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Modular integrated construction (MiC) is an innovative and effective manufacturing-based method of construction that has become the mainstream development direction of projects in Hong Kong (HK). However, large-scale promotion of MiC practice still needs efforts. A pressing concern is that the impact of relevant policies on stakeholders during project implementation is rarely explored in depth. Therefore, to fill the research gap, this study aims to investigate the influence of policies on stakeholders to drive the successful implementation of MiC in HK.

This study uses a strategy of multiple methods. First, a comprehensively literature review and survey were adopted to identify critical policies and stakeholders. Second, semi-structured interviews with 28 experts were conducted to quantify their relationships. Third, three policy–stakeholder networks at initiation, planning and design and construction stages were established using social network analysis.

Environmental protection policy, COVID-19 pandemic policy and environmental protection policy and quality acceptance standard for project completion are found to be the most important policies of the three stages, respectively. The HK government and developers are highlighted as prominent stakeholders influencing policy implementation at all three stages. The dynamics of the influence stakeholders receive from critical policies at different stages of MiC are discussed. Valuable recommendations are accordingly proposed to enhance the successful implementation of MiC projects from the perspective of various stakeholders.

This study contributes to the body of knowledge by considering the mediating influence of stakeholders during policy implementation in the MiC uptake, and is valuable in helping policymakers to deeply understand the influence of policies to further forward successful MiC implementation and practicality in HK.

This study highlights the crucial significance of stakeholder participation in the creation of a comprehensive energy and electrical master plan for Mozambique. The purpose of this study is to deliver a practical insights that transcend theoretical concerns by digging into the subtleties of stakeholder relationships and strategic collaborations, paving the path for pragmatic and meaningful solutions that connect with real-life conditions. This debate lays the groundwork for educated decision-making, propelling Mozambique’s energy industry towards a more sustainable and prosperous future.

The study used a combined approach of stakeholder analysis (SA) and social network analysis (SNA) to enhance our understanding of the stakeholder landscape in Mozambique’s energy sector. This methodological approach offers a unique vantage point to examine the individual stakeholders’ roles and the intricate web of connections, partnerships, collaborations and information-sharing activities. By integrating SA and SNA, this study aims to provide a more comprehensive and dynamic depiction of stakeholder interactions, contributing methodologically to the existing body of literature.

The findings also highlight the need to develop frameworks that promote private investment and joint endeavours with entities such as Cahora Bassa Dam/Mozambique Transmission Company. A consistent legal framework ensures uniform performance and a robust monitoring system for ongoing projects, improving accountability and progress tracking. Furthermore, the discussion includes enhancing the competence of the regulatory agency regulating the electricity industry. This includes tackling complex concerns with electricity pricing and other regulatory aspects relevant to private investment. A highly empowered regulatory agency is critical to creating an atmosphere conducive to long-term private sector involvement.

While the study emphasises the need to integrate multiple stakeholders, it may not detail specific issues or impediments that may develop during the engagement process. Additional research could look into potential tensions or barriers to effective collaboration. Furthermore, the study emphasises the necessity of addressing environmental impacts; it must thoroughly examine specific environmental concerns such as carbon emissions, deforestation or renewable energy possibilities. Future research could assess the suggested policies’ environmental impact more extensively. Additionally, while the conclusion briefly mentions economic prosperity, a more thorough consideration of the possible economic and social implications of various energy policies could provide a greater understanding of their practicality and potential benefits.

In terms of practical contributions, this study aspires to shed light on how stakeholder interactions can shape energy policy interventions that ensure reliable and affordable energy sources for economic development and societal well-being. By unveiling the complex network of relationships and partnerships, this study seeks to provide actionable insights for policymakers, industry players and other stakeholders involved in Mozambique’s energy sector. By taking this action, this research aims to pave the way for more effective and inclusive energy policies that align with circular economy principles, thus addressing a critical need in scholarly discourse and practical implementation.

The study underscores the critical role of energy stakeholders in shaping energy policies and projects, given their influential positions and impact on decision-making processes. While existing literature acknowledges this influence, a discernible research gap exists in comprehensively understanding how stakeholder interactions and collaborations in the energy sector affect policy interventions within a context such as Mozambique. This study seeks to bridge this gap by delving into the intricacies of stakeholder involvement and its implications for energy policy development in Mozambique.

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.

The purpose of this paper is to seek to shed light on the influence of stakeholder pressure on carbon disclosure in an emerging economy.

The present study is based on Bombay Stock Exchange 100 Indian firms for the period of 5 years from 2016–17 to 2020–21. The association between stakeholder pressure and carbon disclosure, along with certain control variables, has been explored through a regression model.

The results of the study suggest that stakeholders exert a significant influence on corporate carbon disclosure. Further results confirm that regulatory and customer pressure have the most significant and positive influence, while shareholders and creditors exert a significant and negative influence on carbon disclosure. The study also finds that employee pressure does not have any association with carbon disclosure.

This study adds to the existing literature on climate change, carbon disclosure and stakeholder pressure.

The present study provides useful insights to corporate managers and policymakers as the study concludes that stakeholders exert a significant influence on carbon disclosure.

Previous studies examining the stakeholder pressure on carbon disclosure ignored emerging economies, while the present study has considered India, which is a developing as well as an emerging economy. Further, to the best of the authors’ knowledge, the current study is the first of its kind to investigate the stakeholder pressure on carbon disclosure in the Indian context. The present study develops a comprehensive index to measure corporate carbon disclosure.

Medical tourism demands tremendous responsiveness and accountability. The triple bottom line in medical tourism indicates that these organizations must emphasize on economic profits, environmental protection, and conservation of social resources. Developing a resilient medical tourism ecosystem is another critical necessity after the COVID-19 pandemic. The present study attempts to study the various aspects of medical tourism while synthesizing the relevant theories. This synthesis was used to propose a framework for developing a resilient medical tourism system. The outcomes of the chapter also propose the long, medium, and short-term goals. These goals focus on relevant stakeholders for developing highly integrated and resilient medical-tourism destinations.

This study aims to investigate the relationship between audit quality and value relevance and subsequently ascertain the moderating effect of business ethics on integrated reporting (IR)–value relevance.

This study applied linear regressions with panel data using the Thomson Reuters ASSET4 database from European countries to analyse data of 510 companies belonging to the environmental, social and governance (ESG) index between 2010 and 2022.

A significant positive relationship was found between audit quality and value relevance. The results also suggest that IR has significant explanatory power on value relevance, and that business ethics moderate the relationship between IR and value relevance in European ESG firms.

Managers will see IR, business ethics and audit as a business strategy with incremental market value. In this regard, this study tried to provide insights and managerial solutions for managers of international companies to improve their strategy by drawing on the social, moral and business ethics approach. This finding will improve the informational relevance for investment opportunities, thus resulting in improved business performance.

To the best of the author’s knowledge, this is the first study to investigate the moderating role of business ethics in the relationship between IR and value relevance. This paper fulfils a recognised need to study the influence of audit quality on investor decisions. Furthermore, the contribution of this study could be observed in the fact that the market value analysis differs between the contractual and the business ethics approaches. Also, including a moderating variable in the explanation and determination of value relevance remains somewhat underexplored.

Managers of megaprojects face social risk management challenges throughout the various design, construction, and operation stages, owing to the various conflicts of interest among stakeholders, public skepticism, and opposition. However, most existing studies have not focused on the dynamic analysis of integrating social risks in these stages. This study developed a dynamic analysis approach to explore the dynamics of critical social risk factors and related stakeholders of megaprojects and built the managerial maps for various stakeholders.

Based on the social analysis network (SNA), a dynamic network analysis approach for understanding the dynamics of social risk and related stakeholders has been developed by literature and case analysis. The approach comprises the following steps: (1) generating social risk–stakeholder networks in different stages; (2) analysis of the critical stakeholders and social risk factors; (3) dynamic analysis of social risk factors; and (4) developing social risk management maps for various stakeholders. To verify the feasibility and effectiveness of the approach, 40 megaprojects from China were analyzed.

According to the results, the local government is a critical stakeholder during all stages, inadequate information promotion (IIP) and imperfect communication and coordination mechanism (ICCM) are key social risk sources throughout the megaproject life cycle. Furthermore, the management maps for government organizations, project implementation groups, and external stakeholders were constructed.

This research has three contributions. First, a dynamic analysis approach of stakeholder-associated social risks in megaprojects is developed, which enriches the social risk management theory of megaprojects and provides inspiration for future research focus. Second, the social risk–stakeholder networks and critical social risks in different stages are confirmed to provide a more valid and accurate picture of social risk management in megaprojects. Third, the social risk managerial maps for different stakeholders built in this research will be beneficial for governments, project implementation groups, and external stakeholders to optimize management strategies.

This study aims to compare the value relevance of accounting numbers prepared under the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) standards with those produced under the International Financial Reporting Standards (IFRS) for Takaful companies (TC).

The authors assess the value relevance of accounting numbers using the Easton and Harris (1991) and Ohlson (1995) return and price models. They also use 54 insurance companies from 10 developing countries in Asia and the Middle East from 2006 to 2015.

The analysis shows that book value is significantly related to stock price under AAOIFI and IFRS. It also shows that TC adopting AAOIFI accounting standards have a more significant effect on stock price. This suggests that AAOIFI standards are more value relevant than IFRS.

TC and their stakeholders can use the findings to determine which accounting standards (IFRS or AAOIFI) produce the more relevant accounting information. This study is useful for investors that consider Islamic ethical practices to make their investment decisions for the standards-setting bodies that focus on establishing accounting standards for the Takaful industry.

The authors investigate a new aspect of the topic of value relevance. To the best of the authors’ knowledge, they believe this is the first paper examining the value relevance of TC’ accounting information prepared under AAOIFI and IFRS.

In the era of digital disruption and customer loyalty loss, it has become even more important to shape the experience journey of a firm’s stakeholders. The benefits of experience data (XD) analysis for a competitive advantage and firm performance are well proven in the business-to-customer context. Therefore, this study aims to explore the limited exploitation of XD in the business-to-business (B2B) context.

The data of 338 B2B firms is generated through computer-assisted telephone interviewing using a structured interview guideline. A Mann–Whitney U test and binary linear regression are applied to test hypotheses derived from literature.

The results suggest that XD non-collectors see XD increase efficiency, whereas XD collectors view XD strategically beyond customer data. Additionally, the successful application of XD in firms can be fostered by connecting XD with operational data through digitalised processes, strategic usage and data collection at certain defined points of time.

This study contributes to the understanding of XD perception between collectors and non-collectors and develops determinants for the successful application of XD management. Based on the results, B2B marketing executives from academics and practice can foster the implementation of XD management to improve all firm’s stakeholders’ experiences. In this way, this study contributes to the understanding of managing not only customers’ but other stakeholders’ experiences.

This study examines how assurors make sense of sustainability assurance (SA) work and how interactions with assurance team members and clients shape assurors’ sensemaking and their actual SA work.

To obtain detailed accounts of how SA work occurs on the ground, this study explores three SA engagements by interviewing the main actors involved, both at the client firms and at their Big Four assurance providers.

Individual assurors’ (i.e. partners and other team members) sensemaking of SA work results in the crafting of their logics of action (LoAs), that is, their meanings about the objectives of SA work and how to conduct it. Without organizational socialization, team members may not arrive at shared meanings and deviate from the team-wide assurance approach. To fulfill their objectives for SA work, assurors may engage in socialization with clients or assume a temporary role. Yet, the role negotiations taking place in the shadows of the scope negotiations determine their default role during the engagement.

Two options are available to help SA statement users gauge the relevance of SA work: either displaying the SA work performed or making it more uniform.

This study theoretically grounds how assurors make sense of SA work and documents how (the lack of) professional socialization, organizational socialization and socialization of frequent interaction partners at the client shape actual SA work. Thereby, it unravels the SA work concealed behind SA statements.