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The paper aims to assess the strengths and weaknesses of sustainable return on investment (SuROI) to determine it suitability as a means through which social value can be predicted in line with public procurement directives and the Social Value Act, whilst at the same time as fitting the developer’s business model and CSR commitments.

Using a multi-case design, findings from a comprehensive evaluation of three major housing-led mixed-use regeneration developments are presented. The three case study locations were selected on the basis of the developer’s strong commitment to place-making and social sustainability. Together with a strong strategic desire to reposition their organisation away from the traditional business as usual profit-led model.

Whilst the social return on investment methodology is applicable to the charity sector, its use in the built environment is highly questionable. When applying the model to the mixed-use housing projects, the authors identified a number of technical limitations to the model, inter alia a lack of suitable proxies and especially proxies relating to the built environment for the valuation of identified outcomes; the use of monetisation as a evaluating measure which did not support some of the more abstract or softer benefits identified; problems collecting, identifying and evaluating data to inform the model given the complexity and scale of the project; and significant time and expense associated with the valuation and finally the inability to benchmark the report on completion. These findings have implications for the social housing providers and local authorities looking to use SuROI to evaluate potential built environment projects.

The paper offers unique insights into the viability of using existing social value measurement methodologies. The paper identifies the significant limitations associated with the SuROI methodology.

The purpose of this paper is to present evidence to the heated debate “whether Public-Private Partnership (PPP) model should be introduced into the hospitals” and, if so, how to promote the social sustainability of such PPP projects.

This paper has established an analytical framework to analyse the social sustainability of PPP projects. Using content analysis method, a single case study was carried out on the Northern Beaches Hospital in Sydney, Australia.

The results show that there are many problems related to social sustainability in the project, due to which employees and patients were exposed to most of them. Some recommendations are provided, including to strengthen the supervision of the project, provide sufficient information, establish communication channels and stakeholder participation, improve hospital policies and procedures, and strengthen government support.

This paper can provide guidance for the stakeholders in a partnership, including the public and private sectors, to analyse the social sustainability implications, and then plan and implement hospital PPP projects to achieve social sustainability goals. Meanwhile, it can also provide important reference for the employees, patients, local community and society to assess social sustainability issues, and provide relevant inputs to inform decision-makers in the development, delivery and management of hospital projects.

The research will contribute to knowledge of social sustainability of hospital PPP projects. The proposed analytical framework can be used to analyse and assess the social sustainability of such projects from the perspective of stakeholders.

The purpose of this paper is to propose a comprehensive methodology and a problem-specific model for the configuration of the optimal strategic supplier portfolio in terms of traditional, performance-related objectives and sustainability targets.

To bridge the research gap, i.e., to align strategic supplier portfolio selection with corporate sustainability targets, a hybrid model of the analytic network process (ANP) and goal programming (GP) is developed. To validate the model, a case example is presented and managerial feedback is collected.

By enabling the integration of sustainability targets into strategic supplier portfolio configuration, the hybrid ANP-GP model contributes to research in the area of sustainable supply chain management. Results indicate that simplifying the model by omitting one or more details may lead to unfortunate actions.

The model has been applied using a case example in the automotive industry. To strengthen the findings, it should be examined under other terms as well.

Integrating economic, environmental, and social targets into strategic supplier portfolio configuration reduces supply risks and promotes the achievement of the sustainability goals of the purchasing company.

Strategic supplier selection counts among the decisions that have an impact on the environment and society for several years. Configuring economically rational, environmentally friendly, and socially responsible supplier bases supports worldwide efforts towards sustainable development.

Although sustainable supplier selection has gained importance in recent years, this is the first time that a comprehensive model for the determination of the optimal strategic supplier portfolio in terms of performance-related objectives and sustainability targets has been proposed.

This chapter compares and discusses the 10 sustainability-oriented food supply chain innovations described in the previous chapters. Our purpose is to address and reflect on the questions and challenges introduced in the first chapter.

The cases are first analyzed in terms of the extent to which the innovations were motivated and impacted the social, environmental, and economic dimensions of sustainability. The various sustainable food supply chain practices adopted are compared. The third section explores the innovation strategies used in the cases, including the type of strategy, the breadth and level of innovativeness of the strategy, the governance approach, and the extent of capability development required. The final section presents our conclusions.

The results suggest that to become truly sustainable, companies need to adopt a broad set of practices that address all three dimensions of sustainability, and develop strategies to make the sustainability-oriented innovation economically viable. The more radical and systemic the innovation, the more difficult it is to generate these outcomes.

This study aims to investigate the influence of smart technologies on SMEs sustainability and to measure the mediation effect of SMEs’ sustainability strategy in the relationship between smart technologies and SMEs’ sustainable performance in the Kingdom of Bahrain. The sustainability concept for the purpose of this study includes environmental sustainability, social sustainability and profitability factors.

The study applied the quantitative analysis method. The sample size was 403 small- and medium-sized enterprises (SMEs) from Bahrain.

The study concludes that smart technology has a major effect on profitability performance, among other sustainable performance factors. In addition, there is no mediation effect of “SMEs’ sustainability strategy”. The study has recommended improving SMEs’ participation in sustainable development principles by considering supportive global initiatives to “Net Zero Roadmap 2050”, increasing the demand for using technologies and including academic “sustainability” concepts in academic programs.

This study contributes significantly to Bahrain’s economic growth by studying the proactive and innovative methods for increasing SMEs’ efficiency. Furthermore, it adds value to Bahrain’s national economy by investigating the role of SMEs and its strategic practices by implementing smart businesses towards developing business empowerment in Bahrain’s economic vision for 2030 and meeting SDGs regionally and globally.

This chapter aims to understand how partnerships and networks can aid the development and growth of organizations whose goal is to foster social inclusion along the agro-food supply chain, with particular reference to the social entrepreneurship sector.

The chapter draws on a framework proposed by Newth and Woods (2014) to identify the main drivers of resistance to the development of social entrepreneurship. The empirical evidence is based on a single case, involving an Italian social enterprise, Semi di Libertà, which produces high-quality artisan beer. Case material included an analysis of organization documents and interviews with key actors.

The case study shows how Semi di Libertà faced different types of resistance, related to formal and informal institutions and market drivers, and leveraged partnerships with other actors in the ecosystem. Some of these partnerships were planned a priori to overcome specific problems (e.g., the Prison’s Authority, Mastri Birrai). Other partnerships were developed “by chance” (e.g., “peer” associations) but turned out to be particularly important to deal with the above resistances.

The case study methodology prevents the authors from generalizing too far past the obtained results. However, key elements from the case, such as the relevance of “spontaneous” partnerships and those with “peer” organizations, could be taken into account for similar initiatives in different contexts.

Recent literature has highlighted the relevance of partnerships in scaling social enterprises but has not explored the dynamics whereby these partnerships are created and developed. This chapter provides some preliminary evidence of how partnerships can be used to overcome the resistance limiting the growth of social entrepreneurship and the sustainability of socially inclusive initiatives.

Heritage tourism has become increasingly popular, and improving the sustainability of such sites is essential both nationally and internationally. The purpose of this paper is to explore the opportunities and challenges of improving the condition and sustainability of a chapel at a busy international heritage tourist attraction.

A case study approach was adopted. This utilised interviews with four of the primary building professionals involved with the refurbishment project. Documentary analysis and observations were also used.

The present case study presents the opportunities and challenges faced by a tourist heritage attraction. Improvements to the condition and sustainability of such assets are essential to ensure their sustained and enhanced use, and the protection of heritage buildings. Such projects create opportunities to increase knowledge and understanding about these assets as well as enhancing opportunities for meaning making for visitors. The paper highlights the importance of a strong leader and a balanced team working towards common objectives. Further, whilst synergies between conservation and sustainability exist, there are also tensions and compromises.

This case study highlights the opportunities and challenges of improving the condition and sustainability of built cultural heritage at a tourist attraction. Opportunities included increased knowledge and understanding about the heritage asset; enhancement of values for present and future generations; improved condition, increased usability; and increased sustainability. Challenges were: team turnover; delays resulting from archaeological findings; previous work resulting in building defects; the existing building condition; and unfamiliarity and the uncertainty regarding particular measures.

The practical implications of this case study include ensuring clear project objectives and a balanced project team are in place. These should be enhanced by a good system of information recording throughout the project to limit the impact of staff absence. Good communication within the team and with external members such as manufacturers will reduce the impact of unfamiliar products and aid in decision making. Future research should explore whether these findings are applicable to other heritage tourist attractions, and whether visitors’ narrative encounters with the asset change following a sustainability improvement project.

Limited research has been previously performed on improving the sustainability of built cultural heritage at tourist attractions. This research investigates the opportunities and challenges facing building professionals in improving such heritage assets. The improvement of heritage tourist attractions requires careful consideration. Whilst they need to be conserved for future generations, increasing the sustainability of such assets is essential to ensure their continued usability.

The purpose of this paper is to investigate success factors pertinent to the management of Indigenous businesses through the identification of points of intervention at the systemic and structural levels. Through this approach, the economic and social values that First Nations communities attach to intangible Indigenous cultural heritage (ICH) and Indigenous cultural intellectual property (ICIP) may be both recognised and realised as assets.

This paper adopts a multidisciplinary approach to address a global issue of economic and social significance to First Nation peoples, their businesses and the Australian Aboriginal communities. The authors adopt a First Nation epistemological standpoint that incorporates theoretical perspectives drawn from a diverse range of fields and theories (Preston, 2013), as well as advocate the use of Indigenist methodology for research with First Nation peoples as it is underpinned by critical race theory.

The authors argue conceptually that accounting, accountability and auditing consideration are required to fully identify what is impacting the successful management of Indigenous enterprises. Specifically, in relation to accounting, Elders should be included to assist in valuing the intangible ICH and ICIP assets. Furthermore, the authors emphasise the need to improve the financial and commercial literacy levels of Indigenous entrepreneurs.

The authors prescribe the use of tools for the accounting treatment of ICH and ICIP as intangible assets within an Australian regulatory environment and define an auditing process and accountability model incorporating cultural, social and environmental measures. A central tenet of this model relates to improving levels of personal and commercial financial literacy in the First Nation participants. Collectively, these factors promote informed participation and decision-making, and may promulgate more sustainable outcomes.

Integrated thinking requires all these factors to be considered in a holistic manner, such that a First Nation enterprise and the wider Aboriginal and Torres Strait Islander people can understand, and make decisions based on, the overall impact it has on all their stakeholders and generally on the society, the environment and the economy.

This paper contributes to Australia’s strategic research priorities of maximising social and economic participation in society and improving the health and well-being of the Aboriginal and Torres Strait Islander people. The authors address the inability of current Western accounting standards, practices and models to suitably account for communally held and protocol-bound intangible Indigenous cultural heritage and Indigenous cultural intellectual property assets.

The main purpose of this paper is to evaluate to what extent a public university, named Yildiz Technical University, integrated report provides disclosure on International Integrated Reporting Council (IIRC) content elements, suggesting the presence of integrated thinking, and whether higher education institutions’(HEIs) characteristics could affect the level of disclosure on that framework. Additionally, the purpose of this paper is to identify whether the Yildiz Technical University follows the IIRC framework and how integrated reporting can enhance the value creation for HEIs’ stakeholders in the context of voluntary reporting.

To conduct integrated reporting framework in HEIs specifically from a public university perspective, this paper has used a case study approach. Research data have been triangulated through interviews, questionnaires and finally, documents and archival records.

This paper gives insights into the reporting practices from a public institution, specifically from HEIs. Delivering high-quality services in an economically, environmentally and socially sustainable manner is significant to public accountability and transparency. The Yildiz Technical University has been the best example in disclosing non-financial information to its stakeholders and enhancing the accountability tool.

This paper can be a leading practice and can be considered as an integrated reporting framework for HEIs willing to follow the same path.

To the best of the authors’ knowledge, this paper is the first to investigate the integrated reporting framework in a developing country, under HEIs and specifically for a public university.

This paper aims to explore how the Italian wine industry discloses corporate social responsibility (CSR) practices and quality certifications and the corresponding determinants via websites. The study also aims to investigate the relationship between CSR practices and financial performance. The information consistency between the quality certificates reported on corporate websites and official database statements is also explored. Lastly, the paper investigates how the relationship between the size of wineries and CSR disclosure changes according to firms' geographic location.

This paper analyses CSR corporate communication via the websites of a sample of Italian wineries by adjusting the theoretical framework developed by Amran (2012) to the wine sector's peculiarities. Moreover, a cross-certification analysis and a moderation analysis were performed to fulfil the purpose of the research.

The analysis revealed the extensive use of CSR disclosure via websites. It was found that company size positively affects CSR disclosure and Quality Certification Disclosure (QCD), while geographic location slightly moderates the relationship between the two variables. In addition, a negative relationship between CSR disclosure and corporate financial performance and its reverse causality emerged. Moreover, for most wineries, information consistency between the quality certificates reported on corporate websites and official database statements was observed.

The study's main limitation is that the search process was performed during lockdown. Therefore, the examined issues could change in the near future due to the shift in priorities that the COVID-19 pandemic is determining.

The results can help managers implement CSR disclosure and QCD practices to enhance stakeholder legitimacy and enable their companies to compete in strongly competitive international markets.

The paper represents the first study investigating online QCD and its consistency in the Italian wine sector.