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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 paper aims to propose and assess a framework to analyse the institutionalization of Industry 4.0 (I4.0) through a framing analysis.

The framework was developed by combining the institutional approach with orders of worth, drawing insights from a comprehensive literature review. To assess it, the authors conducted a qualitative analysis of annual reports from companies with the largest market capitalization over a six-year period and interviewed union representatives in Spain and Sweden.

The framework comprises five dimensions (industrial, market, civic, green and connectionist). The empirical results reveal that companies consistently frame I4.0 with an emphasis on industrial and market perspectives. In contrast, unions place a stronger emphasis on civic issues, with Spanish unions holding a more negative view of I4.0, expressing concerns about working conditions and unemployment.

The proposed framework brings interesting insights into the dispute over the meaning of I4.0. Although this empirical study was limited to companies and unions in Sweden and Spain, the framework can be expanded for broader investigations, involving additional stakeholders in one or more countries. The discussion outlined using the varieties of capitalism approach is relevant for understanding the connection between the meso and macro levels of this phenomenon.

In navigating the landscape of I4.0, managers should remain flexible, and ready to tailor their strategies and operations to align with the distinct demands and expectations of stakeholders and their specific institutional environments. Similarly, policymakers are urged to acknowledge these contextual intricacies when crafting strategies for implementing I4.0 initiatives across national settings.

Based on the empirical findings, this study underscores the importance of fostering social dialogue and involving stakeholders in the implementation of I4.0. Policymakers and other stakeholders should take proactive measures, tailored to each country’s context, to mitigate potential adverse effects on labour and workers.

The study presents a novel framework that facilitates the systematic comparison of I4.0 framing by different actors. This contribution is significant because the way actors frame I4.0 affects its interpretation and implementation. Additionally, the aggregate analysis of results enables cross-country comparisons, enhancing our understanding of regional disparities.

This study, a theoretical article, aims to introduce new institutionalism as a framework through which business and management researchers can explore the significance of artificial intelligence (AI) in organizations. Although the new institutional theory is a fully established research program, the neo-institutional literature on AI is almost non-existent. There is, therefore, a need to develop a deeper understanding of AI as both the product of institutional forces and as an institutional force in its own right.

The authors follow the top-down approach. Accordingly, the authors first briefly describe the new institutionalism, trace its historical development and introduce its fundamental concepts: institutional legitimacy, environment and isomorphism. Then, the authors use those as the basis for the queries to perform a scoping review on the institutional role of AI in organizations.

The findings reveal that a comprehensive theory on AI is largely absent from business and management literature. The new institutionalism is only one of many possible theoretical perspectives (both contextually novel and insightful) from which researchers can study AI in organizational settings.

The authors use the insights from new institutionalism to illustrate how a particular social theory can fit into the larger theoretical framework for AI in organizations. The authors also formulate four broad research questions to guide researchers interested in studying the institutional significance of AI. Finally, the authors include a section providing concrete examples of how to study AI-related institutional dynamics in business and management.

Ores and minerals are extracted from the earth’s crust depending on the type of deposit. Iron ore mines come under massive deposit patterns and have their own mine development and life cycles. This study aims to depict the development and life cycle of large open-pit iron ore mines and the intertwined organizational design of the departments/sections operated within the industry.

Primary data were collected on the site by participant observation, in-depth interviews of the field staff and executives, and field notes. Secondary data were collected from the literature review to compare and cite similar or previous studies on each mining activity. Finally, interactions were conducted with academic experts and top field executives to validate the findings. An organizational ethnography methodology was employed to study and analyse four large-scale iron ore mines of India’s largest iron-producing state, Odisha, from January to April 2023.

Six stages were observed for development and life cycle, and the operations have been depicted in a schematic diagram for ease of understanding. The intertwined functioning of organizational set-up is also discovered.

The paper will benefit entrepreneurs, mining and geology students, new recruits, and professionals in allied services linked to large iron ore mines. It offers valuable insights for knowledge enhancement, operational manual preparation and further research endeavours.

Security education, training and awareness (SETA) programs are the key to addressing “people problems” in information systems (IS) security. Contrary to studies using conventional methods, the present study leveraged an “event” lens and dimensionalized employees' perceptions into three sub-dimensions: perceived novelty, perceived disruption and perceived criticality. Moreover, this research went a step further by examining how pedagogical and communication approaches to a SETA program affect employees' perceptions of the program. This study then investigated whether – and if so, how – these approaches impact employees' perceptions of the SETA program and their subsequent commitment to it.

Utilizing a factorial-based scenario survey, this study empirically tested a model of the above relationships via covariance-based structural equation modeling.

The results of this research showed that pedagogical approaches were more effective than communication approaches and that employees' perceptions of the SETA program accounted for a large variance in their commitment to SETA.

First, this research deepens understanding of the protection of information assets by elaborating on the different approaches that organizations can take to encourage employees' commitment to SETA. Second, the study enriches the SETA literature by theorizing a SETA program as an organizational “event”, which represents a major shift from the conventional approach. Third, the study adds to the theoretical knowledge of the event lens by extending it to the SETA context and investigating the relationship among three event strength components.

Exploring how racism continues to persist throughout public and nonprofit organizations is central to undoing persistent society-wide injustices in the United States and around the globe. The authors provide two cases for identifying and understanding the ways in which philanthropy’s whiteness does harm to K–12 students and communities of color.

In this article, the authors draw on critical race theory and critical whiteness studies, specifically Cheryl Harris' work to expose the whiteness of philanthropy, not as a racial identity, but in the way that philanthropy is performed. The authors characterize one of the property functions of whiteness, the right to exclude, as working through two mechanisms: neoliberal exclusion and overt exclusion. Drawing on this construction of the right to exclude, the authors present two cases: the Bill & Melinda Gates Foundation and the City Fund.

Whether intentional or not, the Gates Foundation and the City Fund each exclude communities of color in several ways: from changes to schools and districts, parents' experiences navigating school enrollment due to these changes, to academic assessments and political lobbying.

These cases provide a way for researchers and practitioners to see how organizations in real time reify the extant racial hierarchy so as to disrupt such organizational processes and practices for racial justice.

Emotional labour (EL) is a complex phenomenon that has received increasing attention in recent years due to its impact on employee’s well-being and job satisfaction. For a comprehensive understanding of the evolving field of EL, it is important to extract different research trends, new developments and research directions in this domain. The study aims to reveal 13 prominent research topics based on the topic modelling analysis.

Using latent Dirichlet allocation (LDA) method, topic modelling is done on 1,462 journal research papers published between 1999 and 2023, extracted from the Scopus database using the keyword “EL”.

The analysis identifies several emerging trends in EL research, including emotional regulation training and job redesign. Similarly, the topics like EL strategies, cultural differences and EL, EL in hospitality, organizational support and EL, EL and gender and psychological well-being of nursing workers are popular research topics in this domain.

The findings provide valuable insights into the current state of EL research and can provide a direction for future research as well as assist organizations to design practices aimed at improving working conditions for employees in various industries.

Topic modelling on emotional labor is done. The paper identifies specific topics or clusters related to emotional labor, quantifies these topics using topic modeling, adds empirical rigor, and allows for comparisons across different contexts.

This study investigates whether the underrepresentation of women in executive-level roles within the supply chain management (SCM) field is justified or the result of gender injustices. The analysis examines if there is a gender compensation gap within executive-level SCM roles and whether performance differences or other observable factors explain disparities.

Publicly reported executive compensation and financial data are merged to empirically test if gender differences exist and investigate whether the underrepresentation of women in executive-level SCM roles is unjust.

Women occupy only 6.29% of the positions in the sample of 447 SCM executives. Unlike prior studies, we find that women executives receive higher compensation. The analysis does not identify observable factors explaining the limited inclusion of women in top-level roles, suggesting that gender injustices are prevalent in SCM.

This study only considers observable factors and cannot conclusively determine if discrimination is occurring. The low level of inclusion of women in executive roles suggests that gender injustice is intrinsic within the SCM profession. These findings will hopefully motivate firms to undertake transformative actions that result in outcomes that advance gender equity, ultimately leading to social justice for female SCM executives.

The use of social justice and feminist theories, a focus on SCM roles, and an empirical methodology utilizing objective measures represents a novel approach to investigating gender discrimination in SCM organizations, complementing prior survey-based studies.

Despite the significance of a gender-diverse workforce, there is a lack of comprehensive review of gender diversity and women's career advancement literature. Moreover, past literature focuses on women-on-board and other subsets based on outcomes like firm financial and non-financial performance, corporate social performance and board interlocks. The purpose of this study is to examine the research on gender diversity and women's career advancement through an analysis of 143 articles published during past decade. Theoretical frameworks, contexts and constructs-based contribution to scholarship were reviewed. The authors attempt to highlight key theories, constructs and contexts and provide direction for future research.

A comprehensive systematic literature review of 143 articles spanning January 2008–March 2023 about gender diversity and women’s career advancement was conducted.

Majority of the past studies have focused on women on board and top management team, and most of them have been conducted in the context of the USA and China. There is no specific industry which has been covered extensively. Resource dependency, resource-based views and agency theories are the primary theoretical frameworks used in the past studies. Furthermore, these findings suggest the scope to further focus on women’s retention and career growth initiatives, especially at levels other than top levels, for a stronger leadership pipeline.

This study has been conducted with a focused analysis of the context, constructs and theoretical frameworks, enabling future researchers to decide how and where to focus, to now strengthen retention of women.

Drawing on the theory of memory-dominant logic, this study aims to examine how the substantive staging of the servicescape, experience co-creation, experiential satisfaction and experience intensification affect experience memorability and hedonic well-being in the case of unmanned smart hotels.

An online survey was used, with the target respondents being hotel guests people aged 18 years and older who had been recent guests of the FlyZoo Hotel in Hangzhou, China. Data were collected online from 429 guests who had stayed in the hotel between April and June 2023. Data analysis was undertaken using structural equation modelling.

The results suggest that all the proposed four constructs are positive drivers of a memorable unmanned smart hotel experience. The relationship between the memorability of the hotel experience and hedonic well-being was found to be significant and positive.

Unmanned smart hotels should ensure that all smart technologies function effectively and dependably and offer highly personalised services to guests, allowing them to co-create their experiences. This will lead to the guest receiving a satisfying and memorable experience. To enable experience co-creation using smart technologies, unmanned smart hotels could provide short instructional videos for guests, as well as work closely with manufacturers and suppliers to ensure that smart technology systems are regularly updated.

This study investigates the antecedents and outcomes of a novel phenomenon and extends the concept of memorable tourism experiences to the context of unmanned smart hotels.