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The purpose of this study is to examine the effect of manager attributes and psychological factors on the adoption of sustainability reporting (SR) among small and medium-sized enterprises (SMEs) in Ghana.

The study is based on a cross-sectional data gathered using questionnaires administered to managers of SMEs in Ghana. The data is analyzed using structural equation modeling.

The results reveal that SME managers with requisite educational qualifications and knowledge about sustainability accounting adopt SR. The attitudes, subjective norms and perceived behavioral control of managers of SMEs on issues of sustainability also affect the adoption of SR. However, SMEs with old and long-serving managers do not adopt SR. SMEs with manager attributes such as professional education, gender and religious affiliation do not appear to adopt SR.

There is the need for regulators and other stakeholders to sensitize, persuade and provide awareness, training and educational certification to support managers of SMEs to enable them to adopt SR.

This study contributes to the literature on SR by offering a clear understanding of how manager attributes and psychological factors influence the adoption of SR by SMEs in developing countries.

Based on resource-based theory and intellectual capital theory, this paper aims to investigate the impact of digital investment on enterprise value and the mediating role of intellectual capital. Additionally, it explores the heterogeneous impacts of digital investment on enterprise value and intellectual capital.

The study utilizes a sample of listed companies in Chinese A-shares from 2013 to 2020. The entropy-weighted method is applied to measure digital investment from two dimensions: scale and increment. Finally, the research hypotheses are tested through multiple regression analysis.

The empirical results demonstrate that digital investment significantly and positively impacts enterprise value. From the channel mechanism test, digital investment can enhance enterprise value by influencing intellectual capital through human, structural and relational capital. Of these, the mediating effect of human capital is the most significant. Moreover, the impacts of digital investment on enterprise value and intellectual capital are related to the industry sectors. In the agricultural sector, digital investment has adverse effects. In the industrial and service sectors, digital investment promotes intellectual capital and enterprise value. However, in the service sector, the impact on relational capital is not significant, and the mediating effect of relational capital does not hold.

This research has a limited potential for generalization due to the lack of standard measurement models for the exploration of digital investment.

The research findings are valuable for assessing the economic effects of digital investment comprehensively and providing essential information for policy formulation and strategy implementation.

This study represents the first attempt to evaluate the relationship between digital investment and enterprise value using the entropy-weighted method. In addition, this study investigates the mediating role of intellectual capital.

Amidst compounding crises and increasing global population’s nutritional needs, food supply chains are called to address the “diet–environment–health” trilemma in a sustainable and resilient manner. However, food system stakeholders are reluctant to act upon established protein sources such as meat to avoid potential public and industry-driven repercussions. To this effect, this study aims to understand the meat supply chain (SC) through systems thinking and propose innovative interventions to break this “cycle of inertia”.

This research uses an interdisciplinary approach to investigate the meat supply network system. Data was gathered through a critical literature synthesis, domain-expert interviews and a focus group engagement to understand the system’s underlying structure and inspire innovative interventions for sustainability.

The analysis revealed that six main sub-systems dictate the “cycle of inertia” in the meat food SC system, namely: (i) cultural, (ii) social, (iii) institutional, (iv) economic, (v) value chain and (vi) environmental. The Internet of Things and innovative strategies help promote sustainability and resilience across all the sub-systems.

The study findings demystify the structure of the meat food SC system and unveil the root causes of the “cycle of inertia” to suggest pertinent, innovative intervention strategies.

This research contributes to the SC management field by capitalising on interdisciplinary scientific evidence to address a food system challenge with significant socioeconomic and environmental implications.

The aim of this study is to reveal the effects of “safety climate” on “productive organizational energy”, based on the idea that higher energy and productivity will be seen in employees with the improved safety climate in the working environment.

In this study, data were collected using an online questionnaire from 426 employees of small and medium-sized textile enterprises in the Organized Industrial Zone in the Turkish province of Gaziantep. The “easy sampling” method was applied, one of the sampling techniques not based on probability. Multiple linear regression analysis was used to examine the effects of the “Management's perspectives and rules” and “Colleagues and safety trainings” sub-dimensions of the safety climate on the “emotional”, “cognitive” and “behavioral” components of productive energy.

The findings showed that the safety climate in the workplace positively and significantly affects the productive organizational energy of employees. In addition, it was observed that the management's perspective and rules had a higher impact on productive organizational energy in attitudes towards the safety climate and productive energies of these employees compared to safety pieces of training.

First of all, the result of this study and the positive results that the safety climate in organizations might cause have been noted. It has been demonstrated that the productive energies of the employees will increase if the necessary safety climate is established in the enterprises. In addition, despite the importance attached to the safety training of the employees, as a result of the analysis, it has been determined that the management's perspective and rules (ß = 0.61; p < 0.01) have a higher positive effect on the productive energy of the employees. If these situations are considered by the managers, it is expected that the occupational health and safety management strategies created for the employees will contribute to the formation of positive behaviors in the employees.

The driving force of the present study is that, to our knowledge, there has been no research on this issue related to employees who are mentioned as a critical force in solving productivity and whose number is about 26 million in Turkey's population.