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Proposes a system in which the information superhighway can be built, maintained and routinely upgraded by the efforts of multitudes of small scale servers looking after only their own individual economic interests. Each server will be classified as either a “parasitic” server or an “integrated” server. At a given band‐width level, integrated servers are equal to each other in their network, but parasitic servers will be functionally dependent on their integrated parent servers to which they must pay a fee. Although it is initially cheaper to open a parasitic server, economic incentive will motivate owners of parasitic servers to make their servers integrated. The primeval seed of this network will be a structure composed of three servers arranged in a triangle called the “base delta.” The first integrated servers will be connected to each of the three base delta servers. Later, servers will have to be connected to at least three other integrated servers to qualify as integrated servers. Each base delta will have a territory extending from it that, when intermeshed with other base delta territories, will become “integrated” base delta territories. All integrated servers within integrated base delta territories are equal to each other in function. The aim is to motivate the owners of independent small‐scale servers in such a way as to cover the globe with integrated base delta territories.

It is suggested that a common understanding of integrated care between multi‐professional staff is vital to prevent barriers to unification and quality of care. This paper examines qualitative data from PROCARE, a recently completed European project on integrated care for older people, to put forward an interpretation of what integrated care means to staff. Through thematic analysis, four main clusters were identified. The paper suggests that, while the analysis revealed a common and inter‐related European interpretation that was somewhat idealised and moralistic, this was countered by challenges to its implementation that were inseparable from the rhetoric. The paper suggests that a collective, morally strong understanding is unable to prevent barriers to integrated care, and that tensions between services remain a prominent impediment.

This study aims to investigate the role of institutional and stakeholder interaction in the development of integrated reporting policy by the International Integrated Reporting Council (IIRC). It helps advance the theory of integrated reporting and offers insights into its fundamental concepts and relevant issues.

A flexible pattern-matching qualitative research approach is used and an analytical framework of integrated reporting historical foundations and conceptual background is developed. An IIRC case analysis is conducted by using a chronological content analysis of the International Integrated Reporting Framework and related initiatives and publications for integrated reporting policy pronouncements.

Institutional and stakeholder pressures within both the organization’s macro and micro contexts have played an effective role in transforming corporate reporting practices. In an integrated reporting context, institutional forces of normative and mimetic isomorphism seem to have more influence on organizations than coercive pressures, where stakeholder pressures with limited official power derive influence from their legitimacy while urgency is evidently implied. Findings indicate that integrated reporting policy has emerged analogously with the institutional environment and stakeholders’ expectations. The distinct nature of integrated reporting has caused a paradigm shift from silo thinking of wealth creation to integrated thinking of value creation.

This is an exploratory study that does not consider different prominent integrated reporting models. It has important implications for policymakers in articulating the integration of financial and nonfinancial metrics for reporting overall corporate performance. It can help academics build on integrated reporting foundations for conducting future research and assist practitioners in operationalizing integrated reporting policy into practice. Moreover, it has potential prospects for international business in developing integrated reporting policies and strategies aimed at creating mutual value in specific international contexts.

Integrated reporting represents a new internationally developing reporting trend with distinct reporting features and foundations for value creation. The study provides considerable addition to emerging research into the growing awareness of integrated reporting policy, develops a conceptual model of institutional and stakeholder interaction and theorizes on such interplay, identifies the potential influences under which integrated reporting is likely to occur and offers key insights into integrated reporting policy. Hence, it contributes to the ongoing global challenge of promoting the reporting transition to integrated reporting and its perceived future endorsement.

This study aims to apply the theory of planned behavior, the theory of stakeholders, the theory of technology acceptance to evaluate the factors that affect the application of integrated reporting in Vietnamese listed companies.

Quantitative research method was used through survey questionnaire. Research data is collected from 144 directors, accountants, administrators of companies listed on Vietnam stock market in the period 2020–2022. Multivariable regression analysis is performed with three independent variables: usefulness, ease of use and environmental influence. Dependent variable is intended to apply integrated report.

Research results show that all independent variables have a positive impact on the dependent variable. In particular, the environment influence variable has the largest impact (0.443), followed by the level of impact of Usefulness” variable and “Ease of use” variable are 0.243 and 0.241, respectively. The regression model manages to explain 52.8% of the impact of the factors on the application of integrated reports. An analysis of the differences between groups of enterprises by staff size and capital size is carried out, the results hereof show that large enterprises tend to apply more integrated reporting. From the research results, the authors propose recommendations to promote the application of integrated reporting in Vietnamese enterprises to gradually improve the quality of information disclosure, attract investment and accelerate international economic integration.

The study evaluates the current situation of integrated reporting of Vietnamese companies to understand the factors affecting the use of integrated reporting, from which to propose recommendations to promote the application of integrated reporting in Vietnamese enterprises to gradually improve the quality of information disclosure, attract investment and accelerate international economic integration.

Building on stimulus organism response theory, this study aims to examine the influence of Integrated store service quality (ISSQ) on omnichannel shoppers’ attachment to the integrated store with the mediating role of omnichannel customer engagement (CE) dimensions (absorptive attention, enthusiastic participation and social connection). This research demonstrates the effect of customers’ attachment to the integrated store on the willingness to pay more for omnichannel services and products of the retailer, their cross-buying behaviors in future purchases and loyal webrooming intentions. The moderating role of perceived relationship investment and alternative retailer attractiveness (ARA) in a few proposed relationships was also tested.

The research is descriptive, quantitative and cross-sectional investigation. A purposive sampling technique was used for selecting the study respondents. The data was collected from n = 589 Indian omnichannel shoppers who have experience shopping in the brick and mortar store of channel-integrated stores using a validated self-administered questionnaire. The proposed conceptual model was tested using PLS-SEM.

The results indicate that omnichannel CE dimensions (absorptive attention, enthusiastic participation and social connection) positively mediate the relationship between ISSQ and customer attachment to the store. Customer attachment to the store significantly impacts their willingness to pay more, cross-buying behaviors and loyal webrooming intentions. The moderating effect of the customer-perceived relationship investment and ARA revealed that it significantly impacted the relationship between ISSQ and willingness to pay more, cross-buying behaviors and loyal webrooming intentions. This research also demonstrated the direct impact of ISSQ on willingness to pay more, cross-buying behaviors, loyal webrooming intentions and the indirect impact through different CE dimensions and attachment with the store.

The study is conducted in the Indian population, where omnichannel retailing is still nascent.

This study addresses the need to investigate the impact of CE and their attachment to stores driven by the in-store service quality of integrated stores on the various postpurchase consumer behaviors. To the best of the authors’ knowledge, this study is the first to show that ISSQ might affect their willingness to pay more, cross-buying behaviors and loyal webrooming intentions through different CE dimensions and their attachment to the store. The moderating effect of customer-perceived ARA and their perception of retailers’ investment in a relationship on proposed hypotheses was also tested.

Performance measures are an important mediating mechanism that influences the design and delivery of care. Unfortunately, it is still commonly the case that acute care indicators are employed to assess the efficacy of integrated care. This hinders the ability to accurately assess and continuously improve integrated care efforts for priority populations, including older persons who live with complex health and social care requirements. A core set of indicators is needed from which to assess the quality and impact of integrated care on these older persons and care partners.

A modified Delphi process was employed that comprised of the following steps: (1) selection of an indicator inventory (2) defining criteria for ranking and achieving consensus, (3) recruiting participants, (4) iterative voting rounds and analysis and (5) selection of a core indicator set.

The study produced a core set of 16 indicators of integrated care that pertain to older persons who live with health and social care requirements. The set can be applied by health and social care organizations and systems to assess the quality and impact of integrated care for this population across the continuum of care.

Although the gap in the availability of relevant indicators was the impetus for the study, this also meant there was a dearth of validated indicators to draw from. There are significant gaps in commonly used data sets with respect to indicators of integrated care as it relates to older persons and care partner.

The indicator set is intended to follow the older person and care partner throughout their health journey, enabling a whole systems view of their care. The set can be used in full or in part by health and social care systems and organizations across various primary, acute, rehabilitative and community settings for program development and evaluation purposes.

The core set of indicators that emerged out of this study is a first step toward ensuring that older persons who live with complex health and social care requirements and their care partners receive quality integrated care across the continuum of care.

The findings are informed by the perspectives of older persons, care partners and healthcare professionals. Future research is needed to test, validate and potentially expand the indicator set.

The problems that face health service delivery across different countries are compounded by financial, political, institutional and technical deficiencies. Yet, the role of technological aspects in the procurement of health commodities and health service delivery system requires in-depth exploration. This study bridges this gap by examining the mediating effect of an integrated health commodities procurement system on the relationship between responsiveness and health service delivery.

Data for this study were collected from 274 respondents, comprising procurement staff and pharmacists using a cross-sectional questionnaire survey. A total of 28 government-owned hospitals from 6 regions in the Southern Highland of Tanzania were sampled for observation. Confirmatory factor analysis (CFA) and structural equation modelling (SEM) were used for data analysis.

The results of the study revealed a positive and significant relationship between responsiveness and integrated health commodities procurement system (β = 0.572, p < 0.001). Responsiveness positively and significantly affects health service delivery (β = 0.175, p = 0.004). The results also show that integrated health commodities procurement system is positive and significantly related to health service delivery (β = 0.264, p < 0.001). Lastly, the bootstrapping confidence intervals revealed that an integrated health commodities procurement system significantly mediates the relationship between responsiveness and health service delivery.

To strengthen the health service delivery system, the study recommends enforcing internal control mechanisms and supporting policies that will monitor and evaluate the effectiveness of the integrated health commodities procurement system and service practitioners' responsiveness. Moreover, health service managers should ensure that the planning, procurement and distribution of health commodities are fully and effectively integrated at each node of the health supply chain.

The study contributes to the body of knowledge which examines the efficacy of health service delivery from procurement perspective. To the best of the author's knowledge, this is the first study that offers empirical evidence for the mediating effect of integrated health commodities procurement system on the link between responsiveness and health service delivery.

The coronavirus (COVID-19) pandemic has led to a surge in demand for health-care facilities, medicines, vaccines and other health-care items. The purpose of this study is to investigate different facets of integrated Green Lean Six Sigma and Industry 4.0 approach in the context of COVID-19 for better healthcare management. Integrating Green Lean Six Sigma (GLSS) and Industry 4.0 (I4.0) has the potential to meet the modern demand of health-care units and also leads to improving the quality of inpatient care with better safety, hygiene and real-time diagnoses. A systematic review has been conducted to determine the tools/techniques, challenges, application areas and potential benefits for the adoption of an integrated GLSS-I4.0 approach within health-care facilities from the perspective of COVID management. Further, a conceptual framework of integrated GLSS-I4.0 has been proposed for better COVID management.

To conduct the literature review, the authors used the preferred reporting items for systematic reviews and meta-analysis and covers relevant papers from the arrival of COVID-19. Based on the systematic understanding of the different facets of the integrated GLSS-I4.0 approach and through insights of experts (academicians and health-care personnel), a conceptual framework is proposed to combat COVID-19 for better detection, prevention and cure.

The systematic review presented here provides different avenues to comprehend the different facets of the integrated GLSS-I4.0 approach in different areas of COVID health-care management. In this study, the proposed framework reveals that the Internet of Things, big data and artificial intelligence are the major constituents of I4.0 technologies that lead to better COVID management. Moreover, integration of I4.0 with GLSS aids during different stages of the COVID management, right from diagnosis, manufacture of items and inpatient and outpatient care of the affected person.

This study provides a significant knowledge database to the practitioners by understanding different tools and techniques of an integrated approach for better COVID management. Moreover, the proposed framework aids to grab day-to-day information from the affected people and ensures reduced hospital stay with better space utilization and the creation of a healthy environment around the patient. This inclusive implementation of the proposed framework will enhance knowledge base in medical areas and provides different novel prospects to combat other medical urgencies.

To the best of the authors’ knowledge, this study is the first of its kind to review different facets of the integrated GLSS-I4.0 approach with a view of the COVID health-care perspective and provides a conceptual framework.

This study aims to focus on automated text analyses (ATAs) of sustainability and integrated reporting as a recent approach in empirical–quantitative research.

Based on legitimacy theory, the author conducts a structured literature review and includes 38 quantitative peer-reviewed empirical (archival) studies on specific determinants and consequences of sustainability and integrated reporting. The paper makes a clear distinction between analyses of reports due to readability, tone, similarity and specific topics. In line with prior studies, it is assumed that more readable reports with less tone and similarity relate to increased reporting quality.

In line with legitimacy theory, there are empirical indications that specific corporate governance variables, other firm characteristics and regulatory issues have a main impact on the quality of sustainability and integrated reporting. Furthermore, increased reporting quality leads to positive market reactions in line with the business case argument.

The author deduces useful recommendations for future research to motivate researchers to include ATA of sustainability and integrated reports. Among others, future research should recognize sustainable and behavioral corporate governance determinants and analyze other stakeholders’ reactions.

As both stakeholders’ demands on sustainability and integrated reporting have increased since the financial crisis of 2008–2009, firms should increase the quality of reporting processes.

This analysis makes major contributions to prior research by including both sustainability and integrated reporting, based on ATA. ATAs play a prominent role in recent empirical research to evaluate possible drivers and consequences of sustainability and integrated reports. ATA may contribute to increased validity of empirical–quantitative research in comparison to classical manual content analyses, especially due to future CSR washing analyses.

The study aims to empirically investigate whether the disclosure of Sustainable Development Goals (SDGs) affects the level of integrated thinking and reporting (ITR) on a sample of European listed companies.

The sample focusses on companies listed to the STOXX Europe 600 Index. Data have been gathered from Refinitiv DataStream for the period 2019–2020 for the measures of ITR level and SDG disclosure. Then, a multivariate regression analysis is developed to test whether or not, and if so, to what extent, SDG disclosure affects the level of ITR.

SDG disclosure has been increased over time and companies have primarily focussed on SDG 8, SDG12 and SDG 13 demonstrating their awareness on sustainability issues close to the core business and on the climate urgency. Furthermore, SDG disclosure leads to a higher level of ITR meaning that SDG disclosure is an important pillar contributing to ITR.

The empirical analysis has not deeply investigated each component of ITR and SDG disclosure.

The research can be useful for companies aiming to improve their commitment towards the SDG implementation with an integrated approach. Moreover, the study sheds light on the importance of the SDG disclosure as a determinant of ITR.

The research contributes to literature in the stream of sustainability accounting, by adding new insights on ITR linked to SDG disclosure. To the best of the authors’ knowledge, the originality of the study lies in the inclusion of SDG disclosure as a determinant for ITR that has not been analysed by academics yet.