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Companies must no longer just report on corporate sustainability (CS) performance but also demonstrate that they are aligning their strategies with sustainability. However, suitable management control systems (MCS) are required to implement a sustainability strategy. Thereby, sustainability reporting (SR) can also be employed for control purposes. On the other hand, existing MCS can be used to develop SR that goes beyond accountability. Accordingly, this paper explores how this interplay can be designed.

For the study, 20 semi-structured interviews were conducted with persons from ATX and DAX companies. Since the interplay should be examined from a holistic control perspective, the authors used the MCS package of Malmi and Brown as an analysis framework.

Nowadays, merely focusing on reporting is too narrow a view. It is therefore not surprising that the investigation was able to reveal various possible linkages between MCS and SR that span the full range of the MCS package of Malmi and Brown.

Future research should also consider non-listed companies to investigate potential differences and take a closer look at the proposed reciprocal nature of the interplay.

The findings expand the knowledge of how companies can use SR for control purposes and how existing MCS can help develop a reporting that goes beyond accountability.

The study contributes by highlighting the potential of SR to control CS performance from a holistic MCS perspective and likewise the impact of existing MCS on reporting. In addition, different theoretical perspectives are used to explain why the interplay can be designed differently in practice.

This paper aims to provide an overview of South African perspectives on preventing, monitoring and combating hate victimisation, towards informing international understandings.

Using a general review approach, this paper provides a historical examination of measures proposed by the South African Government and civil society since 1994, to prevent, monitor and combat hate crime, hate speech and intentional unfair discrimination.

Regardless of a constitutional commitment to social inclusion, diversity and minority rights, significant progress remains lacking after almost three decades of related advocacy, lobbying and limited government intervention. Findings of the South African Hate Crimes Working Group (HCWG) longitudinal Monitoring Project emphasise the need for decisive legal responses to hate victimisation.

A Bill, recognising hate crime and hate speech as distinct criminal offences, has been in development for almost 15 years and will soon serve before Parliament. Enactment of this legislation will be ground-breaking in Africa.

This paper contributes to the field of hate studies by providing an overview of the journey towards current conceptual understandings of hate in (South) Africa. It sets the stage for evaluating the potential of the redesigned HCWG monitoring tool, which holds promise for early identification and intervention in hate hotspots and targeted sectors. This instrument can establish trends not only in South Africa but also across the African continent.

Although publicly listed firms in Sri Lanka have been increasingly adapting sustainability reporting into their annual reporting practices, a limited number of firms prepare sustainability reports by integrating sustainable development goals (SDGs) into reporting mechanisms. This study attempts to develop an index to monitor firms' sustainability reporting practices based on Global Reporting Institute (GRI) guidelines integrating SDGs.

This paper develops a sustainability score index using the 17 SDGs utilising the results of content analysis of corporate annual reports of a selected sample of 100 firms listed on the Colombo Stock Exchange (CSE). Principal component analysis was employed to examine the reliability of data in the developed index.

Findings show that the developed scoring index is efficient for evaluating the contents of the sustainability reports of Sri Lankan firms. Sustainability reporting practises with regard to the SDGs were observed to have a turbulent period from 2015 to 2019 and the SDGs 12 and 15 were identified to be mostly reported in Sri Lankan corporate sustainability reports.

The results of the study add to knowledge on the monitoring of sustainability reporting practises with reference to SDGs. The study outcomes are useful for the investors, stakeholders, and statutory bodies to measure the sustainable performance of business firms and assess the firm’s commitment towards the global sustainability agenda.

To the best of our knowledge, this is the first study that constructs a sustainability reporting score index integrating SDGs.

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.

The paper aims to carry out a comprehensive literature mapping to synthesise and descriptively analyse the research trends of biodiversity accounting, providing implications for managers and policymakers, whilst also outlining a future agenda for scholars.

A bibliometric analysis is carried out by adopting the Preferred Reporting Items for Systematic Review and Meta-Analyses protocol for searching and selecting the scientific contributions to be analysed. Citation analysis is used to map a current research front and a bibliographic coupling is conducted to detect the connection networks in current literature.

Biodiversity accounting is articulated in five thematic clusters (sub-areas), such as “Natural resource management”, “Biodiversity economic evaluation”, “Natural capital accounting”, “Biodiversity accountability” and “Biodiversity disclosure and reporting”. Critical insights emerge from the content analysis of these sub-areas.

The analysis of the thematic evolution of the biodiversity accounting literature provides useful insights to inform both practice and research and infer implications for managers, policymakers and scholars by outlining three main areas of intervention, i.e. adjusting evaluation tools, integrating ecological knowledge and establishing corporate social legitimacy.

Currently, the level of biodiversity reporting is pitifully low. Therefore, organisations should properly manage biodiversity by integrating diverse and sometimes competing forms of knowledge for the stable and resilient flow of ecosystem services for future generations.

This paper not only updates and enriches the current state of the art but also identifies five thematic areas of the biodiversity accounting literature for theoretical and practical considerations.

Recently, interest in sustainability has grown globally in the heavy vehicle and equipment industry (HVEI). However, this industry's complexity poses a challenge to the implementation of generic sustainable supply chain management (SSCM) practices. This study aims to identify SSCM's barriers, practices and performance (BPP) indicators in the HVEI context.

The results are derived from case studies of four multinational manufacturers. Within-case and cross-case analyses were conducted to categorise the SSCM BPP indicators that are unique to HVEI supply chains.

This study's analysis revealed that supply chain cost implications and a deficient information flow between focal firms and supply chain partners are the key barriers to SSCM in the HVEI. This analysis also revealed a set of policies, programmes and procedures that manufacturers have adopted to address SSCM barriers. The most common SSCM performance indicators included eco-portfolio sales to assess economic performance, health and safety indicators for social sustainability and carbon- and energy-related measures for environmental sustainability.

The insights can help HVEI firms understand and overcome the typical SSCM barriers in their industry and develop, deploy and optimise their SSCM strategies and practices. Managers can use this knowledge to identify appropriate mechanisms with which to accelerate their transition into a sustainable business and effectively measure performance outcomes.

The extant SSCM literature has focused on the light vehicle industry, and it has lacked a concrete examination of HVEI supply chains' sustainability BPP. This study develops a framework that simultaneously analyses SSCM BPP in the HVEI.

Sexual harassment is a pervasive and damaging issue that affects the physical and mental health and well-being of employees in the workplace. It is a serious public health concern that requires urgent attention and action and very dangerous problem in management. Our studies have shown that women are more likely to be the victims of sexual harassment and are more dissatisfied with the situation, organizations have a moral and legal obligation to take proactive measures to prevent and address sexual harassment, including implementing effective policies, providing employee training and fostering a culture of respect and accountability. By doing so, we can create safer, healthier and more productive work environments for all the employees.

This study consisted of 344 individuals from the Syrian community who completed a questionnaire, that contained statements about harassment to gauge each gender’s perception and sensitivity toward it. The questionnaire was carefully designed to include 30 questions, including daily situations in the work environment that may occur and how they are classified by males and females. Is it harassment or not, and about the HR department have personal safety and security standards such as the code of conduct and the rules regulating these behaviors or not and our research project was a collaboration between the two nongovernmental organizations (NGOs): Stemosis and Institute of Human Resources Management (IHRM).

Our research reveals a distinction between the thinking patterns and coping mechanisms of females and males when it comes to dealing with this phenomenon. We presented various scenarios to our respondents, depicting situations that an individual might face in their everyday life and asked them questions related to the definition of harassment, its root causes and strategies for addressing it. Research has shown that women are at a higher risk of experiencing feelings of fear and dissatisfaction when subjected to sexual harassment. This unfortunate reality highlights the need for greater awareness and action to combat such reprehensible behaviors. Save Women!

The study faced several limitations in collecting data due to the sensitive and shameful nature of the topic for both men and women in the Syrian Arab Republic. This caused embarrassment for some participants, leading to their unwillingness to participate in the research. Additionally, the study encountered difficulties in dealing with companies, as they did not accept exposure to such situations and failed to show any codes of conduct under the name of their company, and the participants did not consider certain factors as reasons for harassment. Specifically, 71.2% of participants did not consider inappropriate outfits as a reason for harassment. However, there was a significant difference between the opinions of men and women on this matter (p-value < 0.05). Additionally, political, social and psychological reactions were not considered a reason for harassment by 64.8% of participants.

In our study, there was a situation that one of the respondents (male) was exposed to by the HR manager (female) who was pretending to be a professional, after he confronted her, she threatened him with expulsion from work and despite his annoyance, he ignored her because it was pointless to talk with her and during the study, (44.7%) of the participants had experienced sexual harassment.

Victims of sexual harassment experience a similar condition to post-traumatic stress disorder, which can lead to many mental and psychological issues. The overall organizational environment plays a critical role in the well-being of employees. It is widely accepted that victims of violence suffer from a lack of well-being. Employee well-being is based on feelings of happiness and satisfaction that come from a sense of security. According to the Maslow’s theory of needs, security is fundamental to people and a toxic workplace environment can destroy an individual’s sense of security, negatively impacting their well-being In Syria.

In Syria, society is considered closed about sexual issues and considers it a sensitive issue despite its presence and spread in work environments, as the results showed, and this is one of the challenges we face. Therefore, our study is the first in Syria and the largest that sheds light on this phenomenon clearly, strongly, deeply and directly.

This paper delves into the critical role of women in the domains of architecture, engineering, construction and urban planning, particularly within the context of the United Nations sustainable development goals (SDGs) and the imperative of achieving gender parity. Concentrating on the Gulf Cooperation Council (GCC) countries, this paper explores the profound importance of women as essential contributors to urbanisation and sustainable development. It scrutinizes the existing gender disparities within the architecture, engineering and construction (AEC) industries; evaluates prevailing women empowerment indices in diverse sectors; and presents a strategic framework for harnessing women’s engagement to cultivate inclusive and sustainable urban cultures in the GCC. This conceptual paper introduces an actionable framework that can serve as a guiding agenda for empowering women in the AEC sectors by incorporating their socio-cultural, economic and ecological contributions towards creating sustainable cities.

Centring its focus on Gulf Cities, this paper employs a comprehensive approach to examine the current gender disparities within the architecture, engineering and construction sectors. It probes potential barriers and advocates for leveraging women’s participation to foster inclusive and sustainable urban development in the GCC. The study introduces the Women’s Empowerment Index (WEI) for the Gulf AEC industry elucidating how these measures are translated into a tailored framework.

The paper presents a practical framework that provides actionable guidance for engaging various stakeholders, including governments, academia and industry players, to empower women within the AEC industries. An “Agenda for equitable AEC industries for sustainable urban development: Our Common Gulf Cities” is culminated in a Women Empowerment Index for the AEC Industry (WEI-AEC) designed to serve as a guidance tool to monitor progress within industry, governments and academia.

Future research endeavours could advance the framework by conducting institutional support analyses, multi-stakeholder collaboration studies and practical testing of the framework within real-world scenarios.

The findings of this study can guide and influence a diverse range of initiatives, including policy development, educational strategies, corporate endeavours, awareness campaigns, capacity-building programs, skill enhancement initiatives and knowledge exchange among the Gulf Cooperation Council countries.

This conceptual paper introduces a practical framework that can serve as a roadmap for implementing the study’s potential to shape policies, educational programs and corporate initiatives aimed at advancing both gender equality and the development of sustainable cities.

The very criticism of public policy being rigid and generalized on one hand, and insouciant and noncustomizable on the other has to be addressed to cope up with the comingled economic, social and environmental challenges. Policies that fail the litmus test of changing and challenging conditions will run the risk of not achieving their purpose and obstructing the ability of citizens, communities and businesses. This paper draws the case of Bangladesh to explore the principles of adaptive policies in the surfacing of the recently adopted Digital Commerce Management Guide 2021 under the National Digital Commerce Policy, 2020.

This is a qualitative paper that is based on both primary and secondary data. While secondary data on the policy crafted a strong call for increased adaptiveness, primary data extracted from the interviews presented several lacking and loopholes from respondents’ firsthand experiences. Based on secondary content and primary data from consumers and business owners of the most-used social commerce platform (a form of digital commerce), Facebook commerce, hereto referred to as F-commerce, this paper discusses the possible characteristics of adaptive policy-making for more innovative, contextual, gender-inclusive, efficient and environmentally sustainable policies.

The paper points out some reform and adjustment scope for the recently introduced digital commerce policy to make it more adaptive to the present and upcoming policy context.

It must be mentioned that there is a dearth of research on digital commerce policy and the platform as a whole.

Hence, this paper offers a fresh perspective toward time befitting policy formulation in the digital commerce sector and set in motion the policy attention that this platform requires.

This study examines the relationship between environmental building certification Building Research Establishment Environmental Assessment Method (BREEAM-NL) and office rents in the Dutch office market.

A hedonic price model was used to assess the impact of BREEAM certification on office rents. The study is based on 4,355 rent transactions in the period 2015 to mid-2022, in which 331 transactions took place in certified office buildings and 4,024 transactions in non-certified office buildings.

The results provide empirical evidence on quantitative economic benefits of BREEAM-certified offices in the Netherlands. After controlling for all important office rent determinants, the results show a rental premium for certified office buildings of 10.3% on average. The green premiums highly differ across submarkets and vary between 5.1 and 12.6% in the five largest Dutch cities. Additionally, the results show significant positive correlation between BREEAM-NL label score and rents, whereby better performing buildings generally command higher rents.

The study contributes to the current literature on green building economics by providing, as one of the first, empirical evidence on the existence of financial benefits for BREEAM-certified office buildings in the Dutch office market.