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This chapter aims to list the literature that document the role of hospitality industry achieving Sustainable Development Goals (SDGs), and to summarize those contributions, related to the literature. Extensive literature review was also conducted to explore a critical analysis of sustainable digitalization of the hospitality industry.

The article has undertaken a systematic literature review of all the significant research area of almost last two decades. Keyword searches were performed in Google Scholar search engine, where timeframe of “2001–2023” was used to filter the desired article. Total 141 research articles were primarily identified after the initial search. After screening the articles for relevance or duplicates, finally 107 articles were considered for this study.

This study figures out those environment-related SDGs which is considered essential for the hospitality industry. This study found the importance of adopting digitalization in hospitality sector to build inclusive environment and providing seamless experience to customers while focusing on both positive and negative aspects associated with digital transformation.

Hospitality industry of numerous countries around the world are now exploring by implementing SDGs and Digitalization in their business practices. This study will provide insight to policymakers as development and usage of digital technologies and implementing SDGs in their practices are crucial for the sustainable transformation of hospitality industry. Sustainable transformation of hospitality sector not only improves services and helps us to make wiser choices when planning for a trip but also positively impact both physical and psychological well-being.

The hygiene factor is always imperative when customers consider a certain restaurant, and the information contained in customer reviews can be an efficient approach to gauge a restaurant's hygiene during gaps in the official inspection. Therefore, the purpose of this study was to investigate whether information obtained from online reviews could predict the upcoming hygiene rating, specifically, evaluating the impact of both qualitative and quantitative content of reviews on the restaurant hygiene rating.

The quantitative research method with big data analytic techniques was applied in this study. In total, 127,656 pieces of data collected from 1,710 restaurants in four major cities in the USA were used in the analysis. Both quantitative factors (i.e. reviewer's numerical rating, days to review, readability, useful/funny/cool) and qualitative factors (i.e. eight emotional dimensions of textual reviews) were analyzed from the online customer reviews and considered in predicting the restaurant's hygiene rating.

Six out of eight emotional dimensions including anger, disgust, fear, sadness, surprise and trust were identified as having significant influences on the restaurant hygiene ratings. While three quantitative variables including days to review, readability and usefulness were identified with significant impacts on the dependent variable of restaurant hygiene rating.

This study opens an avenue for innovative research that establishes a connection between customers' reviews and restaurants' inspection systems. The results allow restaurants to predict an impending hygiene inspection rating upon dynamic assessment of review content and aid in adjusting hygiene measures accordingly.

The purpose of this study is to provide a harmonisation framework for the diverse accounting practices by extractive industries.

The study takes a three-stage approach. The first involves a comprehensive literature review of the historical evolution of accounting regulations by extractive industries. The second involves constructing an accounting practice index for extractive industries. The third involves constructing a harmonisation framework.

The accounting practice index provides empirical evidence of the wide diversity of accounting practices by extractive industries. Analysis of the literature review addresses the several attempts by accounting and regulatory bodies to standardise the diverse practices of accounting by extractive industries and reasons for the lack of successful standardisations. The authors extract lessons from these previous attempts and propose a harmonisation framework.

The proposed harmonisation framework can be used to align together the diverse accounting practices by extractive industries and enhance comparability and consistency of accounting figures and statements produced by these industries. Harmonising the diverse accounting practices is crucial for investment decision-making.

The harmonisation framework is the first of its kind that could enhance the comparability of accounts of extractive industries’ firms and be used to harmonise diverse accounting practices by other industries.

This paper aims to identify the values antecedents of women’s social entrepreneurship. It explores where and how these values emerge and how they underpin the perceived desirability and feasibility of social venture creation.

Values development across the life-course is interrogated through retrospective sense-making by thirty UK-based women social entrepreneurs.

The findings express values related to empathy, social justice and action-taking, developed, consolidated and challenged in a variety of experiential domains over time. The cumulative effects of these processes result in the perceived desirability and feasibility of social entrepreneurial venture creation as a means of effecting social change and achieving coherence between personal values and paid work, prompting social entrepreneurial action-taking.

This paper offers novel, contextualised insights into the role that personal values play as antecedents to social entrepreneurship. It contributes to the sparse literature focussed on both women’s experiences of social entrepreneurship generally, and on their personal values specifically.