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The study aims to identify novel open-access institutional repository (OAIR) implementation barriers and explain how they evolve. It also aims to extend theoretical insights into the information technology (IT) implementation literature.

The study adopted the interpretive philosophy, the inductive research approach and qualitative case study research method. Three Nigerian universities served as the case research contexts. The unstructured in-depth interview and the participatory observation were adopted as the data collection instruments. The qualitative data collected were analysed using thematic data analysis technique.

Findings show that IR implementation barriers evolved from global, organisational and individual implementation levels in the research contexts. Results specifically reveal how easy access to ideas and information and easy movement of people across international boundaries constituted globalisation trend-driven OAIR implementation barriers given their influence on OAIR implementation activities at the organisational and individual implementation levels. The two factors led to overambitious craving for information technology (IT) implementation and inadequate OAIR implementation success factors at the organisational level in the research contexts. They also led to conflicting IR implementation ideas and information at the individual level in the research contexts.

The primary limitation of the research is the adoption of qualitative case study research method which makes its findings not generalisable. The study comprised only three Nigerian universities. However, the study provides plausible insights that explain how OAIR implementation barriers emanate at the organisational and individual levels due to two globalisation trends: easy access to ideas and information and easy movement of people across international boundaries.

The study points out the need for OAIR implementers to assess how easy access to information and ideas and easy movement of people across international boundaries influence the evolution of conflicting OAIR implementation ideas and information at the individual level, and overambitious craving for IT implementation and setting inadequate OAIR implementation success factors at the organisational level. The study extends views in past studies that propose that OAIR implementation barriers only emanate at organisational and individual levels, that is, only within universities involved in OAIR implementation and among individuals working in the universities.

The study argues that OAIR implementation consists of three implementation levels: individual, organisational and global. It provides stakeholders with the information that there is a third OAIR implementation level.

Data validity, sample validity and novel findings are the hallmarks of the study's originality. Study data consist of first-hand experiences and information derived during participatory observation and in-depth interviews with research participants. The participants were purposively selected, given their participation in OAIR implementation in the research contexts. Study findings on the connections among global, organisational and individual OAIR implementation levels and how their relationships lead to OAIR implementation barriers are novel.

This study aims to explore the present status of open-source institutional repository (IR) software’s usage in the university libraries of Islamabad. This study also investigates the views, satisfaction level and challenges of librarians in the adoption and use of IR software.

A survey was conducted to collect data from the Library Information Science (LIS) professionals working in the university libraries of Islamabad. Data were collected from all library professionals of the Islamabad university libraries by using a structured questionnaire. Out of the total 104 LIS professionals, 84 participated in the study with a response ratio of 80.76%.

The findings disclose that out of 23 universities recognized by Higher Education Commission (HEC) in Islamabad, 17 (public and private) have developed IRs. Currently, university libraries that have fully implemented the IRs are less as compared with those universities that have partially implemented IR software. However, a good number of university libraries are in the process to develop IRs. Free and open-source software is being used mostly in libraries as compared with in-house developed, locally developed or commercial software. The opinion of librarians about using IR software expressed a positive attitude of librarians. Some of the major challenges encountered by the librarians in using open-source IR software include selection of suitable software and materials for digitization, lack of cooperation from the parent organization, inadequate training opportunities and lack of skilled staff.

This study is geographically limited to the university libraries in Islamabad.

This study will encourage the Pakistani LIS professionals to use open-source software for the development of IRs in their libraries.

This study concludes that the development of IRs in university libraries is a need of the hour. Although the launching of IRs requires certain skills and competencies, Pakistani librarians can overcome these challenges by mastering the ICT skills.

The purpose of this paper is to explore the perceived benefits of integrated reporting (IR) and factors influencing the motives that supervisory board members (SBMs) have for advocating a change towards IR implementation.

An exploratory survey study was conducted to investigate the influence of external market conditions, internal organizational conditions and observed benefits on the motivation to advocate IR adoption in companies that have not yet implemented IR. A unique set of survey data from 62 SBMs of Dutch companies was used for analysing the propositions derived from IR literature and based on institutional theory, legitimacy theory and diffusion of innovation theory.

The respondents indicated to be supportive of IR adoption. SBMs who had experienced the implementation of IR observed that IR offers benefits. Their motives for advocating a change towards IR in companies that had not implemented IR were influenced most by the observed benefits in IR companies. SBMs only involved in companies that had not adopted IR are motivated to support IR adoption to a similar extent. These findings suggest that directly observed benefits by SBMs need to exceed a considerable minimum level before these SBMs are more motived to advocate IR than their peers who have not witnessed the implementation of IR and that experiences are shared across companies. The motivation of both groups is influenced by external market conditions but not by internal organizational conditions.

The findings have implications for potential IR adopters and institutions promoting the further diffusion of IR as they emphasize the need for tangible benefits of IR and confirm that sharing good practices and benefits of IR can provide a catalyst for IR adoption. The findings contribute to the understanding of the motivation of SBMs as an important organizational condition for implementing IR as this study provides insights in the factors that drive this motivation of key actors influencing the decision to implement IR. Furthermore, the finding that these factors predominantly comprise tangible results and external market conditions is relevant from an organizational change perspective.

Understanding the mechanisms of IR-adoption decisions provides a relevant basis for deploying programmes promoting IR as a general reporting standard. This could provide society and a broad range of stakeholders with access to information incorporated in integrated reports. It could ultimately have a major impact on society by improving decision-making and increasing the long-term sustainability of organizations and their relations with stakeholders.

This study provides preliminary empirical evidence concerning the perspectives of SBMs on their motives for advocating IR, based on a unique sample from a country that has been involved with IR from its start.

This paper aims to explore the perspectives of corporate report preparers and other stakeholders on integrated reporting (IR) in a major Southeast Asian economy.

A survey is used to explore perspectives on IR.

There is a limited level of knowledge regarding IR, but a high level of interest. Corporate report preparers paradoxically state that they can see the benefits of IR, yet they are reluctant to implement it.

Changes to university curricula, training sessions, seminars and conferences may be needed to disseminate information regarding IR.

IR implementation may be stymied by the low levels of knowledge in Southeast Asia and hence lack of demand from stakeholders. High-quality reporting generally supports capital flows into a region and thus influences economic and social well-being. The integrated financial and non-financial information needs of stakeholders thus have an indirect impact on society.

Southeast Asia is an economic powerhouse and home to hundreds of millions of people. It is important to understand the potential for IR in this region. This is the first survey of its kind to explore these matters.

This paper aims to investigate social influences on the UK integrated reporting (<IR>) adoption and implementation.

The study was based on in-depth semi-structured interviews with 36 senior executives actively involved in <IR> within 17 organisations.

Main social influences on adoption externally were reported design consultants and to a lesser extent, external auditors, primarily to legitimise <IR>. Internal influences were board support for <IR>, with the main driver being the mind-set of the CFO/Chairman to drive sustainability throughout the organisation or to regain trust in society. Social influences aiding further diffusion at the implementation stage came from three external sources: business networks; report design consultants; and external auditors. Internal influences in driving <IR> diffusion within organisations were identified in five functional areas, with finance, sustainability and communications functions exerting the greatest external influence on the diffusion of <IR>.

This research study was limited by the small sample of organisations that participated, although significant efforts were made to ensure that the sample incorporated the majority of early adopter UK organisations who demonstrated best practice in <IR>. Therefore, the findings are specific to the research context and do not represent statistical generalisations.

Empirical evidence identifying social influences from a practitioner perspective provides recommendations as to how <IR> may be further diffused in the future.

<IR> creates the potential to significantly improve the long-term health of corporations and the external environment they impact through consideration of the three indivisible and integrated dimensions of sustainable development, the economy, society and the environment and can contribute to a sustainable society by providing the opportunity for organisations to respond to the UN Sustainable Development Goals. This highlights the significance of the research, which aims to gain insights into <IR> social influences which can assist in the adoption and implementation of <IR>.

This is the first comprehensive study of social influences on the <IR> adoption and implementation practices in the UK. It incorporates recommendations to improve the likelihood of subsequent adoption and diffusion of <IR> based on the findings.

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.

This chapter investigates how integrated reporting (IR) can contribute to a better corporate social responsibility (CSR) implementation through diffusion and adoption of CSR practices and actually applying the CSR discourse. Based on innovation diffusion theory, we intend to analyse the diffusion and adoption of CSR on the grounds of IR. The purpose of this study is to demonstrate that IR does indeed represent a mean of reducing the gaps between CSR discourse and its implementation. In order to select the most relevant papers in the area of CSR and IR, we applied the method of positive research. Therefore, the review of literature was made by analysing various theoretical and empirical studies. Setting the main coordinates for CSR and IR through theoretical background, we continue with an empirical analysis on 23 companies that voluntarily publish integrated reports. We intend to demonstrate that IR encourages a diffusion of CSR practices, as companies become more interested in their CSR behaviour.

This study aims to summarise the findings of the perceptions of Chief Executive Officers (CEOs), Chief Financial Officers (CFOs) and senior executives of South African listed companies on the perceived benefits and implementation challenges as a result of implementing integrated reporting (IR) requirements, as well as motives for preparing an integrated report; it is performed two years into the South African IR regime,. South African-listed companies are among the first in the world to be subject to compliance with IR requirements in terms of stock exchange listing requirements. IR, as a novel and evolutionary step in corporate reporting, along with the influence that integrated thinking and IR principles will have on companies, has been the subject of global debate in recent years.

The research instrument used in the study comprised a self-administered Web-based survey aimed at CEOs and CFOs of all South African listed companies. The survey was validated by a pre-trail and data analysed by a statistician to ensure reliability.

The study revealed that listed companies, in a mandated regulatory regime implemented in a short period with reference to a highly prescriptive draft framework, attach value to the IR process primarily from the perspective of their corporate reputation, investor needs and stakeholder engagement and relations. This strengthens the business case for voluntary IR as a reporting regime. Advancement of corporate reputation appears to be a key motive to compile an integrated report, secondary to compliance as a primary motive. This indicates the perceived corporate legitimising effect of producing an integrated report. Furthermore, managers are more motivated by the legitimising aspect of advancing corporate reputation and stakeholder needs in compiling the integrated report than satisfying investor needs. This results in a disconnect between the perceived audience of the report by managers and the intended audience of the report as providers of capital as envisioned by the IIRC, which should be a matter for future consideration. Better resource allocation decisions and cost reductions are not indicated as an outcome of IR in the study. Furthermore, substantial changes to management information systems, with associated costs, would be required by companies to satisfy the requirements of the report content. The study revealed that the anticipated benefit of a company reconsidering its business model and encouraging sustainable product development is not perceived to be a material outcome in companies that implement IR, nor is assessing economic value creation and strategy considered a key motive for companies to compile an integrated report.

Further validation of the survey by statistical methods in addition to the pre-trial of the survey was not considered viable by the statistician in view of the limited amount of data. This may be viewed as a potential limitation of the study. Statistical analysis must also be interpreted with caution given the limited amount of data available for analysis. Other limitations include the fact that certain industries are too heavily represented instead of there being a mix of industries representing the entire market listed on the JSE, and that a substantial proportion of the companies are large listed companies and Socially Responsible Investment (SRI) Constituents. As a result, the results may not be representative of the overall market listed on the JSE.

Managers are more motivated by the legitimising aspect of advancing corporate reputation and stakeholder needs in compiling the integrated report than satisfying investor needs, while the intended audience of the report in the framework is the providers of financial capital. This needs to be considered in the future development of regulations and frameworks. Furthermore, policymakers and regulators should exercise caution in the early stages of IR, when there is still a lack of evidence to support significant short-term changes in reconsidering the business model as well as sustainable product development that could be convincingly attributed to mandatory IR. It is, therefore, critical that policymakers, government and regulators strive towards creating a wider enabling environment to advance sustainable product development and sustainable business models. This can include establishing incentives to encourage the development of sustainable products, or other incentives that serve to align business objectives with national and global objectives and frameworks. Industry bodies can play a significant role in developing universal industry standards in this regard. Consideration should further be given to implementing regulatory mechanisms for advancing and possibly enforcing responsible investment practices as a measure to fully engage business in the critical shift towards sustainable business practices.

The study is significant from a global perspective because IR and integrated thinking form a new and globally developing concept and the potential benefits and expected outcomes from an organisational perspective thereof for companies are currently the subject of continued global debate. This study aims to provide valuable insights into and understanding of the perceived organisational benefits of implementing IR requirements, as well as serves to highlight the challenge areas experienced in South African companies by compliance with IR requirements. The study also contributes towards the debate of motives of managers for producing an integrated report and how this will affect future directions.

In this paper, the implementation of lean manufacturing and six sigma practices among Malaysian manufacturing SMEs toward achieving sustainable performance was investigated. Furthermore, intention to implement IR 4.0 technologies among manufacturing SMEs was also examined.

The primary data were collected from 120 manufacturing SMEs across Malaysia using organization as the unit of analysis. The data were collected using the six-point Likert scale questionnaire.

Based on research findings, about 86% Malaysian manufacturing SMEs implement 6s. Nevertheless, lean and 6s has an influence on sustainable performance among Malaysian manufacturing SMEs. Only about 32.5% Malaysian manufacturing SMEs have the intention to implement IR 4.0 technologies. This study results imply that IR 4.0 technologies implementation among Malaysian manufacturing SMEs are still at infant stage though lean and 6s concept is known by the manufacturing SMEs.

This study has implications for future researchers to explore application of IR 4.0 technologies among manufacturing SMEs. Therefore, there is need to create awareness about the application of IR 4.0 technologies suitable for manufacturing SMEs in order to remain sustainable for local and foreign competitors. From the perspective of system theory, there is an interconnection network across each department in a whole system. More so, sustainable performance can continuously change and improve the system in any organization.

From the view of SMEs policy makers, this study should be use to encourage SMEs to adopt technologically inclined practices. Accordingly, this research recommends government bodies to help support the implementation of sustainable practices due to their sizes and inadequate resources involved. Therefore, the role of government in providing suitable policies that could be beneficial to manufacturing SMEs toward achieving sustainable practices cannot be overlooked. Through proper government support, Malaysian manufacturing SMEs will be able to survive both locally and internationally and also gain competitive advantage.

The main contribution of this paper includes integrated effect of lean manufacturing practices and six sigma implementation among manufacturing SMEs and prioritizing implementation of IR 4.0 technologies to be executed by manufacturing SMEs.

This paper aims to examine the levels of integrated reporting disclosure alignment in annual reports by listed firms in Vietnam and the factors influencing these disclosure levels.

Drawing on a sample of 200 listed firms in Vietnam in 2017, the authors constructed a disclosure index based on the content of the International Integrated Reporting Committee (IIRC) Framework. Using this index, the study measures the extent to which Vietnamese listed firms’ annual reports include the content elements required by the integrated reporting (IR) Framework. The study performs ordinary least square regression to investigate the influencing factors.

The study documents that, on average, Vietnamese listed firms disclose about 43% of the information required by the IIRC Framework. The disclosure levels are positively associated with manufacturing firms, board independence, foreign ownership, government ownership, audit quality and firm size.

Integrated reports have been widely adopted in many countries, but it is still a new issue in Vietnam. This is the first paper providing some insights into the inclusion of the content elements required by the IR Framework by listed firms in Vietnam. It also contributes to the disclosure literature by providing empirical evidence on the factors influencing these disclosure levels. Deriving from the findings, the authors offer recommendations for policymakers on the issue of regulating and implementing IR in Vietnam.