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This study examines, in relation to agency theory, the influence of corporate mechanism on the environmental reporting of banking businesses registered on the Dhaka Stock Exchange (DSE).

This study was carried out consuming an example of 150 annual reports from 30 banks for the period 2015–2019. Ordinary least squares (OLS) regression was used to investigate the inspiration of corporate governance on the range of inclusive environmental reporting.

The outcomes reveal that insider equity, board leadership structure, and presence of female directors are statistically significant, while board size and outside directors are insignificant. Furthermore, the results also indicate that the adoption of environmental disclosure among banking businesses in Bangladesh is extra motivated by an increase in the inside skills and moderately the outside acceptability weights. Additionally, there appears to be a supposed lack of stakeholder pressure for environmental disclosure.

The results show that the range of environmental reporting of banking businesses in Bangladesh is good, at an average of 53.90%. It concludes that corporate governance has a substantial inspiration on the range of environmental reporting of banking businesses in Bangladesh.

The purpose of this paper is to fill a gap in the literature regarding the open innovation management approaches that small and medium-sized enterprises (SMEs) can use to access digital technologies and incorporate them into their organizational processes. The research question is: What organizational and process-level managerial actions do SMEs take to successfully access and implement digital technologies within their organizational processes?

Using Guertler et al.'s (2020) Action Innovation Management Research (AIM-R) framework, this study examines the digital transformation experiences of 10 European SMEs to gain insights into the managerial actions that foster successful digital transformation.

The findings of the paper reveal two major contributions. First, a digital transformation roadmap for SMEs is proposed, with a focus on accessing external resources and reconfiguring internal ones to ease their digital transformation journey. Second, three distinct paradoxes that influence the digital transformation process in SMEs are highlighted, providing useful insights into the challenges and tensions SMEs face during this journey.

This paper provides a unique perspective on the digital transformation of SMEs by examining the managerial actions required for successful technology adoption and revealing the paradoxes that may emerge during this transformative process. The findings form the basis for future research, deepening our understanding of digital transformation in SMEs and providing actionable advice to managers and practitioners navigating this journey.

The purpose of this paper is to investigate the role of firms’ features on innovation performance in Industry 4.0, focusing on the concepts of breadth and depth of openness in the innovation process.

Using data gathered from 96 firms active in Industry 4.0 (I4.0) in Italy, a Poisson regression analysis is conducted to investigate the relationship between the openness of firms’ innovation processes at the level of knowledge sources and their innovation performance in I4.0.

The results highlight the relationship between the level of openness and innovative performance in I4.0. In particular, the breadth of the openness of the innovation process of enterprises is curvilinearly related to innovation in I4.0, taking an inverted U-shape.

Managers of firms operating in I4.0 should consider openness as a strategic response to the knowledge requirements and risks associated with the innovation process in complex technologies.

Through the questionnaires administered mainly to highly qualified individuals, an original and unique database has been created with information on the openness of the innovative process and the innovation performances in I4.0.

The study aims to investigate the influence of corporate governance practices on enhancing firm value in manufacturing industries in Bangladesh.

The study sample consists of 131 companies from 10 manufacturing industries listed in Dhaka stock exchange (DSE). Using the multiple regression method, the study analyzed 1,193 firm-year observations from 2012 to 2021.

The outcome reveals that managerial ownership, foreign ownership, ownership concentration, board size, board independence, board diligence and auditor quality have a significant positive influence on firm value. In contrast, audit committee size has no significant influence on firm value.

The practical implications of the current study demonstrated that good corporate governance creates value and must be invigorated for the interest of all stakeholders. Policymakers should formulate specific guidelines regarding firms' ownership structure and audit quality issues.

This systematic review paper aims to investigate seasonal ambient change’s impact on the incidence of falls among older adults.

The population, exposure, outcome (PEO) structured framework was used to frame the research question prior to using the Preferred Reporting Items for Systematic Reviews and Meta-Analysis framework. Three databases were searched, and a total of 12 studies were found for inclusion, and quality appraisal was carried out. Data extraction was performed, and narrative analysis was carried out.

Of the 12 studies, 2 found no link between seasonality and fall incidence. One study found fall rates increased during warmer months, and 9 of the 12 studies found that winter months and their associated seasonal changes led to an increase in the incidence in falls. The overall result was that cooler temperatures typically seen during winter months carried an increased risk of falling for older adults.

Additional research is needed, most likely examining the climate one lives in. However, the findings are relevant and can be used to inform health-care providers and older adults of the increased risk of falling during the winter.

This study aims to evaluate the caffeinated drinks, levels of vitamin D and calcium in the blood, and their relationship to bone mineral density (BMD) in osteoporotic women in Al-Ahsa Saudi Arabia.

This study included 85 women over approximately 18 months with ages ranging from 40 to 70 years who were evaluated in the laboratory via blood analysis. Moreover, sociodemographic data and information on health and nutritional awareness were collected via a questionnaire. The BMD was measured by dual-energy X-ray absorptiometry (DXA) and considered osteopenia when the T value total of the lumbar spine or hip was between −1 and −2.5 and osteoporosis < −2.5. Blood levels of vitamin D and calcium were measured via blood analysis.

There were 54.1% and 45.9% of women who suffered from osteoporosis and low BMD, respectively. There was a significant difference in the number of osteoporotic, and low bone mineral mass groups in marital status (p = 0.04), but no difference was found in age and educational level. A significant difference (p = 0.01) between low bone mass and osteoporosis groups in heights. BMD was significantly and negatively correlated with vitamin D in the blood in individuals with osteoporosis (r = −0.358, P = 0.014). In addition, there was a significant negative correlation between calcium in the blood and total samples (r = −0.355, P = 0.0578). There was a negative significant relationship between calcium supplements and BMD in individuals with low BMD (rt = −0.279, P = 0.041). There was a significant association between cola intake with the occurrence of low BMD (p = 0.027), whereas tea drinking was not associated with risk in both groups.

The study indicated that there is a direct relationship between osteoporosis and low bone mass with different variables. This study was conducted to address the lack of research related to the levels of vitamin D and calcium in the blood and their relationship with BMD in women with low BMD and osteoporosis in Al-Ahsa province-KSA.

This study applies the modified brand avoidance model to examine factors that influence sustainable fashion avoidance behaviour among millennial shoppers in South Africa.

A positivistic approach and a web-based online survey were employed to collect cross-sectional data from 423 millennial fashion shoppers. Standard multiple regression analysis was used to test proposed hypotheses.

Unmet expectations, materialism and symbolic incongruence emerged as major predictors of millennials' intention to avoid sustainable fashion. Sustainable fashion avoidance intention was found to have a positive effect on sustainable fashion avoidance behaviour.

This study relied on self-reported data collected from millennial shoppers. Future studies may improve the generalizability of this study's results by conducting a comparative study with other cohorts such as baby boomers and Generation X who espouse different shopping values. Future studies may benefit from the use of longitudinal data in order to understand how millennial shoppers relate to sustainable fashion as it evolves.

The results of this study suggest the importance of developing value propositions that align sustainable fashion with cultural, personality and symbolic cues valued by millennial shoppers. Consumer education on the benefits of sustainable fashion is recommended as a long-term behavioural change strategy.

The purchase behaviour of sustainable fashion should be encouraged as it enhances environmental sustainability including safeguarding the livelihoods of future generations.

This study contributes to literature on sustainable fashion avoidance behaviour. This is one of the pioneering studies to empirically examine the influence of unmet expectations, symbolic incongruence and ideological incompatibility in the context of an emerging market, such as South Africa.

The evolving visitors' expectations and the unfolding digital transformation compel rethinking on the service offering of museums and cultural institutions. Although digitalization and people-centeredness are widely exploited to enhance the visiting experience, there is limited evidence of their implications on organizational attractiveness. The article investigates this issue, examining the service attributes that entice visitors.

The study collected secondary data from the latest census study by the Italian Institute of Statistics on museums and cultural institutions. Two hierarchical regression models have been run on a sample of large publicly owned organizations (n = 312) to identify the service factors that were most effective in attracting Italian and foreign visitors.

Museums and cultural institutions undergoing a digital transformation were more effective in attracting visitors. The delivery of virtual tours and online events captivated the Italian audience. Foreigners appreciated the opportunity to use applications augmenting the on-site visit.

Digitalization and people-centeredness improve the attractiveness of museums and cultural institutions. Using digital channels to engage visitors fosters their desire to interact with cultural heritage. Furthermore, digitalization enriches the on-site visit, expanding conventional services with virtuality. However, the adverse effects on cultural heritage should be carefully handled.

This study highlights the service attributes that add to the attractiveness of museums and cultural institutions, enabling them to engage visitors and improve the visiting experience.

The authors aim to develop a conceptual framework for longitudinal estimation of stress-related states in the wild (IW), based on the machine learning (ML) algorithms that use physiological and non-physiological bio-sensor data.

The authors propose a conceptual framework for longitudinal estimation of stress-related states consisting of four blocks: (1) identification; (2) validation; (3) measurement and (4) visualization. The authors implement each step of the proposed conceptual framework, using the example of Gaussian mixture model (GMM) and K-means algorithm. These ML algorithms are trained on the data of 18 workers from the public administration sector who wore biometric devices for about two months.

The authors confirm the convergent validity of a proposed conceptual framework IW. Empirical data analysis suggests that two-cluster models achieve five-fold cross-validation accuracy exceeding 70% in identifying stress. Coefficient of accuracy decreases for three-cluster models achieving around 45%. The authors conclude that identification models may serve to derive longitudinal stress-related measures.

Proposed conceptual framework may guide researchers in creating validated stress-related indicators. At the same time, physiological sensing of stress through identification models is limited because of subject-specific reactions to stressors.

Longitudinal indicators on stress allow estimation of long-term impact coming from external environment on stress-related states. Such stress-related indicators can become an integral part of mobile/web/computer applications supporting stress management programs.

Timely identification of excessive stress may improve individual well-being and prevent development stress-related diseases.

The study develops a novel conceptual framework for longitudinal estimation of stress-related states using physiological and non-physiological bio-sensor data, given that scientific knowledge on validated longitudinal indicators of stress is in emergent state.

New Space activities offer benefits for human progress and life beyond the Earth. However, there is a risk that the New Space Economy may develop according to an anthropocentric mindset favouring human progress and survival at the expense of all other species and the environment. This mindset raises concerns over the social and environmental impacts of space activities and the accountability of space actors. This research article explores the accountability of space actors by presenting a pluralistic accountability framework to understand, inspire and change accountability in the New Space Economy. This study also identifies future research opportunities.

This paper is a reflective and normative essay. The arguments are developed using contemporary multidisciplinary academic literature, publicly available evidence and examples. Further, the authors use Dillard and Vinnari's accountability framework to examine a pluralistic accountability system for space businesses.

The New Space Economy requires public and private entities to embrace hybrid and pluralistic accountability for their social and environmental impacts. A new way of seeing the relationship between human life, the Earth and celestial space is needed. Accounting language is used to mirror and mobilise broader forms of responsibility in those involved in space.

This paper responds to the AAAJ's special issue call for examining how accountability can be ensured in the New Space Age. The space activities businesses conduct, and the anthropocentric view inspiring their race toward space is concerning. Hence, the authors advocate the need for rethinking accountability between humans and nature. The paper contributes to fostering the debate on social and environmental accounting and the accountability of space actors in the New Space Economy. To this end, the authors use a pluralistic accountability framework to help understand how the New Space Economy can face the risks emanating from its anthropocentric mindset.