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This article investigates the quality of stakeholder engagement (SE) process disclosure in the context of non-financial reporting (NFR) introduced by Directive 2014/95/EU (NFRD). SE implies the involvement of the subjects interested in the organization's activity, according to the principle of inclusiveness and the key concepts of the stakeholder theory (ST).

The authors conducted a content analysis on 75 non-financial statements (NFSs) published by companies listed on the Italian Stock Exchange in 2018 and 2021 to evaluate the evolutionary profiles of SE quality through the years.

The average level of SE is not significantly high. The research showed an overall poor quality of disclosure concerning stakeholders' key expectations and issues to be addressed and answered. Furthermore, a certain variability emerged in the quality of the disclosure between the various reports, and no significant improvements in SE quality were noted from 2018 to 2021.

The conclusions provide a replicable method for the analysis of SE quality in NFSs and the development of new standpoints in the ongoing debate on the implications of mandatory legislative frameworks for NFR. Content analyses intrinsically present margins of subjectivity. The sample was limited to a subset of NFS from Italy; hence, the results could be country specific.

This work suggests some possible ways of improvement of SE practices by companies.

Original assessment model based on eight variables identified from the academic literature and the most common international sustainability reporting standards. These variables were stakeholder identification, stakeholder selection process, degree of involvement, SE approach, dialogue channels, SE results, different points of view and integration of the SE process.

This study aims to underline Islamic principles to the business theories for producers and policymakers and to explain halal marketing by value creation approach for halal stakeholders concerned with halal certification and its implementation.

This study applied inductive reasoning with the systematic literature review (SLR) of peer-reviewed published research papers, followed by the preferred reporting items for systematic reviews and meta-analyses framework. Furthermore, the content analysis with ATLAS.ti 2022 helped to undergo concept and thematic analysis that show the theoretical lenses for the upstream halal businesses.

Among 360 papers, the SLR from 2012 to 2022 found 32 papers dealing with the halal theory–based studies on certification, standards, producers and policymakers and halal supply chains. Only seven studies consulted the resource-based view (RBV), a strategy theory and the institutional theory (IT) connected to halal. This study further underpinned qualitative Quranic verses to add to the current body of RBV and IT, resulting in halal sustainable competitive advantage and halal certification institutionalization.

Islamic principles can guide halal stakeholders to create and manage valuable resources through halal certification. Also, academics can synthesize conventional theories as value-creation mechanisms compliant with Islamic codes.

To the best of the authors’ knowledge, this novel study was the first to contribute to the current body of RBV and IT with Islamic principles. It has primarily concentrated on the upstream halal businesses to create and manage halal value, certification and competitive advantages for halal marketing.

Supply chain finance (SCF) has become a vital ingredient that fosters growth and provides flexibility to the global supply chain. Thus, it becomes essential to understand the factors that contribute to the success of the supply chain finance ecosystem (SCFE). This study aims to identify the critical success factors (CSFs) for the development of an efficient and effective SCFE. Based on their characteristics, the study intends to classify the factors into constructs and further establish a hierarchical relationship among the CSFs.

The study is based on empirical data collected from 221 respondents based on administered questionnaires. Exploratory factor analysis (EFA) is carried out on 16 selected factors (out of 21 proposed factors) based on the feedback of the experts and the factors were classified into four constructs. The total interpretive structural modeling (TISM) model was developed by identifying and finalizing CSFs of the SCFE. The model developed a hierarchical relationship between the various factors.

The study identified significant CSFs for the efficient and effective SCF ecosystem. Four constructs were developed by analyzing CSFs using the EFA. The finalized 16 CSFs modeled through the TISM and further hierarchical relationship established between the CSFs concludes that governmental policies and sectoral growth are the strongest driving forces and financial attractiveness is the weakest driving force. Based on the CSFs and the constructs identified, it was found that for the success of the SCF ecosystem, the existence of an economic ecosystem provides a facilitating framework for the overall development of the SCFE. Also, the trustworthiness among the partners fosters better relationships and results in financial feasibility and offers business opportunities for all the stakeholders.

This study will help the SCF partners across the globe understand the CSFs that ensure development of mutually beneficial SCF ecosystems and provide flexibility to the supply chain partners. The CSFs would provide insights to the policymakers and the financial intermediaries for providing a conducive environment for the development of a better SCF ecosystem. Also, the buyers and sellers would understand the CSFs that would develop better relationships among them and ultimately help in development of business across the globe.

The study identifies the CSFs for the SCF ecosystem. The study ascertains the significant factors and classifies them into clusters using EFA. Unlike the literature available, the paper develops the hierarchical relationship between the CSFs and develops a model for an efficient and effective SCF ecosystem.

This study uses a multi-level framework to systematically summarize and synthesize the empirical literature on determinants of sustainability disclosure.

This review study is based on 159 empirical studies examining determinants of sustainability disclosure and published in Charted Association of Business Schools (CABS) ranked journals over the last 40 years.

Companies are experiencing multi-level pressures for sustainability disclosure. Macro-level variables include political, legal, social-cultural and international pressures. Meso-level factors include customers' concerns, shareholders’ and investors' demands, industry-level variables and media coverage. Micro-level factors include the firm-level governance mechanisms, executives' reporting attitude and role of sustainability promoting institutions. Unlike in developed markets, companies in developing markets feel minimal public pressure for sustainability disclosure but rather are influenced by international NGOs, the media and international buyers. Multi-level and multitude of pressures for sustainability disclosure explains the widely observed differences between studies.

This research presents the most extensive systematic review of the extant sustainability disclosure literature and is the first study to group determinants into micro-, meso- and macro-level components using multi-level analysis.

Research reveals that the built environment graduates are not matching the needs of the 21st century construction industry. Evidence shows that the built environment academics (BEA) struggle to reskill and upskill to meet the industry's demand. Studies about Nigeria's BEA's perceived barriers in meeting the 21st-century industry demands are scarce. Thus, the paper investigated the perceived barriers and measures to improve BEA in Nigeria's 21st-century world of teaching. The outcome intends to enhance teaching practices and increase employability in the built environment disciplines.

Data were sourced from elite virtual interviews across Nigeria. The participants were well informed about Nigeria's built environment education and the possible barriers hindering 21st-century teaching from improving employable graduates in the built environment professionals (BEP). The researchers adopted a thematic analysis for the collected data and supplemented the data with secondary sources.

The study shows that BEA needs to improve BEA's teaching mechanism. Improving BEA will enable the built environment graduates to meet the minimum standards expected by the 21st-century industry. Findings categorised the perceived 22 barriers facing BEA into internal stakeholders-related barriers, external stakeholders-related barriers, and common barriers. Also, findings proffered practicable measures to improve BEA in the workplace via improved industry collaboration and technological advancement.

The research is restricted to the perceived barriers and measures to improve BEA in 21st-century teaching in Nigeria via a qualitative research design. Future research should validate the results and test the paper's proposed framework.

The paper confirms that the BEA requires stakeholder collaboration and technological advancement measures to improve teaching in the 21st century, leading to enhanced employability graduates. The paper would stir major stakeholders, especially BEA, and advance the quality of employable graduates in the Nigerian built environment professions.

The thematic network and proposed framework could be employed to stimulate Nigeria's BEA for better service delivery. This intends to create an enabling environment that will enhance stakeholders' collaboration and technological advancement for the BEA to produce better employable graduates in the 21st century.

The relationships between integrated reporting quality (IRQ) and corporate governance characteristics have been studied extensively, but the results are still inconclusive and, sometimes, contradictory. The purpose of this paper is to systematize the results of previously published studies on the relationship between corporate governance and IRQ.

This paper uses several complementary theoretical perspectives (agency, stakeholder and signaling theory). The relevant aspects of the corporate governance system are the attributes and composition of the board, the existence of a social responsibility committee, the quality of the audit committee, integrated report assurance and ownership structures. The sample consisted of 61 papers published in top journals between 2015 and 2021. Meta-analytic procedures were applied on bivariate and partial correlations between IRQ and the identified corporate governance characteristics.

The results confirm that director independence, the existence of a social responsibility committee, institutional ownership and the hiring of a Big 4 auditor are significantly correlated with IRQ. On the other hand, board gender diversity, audit committee independence and dedicated assurance have a positive but nonsignificant impact on IRQ. Chairperson-chief executive officer duality does not seem to impact report quality, while ownership concentration has a negative but nonsignificant impact on IRQ.

Future research can improve the measurement of focal indicators by using a common set of variables for comparability, favoring disaggregate measures of corporate governance and updating the measurement of some indicators. Future research could also propose new indicators in the area of corporate governance and expand the theoretical domain of IRQ research.

The findings emphasize the need to explicitly consider the role of corporate governance structures and arrangements in improving IRQ. Through meta-analysis, the paper aims to provide a comprehensive and generalizable set of findings, suggesting that corporate governance indicators cannot be overlooked as predictors of integrated reporting.

This study aims to examine the perception and practices related to Corporate Social Responsibility (CSR) implemented in Small and Medium-sized Enterprises (SMEs), focussing on small hotels in London.

A qualitative research design comprising detailed semi-structured interviews was employed with 12 small hotel owner-managers in central London and its outskirts. The study adopts a social constructionist approach to explore CSR perspectives and practices, along with a social capital framework to investigate how CSR is perceived at the individual level and consequently manifested into CSR practices.

The findings indicate that a small hotel’s implementation of CSR is influenced by long-term versus short-term considerations, as well as socio-economic and socio-political conditions. Individual-level factors, like hoteliers’ CSR conceptualisation and personal and business values, affect CSR adoption in small hotels. Lastly, institutional-level factors, such as ineffective institutional participation and the hotelier’s cultural background against the cosmopolitan context of a big city, have contributed to a muted response to socially responsible issues.

This study was conducted with a limited sample of 12 participants from small hotels in London and its outskirts, which may limit the generalisability of the findings. Future research could enhance these findings by involving a larger and more diverse group of participants from various urban areas, potentially employing a quantitative research approach for broader applicability. This study’s insights can guide policymakers in educating small business owners on CSR benefits and implementation. It also proposes how governments could encourage sustainable practices among small hotels seeking to enhance their reputation. Moreover, these findings enable small businesses to develop their stakeholder strategies for greater CSR initiatives.

This study integrates social capital theory into investigating CSR in small hotels in London, broadening the literature on CSR perception and integration, particularly in SMEs and the hospitality sector.

This study aims to apply the theory of planned behavior, the theory of stakeholders, the theory of technology acceptance to evaluate the factors that affect the application of integrated reporting in Vietnamese listed companies.

Quantitative research method was used through survey questionnaire. Research data is collected from 144 directors, accountants, administrators of companies listed on Vietnam stock market in the period 2020–2022. Multivariable regression analysis is performed with three independent variables: usefulness, ease of use and environmental influence. Dependent variable is intended to apply integrated report.

Research results show that all independent variables have a positive impact on the dependent variable. In particular, the environment influence variable has the largest impact (0.443), followed by the level of impact of Usefulness” variable and “Ease of use” variable are 0.243 and 0.241, respectively. The regression model manages to explain 52.8% of the impact of the factors on the application of integrated reports. An analysis of the differences between groups of enterprises by staff size and capital size is carried out, the results hereof show that large enterprises tend to apply more integrated reporting. From the research results, the authors propose recommendations to promote the application of integrated reporting in Vietnamese enterprises to gradually improve the quality of information disclosure, attract investment and accelerate international economic integration.

The study evaluates the current situation of integrated reporting of Vietnamese companies to understand the factors affecting the use of integrated reporting, from which to propose recommendations to promote the application of integrated reporting in Vietnamese enterprises to gradually improve the quality of information disclosure, attract investment and accelerate international economic integration.

The ceramic tile chain can generate several environmental impacts, from raw material extraction to the production process, commercialization, consumption, maintenance and disposal. One of the open issues remaining in the literature on socially responsible supply chains, also known as responsible supply chains, is understanding how corporate social responsibility (CSR) practices are being implemented in ceramic tile companies in Brazil.

The method adopted is a multiple-case study. The authors conducted face-to-face interviews with six ceramic producers and a trade association. The authors also conducted eight interviews with specialists in the ceramic sector. They are two university professors, two class association representatives, one professional from a technological institute, two representatives of the inspection body and one supplier.

Companies perform on a compliance basis, manifesting a less proactive position when the subject is CSR. In addition, the CSR practices established by the companies are preferably aimed at reducing costs and risks and increasing reputation. Practices in terms of eco-design are linked to lowering costs and growing reputation, as seen from the reduction in the use of inputs and improvements in packaging to minimize costs. These practices improve the company’s reputation from the consumers' perspective. Environmental aspects are dominant due to the legislation.

This paper contributes theoretically since it identifies, from the companies' perspective, the CSR practices related to risk, cost reduction and reputation increase. There are also opportunities to be explored for facilitating their efforts towards a sustainable business model, especially considering the social dimension. From a managerial perspective, this paper provides some input for implementing CSR actions, mainly regarding their implications for society and local communities.

La cadena de revestimiento cerámico puede generar diversos impactos ambientales, desde la extracción de la materia prima hasta el proceso de producción, comercialización, consumo, mantenimiento y disposición. Una de las cuestiones abiertas que quedan en la literatura sobre cadenas de suministro socialmente responsables, también conocidas como cadenas de suministro responsables, es comprender cómo se están implementando prácticas de responsabilidad social empresarial en las empresas de revestimientos cerámicos en Brasil.

El método utilizado en el estudio es un estudio de casos múltiples. Realizamos entrevistas cara a cara con 6 productores de cerámica y una asociación comercial. También recibimos información de 8 especialistas representantes de organizaciones relacionadas con el sector cerámico; 2 profesores universitarios; 2 representantes de asociaciones de clase; 1 profesional de instituto tecnológico; 2 representantes del organismo de control; y 1 proveedor de esmaltes.

Las empresas actúan sobre la base del cumplimiento, manifestando una posición menos proactiva cuando el tema es la RSE. Además, las prácticas de RSC establecidas por las empresas están preferentemente encaminadas a la reducción de costes y riesgos y al aumento de la reputación. Las prácticas en materia de ecodiseño están esencialmente ligadas a la reducción de costos y al aumento de la reputación, a partir de la reducción en el uso de insumos y mejoras en los empaques para minimizar costos. Estas prácticas mejoran la reputación de la empresa desde la perspectiva de los consumidores. Los aspectos ambientales son dominantes debido a la legislación.

Este trabajo aporta teóricamente ya que identifica, desde la perspectiva de las empresas, las prácticas de RSE relacionadas con el riesgo, la reducción de costos y el aumento de la reputación. También hay oportunidades por explorar para facilitar sus esfuerzos hacia un modelo de negocio sostenible, especialmente teniendo en cuenta la dimensión social. Desde la perspectiva gerencial, este documento proporciona algunos insumos para la toma de decisiones sobre la implementación de acciones de RSE, principalmente en lo que respecta a las implicaciones para la sociedad y las comunidades locales.

This study tests whether corporate social responsibility (CSR) performance is a predictor of the financial sector's financial stability (FS), with the moderation of a sustainability committee.

The sample covers financial sector firms included in the Thomson Reuters Eikon database. The analyses are based on 8,840 firm-year observations for the years between 2002 and 2019 and the country-firm-year fixed-effects (FE) regression analysis is executed.

The results reveal that CSR initiatives contribute to the financial sector's FS as a whole and the sector's three individual sub-sectors. This proven significant association holds for all sub-sectors, namely insurance, banking, and investment banking. Moreover, the moderation analysis reveals the prominent role of a sustainability committee in bridging CSR performance (CSRP) with FS.

The findings highlight that meeting societies' expectations pays back in the form of greater FS in the financial sector.

The findings suggest that CSR engagement helps the financial sector firms manage their risks and alleviates exposure to insolvency. This is because CSR performance promotes firms' accountability and transparency toward stakeholders. The results help motivate managers to pursue CSR goals more seriously to ensure FS. The moderation analysis implies that sustainability committees develop policies and practices to integrate the non-financial and financial goals of the firm.

Although prior studies have examined the link between CSR and financial performance (FP) in the financial sector, those studies have largely ignored FS in terms of risk-adjusted performance. Besides, prior studies have exclusively focused on the banking sector, but the authors concentrate on the banking, insurance, and investment banking sectors.