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Over the past decade, researchers have witnessed an exponential growth in the number of publications on IR. This paper aims to understand the state of the art of the research field and to highlight the areas where further academic research is needed, guiding developments in theory, research, policy and practices.

The authors apply the dynamic literature review method called “Systematic Literature Network Analysis”, which combines systematic literature review and bibliographic network analysis. Furthermore, to overcome some of the limitations connected to the methodology, the authors integrate the literature with a manual content analysis of papers.

IR adoption and practices and their determinants represent the most analyzed aspects of literature. Over time, attention has been paid to more specific issues, such as the relationship between IR and other disclosure mechanisms, IR quality and its assurance, the critical analysis of the IR framework and principles and difficulties in IR adoption. Although the literature on IR can be considered to be in its mature stage, many aspects are still under-researched, so there is plenty of space for future research.

The authors propose the following main issues as subjects to be investigated in future studies: IR is not simply an evolution of sustainability reporting, but an innovative communication tool; the debate on who the recipients of value are (shareholders or stakeholders) and on what the definition of value adopted by IR is still remains an open issue; more attention should be given to the role of IR as a managerial tool, which could support strategy formation and communication, and influence internal processes of performance measurement and evaluation; what the future of IR will be in light of recent EU Corporate Sustainability Reporting Directive and new ISSB's standards is still an open question. From a methodological perspective, little is known about structured approaches in accounting studies. The authors confirm how methodologies, such as that of this paper, may be exploited as a tool to support dynamic analysis for setting the agendas for future studies in the accounting field.

Today, with the increasing involvement of the environment and human beings business units, paying attention to fulfilling social responsibility obligations while making a profit has become increasingly necessary for achieving sustainable development goals. Attention to profit by organizations should not be without regard to their social and environmental performance. Social responsibility accounting (SRA) is an approach that can pay more attention to the social and environmental performance of companies, but it has many barriers. Therefore, the purpose of this study is to identify barriers to SRA implementation and provide strategies to overcome these barriers.

In this study, the authors identify barriers to social responsibility accounting implementation and provide strategies to overcome these barriers. By literature review, 12 barriers and seven strategies were identified and approved using the opinions of six academic experts. Interpretive structural modeling (ISM) has been used to identify significant barriers and find textual relationships between them. The fuzzy technique for order performance by similarity to ideal solution (TOPSIS) method has been used to identify and rank strategies for overcoming these barriers. This study was undertaken in Iran (an emerging market). The data has been gathered from 18 experts selected using purposive sampling and included CEOs of the organization, senior accountants and active researchers well familiar with the field of social responsibility accounting.

Based on the results of this study, the cultural differences barrier was introduced as the primary and underlying barrier of the social responsibility accounting barriers model. At the next level, barriers such as “lack of public awareness of the importance of social responsibility accounting, lack of social responsibility accounting implementation regulations and organization size” are significant barriers to social responsibility accounting implementation. Removing these barriers will help remove other barriers in this direction. In addition, the results of the TOPSIS method showed that “mandatory regulations, the introduction of guidelines and social responsibility accounting standards,” “regulatory developments and government incentive schemes to implement social responsibility accounting,” as well as “increasing public awareness of the benefits of social responsibility accounting” are some of the essential social responsibility accounting implementation strategies.

The findings of the study have implications for both professional accounting bodies for developing the necessary standards and for policymakers for adopting policies that facilitate the implementation of social responsibility accounting to achieve sustainability.

This paper creates a new perspective on the practical implementation of social responsibility accounting, closely related to improving environmental performance and increasing social welfare through improving sustainability.

Experts believe that the strategies mentioned above will be very effective and helpful in removing the barriers of the lower level of the model. To the best of the authors’ knowledge, for the first time, this study develops a model of social responsibility accounting barriers and ranks the most critical implementation strategies.

This study aims to set out to identify and evaluate potential obstacles to successfully implementing lean construction (LC) as a result.

Several indicators were recognized as major obstacles following an exhaustive assessment of the literature and a multicriteria decision analysis based on the analytic hierarchy process (AHP) of information obtained from a questionnaire survey that was directed to practitioners in the Indian construction industry.

The results of this AHP model suggest that “Managerial” and “Inadequate resources” categories with a priority weight of “0.361” and “0.309” have the highest levels of influence, respectively, while “Inadequate knowledge” and “just in time (JIT)” categories with a priority weight of “0.053” and “0.034” have the lowest levels of influence, respectively.

Construction companies can use the study’s findings as a guide to determine whether they are ready to embrace LC, learn more about the components needed for implementation or investigate any challenges that may arise. These businesses can then create plans to promote the adoption and application of the lean philosophy.

The Indian construction industry may see great success with LC management initiatives. LC concepts have been adopted by many nations, but during the past 20 years, there has only appeared to be a limited amount of lean implementation in the Indian construction industry. It seems that several structural and cultural barriers are preventing its effective implementation. Organizations will not be able to determine what improvement efforts are required, where these efforts should be directed or which initiatives could provide the best outcomes if they are unaware of the elements that influence the effective implementation of LC.

This paper aims to identify and analyze the barriers to the implementation of the United Nations Industrial Development Organization’s programxk for export consortia in the Iranian handmade carpet industry.

To accomplish its objectives, the study relied on a mixed (qualitative and quantitative) research method. Primarily, unstructured interviews were conducted to identify the effective barriers. Then, the validity of the barriers identified was evaluated through content validity ratio analysis. Finally, the interrelationships between the barriers were determined using the rough decision-making trial and evaluation laboratory technique (DEMATEL).

Results revealed that “a lack of leadership,” “a traditional business environment” and “a lack of awareness of consortium benefits” were the most significant causal barriers. Meanwhile, the most important effect barriers were “a lack of long-term vision,” “a lack of business ethics” and “a lack of motivation.”

The findings and results could help the stakeholders of the handmade carpet industry in Iran to improve existing export consortium programs, increasing the country’s share in the global markets in this industry.

This investigation seeks to fill an existing gap in the literature on export consortium formation in the handmade carpet industry by providing a network of barriers for the first time.

The construction industry is a major economic driver in Malaysia, playing a pivotal role in the developing nations economic growth. Malaysia's reliance on labor-driven construction practices often sees local industry lagging in adopting technological advancements common to the construction sector on a global scale. This study investigates the challenges faced by project players in using new construction industrial revolution (IR) 4.0 technologies and the difficulties in implementing these technologies in construction projects.

A quantitative survey was distributed to 183 practitioners in the Malaysian construction industry. The collected data (N = 121) has been analyzed using statistical software to calculate relative importance index values for the identified factors. A triangulation approach to validate the factors obtained from the survey was conducted with an expert group to ensure there were no additional considerations identified in the study.

The study results show that the main factors in adopting construction IR 4.0 technologies are 1) high implementation costs, 2) hesitation to adopt technologies, 3) lack of standards, 4) legal and contractual uncertainty and 5) complexity. By investigating these factors, cost and regulation issues can gradually be resolved, with construction firms implementing new technologies, educating workers and ensuring government involvement in training for skill development to support IR 4.0.

The outcome of these efforts to resolve construction productivity would be beneficial in their industry impact on practice and digital transformation. Additionally, the results add to the body of knowledge for construction practitioners and technology developers to work together efficiently on the implementation of construction 4.0 technologies.

This paper aims to review the literature on the relationship between the implementation and performance of 4.0 industrial revolution (IR) technologies and explores the extent to which the effects of several internal and external contingency factors on these relationships have been considered by the existing empirical studies.

To achieve its purposes, this study follows a systematic review of the literature and explores the published empirical research on implementation and performance links of 4.0 IR technologies and the effects of contingency factors on these links in mainly three main databases.

The findings of this study reveal that in general several contingency factors tend to have significant effects on the implementation and performance links of 4.0 IR in several contexts. This study also shows that the effects of these contingencies the effects of contingency factors on the implementation and performance links of 4.0 IR technologies are receiving growing attention from researchers and have been studied in different approaches but the moderation approach was the highest.

The review of the literature conducted in this study refers to those studies published mostly by three main databases (i.e. Scopus, Web of Sciences, and Science Direct), and only those papers published in English, and thus does not contain publications out of these restrictions.

This is one of the early literature review studies to explore and discuss the current state of research on the effects of contingency factors on the relationships between the implementation and performance of 4.0 IR technologies in the contexts of logistics and supply chain management.

The implementation and reporting of the sustainable development goals (SDGs) is one of the emerging challenges for higher education institutions (HEIs), but the lack of well-defined reporting structures and topics for this sector makes it difficult to map and evaluate HEI performance in relation to 2030 Agenda. This study aims to assess the SDG performance and reporting by the 13 HEIs that integrate the Times Higher Education Impact Ranking (THE_IR), from the perspective of the five pillars of the 2030 Agenda in the Portuguese context, where research on this topic is quite scarce.

Considering the THE_IR methodology, an SDG reporting assessment framework with 85 key topics has been developed to search for in the institutional reports of the 13 studied HEIs. For each topic, depending on the number of institutions that disclose it, a reporting index (RI) has been calculated, which was used to compare the level of reporting between the different SDGs and pillars.

Concerning HEIs’ SDG performance in the THE_IR, the People pillar was the one with the most HEIs ranked, followed by the Prosperity pillar. The Planet pillar was less highlighted. SDG reporting varied widely among Portuguese HEIs. The SDG RI presented a mean value of 43.1%. The Kruskal–Wallis test revealed that the RI for the Planet pillar (RI = 23.6%) was statistically and significantly lower than those for the People and Prosperity pillars (RI = 48.6% and 53.5%, respectively). The results thus demonstrated some conformity of the SDG reporting with Portuguese HEI performance in THE_IR. Aside from Goal 5, the SDGs 4 and 3 stood out in the first four positions of the HEIs in the THE_IR. Goals 3 and 4 were also the most disclosed in institutional reports.

This study proposed and applied a new SDG reporting assessment framework for HEIs, contributing to better evaluation of the inclusion of important SDG-related topics in their institutional reports.

This paper aims to systematically analyse the publications in the field of integrated reporting (IR) and to present an overview of the current publication trends in IR based on the data obtained from the Scopus database.

Selected bibliometric indicators and bibliometrix R-packages are used in examining metrics like annual publication trends, authors with the most produced work, papers that are often cited, top productive countries, top productive affiliations, frequently mentioned journals, frequently mentioned keywords, analysis of co-citation, analysis of collaboration and analysis of co-word.

The findings from the bibliometric review indicated that the trend of IR literature had increased from 2017 to 2020, specifically from 2017 to 2019. The findings also indicated that several publications on IR entailed several authors’ collaboration and were published in various languages. Moreover, around 148 institution-affiliated researchers from 40 institutions in 20 countries contributed to the IR publication.

This paper offers a comprehensive overview of the current development in IR. It is useful to help emerging scholars identify and understand current trends in IR based on different countries, authors and languages.

This paper contributes to the literature on IR by highlighting the trends of IR publications from the Scopus database using bibliometric analysis.

This study aims to identify the factor that could be able to motivate the food industry to take part in the standardization process and analyse which motive is the most influential one. This study also examines the relationship between the motive and the implementation itself.

As one of Malaysian Standard, MS1500 is focused on halal food matters. This standard was established by the Malaysian Government to realize their dream of becoming the leader in the global halal market. However, there are still many food and beverage small and medium-sized entterprises owned by Indigenous Muslims in Malaysia who still take it for granted by claiming that their products are halal without ever signing up for the halal certificate or implementing MS1500.

The findings of this study can be used as an input for the Malaysian Government, so they will be able to plan any suitable programme that can promote the implementation of this standard.

The halal food industry has grown significantly around the world. By category of spending, the halal food and beverages industry holds the biggest share, with a value of about US$1,303bn in 2017 and is expected to reach US$1,863bn by 2023. These big opportunities have been captured by several countries in the world, including Malaysia. As a Moslem country, Malaysia aspires to be the halal hub and has aggressively worked towards becoming the key player in delivering halal food products. By understanding the motives behind the implementation of the halal standard by the food industry, we can develop strategies to expand the growth of the halal industry itself.

To the best of the authors’ knowledge, this is the first study of its kind that has been conducted to explore the motives behind the implementation of halal food standards by the food industry, especially in Malaysia. From the review of the current literature, it is found that studies on halal food certification and halal logo mainly focused on the consumer side instead of the industry side. On top of that, it is also found that previous studies mostly adopted two notable theories, namely, theory of reasoned action and theory of planned behaviour. To elaborate on and use plenty of other theories in performing a halal standard research, the three isomorphism pressure from institutional theory of DiMaggio and Powell has been chosen as a pertinent theory in this study. As a result, the theoretical gap and the uneven scope of halal food standard and certification research, with particular attention on the industry or manufacturer side, are expected to be bridged. This theory is also used to identify the most dominant motive. Moreover, this study examined the relationship between the motive behind standardization and the standardization itself.

This study reviews scholarly work in sustainable green logistics and remanufacturing (SGLR) and their subdisciplines, in combination with bibliometric, thematic and content analyses that provide a viewpoint on categorization and a future research agenda. This paper provides insight into current research trends in the subjects of interest by examining the most essential and most referenced articles promoting sustainability and climate-neutral logistics.

For the literature review, the authors extracted and sifted 2180 research and review papers for the period 2008–2023 from the Scopus database. The authors performed bibliometric and content analyses using multiple software programs such as Gephi, VOSviewer and R programming.

The SGLR papers can be grouped into seven clusters: (1) The circular economy facets; (2) Decarbonization of operations to nurture a climate-neutral business; (3) Green sustainable supply chain management; (4) Drivers and barriers of reverse logistics and the circular economy; (5) Business models for sustainable logistics and the circular economy; (6) Transportation problems in sustainable green logistics and (7) Digitalization of logistics and supply chain management.

In this review, fundamental ideas are established, research gaps are identified and multiple future research subjects are proposed. These propositions are categorized into three main research streams, i.e. (1) Digitalization of SGLR, (2) Enhancing scopes, sectors and industries in the context of SGLR and (3) Developing more efficient and effective climate-neutral and climate change-related solutions and promoting more environmental-related and sustainability research concerning SGLR. In addition, two conceptual models concerning SGLR and climate-neutral strategies are developed and presented for managers and practitioners to consider when adopting green and sustainability principles in supply chains. This review also highlights the need for academics to go beyond frameworks and build new techniques and instruments for monitoring SGLR performance in the real world.

This study provides an overview of the evolution of SGLR; it also clarifies concepts, environmental concerns and climate change practices, particularly those directed to supply chain management.