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Non-financial reporting (NFR) is viewed as a major step towards organisational transparency and accountability. While the number of non-financial reports published every year has been growing exponentially over the last two decades, their quality and effectiveness in managing environmental, social and governance (ESG) performance have been questioned. Addressing these concerns, several jurisdictions, including EU Member States, introduced mandatory NFR regimes. However, the evidence on whether such regulation truly translates into enhanced ESG performance remains scarce. This paper aims to fill this gap in the literature by investigating the impact of the EU’s Directive 2014/95/EU (Non-financial Reporting Directive, NFRD) on the ESG scores of Polish companies.

Drawing upon institutional and strategic perspectives on legitimacy theory, the authors test the relationship between the introduction of the NFRD and the ESG scores derived from the Refinitiv database, using a sample of all those companies listed on the Warsaw Stock Exchange whose disclosure allows for measuring ESG performance (yielding 171 firm-year observations from 43 companies).

This study’s findings show an improvement of ESG performance following the introduction of the NFRD. The difference-in-differences approach indicates that the improvement is larger for companies that are subject to the legislation when it comes to overall ESG performance, particularly for environmental and social performance. Nonetheless, to the best of the authors’ knowledge, no significant effect is found for performance in the governance dimension.

This study investigates the role of transnational mandatory reporting regulation in the first years of its enactment. The evidence offers insights into the effects of disclosure legislation in the context of an underdeveloped institutional environment.

First, this paper aims to identify and discuss the paradoxical relationship between theology and technology. Second, it also demonstrates the urgency of the digitalization of the Church ministry. Third, this paper offers an understanding of technology and theology through the missional perspective of the Church. Fourth, this paper asks the following questions: (1) Can the Church innovate ways of using technology while maintaining the social aspect of the organism? (2) Can organizations migrate to digital technology with adequate technology/human interface to engage innovations? (3) How can organizations renew their products via technological platforms? (4) From a socio-technical perspective on the digital era, can the Church keep abreast of its workforce in a way that provides adequate participative opportunities? and finally, this paper further interacts with views on the paradigm shift of practical theology and techno-theological practice and possible inclusion in the theology vocabularies of the Church.

A thorough search on the subject of techno-theology (TTheo) reveals that there are no scholarly works that offer a conceptual understanding of TTheo. However, TTheo derives an interdisciplinary definition from innovative leadership, socio-religious transformation, transformational leadership, anthropological studies, strategic leadership (and authentic leader AL), scenario thinking/planning, technological disruptions, digital transformation and Church sustainability. There are multiple inferences in the literature on the advantages and disadvantages of technology in human relations (Banks et al., 2016; Dyer, 2011).

Innovation is open-ended. It can take place anywhere and anytime. All it requires are human entities who are creative enough to respond appropriately. The author agrees with Goldsmith that innovation is not limited to a single aspect of any system (Goldsmith et al., 2010, p. xxiv). Innovation can occur anywhere, and there is no limit to it. The only hindrance to innovation is the lack of creative leaders, creative agents of change and an enabling environment to foster change (Teece, 2018, 2010; Bounfour, 2016; Hanna, 2016). While technological innovation is a good development, other factors drive innovation. Technological innovation is not an end by itself. It is a means to an end. And it cannot stand in isolation from other factors that support it. It competes with some external factors which can sustain it or obstruct it.

This paper used the traditional (or narrative), meta-analysis and meta-synthesis methods of literature reviews to study scenario thinking, system thinking, planning and TTheo principles to find a suitable space to redefine and reconstruct the Church’s ministry engagement in a technologically avowed age. This paper is not a technology text, nor does it pose to answer technology questions. Instead, it focuses on the role of technology in Christian ministry.

This paper recommended that the Church redefines its digital transformation perspective by adopting a TTheo that embraces digital materials and hybrid technology in its ministry engagement across the board. This paper further interacts with views on the paradigm shift of practical theology and techno-theological practice and possible inclusion in the theology vocabularies of the Church.

Technology shapes human interactions in a sociopolitical, socioreligious and sociocultural environment (Dyer, 2011; Postman, 2021; McLauhan, 1994, p. 7). As a community of faith, the Church is a segment of the broader cultural environment with a cross-section of people from various works of life and opinions. Language, customs and practice differ significantly from others in every environment. Hence, each setting is unique in multiple ways (Teece, 2018, 2010). The world continues to experience developments in many areas. Due to the symbiotic nature of humans and the environment, cross-breeding and cross-fertilization of ideas are inevitable. As one organization reacts to its unique existence, it indirectly or directly affects another. Hence, while growth may be relative, its impacts are overtly universal.

The term “Techno-theology” is a newcomer in the theological circle. Hence, there are practically little or minimal literature on this subject area. In this paper, the author has written the original concept of the subject matter (TTheo). This paper is part of the ground-breaking research the author is conducting on “Techno-theology.” The author’s PhD research proposal was approved in December 2022. The author’s research focuses on the subject matter of this paper (TTheo). The author also looks forward to leading a deeper conversation among scholars.

The objectives of this study are twofold. First, it intends to investigate the symmetric link between initial public offering (IPO) variability and the determinants of the stock market index, treasury bill rate, inflation, GDP growth rate and foreign direct investment. Second, this study intends to examine the asymmetric link between IPO variability and the aforementioned determinants, namely the stock market index, treasury bill rate, inflation, GDP growth rate and foreign direct investment.

Data from 1992 to 2018 were gathered from the country of Pakistan in order to achieve the above objectives. Augmented Dickey–Fuller (ADF) and Phillips Perron (PP) unit root tests were employed to determine the data's stationarity properties. The Auto Regressive Distributive Lags (ARDL) model was utilized to examine the symmetric links, and the Non-Linear Auto Regressive Distributive Lag Model (NARDL) was employed to determine the asymmetric links. While the long-run co-integration was examined using the ARDL bound test, the short-run dynamics were tested using the error correction method (ECM).

The macroeconomic variables of the stock market index, treasury bill rate, inflation, GDP growth rate and foreign direct investment are found to pose significant short-run and long-run symmetric and asymmetric effects on IPO variability. These results indicate the significance of the aforementioned variables in enhancing IPO variability. The findings also demonstrate the typical reactions of inflation, GDP and FDI towards negative and positive shocks in IPO variability and inflation. This evidence implies that Pakistan's poor capital market development is reflected in the country's weak macroeconomic factors. At the same time, the reduced IPO variability in the country also reflects the lack of confidence among prospective issuers and investors due to Pakistan's weak macroeconomic indicators.

This is the first study of its kind to properly investigate the symmetric and asymmetric effects of the macroeconomic variables on Pakistan's IPO variability.

This study aimed to identify the barriers and facilitators related to the implementation of radical innovations in secondary healthcare.

A systematic review was conducted and presented in accordance with a PRISMA flowchart. The databases PubMed and Web of Science were searched for original publications in English between the 1st of January 2010 and 6th of November 2020. The level of radicalness was determined based on five characteristics of radical innovations. The level of evidence was classified according to the level of evidence scale of the University of Oxford. The Consolidated Framework for Implementation Research was used as a framework to classify the barriers and facilitators.

Based on the inclusion and exclusion criteria, nine publications were included, concerning six technological, two organizational and one treatment innovation. The main barriers for radical innovation implementation in secondary healthcare were lack of human, material and financial resources, and lack of integration and organizational readiness. The main facilitators included a supportive culture, sufficient training, education and knowledge, and recognition of the expected added value.

To our knowledge, this is the first systematic review examining the barriers and facilitators of radical innovation implementation in secondary healthcare. To ease radical innovation implementation, alternative performance systems may be helpful, including the following prerequisites: (1) Money, (2) Added value, (3) Timely knowledge and integration, (4) Culture, and (5) Human resources (MATCH). This study highlights the need for more high-level evidence studies in this area.

To improve the academic integrity of online examinations, digital proctoring systems have recently been implemented in higher education institutions (HEIs). The paper aims to understand how digital proctoring has been practised in higher education (HE) and proposes future research directions for studying digital proctoring in HE.

A systematic literature review was conducted. The PRISMA procedure was adapted for the literature search. The topics were identified by topic modelling techniques from 154 relevant publications in seven databases.

Seven widely discussed topics in literature were identified, including solutions for detecting cheating and student authentication, challenges/issues of uptakes and students' performance in different proctoring environments.

This paper provides insights for academics, policymakers, practitioners and students to understand the implementation of digital proctoring in academia, its adoption by HEIs, impacts on students' and educators' performance and the rapid increase in its use for digital exams in HEIs, with particular emphasis on the impacts of the systems on digitalising examinations in HE.

This review paper has systematically and critically described the state-of-the-art literature on digital proctoring in HE and provides useful insights and implications for future research on digital proctoring, and how academic integrity in online examinations can be enhanced, along with digitalising HE.

Digital transformation affected modern society influencing how businesses cooperate and produce value. In this context, Artificial Intelligence plays a critical role. This study aims to explore the role of Artificial Intelligence in organisational positioning within the market, influencing firms' competitiveness. In this vein, this research seeks to respond to the following research question: How does AI impact the competitive advantage of healthcare organizations?.

To tackle the research question, an explorative analysis using the case study method to investigate an international healthcare center in Dubai was conducted. Nine semi-structured interviews were conducted with the head and the members of the robotic surgery team in CMC Dubai to thoroughly understand what the components of the robotic approach are and how the arrangement before the introduction of this innovative technique while shedding light on the added value and the advantages of adopting such technique on both patient safety and patient satisfaction. Additionally, archival data and online documentation (e.g. industry reports, newspaper articles and internal documents) were analyzed to obtain data triangulation.

The results highlight three primary outcomes influenced by implementing AI in organizational processes: clinical, financial and technological outcomes. The study will offer interesting non-studied insights about the implementation of Artificial Intelligence tools in the healthcare sector and specifically robotic surgeries, and to which extent this will contribute and represent a competitive advantage. Results will hopefully insert a brick in the wall of the impact of AI tools on the quality and the results of surgical operations while emphasizing the benefits of integrating AI in surgical practice.

This study offers interesting theoretical and practical implications. It opens a new perspective to understand and manage AI tools in service. This research is not without limits providing valuable insights for future research.

The purpose of this paper is to identify the impact of enterprise systems (ESs), in particular radio frequency identification (RFID) and enterprise resource planning (ERP) systems, on supply chain management (SCM). The results of this conceptual paper demonstrate that ERP and RFID systems contribute to SCM by improving supply chain integration. Supply chain integration occurs to facilitate the flow of financing, products, and information throughout the chain. In this regard, ERP and RFID contribute to integration by enhancing the information flow across the supply chain.

This paper proposes a conceptual model developed from the findings of literature review within the research domains of SCM, ESs, and supply chain integration.

This conceptual study contributes to the existing theory by linking the concept of information technology, ESs to SCM. The conceptual model in this paper may provide insights for executives who wish to implement ERP or RFID systems in their businesses in order to achieve higher integration, both within internal sectors and also with supply chain partners.

The findings in this study contribute to the theory base by linking the concept of information technologies, ESs to SCM. The conceptual model presented in this paper can provide insights for executives who wish to implement ERP or RFID systems in their businesses in order to achieve higher integration within internal sectors and with supply chain partners. This study offers new understandings by investigating the impact of ERP and RFID together on SCM.