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This study aims to explore the managerial conception of the determinants and barriers of sustainability integration into management control systems (MCS) of manufacturing companies in Sri Lanka. Although existing literature has explored the factors that influence the adoption of specific management controls to handle environmental and social issues, the role of management conception has been underrepresented. Specifically, literature is scarce in identifying contextual and organisational factors that influence corporates beyond mere adoption of controls but to integrate with regular controls, especially in developing countries such as Sri Lanka.

A multiple case study approach has been used to identify the management conception of barriers and enablers for sustainability control integration. The analysis is conducted based on a theoretical framework extending the work of Gond et al. (2012) and George et al. (2016). To obtain an in-depth and multifaceted view, semi-structured interviews were conducted with managers in charge of different functional departments of five manufacturing companies.

The findings identified managers’ perceived factors, such as environmental impact, stakeholder pressure (customer, competitor and regulatory authorities) and top management commitment, showing a clear difference between strongly and weakly integrated companies. Contrary to the literature, domestic regulatory pressure and multinational ownership do not sufficiently drive MCS sustainability integration.

The findings have implications for managers and practitioners to anticipate the potential barriers and determinants of sustainability integration and provide guidance to take proper measures to deal with them when designing and implementing their MCS.

The study adds value to the literature by presenting a theoretical framework based on the triangulation of different theories to recognise the significance of management idea in sustainable integration. Furthermore, because sustainable integration of MCS is a novel idea, this research is one of the earlier attempts to highlight problems from the perspective of developing countries.

Both technological and human-centric perspectives need to be acknowledged when combining lean production practices and Industry 4.0 (I4.0) technologies. This study aims to explore and explain how lean production practices and I4.0 technologies may coexist to enhance the human-centric perspective of manufacturing operations in the era of Industry 5.0 (I5.0).

The research approach is an explorative and longitudinal case study. The qualitative data collection encompasses respondents from different job functions and organizational levels to cover the entire organization. In total, 18 interviews with 19 interviewees and five focus groups with a total of 25 participants are included.

Identified challenges bring forth that manufacturing organizations must have the ability to see beyond lean production philosophy and I4.0 to meet the demand for a human-centric perspective in socially sustainable manufacturing in the era of Industry 5.0.

The study suggests that while lean production practices and I4.0 practices may be considered separately, they need to be integrated as complementary approaches. This underscores the complexity of managing simultaneous organizational changes and new digital initiatives.

The research presented illuminates the elusive phenomena comprising the combined aspects of a human-centric perspective, specifically bringing forth implications for the co-existence of lean production practices and I4.0 technologies, in the transformation towards I5.0.

The study contributes to new avenues of research within the field of socially sustainable manufacturing. The study provides an in-depth analysis of the human-centric perspective when transforming organizations towards Industry 5.0.

While the potential of human resource practices (HRPs) for promoting performance is widely recognized, even though crucial, employees’ assessment of HRPs remains under-researched, especially in emerging economies. Hence, the purpose of this research is to examine the influence of employee satisfaction with HRPs on job performance through the mediating role of job dedication (JD) and the moderating role of incentive gamification.

The current research adopts a quantitative method. Specifically, using a questionnaire survey, 418 valid responses collected (through purposive sampling) via cross-sectional method from the employees of Nigerian Information and Communication Technology (ICT) firms were used to test the research hypotheses empirically.

The results revealed that satisfaction with HRPs has a positive influence on job performance. Satisfaction with human resource practices has a positive influence on job dedication. Job dedication has a positive influence on job performance. The link between employees’ satisfaction with human resource practices and job performance is mediated by job dedication. The link between satisfaction with human resource practices and job dedication is moderated by incentive gamification, that is, the positive link is stronger when incentive gamification is high. The link between satisfaction with human resource practices and job performance is moderated by incentive gamification, that is, the positive link is stronger when incentive gamification is high.

The current study highlights the importance of employees’ assessments of human resource practices, which may be used to promote employee dedication, which in turn results in improved performance. The findings are helpful to open the black box of the impact of satisfaction with HRPs on job performance. The results also offer important new valuable guidance for practitioners and will aid the management of human resource practice design, audits, and communication.

This study is the maiden attempt to understand the effect of specific human resource practices (HRPs) on employee retention (ER) with the mediation of job satisfaction (JS) and moderation of work experience (WE) and job hopping (JH) in the context of the textile industry.

This study adopted a quantitative methodology and applied quota sampling to gather data from employees (n = 365) of leading textile companies in India. The conceptual model and hypotheses were tested with the help of Partial Least Squares-Structural Equation Modelling (PLS-SEM).

The findings of a path analysis revealed that compensation and performance appraisal (CPA) have the highest impact on JS followed by employee work participation (EWP). On the other hand, EWP had the highest impact on ER followed by grievance handling (GRH). The study revealed that JS significantly mediates between HRPs like CPA and ER. During Multi-group analysis (MGA) it was found that the importance of EWP and health and safety (HAS) was more in employee groups with higher WE, but it was the opposite in the case of CPA. In the case of JH behavior, the study observed that EWP leads to JS in loyal employees. Similarly, JS led to ER, and the effect was more pronounced for loyal employees.

In the context of the Indian textile industry, this work is the first attempt to comprehend how HRPs affect ER. Secondly, it confirmed that JS is not a guaranteed mediator between HRPs and ER, it could act as an insignificant, partial or full mediator. Additionally, this study establishes the moderating effects of WE and JH in the model through multigroup analysis.

This paper explores Lean Six Sigma principles and the DMAIC (define, measure, analyze, improve, control) methodology to propose a new Lean Six Sigma 4.0 (LSS 4.0) framework for employee occupational exams and address the real-world issue of high-variability exams that may arise.

This study uses mixed methods, combining qualitative and quantitative data collection. A detailed case study assesses the impact of LSS interventions on the exam management process and tests the applicability of the proposed LSS 4.0 framework for employee occupational exams.

The results reveal that changing the health service supplier in the explored organization caused a substantial raise in occupational exams, leading to increased costs. By using syntactic interoperability, lean, six sigma and DMAIC approaches, improvements were identified, addressing process deviations and information requirements. Implementing corrective actions improved the exam process, reducing the number of exams and associated expenses.

It is important to acknowledge certain limitations, such as the specific context of the case study and the exclusion of certain exam categories.

The practical implications of this research are substantial, providing organizations with valuable managerial insights into improving efficiency, reducing costs and ensuring regulatory compliance while managing occupational exams.

This study fills a research gap by applying LSS 4.0 to occupational exam management, offering a practical framework for organizations. It contributes to the existing knowledge base by addressing a relatively novel context and providing a detailed roadmap for process optimization.

This paper aims to further our understanding of policy–practice gaps in organizations from an organizational learning perspective. The authors conceptualize and analyze policy–practice gaps in terms of what they label the dual challenge of organizational learning, i.e. the organizational tasks of both adapting ongoing practices to prescribed policy demands and adapting the policy itself to the needs of practice. Specifically, the authors address how this dual challenge can be understood in terms of organizational learning and how an organization can be managed to successfully resolve the dual learning challenge and, thereby, bridge policy–practice gaps in organizations.

This paper draws on existing literature to explore the gap between policy and practice. Through a synthesis of theories and an illustrative practical example, this paper highlights key conceptual underpinnings.

In the analysis of the dual challenge of organizational learning, this study provides a conceptual framework that emphasizes the important role of tensions and contradictions between policy and practice and their role as drivers of organizational learning. To bridge policy–practice gaps in organizations, this paper proposes five key principles that aim to resolve the dual challenge and accommodate both deployment and discovery in organizations.

Because this is a conceptual study, empirical research is called for to explore further and test the findings and conclusions of the study. Several avenues of possible future research are proposed.

This paper primarily contributes by introducing and elaborating on a conceptual framework that offers novel perspectives on the dual challenges of facilitating both discovery and deployment processes within organizations.

In the last two decades, risk reporting has followed a normative and calculative culture rather than the “materiality” of data. Although integrated reporting (IR) has become flooded with extra information, it does not adequately disseminate material information to stakeholders. In addition, the poor tone from the top diminishes creativity. This study aims to investigate how companies creatively address issues of the materiality of risk information in IR and how IR can be aligned with enterprise risk management.

Qualitative research was conducted via interviews with 50 chief risk officers and senior management executives in the Indian and UK insurance markets.

Overall, five institutions were observed to exhibit elements of being early adopters of institutional creativity. This confirmed the present study’s theoretical contribution of five divergent types of early adopters. The motivations for creativity are reflected in the resources available to these institutions.

To the best of the authors’ knowledge, this study provides a new insight into IR from internal mechanisms to deal with issue of materiality.

Organizations increasingly use inclusion initiatives to reflect a meaningful involvement of their entire workforce as part of their larger diversity, equity and inclusion (DEI) strategies. However, the conceptualization of inclusion and its impact on larger DEI efforts and the organization remains unclear, coupled with the organizations’ struggles to find ways to embrace and advance inclusion. Hence, the purpose of this study is to synthesize ways of inclusion conceptualizations and review empirical evidence related to inclusion.

The authors conducted a literature review using the method of scoping review coupled with topical cluster mapping techniques.

The authors captured three ways of inclusion conceptualizations and provided an overview of topic clusters related to inclusion and its measurement tools. The authors also proposed a path model of inclusion based on emerging empirical evidence related to inclusion in the workplace.

To the best of the authors’ knowledge, this is one of the pioneering efforts to provide a much-needed review of inclusion in the workplace, which provides guidance for further research and practice to fulfill the goal of inclusion for all in the current workplace.

The purpose of this paper is to identify the differences between Hungarian family-owned businesses (FOBs) and non-family-owned businesses (NFOBs) concerning the elements of SME competitiveness and financial performance.

The research covers the Hungarian data set of the Global Competitiveness Project (GCP, www.sme-gcp.org) of 738 (data collection between 2018 and 2020) non-listed SMEs, of which 328 were FOBs. The study uses the comprehensive, multidimensional competitiveness measurement of the GCP built on the resource-based view (RBV) and the configuration theory. Financial performance was captured with two composite indicators: short-term and long-term financial performance (LTFP). The comparative analysis between FOBs and NFOBs was conducted using binary logistic regression.

The results show that FOBs are more prone to focusing on local niche markets with higher longevity and LTFP than NFOBs. However, FOBs have lower innovation intensity and less organised administrative procedures. The most contradicting finding is that the FOBs’ higher LTFP is accompanied by significantly lower competitiveness than in the case of NFOBs.

This study goes beyond other GCP studies by including composite financial performance measures among the variables examined. The combination of performance-causing (resources and capabilities) and performance-representing (financial performance) variables provides a better understanding of the non-listed SMEs in terms of family ownership. The results help academia to enrich the RBV-competitiveness, the non-listed SME management and finance literature, and policymakers to design business development and support schemes. They also show future entrepreneurs the impact of family ownership on entrepreneurial success.

This study aims to explore the unique and synergistic effects of green human resource management (GHRM) and corporate environmental ethics (CEE) on the environmental performance (EP) of manufacturing small and medium-sized enterprises (SMEs) in Yemen, a less developed country (LDC).

Through a cross-sectional survey design, data were collected from 262 manufacturing SMEs in Yemen and analyzed using “hierarchical regression analysis” via PROCESS Macro.

The empirical results showed that GHRM and CEE positively affect EP and, more importantly, that CEE and GHRM have a synergistic effect on EP.

This study makes a theoretical contribution by integrating GHRM, CEE and EP into a single framework, taking into account the perspectives of the resource-based view and the ethical theory of organizing. The results corroborate the unique and synergistic effects of GHRM and CEE on EP of SMEs in the manufacturing sector.

The results of this study offer valuable insights for SME managers/decision-makers, who are anticipated to become more interested in integrating environmental ethics into their companies. This has implications that with the consideration of CEE, SMEs can benefit from GHRM practices to improve their EP.

The study highlights the positive economic and social impact of SMEs adopting eco-friendly practices like GRHM. In today’s economy, it is not sufficient to simply strive for economic growth. It is possible for SMEs to achieve well-rounded performance by implementing the recommended framework that emphasizes the importance of social and environmental well-being.

This study advances the existing work on the impact of GHRM on EP by demonstrating the crucial role of CEE in predicting EP of manufacturing SMEs in LDCs like Yemen. Previous research on GHRM has mainly been conducted on SMEs in developed nations, which may not be entirely applicable to LDCs. It is crucial to understand this aspect in the context of LDCs so that SMEs can adopt environmental practices effectively in the future: how SMEs conserve the environment through their environmental practices.