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This paper aims to provide a research agenda for knowledge management (KM) scholars interested in the sharing economy.

A total of 342 articles published between 2012 and 2021 are analysed to identify the topics examined, how the sharing economy was conceptualized, the academic disciplines of authors and the methods used.

Based on the findings, research gaps and conceptualization issues relevant to KM scholars are discussed. Collaboration opportunities and methodological challenges are also identified.

By facilitating KM scholars’ engagement with the sharing economy, this paper contributes to a better understanding of this emerging phenomenon and helps uncover potential KM trends.

This study aims at examining the contentions of the agency theory by exploring the direct relationship between environmental, social and governance (ESG) disclosure score and corporate financial performance (CFP) from the years 2016–2020. It also tests for the adaptability of slack resources theory by testing this relationship in the presence of a moderating variable (financial slack).

The study relies on the data obtained from Bloomberg database of 112 companies belonging to different sectors. It employs the use of partial least square structure equation modelling (PLS-SEM) for carrying out the empirical analysis.

The results obtained show that there exists a negative relationship between ESG and CFP of the sample firms. These results lend support to the propositions of both the agency theory. Further, the financial slack in the organizations does not ensure a firm's responsible behavior.

The paper provides important implications both from the perspective of managers as well as policymakers. The results of this study will aid the managers in reducing the instances of information asymmetry in the market, thereby tackling the issue of principle agent problems within an organization. From the policy marking perspective, the results of this study will help the regulatory authorities in implementing the necessary rules, regulations and laws that will ensure increased participation from the corporate sector in disclosing their sustainability-related information.

This study is one of its kind to explore the impact of a moderating variable on the ESG-CFP relationship in the context of an emerging economy. It also contributes to the present stream of literature by providing both a theoretical and empirical support to the propositions under consideration.

Despite enormous literature on Human Resource Management (HRM) practices in the context of Mergers and Acquisitions (M&As), researchers have not come up with a synthesis that integrates the role and importance of HRM practices during M&As. This study aims to identify, analyse and synthesise existing literature to discover associated HRM practices that facilitate organisational change during M&As.

Bibliometric analysis is performed using 473 research articles entailing 871 authors from 62 countries (published in Scopus and WoS listed journals), followed by a thematic cluster analysis using bibliographic coupling. The analysis is performed using different means as citation analysis, cluster analysis and keyword analysis to reveal the most significant publications, authors, keywords, trends and future research questions.

The results are primarily descriptive and aim at capturing a panoramic view of what was already written on the topic so far. The bibliometric analysis is conducted using different means like citation analysis, cluster analysis and keyword analysis to reveal the most significant publications, notable authors, keywords, current research trends and future research questions. Further, the bibliographic coupling analysis led to the identification of the following six clusters: (1) coping strategies during and post-M&As; (2) changes in individual and organisational identification during and post-M&As; (3) role of cultural and transformational leadership in M&As success; (4) HRM practices to develop employee capabilities post-M&As; (5) case studies and success stories of M&As; and (6) organisational readiness for M&As.

This study has theoretical and practical implications and suggests future research directions. The authors also propose an abstruse model for HRM practices during M&A process for further investigation.

This is the first bibliometric study to explore the vast extant literature in M&A research related to the role of HRM practices in the execution of successful M&As.

This study aims to investigate the moderating effect of external financing needs on the relationship between the disclosure level of integrated reporting (IR) and firm value using evidence from Egypt.

This study uses a panel regression analysis for a matched sample of 50 companies listed on the Egyptian Stock Exchange (EGX), specifically from EGX100. The sample covers four years (2017–2020). The current study uses content analysis to measure IR and Tobin’s Q as a proxy for firm value.

The findings reveal a significant positive relationship between the disclosure level of IR and firm value. In addition, the authors find that external financing needs moderate the relationship between IR and firm value. It is concluded that the higher the disclosure level of IR content, the higher the firm’s value, and that this relationship strengthens in firms with high needs for external financing.

Several practical implications can be derived from the results of the current study. Policymakers and regulators can impose mandatory requirements for IR in Egypt. It also opens new insights for board members, managers, analysts and auditors in forming financing decisions based on annual reports.

The present study has a novel insight from a developing country and significant contributions to the extant literature. The study provides empirical evidence from an emerging economy and an insight into how external financing can be used for firms with different levels of IR. It also provides a comprehensive disclosure index to estimate the level of IR.

This review aims to summarize the extent to which sustainability dimensions are covered in the selected qualitative literature, the theoretical and ontological underpinnings that have informed sustainability research and the qualitative methodologies used in that literature.

This study uses a systematic review to examine prior empirical studies in sustainability reporting between 2000 and 2021.

This review contributes to sustainability research by identifying unexplored and underexplored areas for future studies, such as Indigenous people’s rights, employee health and safety practice, product responsibility, gender and leadership diversity. Institutional and stakeholder theories are widely used in the selected literature, whereas moral legitimacy remains underexplored. The authors suggest that ethnographic and historical research will increase the richness of academic research findings on sustainability reporting.

This review is limited to qualitative studies only because its richness allows researchers to apply various methodological and theoretical approaches to understand engagement in sustainability reporting practice.

This review follows a novel approach of bringing the selected studies’ scopes, theories and methodologies together. This approach permits researchers to formulate a research question coherently using a logical framework for a research problem.

This study aims to provide a more complete picture of blockchain development by combining numerous methodologies with diverse data sources, such as academic papers and news articles. This study displays the developmental status of each subject based on the interrelationships of each topic cluster by analyzing high-frequency keywords extracted from the collected data. Moreover, applying above methodologies will help understanding top research topics, authors, venues, institutes and countries. The differences of blockchain research and new are identified.

To identify and find blockchain development linkages, researchers have used search terms such as co-occurrence, bibliographic coupling, co-citation and co-authorship to help us understand the top research topics, authors, venues, institutes and countries. This study also used text mining analysis to identify blockchain articles' primary concepts and semantic structures.

The findings show the fundamental topics based on each topic cluster's links. While “technology”, “transaction”, “privacy and security”, “environment” and “consensus” were most strongly associated with blockchain in research, “platform”, “big data and cloud”, “network”, “healthcare and business” and “authentication” were closely tied to blockchain news. This article classifies blockchain principles into five patterns: hardware and infrastructure, data, networking, applications and consensus. These statistics helped the authors comprehend the top research topics, authors, venues, publication institutes and countries.

Since Web of Science (WoS) and LexisNexis Academic data are used, the study has few sources. Others advise merging foreign datasets. WoS is one of the world's largest and most-used databases for assessing scientific papers.

This study has several uses and benefits. First, key concept discoveries can help academics understand blockchain research trends so they can prioritize research initiatives. Second, bibliographic coupling links academic papers on blockchain. It helps information seekers search and classify the material. Co-citation analysis results can help researchers identify potential partners and leaders in their field. The network's key organizations or countries should be proactive in discovering, proposing and creating new relationships with other organizations or countries, especially those from the journal network's border, to make the overall network more integrated and linked. Prominent members help recruit new authors to organizations or countries and link them to the co-authorship network. This study also used concept-linking analysis to identify blockchain articles' primary concepts and semantic structures. This may lead to new authors developing research ideas or subjects in primary disciplines of inquiry.

The academic experience of top management team (TMT) has a positive impact on firms' innovation performance. However, existing studies predominantly focus on the educational qualifications and institutional prestige of TMT, failing to comprehensively evaluate whether TMT possess genuine academic experience and the role of academic competence. This article aims to examine whether TMT academic competence has a potential influence on firm innovation performance and to understand the mechanisms behind this relationship.

Using firm-level metrics of Chinese listed firms and TMT scholarly publication data spanning 2000–2021, this paper investigates whether TMT academic competence can promote firms' innovation performance and conducts a moderated mediating effect analysis.

(1) Academic competence of TMT can contribute positively to firms’ innovation performance; (2) university–industry collaboration partially mediates this relationship; (3) the mediating effect is enhanced by cognitive proximity and (4) distance proximity does not diminish the mediating effect.

Outcome of this study can assist academia in further understanding the impacts of TMT on firm innovation and aid government in promoting university–industry collaboration. Simultaneously, it can help firms adjust their TMT selection and training strategies to enhance innovation performance.

This article, as the first to construct an index of academic competence and to explore whether it has an impact on firms' innovation performance and its inherent mechanism, can provide a new research perspective for the study of the impact of TMT's characteristics on firms' innovation.

Albeit gradual and uneven, the emergence of social and environmental reporting by publicly held corporations has been a major development in the last few decades. This paper aims to explore patterns of the emergence of these disclosures. Using an institutional theory lens, this paper considers mimetic, normative and coercive possibilities.

US publicly traded company data from 2013 to 2019 is used to test the hypotheses. Mimetic forces are proxied with corporate board interlock frequency. Normative ones use the extent of gender diversity on corporate boards. Measures of business climate and industry regulatory sensitivity proxy coercive potentiality.

Studied in isolation, each of the three forces through which organizations pursue the heightened legitimacy of enhanced environmental and social disclosures has credibility. The strongest support exists for mimetic and normative mechanisms, perhaps because the US government has been reluctant to make these expanded disclosures mandatory.

In the world of voluntary action, more attention to diffusion is needed. For these purposes, better proxies will be needed to study change. Social and environmental information should be separated for individual analysis.

At least in the USA, companies are attentive to what other companies are doing. There is something to be said for the ethical dimension of corporate transparency.

Governmental action in this area has not been effective, at current levels. Corporate leadership is essential. Critical information is shared about disclosure by board members.

Although institutional theory makes several appearances in this area, to the best of the authors’ knowledge, the current study is the first empirical archival study to examine the three forces simultaneously, providing evidence as to the relative magnitude of each institutional force on environmental and social disclosures. Should these disclosures not be mandated by government, this study shows pathways for enhanced disclosures to continue to spread.

This study aims to propose a longitudinal analysis of motivations for Integrated Reporting (IR) adoption, internal changes, the benefits of IR implementation and compliance challenges.

The authors analyse a longitudinal case study of an Italian-listed company (Eni) participating in the IR-Pilot Programme (PP) and covering 10 years of IR adoption. The analysis was based on a mixed-method approach that included semi-structured interviews, content analysis of annual reports and triangulation with other data sources. Results are discussed regarding institutional theory, legitimacy theory and diffusion of innovation theory.

The study suggests that motivations for adopting IR change over time and participation in the IR-PP helps Eni acquire a comprehensive and substantial integrated view of value creation over time, makes integrated culture a key factor for strategic business sustainability and confirms the readiness of early adopters to comply with the non-financial Directive (NFD).

This study, among the few longitudinal case studies, provides organisations, regulators and academics with insights into the motivations driving the successful adoption and implementation of IR and the NFD. The results may help companies consider one of the tools currently deemed to bring sustainability into action and participation in pilot groups.

The study aims to empirically investigate whether the disclosure of Sustainable Development Goals (SDGs) affects the level of integrated thinking and reporting (ITR) on a sample of European listed companies.

The sample focusses on companies listed to the STOXX Europe 600 Index. Data have been gathered from Refinitiv DataStream for the period 2019–2020 for the measures of ITR level and SDG disclosure. Then, a multivariate regression analysis is developed to test whether or not, and if so, to what extent, SDG disclosure affects the level of ITR.

SDG disclosure has been increased over time and companies have primarily focussed on SDG 8, SDG12 and SDG 13 demonstrating their awareness on sustainability issues close to the core business and on the climate urgency. Furthermore, SDG disclosure leads to a higher level of ITR meaning that SDG disclosure is an important pillar contributing to ITR.

The empirical analysis has not deeply investigated each component of ITR and SDG disclosure.

The research can be useful for companies aiming to improve their commitment towards the SDG implementation with an integrated approach. Moreover, the study sheds light on the importance of the SDG disclosure as a determinant of ITR.

The research contributes to literature in the stream of sustainability accounting, by adding new insights on ITR linked to SDG disclosure. To the best of the authors’ knowledge, the originality of the study lies in the inclusion of SDG disclosure as a determinant for ITR that has not been analysed by academics yet.