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The study showcases the social impact (online attention) of funded research compared to nonfunded for the BRICS nations. The key themes achieving online attention across the funded and nonfunded publications have also been identified.

A total of 1,507,931 articles published across the BRICS nations for a period of three (03) years were downloaded from the Clarivate Analytics' InCites database of Web of Science (WoS). “Funding Acknowledgement Analysis (FAA)” was used to identify the funded and nonfunded publications. The altmetric score of the top highly cited (1%) publications was gauged from the largest altmetric data provider, “Altmetric.com”, using the DOI of each publication. One-way ANOVA test was used to know the impact of funding on the mentions (altmetrics) across different data sources covered by Altmetric.com. The highly predominant keywords (hotspots) have been mapped using bibliometric software, “VOSviewer”.

The mentions across all the altmetric sources for funded research are higher compared to nonfunded research for all nations. It indicates the altmetric advantage for funded research, as funded publications are more discussed, tweeted, shared and have more readers and citations; thus, acquiring more social impact/online attention compared to nonfunded publications. The difference in means for funded and nonfunded publications varies across various altmetric sources and nations. Further, the authors’ keyword analysis reveals the prominence of the respective nation names in publications of the BRICS.

The study showcases the utility of indexing the funding information and whether research funding increases social impact return (online attention). It presents altmetrics as an important impact assessment and evaluation framework indicator, adding one more dimension to the research performance. The linking of funding information with the altmetric score can be used to assess the online attention and multi-flavoured impact of a particular funding programme and source/agency of a nation so that necessary strategies would be framed to improve the reach and impact of funded research. It identifies countries that achieve significant online attention for their funded publications compared to nonfunded ones, along with the key themes that can be utilised to frame research and investment plans.

The study represents the social impact of funded research compared to nonfunded across the BRICS nations.

The opening of government data is high on the policy agenda of governments worldwide. However, data release faces barriers due to limited support of civil servants, whereas the literature neglects civil servants' role in opening data. This paper aims at understanding why civil servants can be reluctant to support the disclosure of data. The authors developed a model to explain civil servants' behavioral intention to open data.

The authors test a series of hypotheses by collecting and analyzing survey data from 387 civil servants and by applying multivariate hierarchical regression.

The results indicate the factors influencing the behavior of civil servants. Social influences, performance expectancy, data management knowledge and risks have a significant influence. Personal characteristics control these effects.

Caution is needed to generalize the findings towards the support to open data provision by civil servants. Though the analyzed sample was limited to Brazil, other countries and cultures might yield different outcomes. Larger and more diversified samples might indicate significant effects on variables not found in this research.

The insights can be used to develop policies for increasing the support of civil servants towards governmental data disclosure.

This study suggests factors of influence to civil servants' behavior intentions to disclose governmental data. It results in a model of factors, specifically for their behavioral intention at the individual level.

The growing importance of environmental, social and governance (ESG) issues, as well as related performance planning, measuring and reporting, has spurred interest in linking corporate sustainability and performance management systems (PMSs). In this context, the aim of this paper is to provide companies with a framework for implementing the requirements of the corporate sustainability reporting directive (CSRD) through a sustainability balanced scorecard (SBSC). The framework will further the integration of sustainability with corporate governance.

The framework was grounded in the relevant literature and the CSRD requirements.

This paper provides companies with a novel framework for implementing the requirements of the CSRD through a SBSC. The framework specifies four key steps (i.e. identifying material themes, initial assessment, strategic formulation and action, and sustainability reporting) to integrate sustainability with corporate governance.

The framework supports managers’ decision-making processes in linking sustainability with strategy and providing a basis for integrating sustainability with corporate governance in organizations. The paper provides a way to practically address the CSRD requirements.

This is the first study integrating the emerging CSRD requirements with corporate governance. The paper advances discussion and debate by management scholars on how a SBSC can be practically implemented, providing details on how this may be achieved.

This paper aims to determine the significance of tourist walkability on three community-based tourism sustainability indicators, namely, the economic, social and environmental benefits and costs impacting community’s quality of life through the lens of the triple bottom line approach with the institutional theory.

This study views institutions as either enabling or restricting the sustainable community-based tourism because institutions influence resource integration and value assessment by the beneficiary. Moreover, institutions also lead the co-creation of sustainable community-based tourism among various stakeholders. Drawing on this conceptualisation, the notion of sustainable community-based tourism is filtered through the lens of institutional theory. Thus, this work approaches sustainable community-based tourism as a dynamic process of co-creating a tourist destination formed by different actors’ and institutions within the ecosystem of the tourist destination. Meanwhile, the triple bottom line benefits and costs experienced by the overall community would produce net effects on the residents’ perceptions of sustainable tourism.

This paper classifies both tangible and intangible costs and benefits because of tourist walkability and its triple bottom line trade-offs experienced by tourists and residents. This paper penetrates new grounds by reviewing the triple bottom line impacts of tourist walkability on residents’ quality of life. Government policies as mediating variable and national culture and individual personalities of tourists and residents as moderating variables were discussed. A conceptual framework named Tourist Walkability Sustainable Tourism Impact on Residents (TWSTIR) is proposed. Finally, a Sustainable Community-based Tourism Strategic (SCBTS) model which is based on the two dimensions of intensity of tourist walkability and residents’ quality of life is proposed.

Research limitations may include a lack of assessment on political, technological and legal issues, and therefore, future research is warranted in these three areas. Some emotions and attitudes of the residents may not be captured since the Gross National Index (Gross National Happiness) may have its inherent blind spots.

This paper would be of interest to the scholarly world, as its original idea and concluding research agenda are burrowing into a new sub-field of tourism research. In view of growth and degrowth of sustaining community-based tourism, the SCBTS model is presented to provide directions for tourism policymakers and entrepreneurs to formulate and implement appropriate strategy for the tourist walkability activity per se and investment in the accompanying infrastructure.

This paper also presents the sacrifices and inequities in the communities and the relevance of government policies, national culture and individual personalities of tourists and residents, in which the attention of tourism policymakers and the communities that thrive on the travel and tourism industry should not be neglected.

The idea and discussion of this paper is original. This paper burrows into a new sub-field of tourism research. Tourist walkability needs more attention from the scholars, as this tourist activity can have positive and negative effects on residents’ quality of life. The TWSTIR framework is developed to discuss the relationships of tourist walkability, triple bottom line concept and residents’ quality of life within the sustainable community-based tourism scope. The SCBTS model is presented for tourism policymakers and entrepreneurs to perform appropriate strategy for the tourist walkability activity and investment in the accompanying infrastructure.

This paper aims to propose a conceptual framework for integrating information and communication technologies (ICT) into teaching practices for educators in rural Ghana lacking computer and internet access. Bridging the rural–urban digital divide is critical for equitable quality education. This research identifies distinct infrastructure, financial, human, and socio-cultural challenges of ICT adoption in underserved Ghanaian schools through an exhaustive literature review. The framework provides tailored strategies to empower teachers to leverage ICT for innovative pedagogy despite limitations. Ultimately, the goal is to offer pragmatic, evidence-based solutions to advance ICT-enabled instruction and digital equity in marginalized settings.

This study utilizes a qualitative literature review methodology to develop a conceptual framework for ICT teaching techniques tailored to the rural Ghanaian context. Published empirical studies, theoretical papers, and reports focused on ICT education in developing countries, particularly sub-Saharan Africa, were systematically reviewed across multidisciplinary databases. Relevant theories and models, like TPACK and SAMR, were analyzed to determine appropriate modifications for the framework design. The proposed strategies emphasize affordable technologies, teacher training, localized content, and culturally relevant pedagogies selected based on evidence from literature to address the unique barriers and needs of the rural setting.

The literature review revealed profound infrastructure, financial, human, and socio-cultural barriers to ICT adoption in rural Ghanaian schools. These include lack of electricity, internet, hardware, and software alongside inadequate teacher training and support. The proposed conceptual framework offers solutions including leveraging low-cost technologies like mobile devices, prioritizing teacher professional development, developing localized digitally-enabled resources, and fostering community participation. Culturally relevant pedagogies are also emphasized. This tailored, evidence-based approach holds promise for enhancing ICT-enabled instruction and bridging digital divides to promote equitable quality education. Further findings will emerge through framework implementation and evaluation.

This conceptual framework requires implementation and evaluation to truly determine its impact and effectiveness in the intended rural Ghanaian context. As a literature review, primary data collection was not undertaken. Practical application of the framework in schools can yield direct insights through surveys, interviews, observations, and analysis of key educational outcomes pre and post-implementation. Comparisons with control groups may further illuminate its efficacy. Monitoring and adaptation over time is also essential. Ultimately, this research sets the foundation for praxis-oriented work transforming ICT integration in marginalized communities to advance digital equity and inclusion.

This research provides an evidence-based, context-aware framework with pragmatic solutions to enhance ICT-enabled teaching and learning in underserved rural Ghanaian schools. It offers guidance to teachers, administrators, and policymakers on integrating technology despite infrastructure and resource constraints. The emphasis on cost-effective innovations, educator training, localized content, and community participation can inform planning and investments in ICT education. Broader applications include adapting the framework for other developing country contexts facing comparable challenges. Overall, this work promotes digital equity and quality education access, catalyzing social development and aligning with the UN Sustainable Development Goals.

This research highlights the urgent need to address digital divides exacerbating educational inequalities between rural and urban communities in Ghana. Lack of technology access and utilization in rural schools threatens to widen gaps in skills, capabilities, and opportunities for students. Strategic integration of ICT can promote social inclusion, cultivate digital literacy, and equip youth to participate in the global digital economy, thereby enhancing prospects. More broadly, advancing digital equity and ICT-enabled education empowers marginalized groups, fosters community empowerment, and drives progressive social change. This work underscores that localized, context-appropriate solutions are pivotal for promoting development and social justice.

This research fills a crucial gap by proposing a conceptual framework tailored specifically for integrating ICT in teaching practices in rural Ghanaian schools lacking digital access, responding to context-specific barriers and needs. While extensive literature examines ICT education models globally, few studies offer localized strategies for resource-constrained environments. This framework adapts established models based on a systematic literature review, emphasizing affordability, capacity building, and cultural relevance. By synthesizing evidence-based, pragmatic solutions to advance ICT-enabled instruction in marginalized settings, this work provides a valuable foundation for praxis transforming rural education. The localization approach could inform frameworks for other developing regions.

The purpose of this paper is to present a conceptual framework that explores the determinants, mechanisms and consequences of reporting on the United Nations Sustainable Development Goals (UN SDGs) by universities. The framework considers the relationship between reporting on the SDGs and the three main activities of universities: research, teaching and service. As universities hold a unique position in society, understanding their experiences with SDG reporting offers insights into the promotion and integration of SDGs into reporting and practice more broadly.

The paper adopts a conceptual approach and draws on existing literature to develop a framework for understanding reporting on the UN SDGs by universities. The framework considers the challenges faced by universities in providing sustainability information and examines the motivations and outcomes associated with reporting. It also explores the coordination and collaboration necessary across departments within universities and discusses the risks associated with greenwashing.

The paper highlights that reporting on the UN SDGs can enhance university engagement with stakeholders, improve their reputation, and foster innovation and transdisciplinary research ideas. However, universities encounter challenges such as limited data availability, resource constraints, lack of coordination and competing priorities. The growing scepticism surrounding reporting motives has led to increased allegations of greenwashing within the sector.

This paper contributes to the accounting literature by presenting a comprehensive framework that explores the determinants, mechanisms and consequences of reporting on the UN SDGs by universities. The framework offers insights into how reporting on SDGs can lead to embedding the SDGs in research, teaching and service activities and can be adapted to other organisational contexts. The paper also emphasises the need for further research on the mechanisms of reporting, which play a crucial role in driving long-lasting change.

The purpose of this study is to contribute to the discussion surrounding the definition of accounting proposed by Carnegie et al. (2021a, 2021b) and further elaborated by Carnegie et al. (2023) from/under an institutionalist political-economy (IPE) based foundation and to specifically extend this approach to the arena of social and environmental accounting (SEA).

By adopting an IPE approach to SEA, this study offers a critique of the use of the notion of capital to refer to nature and people in SEA frameworks and standards.

A SEA framework based on the capabilities approach is proposed based on the concepts of human capabilities and global commons for the purpose of preserving the commons and enabling the flourishing of present and future generations.

The proposed framework allows the engagement of accounting community, in particular SEA researchers, with and contribution to such well-established initiatives as the Planetary Boundaries framework and the human development reports initiative of the United Nations Development Programme.

Based on the capability approach, this study applies Carnegie et al.’s (2023) framework to SEA. This new approach more attuned to the pursuit of sustainable human development and the sustainable development goals, may contribute to turning accounting into a major positive force through its impacts on the world, expressly upon organisations, people and nature.

The study evaluates the role of institutional framework and macroeconomic instability on financial market development among emerging economies.

The study uses panel data compiled from 32 countries from the sub-region of Sub-Sahara Africa (SSA), covering the period starting from 1996 to 2019. Empirical analyses were carried out using the two-step system generalized method of moments (TS-GMM) statistical framework.

Reviewed results suggest that institutional quality, effective governance and corruption control have a significant positive impact on financial market development among economies in the sub-region. Further empirical estimates show that macroeconomic risk and macroeconomic uncertainty have significant adverse effects on financial market development. Additionally, reported empirical estimates suggest that an improved institutional framework has the potential to lessen the adverse effect of macroeconomic instability on financial market development among economies in the sub-region.

The uniqueness of this empirical inquiry compared to related studies in the present literature stems from the fact that studies employing similar empirical approaches on the subject matter for economies in the sub-region are rare. Additionally, the analysis pursued in this study employs critical variables whose impact on financial market performance in the sub-region has not been examined per our review. These variables include indexes such as macroeconomic risk and institutional quality, which are unique to this study based on their construction; these indexes are generated using a principal component analysis procedure with different underlying variables compared to what may be found in the literature.

Corporate Social Responsibility (CSR) reporting has been widely accepted as a vital tool for communicating with stakeholders on a range of social, environmental, and governance issues, but how companies define, interpret, apply, integrate, and communicate their CSR efforts and impacts in corporate reporting is anything but a straightforward task. The purpose of this chapter is to explore the concept of materiality in CSR reporting and demonstrate practical examples of good CSR and Sustainable Development Goals (SDGs) reporting practices. We chose the aviation industry because of its economic relevance, constant growth, and future expected changes in the aftermath of COVID-19. In addition, airlines affect many of the SDGs directly and indirectly with contending results. This chapter is timely because of the growing willingness by companies to integrate CSR and environmental, social, and governance (ESG) thinking into the corporate strategy and business operations using materiality assessment and enhancing their competitive advantage and ability to maintain long-term value and because ESG and ethical investing have become part of the mainstream investing. Thus, this chapter contributes to an understanding of the wide range of existing and new reporting frameworks and regulations and reinforces the importance of discussing how this diversity of approaches can affect the work toward worldwide comparability of CSR and sustainability reporting.