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Corporate social responsibility (CSR) ISO standards have been noted as an essential marketing strategy by which firms can achieve consumer trust while improving environmental, social, and quality factors. This study discloses the contextual relationship between CSR ISO standards and sustainable impulse buying behavior. This study also looks to uncover the CSR ISO driving and linkage factors that motivate consumers to make sustainable impulsive purchases.

Three distinct research methods were employed in this research. First, a consumer expert opinion-based Interpretive Structural Modeling (ISM) approach was adopted to reveal the contextual relationship between CSR ISO factors and sustainable impulse buying behavior. Secondly, Matrice Impacts Croises Multiplication Appliques Classement (MICMAC) was used to examine these factors' driving and dependent power. In addition, Minitab package software was also used to check the statistical validation of ISM-MICMAC results.

The results indicate that although environmentally responsible CSR ISO 14001, socially responsible CSR ISO 26000, and consumer perception of product quality CSR ISO 9001 standards contain strong driving power, their dependent power was weak. All these CSR ISO factors (14,001, 26,000, and 9001) strongly impact each other and sustainable impulse buying. Therefore, these three CSR ISO factors have been placed at the bottom of the ISM model. The CSR ISO 14020 standard (labeling of the product), knowledge of CSR ISO standards, consumer trust, and advertising about CSR ISO standards have been placed in the middle. The mentioned factors have intense driving and dependent power and are classified as linkage factors for sustainable impulse buying. Impulse buying behavior has weak driving and strong dependent power, yet this factor strongly depends on other CSR ISO factors. Hence, this factor is placed at the top of the ISM model. In addition, the Minitab package software results indicate that ISM-MICMAC results are statistically valid.

To the best of our knowledge, this research is unique and examines the influence of CSR ISO factors on sustainable impulse buying in the context of Pakistani consumers. Secondly, our study has thoroughly investigated several CSR ISO factors and allied these factors in the context of consumer buying behavior. Third, several CSR ISO factors and impulse buying behavior were examined using a mix of ISM-MICAC and Minitab methods. Thus, including these steps in our study has led to the development of a novel technique.

This study investigates how the interrelated elements of organizational roles – activities, motives, resources and relationships – are mobilized to construct a code of conduct for the proxy advisory (PA) industry in Europe.

This qualitative study uses archival documents from three consecutive regulatory consultations and 16 interviews with key stakeholders. It analyzes how different stakeholder groups (i.e. PA firms, investors, issuers and the regulator) perceive and mobilize the elements of PA firms’ role to construct the accountability regime’s boundaries (accountability problem and action, and users and providers of accounts).

This study shows how PA firms, investors, issuers and the regulator refer to the perceived motives behind PA firms’ activities to construct an accountability problem. The regulator accepted the motives of an information intermediary for PA firms’ role and required PA firms to develop a corresponding accountability action: a code of conduct. PA firms involved in developing the code of conduct formalized who is accountable to whom by aligning this accepted motive with their activities, relationships, and resources into a common role.

The study highlights how aligning role elements to reflect PA firms’ common roles enables the construction of an accountability regime that stakeholders accept as a means of regulation. Analyzing the role elements offers insights into the development and functioning of accountability regimes that rely on self-regulation. We also highlight the role of smaller regional firms in helping shape transnational accountability regimes.

This study aims to investigate the relationship between corporate sustainable development goals (SDGs) disclosure and analyst forecast quality.

The study focuses on a sample of 95 Italian-listed companies preparing the mandatory non-financial declaration (NFD) according to the Global Reporting Initiative (GRI) standards over a five-year period (2017–2021), corresponding to an unbalanced sample of 438 observations. Analyst forecast quality was proxied by earnings forecast accuracy (FA) and earnings forecast dispersion (FD), built on data retrieved from the Refinitiv database. A manual content analysis was performed on NFDs to derive an SDG disclosure score (SDGD) for each sampled company.

This study provides empirical evidence suggesting that voluntary SDG disclosure matters to the capital market in that it helps enhance the information environment of companies, evidenced by improved analyst forecast quality. In particular, this study highlighted that SDG disclosure positively influences analyst FA while negatively affecting analyst FD.

This study focuses on the Italian context, which has idiosyncratic characteristics regarding the structure of the financial market, the composition of corporate ownership and experience in non-financial reporting practices.

This study indicates to corporate managers that following GRI standards may represent the right way to better integrate SDG disclosure in corporate non-financial reports and increase the relevance of such information for investors and other capital market participants.

To the best of the authors’ knowledge, this is the first study that empirically examines the association between SDG disclosure and analyst forecast quality.

This study aims to examine the impact of culture on earnings management after changing to International Financial Reporting Standards (IFRS).

The study’s sample selection comprises all publicly listed firms in 25 countries between 2000 and 2017 from DataStream database with cultural dimensions ratings from Hofstede et al. (2010). The initial sample contained 2,451 firms.

This study provides evidence that the interaction between national culture and IFRS adoption remains influential in explaining differences in the magnitude of earnings management behavior across countries.

This study higlights how IFRS and the cultural values interact with each other and affect earnings quality. In particular, the authors provide evidence on the relationship between individualism, uncertainty avoidance, power distance and masculinity of national culture and earnings management and, primarily, find that national culture significantly influences the decisions of managers after adopting IFRS.

The purpose of this paper was to understand the difficulties related to asset management observed by experts in Brazilian organizations in light of the requirements outlined in the ISO 55001:2014 standard.

A survey was performed with asset management experts. The collected data were analyzed using frequency analysis, hierarchical cluster analysis and fuzzy technique for order preference by similarity to deal solution (TOPSIS).

Based on data analysis, the most critical difficulties observed were related to managing and controlling the impact of changes in the company that affect asset management objectives; to the committing to and supporting the asset management system by the top management of the organization; to manage the processes for dealing with risks and opportunities for the asset management system and plans, and correcting failures in asset performance; and to plan and conduct actions in an integrated manner to identify and minimize adverse impacts associated with the asset management system, and afterwards verifying their effectiveness.

The findings of this study have important theoretical and practical contributions, since they indicate the most critical points observed in asset management in Brazil, which can be used as a source for future research and by professionals to prioritize difficulties in future planning and develop action plans to overcome them. The step-by-step methodological approach presented in this study provides professionals and researchers with a replicable method of identifying potential asset management difficulties in a given specific reality.

Soft robots are known for their excellent safe interaction ability and promising in surgical applications for their lower risks of damaging the surrounding organs when operating than their rigid counterparts. To explore the potential of soft robots in cardiac surgery, this paper aims to propose an adaptive iterative learning controller for tracking the irregular motion of the beating heart.

In continuous beating heart surgery, providing a relatively stable operating environment for the operator is crucial. It is highly necessary to use position-tracking technology to keep the target and the surgical manipulator as static as possible. To address the position tracking and control challenges associated with dynamic targets, with a focus on tracking the motion of the heart, control design work has been carried out. Considering the lag error introduced by the material properties of the soft surgical robotic arm and system delays, a controller design incorporating iterative learning control with parameter estimation was used for position control. The stability of the controller was analyzed and proven through the construction of a Lyapunov function, taking into account the unique characteristics of the soft robotic system.

The tracking performance of both the proportional-derivative (PD) position controller and the adaptive iterative learning controller are conducted on the simulated heart platform. The results of these two methods are compared and analyzed. The designed adaptive iterative learning control algorithm for position control at the end effector of the soft robotic system has demonstrated improved control precision and stability compared with traditional PD controllers. It exhibits effective compensation for periodic lag caused by system delays and material characteristics.

Tracking the beating heart, which undergoes quasi-periodic and complex motion with varying accelerations, poses a significant challenge even for rigid mechanical arms that can be precisely controlled and makes tracking targets located at the surface of the heart with the soft robot fraught with considerable difficulties. This paper originally proposes an adaptive interactive learning control algorithm to cope with the dynamic object tracking problem. The algorithm has theoretically proved its convergence and experimentally validated its performance at the cable-driven soft robot test bed.

This study aims to investigate the integration of education for sustainable development (ESD) into landscape architecture (LA) programs in North American universities to understand its benefits and challenges and provide insights into the implementation of sustainability principles, pedagogies and teaching methods.

This study analyzed survey data from 128 LA faculty members from 85 Council of Educators in Landscape Architecture member schools. The survey assessed the implementation of sustainability principles, pedagogies, teaching benefits and challenges to integrating sustainability into their courses. To complement the survey data, 62 LA course syllabi were analyzed using a grounded theory approach to identify the topics covered, learning objectives and learning activities.

The study revealed that LA programs incorporate sustainability topics in various courses using project-based and interdisciplinary learning approaches. Integrating ESD into LA curricula promotes sustainability literacy, improved understanding of sustainability concepts and the development of sustainability skills. The study also found positive correlations between teaching methods, the enhancement of sustainability literacy and the development of design and planning skills.

This research examined the effects of teaching methods on student learning outcomes and the challenges instructors faced, providing practical insights into the integration of ESD in LA education. It offers recommendations to enhance the ESD knowledge of future LA practitioners, considering the inclusion of ESD as a core value of the standard by the Landscape Architectural Accreditation Board.

A maturity model for Industry 4.0 (I4.0 MM) with influencing factors is designed to address maturity issues in adopting Industry 4.0. Standardisation in I4.0 supports manufacturing industry transformation, forming reference architecture models (RAMs). This paper aligns key factors and maturity levels in I4.0 MMs with reputable I4.0 RAMs to enhance strategy for I4.0 transformation and implementation.

Three steps of alignment consist of the systematic literature review (SLR) method to study the current published high-quality I4.0 MMs, the taxonomy development of I4.0 influencing factors by adapting and implementing the categorisation of system theories and aligning I4.0 MMs with RAMs.

The study discovered that different I4.0 MMs lead to varied organisational interpretations. Challenges and insights arise when aligning I4.0 MMs with RAMs. Aligning MM levels with RAM stages is a crucial milestone in the journey toward I4.0 transformation. Evidence indicates that I4.0 MMs and RAMs often overlook the cultural domain.

Findings contribute to the literature on aligning capabilities with implementation strategies while employing I4.0 MMs and RAMs. We use five RAMs (RAMI4.0, NIST-SME, IMSA, IVRA and IIRA), and as a common limitation in SLR, there could be a subjective bias in reading and selecting literature.

To fully leverage the capabilities of RAMs as part of the I4.0 implementation strategy, companies should initiate the process by undertaking a thorough needs assessment using I4.0 MMs.

The novelty of this paper lies in being the first to examine the alignment of I4.0 MMs with established RAMs. It offers valuable insights for improving I4.0 implementation strategies, especially for companies using both MMs and RAMs in their transformation efforts.

This study aims to identify seasonal drought using standardized precipitation index (SPI). The following specific objectives are to generate result and identify seasonal drought and determine different scale of seasonal drought and its impacts on cropping season.

Seasonal SPI was calculated using long-term rainfall data for three seasons. The SPI was calculated using the formula and it is effective for the determinants. This study showed the functional relationship between drought duration, frequency and drought time scale using the SPI. SPI=X−X¯σ.

Seasonal drought occurs more frequently in Bangladesh that affects crops and the agricultural economy every year. More severe drought was recorded during the Kharif-1 and Kharif-2 seasons and most crops were affected in these two seasons. No severe or moderate drought was recorded during the Rabi season. The results showed that monsoon crops were severely affected severely by extreme and severe droughts during the Kharif-2 season. Eventually, the people remain jobless during the monsoon, and they experience food shortages like monga. Several obstacles were recorded during the season, including delayed preparation of land, sowing, transplanting and other farming activities because of monsoon droughts. This study revealed that very frequently, mild dryness occurs in winter, but crop loss is minimal. The scale and occurrence of extreme droughts are more frequent during monsoons and reduce crop yields, affecting livelihoods in the study area. Seasonal drought affects cropping patterns as well as reduce crop yields.

The outcome of this study derived from the secondary data and field data.

The aim of this paper is to propose a basis upon which accounting reporting can be developed to reflect real values and the real economy. It aims to address the environmental considerations discussed in the UN debate (Bebbington and Unerman, 2020) and the concern for a “better life-world”, which is the theme of this special issue.

Addressing the task involves the application of the philosophy of pragmatic constructivism (which explains how people can relate to their reality in ways that lead to successful action) and the philosophical concept of the “good life” (which establishes the values to be pursued through action and so defines action success). Also, it outlines the necessary characteristics of measurement frameworks if they are to be effective in the development and control of human practices to achieve desired values.

This paper proposes a conceptual framework for guiding the measurement of how a sustainable good life has improved and/or deteriorated as a result of organisational activities. It outlines a system of concepts on basic and instrumental values for analysing the condition of maintaining a sustainable good life in real terms. This is related to the financial results and societal regulations to analyse and adjust controls according to the real economic goals. Also, it provides a system of value measurands to produce valid information about the development of a sustainable good life. The measurand makes accounting reporting reflect the conditions of the good life that constitute the real economy instead of merely the financial economy driven by shareholder capitalism. Providing tools to analyse whether the existing practices of business and social regulations promote or counteract the real economic goals of producing a sustainable good life means the measurement system proposed makes the invisible hand of the market visible.

The mechanism proposed to enable accounting reporting to reflect real values and the real economy is a new conceptual framework that will allow accounting to more fully realise its potential to contribute to a “better world”. In aiming to serve a sustainable good life, accounting reporting will inherently foster ethical social practices.