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This study views Net-Zero as a dynamic capability for decarbonising supply chains (SCs). This study aims to investigate the relationship between three information processing-related capabilities (supply chain visibility [SCV], supply chain integration [SCI] and big data analytics [BDA]) as its antecedents and SC performance as its competitive advantage outcome.

The authors conceptualise a research model grounded in the literature based on dynamic capabilities and information processing views. The study uses a structural equation modelling technique to test the hypotheses’ relationship using the survey data from 311 industrial enterprises.

The results show that SCI and BDA positively and directly influence the Net-Zero capability (NZC). No significant direct impact is found between SCV and NZC. BDA fully mediates SCV and partially mediates SCI in their relationship with NZC. The results also confirm that NZC positively impacts SC performance (SCP).

This study contributes to operations management and SC literature by extending the knowledge about Net-Zero SCs through an empirical investigation. In particular, the study suggests BDA is essential to enhance NZC as SCV alone does not significantly contribute. The study also documents the benefit of NZC on SCP, which can encourage more volunteer actions in the industry.

This study examines the effect of resources (e.g. tangible resources, human skills and intangible resources) that are utilized as a bundle of standard practices on sustainable net zero economy implementation and their further impact on financial, environmental and social performance among small- and medium-level enterprises in business markets. The moderating effect of big data analytical intelligence is also examined.

The samples were selected from the paper and chemical manufacturing industries of South Africa. The data analysis was performed using variance-based structural equation modeling.

The results show that tangible resources, human skills and intangible resources positively influence sustainable net zero economy adoption. However, intangible resources have a more substantial influence on sustainable net zero economy implementation. This shows that adopting a sustainable net zero economy depends more on a bundle of common practices, including sustainability culture, employee training and knowledge management, and managers must create the necessary action plans accordingly. In addition, sustainable net zero economy adoption positively influences financial performance, environmental performance and social performance. However, sustainable net zero economy adoption has a more substantial influence on social performance. Therefore, implementing a net zero economy will be more advantageous to society and to local communities.

To achieve a sustainable net zero economy, managers should recognize the significance of resource management. While managing tangible resources and human skills is crucial, intangible resources, such as culture and organizational learning, require more attention. Additionally, the ability of small- and medium-sized enterprises to explore, store, share and apply knowledge is crucial to achieving net zero. Therefore, managers should make use of Industry 4.0-based digital technologies for effective knowledge management. Moreover, net zero economy adoption can significantly enhance societal performance. Hence, while making budgeting decisions, managers must consider the potential of the firm's resources to improve social performance.

This study is the first to investigate the impact of human skills and tangible and intangible resources on the adoption of a sustainable net zero economy by companies, using empirical evidence. The research expands on the concept of the practice-based view (PBV) in the implementation of sustainable net zero economies by small- and medium-sized business-to-business enterprises.

This paper aims to examine the direct impacts of marketing resources and marketing activities on several business performance indicators in the banking industry and the indirect effects through customer-based brand equity.

We use a holistic empirical approach based on resource-based view and marketing productivity chain. The main study consists of a secondary analysis using quarterly data of fourteen banks over four years. We analyze the data using fixed-effect panel data regression, namely seemingly unrelated regressions.

We find that customer-based brand equity is one of the most influential factors on business performance. Moreover, the indirect effect through customer-based brand equity should be considered in improving business performance. Marketing-related financial resources positively impact customer-based brand equity and business performance. Regarding marketing activities, pricing strategies affect the bank preferences of customers, which in turn affect the growth of deposit volumes and churn rates. Additionally, the number of bank branches positively impacts business performance. Advertising spending on different media has differentiated impacts on the performance indicators; thus, the allocation of advertising budget and advertising planning are critical.

This study examines the inter-relationships among marketing resources, marketing activities, consumer response through brand equity and marketing performance. This study contributes to the literature by integrating the resource-based view and the marketing productivity chain to analyze the inter-relationships using panel data and several sector-related metrics. This study provides valuable insights to decision-makers in the banking industry.

This study aims to explore how network visualization provides opportunities for learners to explore data literacy concepts using locally and personally relevant data.

The researchers designed six locally relevant network visualization activities to support students’ data reasoning practices toward understanding aggregate patterns in data. Cultural historical activity theory (Engeström, 1999) guides the analysis to identify how network visualization activities mediate students’ emerging understanding of aggregate data sets.

Pre/posttest findings indicate that this implementation positively impacted students’ understanding of network visualization concepts, as they were able to identify and interpret key relationships from novel networks. Interaction analysis (Jordan and Henderson, 1995) of video data revealed nuances of how activities mediated students’ improved ability to interpret network data. Some challenges noted in other studies, such as students’ tendency to focus on familiar concepts, are also noted as teachers supported conversations to help students move beyond them.

To the best of the authors’ knowledge, this is the first study the authors are aware of that supported elementary students in exploring data literacy through network visualization. The authors discuss how network visualizations and locally/personally meaningful data provide opportunities for learning data literacy concepts across the curriculum.

“The latest available cross-country data presented in the PEPPER V Report (Lowitzsch and Hashi, 2024) can be viewed by examining EFP in and of itself as an isolated subject or it can be viewed in a much wider set of contexts. Widening the lens in order to examine EFP in the context of the concentration of capital ownership and the concentration of capital income can help observers establish EFP’s span of relevance. In particular US data on capital income show that policy makers need to be aware that EFP can have an important role in narrowing the income and wealth gap for the working middle class when the concentration of capital ownership and capital income is high and when real wage growth is low.”

“Against this background, this article makes a very straightforward observation that the relevance of EFP in an economic system, in a country, and for the average employee in a country is related to the trend in the concentration of capital ownership and capital income. Interest in the idea is potentially increased or decreased by trends in real wages. Atkinson, who many consider the founder of modern wealth concentration scholarship, “focuses on the increasing share of capital incomes a source of income inequality among individuals” (Cirillo et al., 2017, p. 1). Indeed, we consider the difference between labour’s share and capital’s share to be a critically important fundamental problem of political economy. This essay asserts that when this concentration is high and real wages are flat, other things being equal, EFP may be more relevant. When the concentration of capital ownership and capital income is high, this means that ownership and income on that ownership is thinly spread in the population. When real wages are flat, this means that the rate at which fixed wages can replenish wealth is decreasing. As a result, both trends would make EFP more relevant.”

The conceptual model suggested for this article asserts that the relevance of EFP can be viewed as a function of narrowing income and wealth options for the working middle class when the concentration of capital ownership and capital income is high and when real wage growth is low. Does this relevance change across economic systems? There is no question that the future understanding of these issues requires adding metrics to the statistical methodologies of different regions and countries and adding to existing reports and analyses that focus on both the dynamics of and trends in capital income (property income in the EU) and on the EUR and USD value of EFP at the mean and at the median for different income levels of the population

This article presents – for the first time – a society-wide measure of the impact of EFP on one economy, namely, the US For further research, it makes sense to build on the comparable data available on the distribution of capital ownership and have similar research on the distribution of capital income for both the EU and the US along with measures of the EUR and USD values of EFP.

The main aim of this study is to explore the relationship between information system flexibility and dynamic capabilities to build sustainable and net zero supply chains under the influence of environmental dynamism.

We have formulated a self-administered survey, with 359 participants contributing responses. Prior to delving into foundational assumptions, such as homoscedasticity and normality, a nonresponse bias analysis was executed. The integrity of the data, in terms of reliability and construct validity, was gauged using confirmatory factor analysis. Subsequent regression outputs corroborated all the proposed assumptions, fortifying the extant scholarly literature.

The empirical findings of this research underscore a positive correlation between Information system flexibility, dynamic capabilities and a net zero supply chain, especially in the context of environmental dynamism. Data sourced from the cement manufacturing sector support these observations. We also found that environmental dynamism moderates the relationship between data analytics capability and sustainable supply chain flexibility but does not moderate the relationship between Resource flexibility and sustainable supply chain flexibility. Additionally, this research strengthens the foundational principles of the dynamic capability theory.

The conceptual framework elucidates the interplay between information system flexibility, dynamic capabilities, and sustainable supply chain flexibility, emphasizing their collective contribution towards achieving sustainable chain net zero, introducing environmental dynamics as a moderating variable that augments the scholarly discourse with a nuanced layer of analytical depth.

Among the topmost challenges, limiting the transformation of conventional public–private partnership (PPP) projects to meet net-zero targets is financial risk. This challenge is more prevalent in PPP projects in developing economies like Ghana, where financial investments have dwindled due to the recent COVID-19 recession. This paper aims to assess the key financial challenges in transitioning to net-zero PPP projects in Ghana.

The research method process was set as follows. First, a review of the literature to identify the major financial risks from journal articles, project reports and documents was undertaken, followed by questionnaire development and collection of data. Finally, the analysis of 134 questionnaire data was examined with the fuzzy synthetic evaluation.

The results indicate that the following financial challenges could hinder the transition to net-zero PPP projects in the country: increasing borrowing charges to build net-zero PPP projects due to the global covid-economic recession, poor project financial management, unstable local capital market and excessive labour, health and safety costs.

Although, the study was conducted in Ghana, a country in the Sub-Saharan African region, the outcomes have significant impacts for similar developing countries in research investigations into the problem.

Assistance is provided in this study for PPP project practitioners in identifying the key financial challenges and possible strategies to mitigate them.

Towards net-zero sustainability, this study highlights the crucial financial barriers to overcome in the rapid transition to climate change and zero carbon solutions in PPP projects.

This paper aims to explore three operations and supply chain management (OSCM) approaches for meeting the 2 °C targets to counteract climate change: adaptation (adjusting to climatic impacts); mitigation (innovating towards low-carbon practices); and carbon-removing negative emissions technologies (NETs). We suggest that adaptation nor mitigation may be enough to meet the current climate targets, thus calling for NETs, resulting in the following question: How can operations and supply chains be reconceptualized for NETs?

We draw on the sustainable supply chain and transitions discourses along with interview data involving 125 experts gathered from a broad research project focused on geoengineering and NETs. We analyze three case studies of emerging NETs (biochar, direct air carbon capture and storage and ocean alkalinity enhancement), leading to propositions on the link between OSCM and NETs.

Although some NETs are promising, there remains considerable variance and uncertainty over supply chain configurations, efficacy, social acceptability and potential risks of unintended detrimental consequences. We introduce the concept of transformative OSCM, which encompasses policy interventions to foster the emergence of new technologies in industry sectors driven by social mandates but lack clear commercial incentives.

To the best of the authors’ knowledge, this paper is among the first that studies NETs from an OSCM perspective. It suggests a pathway toward new industry structures and policy support to effectively tackle climate change through carbon removal.

This paper aims to examine how auditors make sense of the ill-theorized and contentious notion of other comprehensive income (OCI), specifically by uncovering their use of metaphors to make OCI plausible and intelligible.

This interpretative paper draws on a collection of 21 interviews with experienced auditors. The analysis first uncovers metaphors that naturally surface within the talk and sensemaking of auditors about OCI (elicited metaphors). The authors then encapsulate these elicited metaphors into second-order constructs (projected metaphors) to synthesize and further explain auditors’ practical sensemaking.

Auditors conceive OCI as a “safety” that ensures the well-functioning of fair value accounting, metaphorically qualifying this notion as a “necessary evil”, a “passage obligé”, and a “parking lot” resolving fair value-related issues and aberrations. Auditors also metaphorize OCI as a “purifier” that allows “polluted”, “noisy”, and “unloved” items to be “parked” outside net income.

The study’s findings further the understanding of auditors’ tendency to remain uncritical throughout their sensemaking process. Making sense of professional standards of practice through metaphors indubitably involves shadowing and silencing other worldviews.

This paper extends knowledge of auditors’ sensemaking, specifically showing how auditors easily make sense of complex notions even in the absence of conceptual grounds. This study also highlights that metaphors are a powerful sensemaking device that auditors mobilize to render complex notions intelligible and mitigate IFRS inconsistencies.

Predictive digital twin technology, which amalgamates digital twins (DT), the internet of Things (IoT) and artificial intelligence (AI) for data collection, simulation and predictive purposes, has demonstrated its effectiveness across a wide array of industries. Nonetheless, there is a conspicuous lack of comprehensive research in the built environment domain. This study endeavours to fill this void by exploring and analysing the capabilities of individual technologies to better understand and develop successful integration use cases.

This study uses a mixed literature review approach, which involves using bibliometric techniques as well as thematic and critical assessments of 137 relevant academic papers. Three separate lists were created using the Scopus database, covering AI and IoT, as well as DT, since AI and IoT are crucial in creating predictive DT. Clear criteria were applied to create the three lists, including limiting the results to only Q1 journals and English publications from 2019 to 2023, in order to include the most recent and highest quality publications. The collected data for the three technologies was analysed using the bibliometric package in R Studio.

Findings reveal asymmetric attention to various components of the predictive digital twin’s system. There is a relatively greater body of research on IoT and DT, representing 43 and 47%, respectively. In contrast, direct research on the use of AI for net-zero solutions constitutes only 10%. Similarly, the findings underscore the necessity of integrating these three technologies to develop predictive digital twin solutions for carbon emission prediction.

The results indicate that there is a clear need for more case studies investigating the use of large-scale IoT networks to collect carbon data from buildings and construction sites. Furthermore, the development of advanced and precise AI models is imperative for predicting the production of renewable energy sources and the demand for housing.

This paper makes a significant contribution to the field by providing a strong theoretical foundation. It also serves as a catalyst for future research within this domain. For practitioners and policymakers, this paper offers a reliable point of reference.