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This paper aims to explore the conditions in a business-to-business-to-consumer (B2B2C) context characterized by new technologies. Innovations enhance disintermediation and pursue sustainability goals that drive customers’ willingness to use eco-friendly delivery options, namely, parcel lockers – in e-commerce and their impacts in terms of communication and transparency along the supply network.

The study conducted an extensive survey in Italy and Germany, collecting 1,010 usable responses. Structural equation modelling was used to analyse the data with the aim of identifying the factors that drive customers’ willingness to use parcel lockers and the effect on customers’ behaviour as determined by the disclosure of information about the environmental performance of different delivery options.

The results highlight several factors affecting the willingness to use parcel lockers, namely, performance and effort expectancy, social influence, technology anxiety, hedonistic motivation and environmental knowledge. The results also demonstrate that the disclosure of information about the environmental performance of different delivery options influences customers’ behaviour.

This paper faces several limitations, mostly related to the focus on just two countries, the use of cross-sectional data and the survey’s explicit reference to just one type of product. Nevertheless, the findings contribute to the discussion on the relevance of information sharing along the supply chain, providing favourable evidence in this regard. It also improves the stream of research concerning technology adoption in the context of e-commerce, highlighting factors that can lead consumers to use eco-friendly self-service technologies.

The results can support companies in understanding how they can design and manage the last mile of delivery to jointly achieve customer satisfaction, process efficiency and superior environmental performance.

This pioneering contribution studies the adoption of delivery solutions for e-commerce and its implications for the supply network.

This study aims to study the response of the stock market to the announcement of compulsory environmental, social and governance (ESG) disclosure regulation in the context of the Indian economy – one of the largest emerging economies. The study also examines the role of carbon sensitivity and pre-ESG disclosure.

Daily stock price data of 940 listed companies has been collected for 276 trading days to compute abnormal returns. The current study is based on event study methodology to analyze the announcement effect of disclosure regulations. Furthermore, to check the robustness of results, cross-sectional regression has been applied to correct for potential heterogeneity.

Results of the event study signify that the equity share market has reacted positively and significantly to the mandatory ESG disclosure regulation. Furthermore, the study also confirms the mitigating role of carbon sensitivity and pre-ESG disclosure as carbon nonsensitive (non predisclosure) firms have witnessed a more intense effect of regulation as compared to sensitive (predisclosed) corporations.

Current findings assist managers in understanding investor perception toward nonfinancial disclosures. Corporate managers can use disclosure as a tool to enhance the firm value and reduce information asymmetry by providing relevant information. Furthermore, policymakers can use the findings of present research to disseminate the advantages of adopting ESG disclosure practices thereby improving the transparency and governance among business firms.

To the best of the author’s knowledge, this study is the first to provide empirical evidence on the market response to compulsory ESG disclosure framework in the emerging context of India. Furthermore, considering the infancy stage of ESG research, the present research contributes to the body of knowledge by empirically testing the disclosure theories.

Environmental, social and governance (ESG) issues have become the cornerstone of investment decisions in firms today. With that, publicly traded ESG indices (like the BSE ESG 100 index in India) have come into existence. The existing literature signifies that ESG generates financial implications and induces stability. The current study aims to test whether the firms listed on the ESG index (ESG-sensitive firms) face less financial distress than those not listed on such an index.

The study applies panel data difference-in-differences (DID) regression by considering ESG as an unstaggered treatment to 74 non-financial firms listed on India's Bombay Stock Exchanges (BSE) 100 index. In total, 42 firms are ESG treated as they got listed on the BSE ESG 100 index, formed in 2017. The remaining 32 firms form the control group. The confidence intervals and standard errors are estimated using clustered robust errors and the Donald and Lang method.

Listing on the ESG index matters for financial stability; differences in financial distress are significant on financial distress. ESG-sensitive firms face less financial distress than non-ESG firms (or firms not perceived as ESG-sensitive). The results are consistent across two financial distress measures, Altman z-scores for emerged and emerging markets. Thus, the DID in distress status between ESG-sensitive and non-ESG firms matter.

The study creates vibrant implications for practitioners using ESG to reduce financial distress.

The study is one of its kind to test the treatment effects of ESG on firm value and quantify treatment effects on financial distress.

Previous research has explored the link between sustainability disclosure and reputation but produced contradictory results. This study aims to clarify the sustainability disclosure–reputation relationship through a quantitative analysis of the correlations between these variables reported in empirical research papers. The second objective was to determine how various moderators affect the sustainability disclosure–reputation link.

The meta-analysis was based on a systematic review of the literature covering empirical research on the corporate sustainability disclosure and reputation relationship. A total of 92 articles were meta-analyzed to compile their findings on four extrinsic moderators: company size, ownership, stock listing status and activity sector.

The findings confirm that a significant positive correlation exists between corporate sustainability disclosure and reputation. The moderator analysis also revealed that companies’ different characteristics can explain researchers’ divergent results.

The results have considerable practical relevance for organizational management. First, they can motivate managers to improve and disclose their company’s social and environmental impacts to strengthen their reputation, which in turn will help accelerate the achievement of the Sustainable Development Goals. Second, the findings can ensure organizations develop disclosure and reputation management strategies adapted for each firm’s size, ownership, stock listing status and activity sector.

The results have considerable practical relevance for organizational management. First, they can motivate managers to improve and disclose their company’s social and environmental impacts to strengthen their reputation, which in turn will help accelerate the achievement of the Sustainable Development Goals. Second, the findings can ensure organizations develop disclosure and reputation management strategies adapted for each firm’s size, ownership, stock listing status and activity sector.

To the best of the authors’ knowledge, this meta-analysis is the first to clarify the link between disclosure and reputation, which makes a unique contribution to the field of social and environmental accounting. A larger sample of primary research was collected, and key extrinsic moderators were examined to explain prior studies’ contradictory findings.

Sustainable development (SD) is becoming an important area of research in accounting education. This paper examines if postgraduate accounting students in the Greek context present different awareness of SD issues and if this is related to their Master’s orientation. Moreover, it compares the results with other similar studies.

An online questionnaire was designed based on Ebaid (2022) and Aleixo et al. (2021), and distributed to two different Master’s orientation programs. Then, descriptive statistics and contingency table analysis were performed to illustrate the main differences regarding the students’ responses.

The results indicate that the examined postgraduate students recognize the importance of SD for their future careers and require more knowledge about this issue. Moreover, it is presented that most of the postgraduate students adhere to the core sustainability principles (i.e. recycle, reuse and reduce), while only the students of environmental, social and governance (ESG) Master are significantly and actively engaged in social and environmental activities. Collectively, the results show that postgraduate students in Greece are more familiar with the term SD compared to participants in other similar studies in different contexts.

Planners and decision-makers in higher education institutions could benefit from the findings to reconsider accounting education by introducing new courses and/or Master’s programs to promote knowledge and action for SD.

This is the first study, as far as we know, that examines the issue of sustainability and accounting education on postgraduate students.

In this research paper, the authors delve into the ethnography and socioeconomic status of the Chenchu tribal community that resides in Telangana's Nallamalla forest. The authors also examine the initiatives undertaken by the government to create fair entrepreneurial opportunities while preserving their unique culture. Additionally, the authors analyse potential entrepreneurial and business opportunities using the environmental, social and governance (ESG) framework.

To gain insight into the current socio-economic development and living standards of the Chenchu tribal people, the authors conducted interviews in nine different villages with 177 individual respondents. Statistical analysis was then used to determine the relationship between business opportunities and their impact on socio-economic development based on the data collected.

The Chenchu tribal community has faced significant challenges, including vulnerability, poverty and debt. To promote the development of the tribe, it is essential to provide equal opportunities in education, healthcare and means of subsistence. The government has implemented various social and developmental programs to support sustainable development and entrepreneurial opportunities while preserving the tribe's unique culture and improving their education and standard of living. These initiatives are aimed at benefiting the entire community.

The Chenchu tribal people are eager for progress but hesitant to leave their forest homes and integrate into modern society. This creates challenges for efficiently implementing welfare programs. It is crucial to strike a balance between forest regulations and the rights of indigenous communities to ensure their protection and prevent any hindrance to development efforts.

To promote sustainable development and preserve tribal cultures, the government should implement various social and developmental programs. These programs should improve living conditions and socioeconomic development while exploring business opportunities. Maintaining these communities' unique identities while striving for progress is essential.

This study examines the effect of the environmental sensitivity of firms on the relationship between integrated reporting (IR) quality and sustainability performance. Prior research works focus on the nexus between IR quality and sustainability performance with little attention to factors that moderate this relationship.

Ordinary least squares (OLS) and other robust estimations are employed to analyse the data of firms on the Johannesburg Stock Exchange (JSE).

This study finds a positive association between IR quality and sustainability performance. However, the strength of this relationship is found to be weaker among environmentally sensitive firms, thereby raising concerns that such firms may be reporting less sustainability information with the mandatory implementation of IR on the JSE.

The findings highlight the need for regulatory bodies to consider additional sustainability disclosure requirements for firms in environmentally sensitive industries.

The findings should make regulatory bodies aware of the possible actions of environmentally sensitive firms in relation to sustainability information within a mandatory setting of IR.

The study extends the existing literature on IR and sustainability performance by considering the effect of firm environmental sensitivity as a moderating factor.

The purpose of this study is to introduce a new type of sensor which uses microwave metamaterials and direct-coupled split-ring resonators (DC-SRRs) to measure the dielectric properties of solid materials in real time. The sensor uses a transmission line with a bridge-type structure to measure the differential frequency, which can be used to calculate the dielectric constant of the material being tested. The study aims to establish an empirical relationship between the dielectric properties of the material and the frequency measurements obtained from the sensor.

In the proposed design, the opposite arm of the bridge transmission line is loaded by DC-SRRs, and the distance between DC-SRRs is optimized to minimize the mutual coupling between them. The DC-SRRs are loaded with the material under test (MUT) to perform differential permittivity sensing. When identical MUT is placed on both resonators, a single transmission zero (notch) is obtained, but non-identical MUTs exhibit two split notches. For the design of differential sensors and comparators based on symmetry disruption, frequency splitting is highly useful.

The proposed structure is demonstrated using electromagnetic simulation, and a prototype of the proposed sensor is fabricated and experimentally validated to prove the differential sensing principle. Here, the sensor is analyzed for sensitivity by using different MUTs with relative permittivity ranges from 1.006 to 10 and with a fixed dimension of 9 mm × 10 mm ×1.2 mm. It shows a very good average frequency deviation per unit change in permittivity of the MUTs, which is around 743 MHz, and it also exhibits a very high average relative sensitivity and quality factor of around 11.5% and 323, respectively.

The proposed sensor can be used for differential characterization of permittivity and also as a comparator to test the purity of solid dielectric samples. This sensor most importantly strengthens robustness to environmental conditions that cause cross-sensitivity or miscalibration. The accuracy of the measurement is enhanced as compared to conventional single- and double-notch metamaterial-based sensors.

Integrated reporting enhances the meaningfulness of non-financial information, but whether this enhancement is progressive or regressive from a sustainability perspective is unknown. This study aims to examine the influence of the Integrated Reporting (<IR>) Framework on the disclosure of financial- and impact-material sustainability-related information in integrated reports.

Using a disclosure index constructed from the Global Reporting Initiative’s G4 Guidelines and UN Sustainable Development Goals, the authors content analysed integrated reports of 40 companies from the International Integrated Reporting Council’s Pilot Programme Business Network published between 2015 and 2017. The content analysis distinguished between financial- and impact-material sustainability-related information.

The extent of sustainability-related disclosures in integrated reports remained more or less constant over the study period. Impact-material disclosures were more prominent than financial material ones. Impact-material disclosures mainly related to environmental aspects, while labour practices-related disclosures were predominantly financially material. The balance between financially- and impact-material sustainability-related disclosures varied based on factors such as industry environmental sensitivity and country-specific characteristics, such as the country’s legal system and development status.

The paper presents a unique disclosure index to distinguish between financially- and impact-material sustainability-related disclosures. Researchers can use this disclosure index to critically examine the nature of sustainability-related disclosure in corporate reports.

This study offers an in-depth understanding of the influence of non-financial reporting frameworks, such as the <IR> Framework that uses a financial materiality perspective, on sustainability reporting. The findings reveal that the practical implementation of the <IR> Framework resulted in sustainability reporting outcomes that deviated from theoretical expectations. Exploring the materiality concept that underscores sustainability-related disclosures by companies using the <IR> Framework is useful for predicting the effects of adopting the Sustainability Disclosure Standards issued by the International Sustainability Standards Board, which also emphasises financial materiality.

Despite an emphasis on financial materiality in the <IR> Framework, companies continue to offer substantial impact-material information, implying the potential for companies to balance both financial and broader societal concerns in their reporting.

While prior research has delved into the practices of regulated integrated reporting, especially in the unique context of South Africa, this study focuses on voluntary adoption, attributing observed practices to intrinsic company motivations. To the best of the authors’ knowledge, it is the first study to explicitly explore the nature of materiality in sustainability-related disclosure. The research also introduces a nuanced understanding of contextual factors influencing sustainability reporting.

In this chapter, we explore the ethical dilemmas commonly faced in community development projects, providing guidance for practitioners and policy makers. We delve into various challenges, from resource allocation to managing diverse stakeholder needs, using ethical theories and real-world case studies, including examples from the Ecuadorian Amazon Rainforest, Haiti Earthquake relief, and an Indigenous education program in Australia. We emphasize the importance of ethical decision-making, showcasing the potential impacts of choices on communities and individuals. Practical strategies are presented to maintain ethical integrity, such as transparent communication and accountability mechanisms, enabling stakeholders to navigate dilemmas with sensitivity and uphold ethical standards. This chapter serves as a valuable guide for those involved in community development, fostering sustainable and equitable initiatives that empower communities and drive positive transformation.