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This paper aims to provide a comprehensive examination of corporate sustainability reporting strategies, focusing on the rationale for adopting the Global Reporting Initiative (GRI) Standards, the challenges to be faced and the implications that can arise for accounting professionals, managers, policymakers and scholars alike.

The single case study approach was followed. Qualitative content analysis and thematic analysis were used for an in-depth, contextual examination of Enel Green Power's sustainability reporting practices and the adoption of the GRI Standards. The documents analyzed include annual sustainability reports, integrated reports and press releases over the period ranging from 2018 to 2022.

The GRI Standards' adaptability, modular structure and emphasis on stakeholder involvement emerged as stimulating factors for Enel Green Power. GRI Standards allowed the company to benchmark its sustainability performance against competitors and identify areas for improvement. The company faced challenges during the implementation of the GRI Standards concerning data collection and management across global operations, stakeholder identification and engagement and alignment of sustainability reporting with corporate strategy. The company addressed these challenges by investing in robust data management systems, maintaining active communication with stakeholders and embedding sustainability into its corporate culture.

This research contributes to the academic literature on sustainability reporting and accounting, offers valuable insights for managers and professionals and informs policymakers about the potential benefits and challenges associated with the adoption of GRI Standards. The paper highlights the importance of aligning organizational strategies with global sustainability frameworks and fostering a culture of transparency and stakeholder engagement.

This work offers a novel contribution to the scholarly discourse on sustainability reporting standardization, shedding light on the governance challenges to be faced and providing potential solutions.

This study intends to investigate how an employee's proactive personality and a supervisor's idiosyncratic deals (i-deals) relate to their subordinates' affective commitment (AC) and occupational well-being (OWB), in light of the mediating role of subordinates' i-deals, using proactive motivation theory and the job demand–resource (JD-R) model as theoretical foundations.

The study consisted of 342 employees working in the hospitality industry. To examine the proposed model, the researchers used the structural equation modelling approach and bootstrapping method in AMOS.

The results affirmed the influence of subordinates' proactiveness on AC and OWB, but no direct influence of supervisors' prior i-deals on subordinates' AC and OWB was established. When investigating the mediational role of subordinates' i-deals, a partial mediation effect was found between subordinates' proactive personality with AC and OWB, whereas full mediation was established between supervisors' i-deals and subordinates' AC and OWB.

These findings shed light on how i-deals improve AC and OWB for both groups of supervisors and subordinates. In an era of increasing competition amongst organizations operating within the hospitality industry, i-deals serve as a human resource strategy to recruit, develop and retain talented individuals.

The novelty of this research lies in its specific investigation of the combined influence of proactive personality as an individual factor and supervisors' i-deals as an organizational factor on subordinates' i-deals within the context of the hospitality industry. Furthermore, it aims to analyse the potential impact of these factors on AC and OWB.

It has been argued that a mono product economy experiences epileptic growth because it is prone to global dynamics such as epidemic. Therefore, the need to diversify investments cannot be over-emphasized. Hence, the study examined port operation's efficiency and revenue generation in global maritime trade: implications for national growth and development in Nigeria. The objectives of the study are to identify the factors that improve efficiency in port operations, and to ascertain how efficiency of operations will affect revenue generation and national growth.

The study employed correlation and multiple regressions analyses to test the hypothesis which states that port operation's efficiency does not have positive and significant effect on revenue generation in Nigeria. A cross sectional research design and structured questionnaires were deployed in the study and simple random sampling technique was used to select the sample size of 200 respondents.

Results revealed that efficient port operations affect revenue generation and national development.

Port operations in Nigeria are bedeviled with daunting challenges that hamper smooth and efficient working port's system.

The study suggested that modern port's technologies (ICTs) be deployed to enhance operations in the ports and manpower should be trained on regular intervals to understand modern logistics management techniques in the ports. Third, government should provide port infrastructures being the backbone of efficient port system. Lastly, the private sector should be partnered with in several areas including port's concession to facilitate effective and efficient service delivery in the Nigerian ports.

This chapter offers novel insights into how global corporations can innovate to tackle the global waste crisis and gain sustainable competitive positions. Using two of the most prominent types of global waste crises – food and plastic wastes – we discuss the dilemma of food and plastic waste, why innovations in global firms are needed to address them, and argue that a different perspective among those firms is needed, one which conceptualizes the development, dissemination and use of innovations in waste management, and one which recognizes that innovations, thus, created contribute to advancing the creation of economic, environmental and social value. We conclude using an overarching conceptual framework that depicts the complexity of the new perspective.

In recent years, railway systems worldwide have faced challenges such as the modernization of engineering projects, efficient management of intelligent digital railway equipment, rapid growth in passenger and freight transport demands, customized transport services and ubiquitous transport safety. The transformation toward intelligent digital transformation in railways has emerged as an effective response to the formidable challenges confronting the railway industry, thereby becoming an inevitable global trend in railway development.

This paper, therefore, conducts a comprehensive analysis of the current state of global railway intelligent digital transformation, focusing on the characteristics and applications of intelligent digital transformation technology. It summarizes and analyzes relevant technologies and applicable scenarios in the realm of railway intelligent digital transformation, theoretically elucidating the development process of global railway intelligent digital transformation and, in practice, providing guidance and empirical examples for railway intelligence and digital transformation.

Digital and intelligent technologies follow a wave-like pattern of continuous iterative evolution, progressing from the early stages, to a period of increasing attention and popularity, then to a phase of declining interest, followed by a resurgence and ultimately reaching a mature stage.

The results offer reference and guidance to fully leverage the opportunities presented by the latest wave of the digitalization revolution, accelerate the overall upgrade of the railway industry and promote global collaborative development in railway intelligent digital transformation.

The purpose of this study is to examine various data sources to identify trends and themes in humanitarian supply chain management (HSCM) in the digital age.

In this study, various data sources such as published literature and social media content from Twitter, LinkedIn, blogs and forums are used to identify trending topics and themes on HSCM using topic modelling.

The study examined 33 published literature and more than 94,000 documents, including tweets and expert opinions, and identified eight themes related to HSCM in the digital age namely “Digital technology enabled global partnerships”, “Digital tech enabled sustainability”, “Digital tech enabled risk reduction for climate changes and uncertainties”, “Digital tech enabled preparedness, response and resilience”, “Digital tech enabled health system enhancement”, “Digital tech enabled food system enhancement”, “Digital tech enabled ethical process and systems” and “Digital tech enabled humanitarian logistics”. The study also proposed a framework of drivers, processes and impacts for each theme and directions for future research.

Previous research has predominantly relied on published literature to identify emerging themes and trends on a particular topic. This study is unique because it examines the ability of social media sources such as blogs, websites, forums and published literature to reveal evolving patterns and trends in HSCM in the digital age.

In this study, the authors examine artificial knowledge as a fundamental stream of knowledge management for sustainable and resilient business models in supply chain management (SCM). The study aims to provide a comprehensive overview of artificial knowledge and digitalization as key enablers of the improvement of SCM accountability and sustainable performance towards the UN 2030 Agenda.

Using the SCOPUS database and Google Scholar, the authors analyzed 135 English-language publications from 1990 to 2022 to chart the pattern of knowledge production and dissemination in the literature. The data were collected, reviewed and peer-reviewed before conducting bibliometric analysis and a systematic literature review to support future research agenda.

The results highlight that artificial knowledge and digitalization are linked to the UN 2030 Agenda. The analysis further identifies the main issues in achieving sustainable and resilient SCM business models. Based on the results, the authors develop a conceptual framework for artificial knowledge and digitalization in SCM to increase accountability and sustainable performance, especially in times of sudden crises when business resilience is imperative.

The study results add to the extant literature by examining artificial knowledge and digitalization from the resilience theory perspective. The authors suggest that different strategic perspectives significantly promote resilience for SCM digitization and sustainable development. Notably, fostering diverse peer exchange relationships can help stimulate peer knowledge and act as a palliative mechanism that builds digital knowledge to strengthen and drive future possibilities.

This research offers valuable guidance to supply chain practitioners, managers and policymakers in re-thinking, re-formulating and re-shaping organizational processes to meet the UN 2030 Agenda, mainly by introducing artificial knowledge in digital transformation training and education programs. In doing so, firms should focus not simply on digital transformation but also on cultural transformation to enhance SCM accountability and sustainable performance in resilient business models.

This study is, to the authors' best knowledge, among the first to conceptualize artificial knowledge and digitalization issues in SCM. It further integrates resilience theory with institutional theory, legitimacy theory and stakeholder theory as the theoretical foundations of artificial knowledge in SCM, based on firms' responsibility to fulfill the sustainable development goals under the UN's 2030 Agenda.

This study examines the case of an initial training, called “Dojo”, invented and implemented at a production site in the Czech Republic. It clarifies the initial training program implementation process and offers a conceptual framework for cooperative management of subsidiary activities at the site and firm.

This study conducts an in-depth analysis of qualitative data from the Czech production site over a five-year period. The theoretical base is the theorization and labeling phase of management innovation (MI), the final phase of which legitimizes a new management practice. Interview data, archival data, pictures and financial data are used for the analysis.

To legitimize the Dojo in the operational flow controlled by the site and firm, the Czech production site acquires validation of the Dojo from employees and board members of the Japanese and European headquarters, helping the site build trustful relationships with them. Training programs, process standardization and skills standardization of the workers offer benefits to the trainees, production site and firm.

The authors offer theoretical insights into MI at the subsidiary-level, which past studies have not differentiated at the firm-level. The authors also provide details of the implementation and management of initial training for newly hired blue-collar workers at the production site. The findings complement related literature on human resource management and operational management.

Unforeseen events can disrupt the operational process and negatively impact emergency resources optimization and its supply chain. A limited number of studies have addressed risk management issues in the context of emergency supply chains, and this existing research lacks inbuilt and practical techniques that can significantly affect the reliability of risk management outcomes. Therefore, this paper aims to identify and practically analyze the specific risk factors that can most likely disrupt the normal functioning of the emergency supply chain in disaster relief operations.

This paper has used a three-step process to investigate and evaluate risk factors associated with the emergency supply chain. First, the study conducts a comprehensive literature review to identify the risk factors. Second, the research develops a questionnaire survey to validate and classify the identified risk factors. At the end of this step, the study develops a hierarchical structure. Finally, the research investigates the weighted priority of the validated risk factors using the fuzzy-analytical hierarchy process (FAHP) methodology. Experts were required to provide subjective judgments.

This paper identified and validated 28 specific risk factors prevalent in emergency supply chains. Based on their contextual meanings, the research classified these risk factors into two main categories: internal and external risk factors; four subcategories: demand, supply, infrastructural and environmental risk factors; and 11 risk types: forecast, inventory, procurement, supplier, quality, transportation, warehousing, systems, disruption, social and political risk factors. The most significant risk factors include war and terrorism, the absence of legislative rules that can influence and support disaster relief operations, the impact of cascading disasters, limited quality of relief supplies and sanctions and constraints that can hinder stakeholder collaboration. Therefore, emergency supply chain managers should adopt appropriate strategies to mitigate these risk factors.

This study will contribute to the general knowledge of risk management in emergency supply chains. The identified risk factors and structural hierarchy taxonomic diagram will provide a comprehensive risk database for emergency supply chains.

The research findings will provide comprehensive and systemic support for respective practitioners and policymakers to obtain a firm understanding of the different risk categories and specific risk factors that can impede the effective functioning of the emergency supply chain during immediate disaster relief operations. Therefore, this will inform the need for the improvement of practices in critical aspects of the emergency supply chain through the selection of logistics and supply chain strategies that can ensure the robustness and resilience of the system.

This research uses empirical data to identify, categorize and validate risk factors in emergency supply chains. This study contributes to the theory of supply chain risk management. The study also adopts the fuzzy-AHP technique to evaluate and prioritize these risk factors to inform practitioners and policymakers of the most significant risk factors. Furthermore, this study serves as the first phase of managing risk in emergency supply chains since it motivates future studies to empirically identify, evaluate and select effective strategies that can eliminate or minimize the effects of these risk factors.