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The purpose of this paper is to provide a theoretically informed analysis of the evolution of environmental management accounting (EMA) and social and environmental reporting (SER), and the accompanying development of a sustainability programme, in a large family-owned, unlisted corporation.

A longitudinal case study based on semi-structured interviews and documentary data was conducted. The main periods of fieldwork were carried out in 2007 and between 2010 and 2012. Sustainability reports were collected until 2019 when SER appeared to cease. The case analysis draws on the concepts of organisational identity (OI) and internal legitimacy (IL) to examine the decision-making and actions of a range of key organisational actors as they engage with EMA and SER.

The study demonstrates that a gap between an organisation’s identity claims (“who we are”) and its enacted identity (“what we do”) can enable the adoption of constitutive, performative and representational EMA and SER. It illuminates the nature of the role of key actors and organisational dynamics, in the form of OI and IL, in adapting these practices. It also demonstrates that, in giving meaning to the concept of sustainability, organisational actors can draw on their organisation’s identity and construct the comprehensibility of an organisational sustainability programme.

More empirical work is needed to examine the applicability of OI and IL to other settings. It would also be beneficial to examine the potential for OI work to allow organisations to change and reinvent themselves in response to the evermore pressing environmental crisis and the role, if any, of EMA in this process.

The study enriches our understanding of why and how EMA and SER evolve by demonstrating that paying attention to OI and IL can provide further insight into the decision-making and actions of organisational members as they recognise, evaluate, support and cease these practices.

This research aims to comprehend the factors that impact the emerging inclination of consumers toward mobile finance technology (fintech) services over banking institutions. The study focuses on users' demographics and psychographics to delineate their unique segments and profiles.

The study proposes a segmentation and profiling framework that includes variance analysis, two-step cluster analysis and pairwise statistical tests. This framework is applied to a dataset of customers using a range of mobile fintech services, specifically robo-investment, peer-to-peer (P2P) payments, robo-advisory and digital savings. The analysis creates distinct customer profile clusters, which are later validated using pairwise statistical tests based on segmentation output.

Empirical results reveal that P2P payment service users exhibit a higher frequency of usage, proficiency and intention to continue using the service compared to users of robo-investment or digital savings platforms. In contrast, individuals utilizing robo-advisory services are identified to have a significantly greater familiarity and intention to sustain engagement with the service compared to digital savings users.

The findings provide financial institutions, especially traditional banks with actionable insights into their customer base. This information enables them to identify specific customer needs and preferences, thereby allowing them to tailor products and services accordingly. Ultimately, this understanding may strategically position traditional banks to maintain competitiveness amidst the increasing prominence of fintech enterprises.

This research provides an in-depth examination of customer segments and profiles within the mobile fintech services sphere, thus giving a nuanced understanding of customer behavior and preferences and generating practical recommendations for banks and other financial institutions. This study thereby sets the stage for further research and paves the way for developing personalized products and services in the evolving fintech landscape.

We investigate how firing notification procedures influence wage growth. Using a sample of 33 countries over the period 2006–2015, we show that administrative requirements in cases of dismissal have a positive and significant effect on wage growth. The result is robust even after controlling for the endogeneity of the firing notification restrictions, the involvement of third parties in the wage bargaining process, the minimum wage, the firms' training policy, and the composition of employment. These findings suggest that firing notification procedures foster the growth of wages by increasing the bargaining power of incumbent workers.

Operationalizing R-imperatives in firms is seen as vital to bolstering circularity through reduce, reuse and recycle and building circular supply chains (CSCs). However, this process introduces various uncertainties to firms within CSCs. This is a gap that still requires an in-depth analysis, particularly to answer the question of how firms align the operationalization of R-imperatives with uncertainty management to improve sustainability performance and accelerate the transition toward CSCs.

This paper fills this gap through a multiple-case study, whereby nine firms from varying structures, regions and manufacturing industries were examined. Qualitative content analysis was employed to examine the collected primary (27 semi-structured interviews) and secondary data (internal management reports, publicly available corporate reports and website content).

The findings support the evidence that the operationalization of R-imperatives is not a straightforward process. Within-firm and SC uncertainties largely emerged and made the building of CSCs complex. Consequently, strategies aimed at reducing uncertainty were paramount to managing uncertainties and enhancing sustainability performance. For instance, implementing durable or modular designs helped firms easily reuse, repair and recycle products. In turn, firms achieved material efficiency and contributed to extending the life cycle of products.

This paper explains how firms can align R-imperatives operationalization with uncertainty management to improve sustainability performance and enhance CSCs. Accordingly, firms should complement R-imperatives operationalization with proactive uncertainty management and an assessment of all environmental, economic and social sustainability dimensions.

This paper fills a critical gap in circular supply chain management literature by unveiling its linkage with uncertainty management and sustainability performance. Empirical insights from nine firms within CSCs are provided to guide scholars and managers interested in implementing R-imperatives.

This research evaluates specific circular economy issues in relation to the hospitality sector. This is investigated in the aftermath of the COVID-19 pandemic, considering the impact that the experiences of UK hospitality SMEs had on their circular economy activities. Viewed through a resource bricolage lens, for some this was a consequence of the challenges of the pandemic, while others were proactive in pursuing circular economy strategies.

A sequential mixed methods research design is established based on a pragmatic worldview. The first phase analyses secondary data from the Business Insights and Conditions Survey (BICS) to evaluate circular economy aspects on hospitality businesses in the context of the COVID-19 pandemic. Phase 2 collects and analyses qualitative semi-structured interview data from directors of hospitality SMEs to investigate the experiences of businesses in this research context.

Results point to a desire for hospitality SMEs to engage in circular economy activities, especially as a means of achieving financial efficiency, however this is sometimes constrained by increased costs. Resource bricolage theory underlines potential advantages for SMEs to engage with the local community to support circular economy activities and bring mutual benefits.

This research contributes to the under-researched topic of circular economy issues in hospitality SMEs. The focus on SMEs is significant as small businesses are more resource-constrained than larger businesses. The context of the post-COVID period is also notable due to changing attitudes towards circular economy aspects from the experiences of the pandemic.

The purpose of this paper is to check the feasibility of using biomaterial such as of Phragmites-Australis (PA) in cement paste to achieve sustainable building materials.

In this study, cement pastes were prepared by adding locally produced PA fibers in four different volumes: 0%, 0.5%, 1% and 2% for a duration of 180 days. Bottles and prisms were subjected to chemical shrinkage (CS), drying shrinkage (DS), autogenous shrinkage (AS) and expansion tests. Besides, prism specimens were tested for flexural strength and compressive strength. Furthermore, a mathematical model was proposed to determine the variation length change as function of time.

The experimental findings showed that the mechanical properties of cement paste were significantly improved by the addition of 1% PA fiber compared to other PA mixes. The effect of increasing the % of PA fibers reduces the CS, AS, DS and expansion of cement paste. For example, the addition of 2% PA fibers reduces the CS, expansion, AS and DS at 180 days by 36%, 20%, 13% and 10%, respectively compared to the control mix. The proposed nonlinear model fit to the experimental data is appropriate with R2 values above 0.92. There seems to be a strong positive linear correlation between CS and AS/DS with R2 above 0.95. However, there exists a negative linear correlation between CS and expansion.

The PA used in this study was obtained from one specific location. This can exhibit a limitation as soil type may affect PA properties. Also, one method was used to treat the PA fibers.

The utilization of PA fibers in paste may well reduce the formation of cracks and limit its propagation, thus using a biomaterial such as PA in cementitious systems can be an environmentally friendly option as it will make good use of the waste generated and enhance local employment, thereby contributing toward sustainable development.

To the authors best knowledge, there is hardly any research on the effect of PA on the volume stability of cement paste. Therefore, the research outputs are considered to be original.

This paper aims to discuss the issues and challenges related to housing continuity for individuals transitioning from homelessness to securing a place to live in Klang Valley, Malaysia. The aim of the study is to explore the problems and solutions in the context of housing policy, particularly as they pertain to homeless households. The study involves conducting in-depth interviews with various stakeholders involved in helping homeless households find shelter and access to public housing.

The research methodology comprises a comprehensive literature review encompassing housing affordability, affordable housing and homelessness both within Malaysia and globally to identify research gaps. One of the key questions highlighted the effectiveness of existing programs aimed at providing short-term shelter and social integration for homeless individuals. Additionally, it highlights one of the primary challenges in this process, which is the tendency of homeless individuals to return to homelessness due to various factors. The data collection uses a qualitative approach and the data are obtained through in-depth interviews with key stakeholders responsible for assisting homeless households in Klang Valley, Malaysia, encompassing federal, state and local government representatives. Purposive sampling ensures diverse stakeholder representation. Interviews are structured semi-structured to maintain consistency while allowing for open-ended discussions on challenges and successes in facilitating homeless individuals' transition to stable housing. Thematic analysis of transcribed interview data focuses on recurring themes related to housing continuity, affordability and homeless households' behavioural patterns.

There are five (n = 5) stakeholders consist of local government (Code: R1), ministries (Code: R2; R5) and government agencies (Code: R3; R4). The study revealed that various programs have been implemented to provide short-term shelter and facilitate the integration of homeless individuals into society. Nevertheless, a significant challenge identified was the recurring tendency of homeless households to return to homelessness. This “behavioural direction” was found to be influenced by multiple factors which includes mental health and attitude problem. The findings emphasise the need for collaborative efforts among all stakeholders to address the issues and challenges related to housing continuity in Klang Valley.

The originality of this research lies in its focus on the specific and under-researched context of Klang Valley, Malaysia, regarding the critical issues of housing affordability and the challenges of housing continuity for homeless households. While housing affordability and affordable housing are widely recognised as global housing policy concerns, this study delves into a localised setting where limited attention has been given to understanding the transitions of homeless individuals to stable housing. The findings provide unique insights into the efforts and challenges faced in Klang Valley, shedding light on the behavioural patterns and factors contributing to recurring homelessness. This paper offers a context-specific perspective that contributes to the broader understanding of housing continuity issues.

Studies on developed economies showed that imposing taxes on animal-based foods could effectively reduce agricultural greenhouse gas emissions (AGHGEs), while this taxation may not be appropriate in developing countries due to the complex nutritional status across income classes. Hence, this study aims to explore optimal tax rate levels considering both emission reduction and nutrient intake, and examine the heterogenous effects of taxation across various income classes in urban and rural China.

The authors estimated the Quadratic Almost Ideal Demand System model to calculate the price elasticities for eight food groups, and performed three simulations to explore the relative optimal tax regions via the relationships between effective animal protein intake loss and AGHGE reduction by taxes.

The results showed that the optimal tax rate bands can be found, depending on the reference levels of animal protein intake. Designing taxes on beef, mutton and pork could be a preliminary option for reducing AGHGEs in China, but subsidy policy should be designed for low-income populations at the same time. Generally, urban residents have more potential to reduce AGHGEs than rural residents, and higher income classes reduce more AGHGEs than lower income classes.

This study fills the gap in the literature by developing the methods to design taxes on animal-based foods from the perspectives of both nutrient intake and emission reduction. This methodology can also be applied to analyze food taxes and GHGE issues in other developing countries.

A comprehensive literature review was conducted to identify the lean principles and the challenges of building refurbishment. To have an in-depth investigation of the application of lean principles to address the challenges of refurbishment projects, ten expert interviews following a qualitative research approach were utilised in this research. Data were analysed using manual content analysis to derive the framework.

The refurbishment of buildings has attracted the attention of the present construction industry. However, uncertain project characteristics, information deficiency, limited space for construction activities and less stakeholder involvement make it complex. Since the lean concept effectively deals with complex and uncertain projects, this study focusses to investigate the application of lean principles to overcome the challenges of refurbishment projects in Sri Lanka by developing a framework.

It was found that the five main lean principles of customer value, value stream, value flow, pull and perfection are appropriate for building refurbishment projects in Sri Lanka. Precise identification of clients and end-users, value adding and non-value adding activities, interruptions and stakeholder communication chains, setting scope, examining the possible technologies and taking measures to deliver the exact product to ensure the successful application of lean principles for refurbishment projects. Further, 27 benefits of five lean principles were identified which can be used to address the 13 identified challenges of building refurbishment of projects. Finally, a framework has developed portraying the application of lean principles in building refurbishment.

The framework developed is beneficial for the building refurbishment project team to address the barriers of refurbishment projects by applying lean principles.

This framework can be used as a guideline for the implementation of building refurbishment projects by addressing their challenges with lean principles.

Data protection requirements heavily increased due to the rising awareness of data security, legal requirements and technological developments. Today, NoSQL databases are increasingly used in security-critical domains. Current survey works on databases and data security only consider authorization and access control in a very general way and do not regard most of today’s sophisticated requirements. Accordingly, the purpose of this paper is to discuss authorization and access control for relational and NoSQL database models in detail with respect to requirements and current state of the art.

This paper follows a systematic literature review approach to study authorization and access control for different database models. Starting with a research on survey works on authorization and access control in databases, the study continues with the identification and definition of advanced authorization and access control requirements, which are generally applicable to any database model. This paper then discusses and compares current database models based on these requirements.

As no survey works consider requirements for authorization and access control in different database models so far, the authors define their requirements. Furthermore, the authors discuss the current state of the art for the relational, key-value, column-oriented, document-based and graph database models in comparison to the defined requirements.

This paper focuses on authorization and access control for various database models, not concrete products. This paper identifies today’s sophisticated – yet general – requirements from the literature and compares them with research results and access control features of current products for the relational and NoSQL database models.