social and environmental reporting. An analysis was also conducted on supply chain management (SCM) topics related to supplier management, product stewardship and logistics management.

There is inconsistency in the sustainability reporting practices among the O & G companies studied. While 63 percent of the companies expressed higher environmental intent compared to social intent, their reporting of environmental performance is lagging behind social performance reporting. There is also a lack of supply chain indicators in the sustainability reporting guidelines. This affects the companies ability to report their supply chain practices objectively.

The findings of this study can be used as a guideline to improve the sustainability reporting practices and to identify relevant supply chain indicators that can be incorporated in a sustainability reporting index.

There is a lack of research on sustainability reporting practices in the O & G industry context, especially in terms of SCM. Previous studies focussed on companies in specific countries and/or do not incorporate all sustainability dimensions, namely, economic, environmental and social factor. We think that this is the first comprehensive study on the sustainability reporting practices and the integration of sustainability in SCM in the O & G industry.

With increasing pressure from the government and private sectors to be more environmentally and socially responsible, sustainable supplier selection has gained enormous currency in recent times. Particularly, in the case of the construction industry, owing to a large amount of industrial wastage generated and extreme workplace conditions, it is even more important to devise strategies to mitigate the harmful consequences. The most crucial step in this regard is the selection of sustainable suppliers that acquire a pivotal position in the supply chain ecosystem. This study aims to identify indicators for three criteria such as economic, environmental and social, and prioritize them according to their level of significance for sustainable supplier selection in the Indian construction industry.

In this study, the best-worst method (BWM) is presented for sustainable supplier selection in Indian construction organizations. Total of 27 indicators was identified for the three criteria of the triple bottom line (TBL) approach namely economic, environmental and social. Using BWM, the most important criterion was found and subsequently, all the indicators under each criterion were ranked in order of importance.

The analysis revealed that the environmental criterion was the most important criteria in the sustainable supplier selection followed by the economic criteria. The indicators that were the most influential in the effective selection process were “Usage of recyclable raw materials for production”, “Adoption of clean and green technologies”, “Waste management” and “Periodical environmental audits” under the environmental criteria; “Efficiency”, “Cost” and “Flexibility and Scalability” from the economic criteria; and “Safety programs” and “Information disclosure” in the social criteria.

The study provides a reference framework for the selection of sustainable suppliers in construction organizations. The findings can also be used for the assessment of suppliers' performance in the supply chains.

The novelty of this work lies in its attempt to model the performance of suppliers in the Indian construction supply chains.

Considering the dearth of industry-specific empirical research exploring sustainability reporting in the context of developing countries, this chapter aims to critically examine the extent and the nature of sustainability information disclosure of environmentally polluting industries in India.

Data are collected from business responsibility reports (BRRs), sustainability reports, Corporate Social Responsibility (CSR) reports and integrated reports of all 57 energy and mining companies included in NIFTY500 Index at National Stock Exchange of India for the year 2017–2018 and 2018–2019. Content analysis is used to examine the sustainability disclosure practices and one-way analysis of variance (ANOVA) statistical analysis is performed to test the difference across various dimensions of sustainability reporting of companies.

The results indicate low environmental reporting of the key indicators by energy and mining companies in India. It is found that state-owned companies have better social reporting practices against private sector companies. The findings also indicate that Global reporting initiative (GRI) based reporting have better sustainability disclosure practices and companies reporting based on BRR lack quantitative information disclosure.

The findings of the present chapter have several implications for policymakers, investors, regulators and management of these high environmental and social impact companies in India. The findings which coincide with the key areas of sustainability disclosure can be used for improving sustainability disclosure practices by the various stakeholders.

This is one of the first studies to investigate the nature and extent of sustainability performance disclosure of the companies from polluting industries in India. This chapter also contributes to the existing sustainability reporting literature by providing evidence on industry-specific disclosure in the context of a developing country.

As one of the buzzwords in the present age with considerable impacts in tertiary institutions, social media use in online teaching, learning and information dissemination have been extensively discussed in extant literature. This paper aims to explore the existing campus sustainability appraisal (CSA) tools to identify the length at which social media has been used, especially in environmental sustainability indicators’ selection and empirical verification.

The methodology is mainly based on a desktop study involving comprehensive review and content analysis of existing CSA tools’ documents. Webpage content analysis of selected sustainability monitoring and tracking system in higher education institutions was also conducted.

The tools' content analysis reveals insufficient utilization of social media data and platforms in campus sustainability environmental-dimension indicators selection. To bridge this identified research gap, social media user-generated content for appraising the campus-wide environmental sustainability indicators preference in tertiary institutions was proposed.

The adoption and modification of this study’s proposed approach by tertiary institutions, especially in sub-Saharan African countries, could help address most campus-wide environmental challenges raised, commented on and discussed on social media.

This study contributes to knowledge gaps by revealing the extent of social media utilization in extant tools. With the expanding utilization of different social media platforms by various tertiary institutions worldwide, their administrators' responsibility is to put these social media data into fair use.

The purpose of this paper is to assess the availability of information in the USA for measuring the social and environmental performance of real estate portfolios.

A search is conducted for relevant indicator data sources using internet, library and government resources. Priority is placed on information that could be accessed on line, by any user, free of charge, from reputable sources, using available search parameters, for all types of properties and for any properties anywhere in the USA. Useful sources are identified and assessed using data quality indicators. Information gaps are also identified. A previously published method is adapted for comparing the social and environmental performance of properties and portfolios and data collected from identified sources are used to illustrate the construction of indices useful for making comparisons.

Nationwide data sources are available for most important dimensions with greater availability for the most important ones. There are, however, important data gaps related to such issues as water use, day light and ventilation, aesthetics and others. Most sources only require a property address for queries but do not support batch processing. There are no data quality problems for most data sources but a substantial minority of the sources does have at least one data quality issue. Available data can be used to construct indices useful for comparing properties and portfolios.

Fund managers can use these results to compile extra‐financial information on sustainability and corporate social responsibility and socially responsible investors can use them to evaluate investment opportunities.

This is the first effort to identify and assess data sources needed for creating responsible and sustainable metrics and indices and responds to demand for better metrics in the field of sustainable and responsible property investing.