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Avoided emissions refer to greenhouse gas emission reductions that are a result of using a product or are emission removals due to a decision or an action. Although there is no uniform standard for calculating avoided emissions, market actors have started referring to avoided emissions as “Scope 4” emissions. By default, making a claim about Scope 4 emissions gives an appearance that this Scope of emissions is a natural extension of the existing and accepted Scope-based emissions accounting framework. The purpose of this study is to explore the implications of this assumed legitimacy.

Via a desktop review and interviews, we analyse extant Scope 4 company reporting, associated accounting methodologies and the practical implications of Scope 4 claims.

Upon examination of Scope 4 emissions and their relationship with Scopes 1, 2 and 3 emissions, we highlight a dynamic and interdependent relationship between quantification, commensuration and standardization in emissions accounting. We find that extant Scope 4 assessments do not fit the established framework for Scope-based emissions accounting. In line with literature on the territorializing nature of accounting, we call for caution about Scope 4 claims that are a distraction from the critical work of reducing absolute emissions.

We examine the implications of assumed alignment and borrowed legitimacy of Scope 4 with Scope-based accounting because Scope 4 is not an actual Scope, but a claim to a Scope. This is as an act of accounting territorialization.

Employee recognition systems are ubiquitous in organizations (WorldatWork, 2019) and have positive effects on work outcomes (e.g. Stajkovic and Luthans, 2001). However, psychologically meaningful recognition relies on the recognition giver being motivated to observe and recognize coworkers. Crises such as the COVID-19 pandemic may impact recognition giving in varying ways, yet little research considers this possibility.

This longitudinal field study examined the impact of the COVID-19 crisis on recognition and acknowledgment giving among frontline and nonfrontline healthcare workers at daily and aggregated levels. We tested the relationships between publicly available daily indicators of COVID-19 and objectively measured daily recognition and acknowledgment giving within a web-based platform.

We found that the amount of daily recognition giving was no different during the crisis compared to the year before, but fewer employees gave recognition, and significantly more recognition was given on days when COVID-19 indicators were relatively high. In contrast, the amount of acknowledgment giving was significantly lower in frontline staff and significantly higher in nonfrontline staff during the pandemic than before, but on a daily-level, acknowledgment was unrelated to COVID-19 indicators.

Our results suggest that organizational crises may at once inhibit and stimulate employee recognition and acknowledgment.

Our research is the first to empirically demonstrate that situational factors associated with a crisis can impact recognition giving behavior, and they do so in ways consistent with ostensibly contradictory theories.

The purpose of this paper is to investigate millennials’ purchase behaviours towards green housing in India. This paper also examines the mediating effect of purchase intention between determinants of buying green housing and purchase behaviour in the real estate industry.

A cross-sectional research design was applied to collect data from 393 rural and 388 urban millennials. This study used “partial least squares structural equation modelling” to verify the framed hypotheses.

The outcomes indicate that attitude, environmental concern and green trust substantially influence the purchase intention and purchase behaviour towards green housing in rural and urban studies. However, perceived risk has an insignificant effect on purchase intention and purchase behaviour towards green housing in both studies. Likewise, innovativeness insignificantly impacts the purchase intention in study rural while substantially impacting the purchase behaviour in both studies. Additionally, a favourable relationship between purchase intention and purchase behaviour towards green housing in both rural and urban contexts.

This study provides fruitful evidence for practitioners, marketers and academicians about the drivers of purchase behaviour toward green housing. The results of this study also enable regulatory bodies to design appropriate strategies and tactics to foster the sustainable growth of nations.

This paper is a preliminary attempt to explore the decision to buy green housing in India. Furthermore, the authors targeted a specific age group, especially millennials, to gain a valuable understanding of how different factors affect green housing decisions in different areas, that is, rural and urban areas.

The purpose of this case study was to complement existing weeding and retention criteria beyond the most used methods in academic libraries and to consider citation counts in the identification of important scholarly works.

Using a small sample of items chosen for withdrawal from a small liberal arts college library, this case study looks at the use of Google Scholar citation counts as a metric for identification of notable monographs in the social sciences and mathematics.

Google Scholar citation counts are a quick indicator of classic, foundational or discursive monographs in a particular field and should be given more consideration in weeding and retention analysis decisions that impact scholarly collections. Higher citation counts can be an indicator of higher circulation counts.

The authors found little indication in the literature that Google Scholar citation counts are being used as a metric for identification of notable works or for retention of monographs in academic libraries.

The primary objective of this research is to chronicle how the Environmental Protection Agency (EPA) and other United States Federal Government Agencies (USFGA) agencies have played a role in shaping the trajectory of financial reporting for sustainability, with a particular emphasis on triple bottom line (TBL). This exploration extends to other indexes reporting sustainability data encompassed within financial, social and environmental reporting.

This study adopts an illustrative methodology, utilizing data sourced from governmental, business and international organizational documents.

Sustainability accounting predominantly finds its place within the framework of TBL. However, it is crucial to note that sustainability reporting remains voluntary rather than mandatory. Nevertheless, accounting firms and professional accounting societies have embraced it as a supplementary facet of financial accounting reporting.

The research highlights the historical evolution of sustainability within the USFGA and corporate entities. Corporations’ interest in accounting for sustainability performances has significantly contributed to the emergence of voluntary sustainability accounting rules, as embodied by the TBL.

This study aims to investigate causes of sustainability failures of ISO 9001 Quality Management Systems in Botswana.

The research employed qualitative and quantitative methods, including literature review and secondary data analysis to understand trends relating to Botswana, and a survey to identify gaps leading to certification sustainability failures, focusing on; motives for certification, causes of decertification and issues in the certification process.

ISO 9001 adoption in Botswana is slow, with low acceptance rate in the public sector at 13% compared to the private sector at 87%. Termination rates have been high at 55% over two decades. Manufacturing dominates certification with 45% of total certification. While micro and small companies struggle to sustain certification, often failing within 2 years, medium-sized companies demonstrate better sustainability, lasting beyond 6 years. Product/service quality and process improvement drive certification while decertification is influenced by management factors, financial constraints, and process management. The study recommends a model for effective integration of ISO 9001.

Integrated systems are crucial for consistent process performance and continual improvement in all sectors for sustainable organizational success. Although the ISO 9001 Quality Management System has shown positive impacts globally, the impact of its adoption in Botswana remains questionable with high failure rates post implementation. There appears to exist a significant gap in development, implementation, and maintenance of the QMS. The public domain has no evidence of any past investigation on causes of sustainability failures of ISO 9001 post certification. The current study sought to close that knowledge gap.

Cooperative agreements between universities and firms (U–F) have gained prominence. However, the literature on organisational culture and the formation of cooperation agreements is scarce. This study aims to analyse, from the perspective of the managers of small- and medium-sized enterprises (SMEs) and those in charge in universities, the perceptions of the influence of organisational culture on this type of U–F cooperation.

To this end, multiple case studies were adopted, involving cooperation agreements between a Portuguese and eight SMEs incubated in UBImedical. Semi-structured interviews were used to gather information, aiming to understand the meaning, importance and possible obstacles caused by organisational culture in this U–F cooperation agreement.

Content analysis of the results obtained leads to the conclusion that cultural compatibility is a crucial factor for successful U–F cooperation. The exchange of knowledge, mutual trust and flexibility between those involved are identified as key determinants to build shared norms that allow a more productive, assertive union.

The study represents an important tool to support SME managers and those in charge of universities, as the evidence obtained can help them to define policies and actions with regard to the U–F cooperation process. More precisely, these SME and university managers could give more attention to culture in future cooperation agreements.

This study advances understanding of the role of organisational culture in a cooperation agreement since this was a gap identified in the literature on the topic. It also contributes to the existing body of work on U–F cooperation, demonstrating that organisational culture is considered important by partners in these agreements and should be adjusted towards compatible alignment of each party’s expectations.

This study aims to contribute to the enrichment of the literature by examining the impact of cross-cultural training on expatriates’ adjustment of Nigerian bankers on expatriate assignments in other African countries.

Data on cross-cultural adjustment from expatriate employees in five banks that collectively accounted for over 80 per cent of Nigerian banks with subsidiaries in other African were systematically selected for the investigation. This data was collected quantitatively via a survey instrument. Independent sample t-test, analysis of variance (ANOVA) and regression analysis were deployed in analyzing the data.

The study found that cross-cultural adjustment varied significantly across the different categories of gender, age, marital status, previous expatriate training, previous expatriate experience, and duration of expatriation. The study concludes that in order to attain higher levels of adjustment African banks and other organizations should provide a more comprehensive cross-cultural training program that mirrors the needs of employees following a detailed needs analysis. Also, the training must be sequential and not a one-off approach.

The literature though still nascent is largely focused on expatriate preparation and adjustment for expatriates moving from Western-to-western contexts and very little exists in the literature on how multinationals from Non-Western contexts like Africa prepare their staff for expatriation and its consequent impact on their adjustment. This study aims to enrich the literature by examining the impact of cross-cultural training on expatriates’ adjustment of Nigerian bankers on expatriate assignments in other African countries.

Heritage buildings are a witness to previous civilizations and constitute important elements in transmitting cultural identity through generations. In 1938, Alexandria University was established; it was called the University of Farouk at the time. In 1952, the university was named “Alexandria University,” and since then, it has witnessed growth and expansion in several fields. The research aims to preserve the heritage of this academic institution. It seeks to document this wealth of buildings that tell the story of the second-earliest university in Egypt.

A mixed-method approach was employed. A descriptive method was used to narrate the history of the university and the importance of its buildings. Within the quantitative approach, a questionnaire was chosen as the survey instrument for collecting the data within the research case study. The aim was to determine the awareness of students, staff and employees of the heritage importance of their faculty. Within the qualitative approach, several interviews were conducted with employees in the engineering departments of the university administrative building at Chatby and some of the selected faculties. The aim was to determine the methods used for the conservation of these buildings.

Alexandria University has a heritage value not only in its great history but also through its heritage buildings. Raising the awarness of the university's affiliates of this heritage will lead to enhance the feelings of loyalty and belongings to the university. Therefore, preserving this heritage and properly managing it is crucial.

Universities have to recognize that their built heritage constitutes a unique expression that can create a distinctive sense of place. University heritage is crucial in defining and interpreting the university cultural identity. The institution must identify resources that will help build a new public image and contribute to develop a successful brand. Campus appearance is an important factor that has a significant impact on student feelings of loyalty and belonging.

Considering the speedy growth of Islamic finance and limited research work on Muslim behavior regarding Islamic Banking, this study aims to investigate to comprehend the stimulus of religiosity on customer’s behavior.

A conceptual model is developed on existing literature. The key dimensions of religiosity in the model include practice, knowledge, experience and consequences to capture the whole religiosity of customers. Model of the study investigates the impact of customer’s religiosity on their behavior in decision-making about selection of Islamic bank. Analysis of the study is based on the sample of 370 customers of Islamic banks from District Nowshera Khyber Pakhtunkhwa, Pakistan. The data for the study collected through random sampling by a comprehensive survey questionnaire. Binary logistic model is used to test the data for statistical analysis.

The key findings of the study suggest that religiosity influence customer behavior positively in decision-making regarding Islamic finance. Service standards of Islamic banking has also significant impact on customer perception, while the financial education of the customers has insignificant impact on customer behavior.

This study mainly focused on the curiosity of the customer religious commitment, so religiosity is a vast phenomenon; there are deep sections in each dimension of religiosity, so further study is suggested for the comprehensive capture of each dimension of religiosity.

The results of the study have a great importance for the managers of Islamic finance industry to identify and detect the potential customers and divide the target market of banking industry on the base of religiosity. Furthermore, the study may bring significant managerial suggestions for marketing planners and can help them in market segmentation strategies.

The study examined the association between Muslim religiosity and Islamic banking customer’s selection behavior. This study spread the understanding of religiosity and its impact on Islamic banking customer’s behavior. Furthermore, the study is valuable to discover the level to which religiosity determines the inclinations of customers. This study helps marketing practitioners and researchers to grow their knowledge about customer’s motives in terms of religious commitment.