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This paper aims to explore the moderating role of state ownership variables on the relationship between market concentration (MC) and financial statement comparability (FSC) in Vietnam.

This study uses data from the financial statements of 475 nonfinancial listed companies for the period from 2010 to 2019. This study uses both the system generalized method of moments and fuzzy-set qualitative comparative analysis (fsQCA) to consider the correlation and causal–effect relationships of the variables in the model.

The results show that MC has a positive relationship with FSC, and MC tends to exert a stronger impact on FSC for firms with higher state ownership. In addition, this study suggests that some combinations help improve FSC. This study has important implications for investors, managers and especially state-owned organizations when market power becomes fierce.

This study contributes to the literature on the comparability of financial statements in the context of developing countries that have not fully adopted International Financial Reporting Standards. Furthermore, this study applies the fsQCA method to complement the linear regression method.

With the advent of new technologies, the integration of blockchain-enabled food supply chain (FSC) implementations is on the rise. Considering the multilateral, comprehensive and complex nature of the whole blockchain-enabled FSC implementation process, understanding knowledge management (KM) practices will add value. Prior literature shows that only a few studies have focused on this topic. As such, this study aims to identify and establish key KM enablers for blockchain-enabled FSC implementations.

This study conducted a qualitative research approach. By conducting 22 in-depth interviews with experienced blockchain implementation experts in FSC contexts, this study provides interesting insights for academics and practitioners.

The results of the analysis highlighted eight critical KM enablers that directly influence blockchain-enabled FSC implementations. They include external enablers (i.e. regulation and market competition) as well as internal enablers (i.e. people – organizational learning, strategy and leadership, culture, information technology, organizational infrastructure, processes and activities).

This study is one of the few studies that identify KM enablers for blockchain-enabled FSC implementations. Considering the novelty of decentralized blockchain implementations in FSC and its importance in transforming silo-based knowledge exchange to a decentralized operational structure, this study attempts to identify factors that increase the efficiency of blockchain implementations in FSC contexts.

This study explores how small- and medium-sized enterprises (SMEs) in the food industry in Puerto Rico can enhance resilience to cope with critical infrastructure (CI) collapse due to natural disasters. This study aims to validate the food supply chain (FSC) resilience model for SMEs in rural areas.

This study used qualitative in-depth interviews to gather data and a coding process for the analysis. The participants were members of the FSC located in the municipality of Adjuntas and nearby towns in Puerto Rico. For this study, the sample participants selected to conduct the interviews were the farmers, producers and retailers.

The results show the importance of local CI backup, networks and flexibility among FSC members in alternating supply chain logistics and distribution. Other transportation modes include drone pilots, aerial and land, facilities to transport and deliver merchandise and positioning farmers and producers as important players in the FSC.

A modified FSC resilience model from previous research is presented to include SMEs located in highly vulnerable remote zones, where access to resources is limited after a disruptive event, and a typology of enterprises with local CI backup according to their level of adoption of resilient practices. This study contributes to enhancing resilience and mitigating the vulnerabilities of SMEs after the CI collapses.

The aim of this study is to evaluate Big Data Analytics (BDA) drivers in the context of food supply chains (FSC) for transition to a Circular Economy (CE) and Sustainable Operations Management (SOM).

Ten different BDA drivers in FSC are examined for transition to CE; these are Supply Chains (SC) Visibility, Operations Efficiency, Information Management and Technology, Collaborations between SC partners, Data-driven innovation, Demand management and Production Planning, Talent Management, Organizational Commitment, Management Team Capability and Governmental Incentive. An interpretive structural modelling (ISM) methodology is used to indicate the relationships between identified drivers to stimulate transition to CE and SOM. Drivers and pair-wise interactions between these drivers are developed by semi-structured interviews with a number of experts from industry and academia.

The results show that Information Management and Technology, Governmental Incentive and Management Team Capability drivers are classified as independent factors; Organizational Commitment and Operations Efficiency are categorized as dependent factors. SC Visibility, Data-driven innovation, Demand management and Production Planning, Talent Management and Collaborations between SC partners can be classified as linkage factors. It can be concluded that Governmental Incentive is the most fundamental driver to achieve BDA applications in FSC transition from linearity to CE and SOM. In addition, Operations Efficiency, Collaborations between SC partners and Organizational Commitment are key BDA drivers in FSC for transition to CE and SOM.

The interactions between these drivers will provide benefits to both industry and academia in prioritizing and understanding these drivers more thoroughly when implementing BDA based on a range of factors. This study will provide valuable insights. The results from this study will help in drawing up regulations to prevent food fraud, implementing laws concerning government incentives, reducing food loss and waste, increasing tracing and traceability, providing training activities to improve knowledge about BDA and focusing more on data analytics.

The main contribution of the study is to analyze BDA drivers in the context of FSC for transition to CE and SOM. This study is unique in examining these BDA drivers based on FSC. We hope to find sustainable solutions to minimize losses or other negative impacts on these SC.

Critical infrastructure (CI) plays an essential role in reading, reacting and responding while dealing with natural disasters. This study address food supply chain resilience by proposing an FSC resilience model that explains the food product and transport flow via production, processing, distribution and retailing in circumstances of (CI) collapses post a natural disaster.

A combination of qualitative methods was conducted to obtain a comprehensive overview of the food and beverage sector in Puerto Rico. The full dataset comprised of seven focus groups for a total of 52 participants and 12 in-depth interviews.

FSC resilience is seen in this study through the managerial actions taken by members of the Chain: innovating, transforming, adapting, and flexibilising business models and operations.

This study is the first to address FSC resilience from the perspective of net food importer economy in the context of natural disasters and prolonged Critical infrastructure (CI) breakdown, and the first one in proposing an FSC resilience model that explains the food product and transport flow via production, processing, distribution and retailing in circumstances of CI collapses post a natural disaster.

The purpose of this paper is to explore the key influential factors and their implications on food supply chain (FSC) location decisions from a Thailand‐based manufacturer's view.

In total, 21 case studies were conducted with eight Thailand‐based food manufacturers. In each case, key influential factors were observed along with their implications on upstream and downstream FSC location decisions. Data were collected through semi‐structured interviews and documentations. Data reduction and data display in tables were used to help data analysis of the case studies.

This exploratory research found that, in the food industry, FSC geographical dispersion pattern could be determined by four factors: perishability, value density, economic‐political forces, and technological forces. Technological forces were found as an enabler for FSC geographical dispersion whereas the other three factors could be both barriers and enablers. The implications of these four influential factors drive FSC towards four key patterns of FSC geographical dispersion: local supply chain (SC), supply‐proximity SC, market‐proximity SC, and international SC. Additionally, the strategy of the firm was found to also be an influential factor in determining FSC geographical dispersion.

Despite conducting 21 cases, the findings in this research are based on a relatively small sample, given the large size of the industry. More case evidence from a broader range of food product market and supply items, particularly ones that have significantly different patterns of FSC geographical dispersions would have been insightful. The consideration of additional influential factors such as labour movement between developing countries, currency fluctuations and labour costs, would also enrich the framework as well as improve the quality and validity of the research findings. The different strategies employed by the case companies and their implications on FSC location decisions should also be further investigated along with cases outside Thailand, to provide a more comprehensive view of FSC geographical location decisions.

This paper provides insights how FSC is geographically located in both supply‐side and demand‐side from a manufacturing firm's view. The findings can also provide SC managers and researchers a better understanding of their FSCs.

This research bridges the existing gap in the literature, explaining the geographical dispersion of SC particularly in the food industry where the characteristics are very specific, by exploring the internationalization ability of Thailand‐based FSC and generalizing the key influential factors – perishability (lead time), value density, economic‐political forces, market opportunities, and technological advancements. Four key patterns of FSC internationalization emerged from the case studies.

This paper presents a novel analysis of the UK food supply chains (FSC) within selected food product categories to reveal the drivers and changing patterns of the UK FSC structures. It demonstrates how the dynamics of different food sectors are changing and how structural changes are affecting the activities of actors within the FSC – an area which is not significantly addressed in the academic literature.

The study uses a sector mapping approach to analyse food product supply chains, associated industrial actors and institutional support players. Data sources include publicly available industrial reports, literature reviews and case studies involving semi‐structured interviews with key industrial players. The methodology involved an examination of relevant literature and government statistics to inform a set of “basic” maps detailing the structure of the UK FSC. Key actors were subsequently identified and interviewed and the data were combined with the “basic” maps to create a set of “current” maps of the structure of the UK FSC. A textual analysis of the data from interviews was then used to identify key trends and structural changes occurring within the UK FSC. These changes were used to inform a set of “future” UK FSC maps. Finally, the data from the interviews was analysed to identify key trends in UK FSC.

Use of a novel approach establishes the linkage between primary stakeholders, secondary stakeholders, supply‐chain processes, value chain activities and key industrial players in three product categories – dairy, fruit and vegetables and staples. Key findings include trends of consolidation of upstream actors, retailers moving into processing, Changing product architecture, demand for higher visibility and greater visibility driven by consumer demand for provenance.

This paper brings together fragmented literature from multiple sources, government statistics and data from key actors in the UK FSC to form a picture of the structure of the UK FSC. Where before, literature on the structure of the UK FSC was fragmented and outdated, this paper contains an up‐to‐date model of the current structure of the UK FSC that has been validated in accordance with expert opinion. Furthermore, this paper shows how the dynamics of different food sectors are changing and how structural changes are affecting the activities of actors within the FSC.

The Forest Stewardship Council (FSC) intends to promote responsible forestry through its certification scheme. The primary engine that drives this promotion is auditing. Audits serve a dual purpose: they make forest managers accountable for their claim of meeting the FSC standard, and they make the actions of auditors and auditee account-able, or able to be put into an account. The latter of these is rarely investigated, despite it being crucial to understanding how FSC audits are done.

This article examines FSC forest certification audits as practices where the FSC standards gain meaning. In-depth analysis of these practices enables insight into how different values related to forest certification and auditing are articulated and negotiated in practice, characterizing particular modes of auditing. In this paper, the authors examine the practices of FSC forest management auditors in multi-day audits in Africa and in Spain. Their materials were analyzed and coded using Goffman’s elements of dramaturgy.

The authors’ findings show that auditing practices entail a series of nested performances in which the auditors and auditees interact together and in which front stage and back stage performances constantly alternate as auditors and auditees perform for each other and simultaneously for an absent audience.

The authors’ analysis demonstrates how in these performances, professional values related to following auditing rules and ensuring that audits are rendered account-able in a particular way take a prominent position. This risks overshadowing the accountability of the FSC system which is ultimately grounded in its ambition to improve forest conservation and management.

The purpose of this paper is to empirically identify key factors of UK food supply chains (SCs) that significantly contribute to CO₂ emissions (CO2e) taking into account the life cycle assessment (LCA). The UK food supply chain includes imports from other countries.

This research develops a conceptual framework from extant literature. Secondary data obtained from ONS and FAOSTAT covering from 1990 to 2014 are analysed using Multilinear Regression (MLR) and Stochastic Frontier Analysis (SFA) to identify the factors relating to CO₂ emissions significance, and the efficient contributions that are being made to their reduction in the UK food supply chains.

The study results suggest that Transportation and Sales/Distribution are the two key factors of CO₂ emissions in UK food supply chains. This is confirmed by two multivariate methods, MLR and SFA. MLR results show that transportation increases UK CO₂ emissions by 10 tonnes of CO₂ emissions from one tonne of fruits and vegetables imports from overseas to the UK Sales and Distribution reduces the UK CO₂ emissions by 1.3 tonnes of CO₂ emissions due to improved, technological operation activities in the UK. In addition, the SFA results confirm that the key factors are sufficient to predict an increase or decrease in CO₂ emissions in the UK food supply chains.

This study has focused on the LCA of the UK food supply chain from limited data. Future studies should consider Sustainability Impact Assessment of the UK food supply chain, identifying the social, economic, regulatory and environmental impacts of the food supply chain using a re-defined LCA (all-inclusive assessment) tool.

This research suggests that food supply chain professionals should improve efficiency, e.g. the use of solar energy and biogas, and also integrate low-carbon policies and practices in food supply chain operations. Furthermore, governments should encourage policies such as mobility management programmes, urban redevelopment and privatisation to enhance better transportation systems and infrastructure to continuously reduce CO₂e from the food trade.

Although logistics play a major role in CO₂ emissions, all logistics CO₂ emissions for other countries are not included in the ONS data. This research reveals some important insights into the UK food supply chains. Logistics and other food supply chain processes of importing countries significantly contribute to CO₂ emissions which are yet to be considered in the UK food SCs.

Presented work gives comparative review of food supply chain (FSC) under various notions related to its conceptualisation, operationality and technological advancements in lieu with Industry 4.0 revolution. In Indian scenario, the impression of FSC seems in a scattered way that cannot be directly useful for an organisation, to overcome this scattering, a framework has been developed to consolidate the previous research works and exploration of new trends in food supply chain management (FSCM) in context to Indian scenario.

This article encapsulates the essence of various research articles and reports retrieved from databases of Emerald and Elsevier's Science direct, clustering the various notions related to FSC in Indian context. To visualise the one-sight view of related works, a pictorial representations have also been appended.

This article explains the general aspect of FSC and its linkage in context to Indian system. Presented work outlays both empirical and theoretical approaches trending from last 15 years. As research count in context to Indian FSC is lacking, so this work will be a road map for expedition in direction of FSCM, in era of research.

Findings and suggestion in this work can expanded in various industries related to food, helping to turn their fortune and enrichment of Indian FSC.

Food is binding word for all the commodities, and its effective supply chain management is a big boon for economy of country along with large employment generation for people directly/indirectly associated with this industry. This article covers a generalise approach from ground level framework to a level of advancement which fulfil technological aspects, future needs and upcoming trends in lieu to need of developing nation.

As limited research is done in Indian FSCM, this work to bridge this gap along with a well-defined framework which going to explore FSC. This work is going to be facilitation for researchers of this area as no major review for Indian context has not been published.