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Sustainable development (SD) is widely acknowledged as the center around which all development efforts should revolve. Banking is a crucial component of SD, and the adoption of sustainable banking practices by various banking institutions is a powerful catalyst for its achievement. This paper aims to investigate the level of adoption of environmental, social and governance (ESG) indicators in India and the extent to which financial institutions use these strategies. In addition, the banks have been classified according to their sustainable banking performance and showing a relationship between ESG and sustainability.

An ESG framework has been developed for the Indian banking system that focuses on the behavior of banks. The evaluation of literature helps to identify the gaps in particular frameworks for analyzing sustainable banking practices in developing nations because of the variation in economic criteria between developed and developing countries. An attempt to construct a common framework for measuring the banking sector’s sustainable efforts has been done in the past. Specifically in India, where the social and environmental dimensions of sustainability are of equal importance to governance indicators, these studies fall short of providing relevant indicators. Multiple financial reports, nonfinancial reports, corporate social responsibility reports and business responsibility reports of this sector were analyzed using content analysis techniques against ESG indicators for sustainability attainment.

The result of this study shows that both the sectors are disclosing their environmental indicators more as compared to other dimensions. While the analysis says that private companies are going better than public companies in terms of disclosing their ESG indicators. As compared to the international banking sector, adoption of Global Reporting Initiatives standards, United Nations Environment Programme Financial Initiatives (UNEP FI), Green Credit Policy and Equator Principles (EP) is near to the ground in India. IDFC bank is the only entity that started implementing EP practices and Yes bank also is doing a wonderful implementation of the green policies and is the signatory to UNEP FI.

The current state of sustainable banking in India is reflected in the implementation of the proposed framework. To better integrate sustainability problems into banking, this study provides helpful information for banks and other stakeholders. In addition, this study corrects the lack of research in the Indian context on sustainable banking.

To the best of the authors’ knowledge by far, this is one of the prime studies to inspect the degree of ESG disclosure by the Indian banking sector in their sustainability report.

It's hard to envision a system more global and more integrated than research. Many stakeholders affect and are affected by changes in the research ecosystem; the ecosystem differs in significant ways across the globe and between researchers, institutions and fields of study; and there are many questions that exclusive action can't address. There are also broad ecosystem-level questions that need answering. For these reasons alone, global approaches to reform are needed.

The first step in this exploration isn't to start looking for “solutions”, but to develop a better understanding of how our needs and interests overlap. By identifying the broad contours of common ground in this conversation, we can build the guardrails and mileposts for our collaborative efforts and then allow the finer-grained details of community-developed plans more flexibility and guidance to evolve over time.

What are these overlapping interests? First, the people in this community share a common motive – idealism – to make research better able to serve the public good. We also share a common desire to unleash the power of open to improve research and accelerate discovery; we are all willing to fix issues now instead of waiting for market forces or government intervention to do this for us; and we want to ensure that everyone everywhere has equitable access to knowledge.

There is also very broad agreement in this community about which specific problems in scholarly communication need to be fixed and why, and well as many overlapping beliefs in this community. OSI participants have concluded that four such beliefs best define our common ground: (1) research and society will benefit from open done right; (2) successful solutions will require broad collaboration; (3) connected issues need to be addressed, and (4) open isn't a single outcome, but a spectrum.

OSI has been observing and debating the activity in scholarly communication since late 2014 with regard to understanding possible global approaches and solutions for improving the future of open research. While the COVID-19 pandemic has made the importance of open science abundantly clear, the struggle to achieve this goal (not just for science but for all research) has been mired in a lack of clarity and urgency for over 20 years now, mostly stalling on the tension between wanting more openness but lacking realistic solutions for making this happen on a large scale with so many different stakeholders, needs and perspectives involved.

Underlying this tension is a fundamental difference in philosophy: whether the entire scholarly communication marketplace, driven by the needs and desires of researchers, should determine what kind of open it wants and needs; or whether this marketplace should be compelled to adopt open reform measures developed primarily by the scholarly communication system's main billpayers-funders and libraries. There is no widespread difference of opinion in the community whether open is worth pursuing. The debate is mostly over what specific open solutions are best, and at what pace open reforms should occur.

OSI has proposed a plan of action for working together to rebuild the future of scholarly communication on strong, common ground foundation. This plan – which we're referring to as Plan A – calls for joint action on studies, scholarly communication infrastructure improvement, and open outreach/education. Plan A also calls for working together with UNESCO to develop a unified global roadmap for the future of open, and for striving to ensure the community's work in this space is researcher-focused, collaborative, connected (addressing connected issues like peer review), diverse and flexible (no one-size-fits-all solutions), and beneficial to research. UNESCO's goal is to finish its roadmap proposal by early 2022.

For a full discussion of OSI's common ground recommendations, please see the Plan A website at http://plan-a.world.

In socio-technical transition theory, resistance by existing technology and regime resistance plays a key role. The resistance is in the form of intentional improvements; eventually, the regime destabilizes and adopts the new technology, referred to as the sailing-ship effect. Researchers used a structural view and examined it as a strategic action and its relationship with new technology (competitive/symbiotic) in non-fast-changing sailing systems. This study uses a microlevel view and examines it in a fast-changing where products/services are developed by integrating existing technology with new product innovations; their success depends on addressing technical/market uncertainty. This study examines the sailing-ship effect in a fast-changing system and contributes to the socio-technical transition theory.

The authors need to examine the phenomena of the sailing-ship effect in its setting, and a case-study method is appropriate. The selected case provided diverse analytic and heuristic perspectives to examine the phenomena; therefore, it was a single case study.

In an IT scenario, the strategic actions decide and realize agility and competitive advantage by formulating appropriate goals with required budgets and coevolutionary changes to resources at product, process and organizational levels, addressing technical/market uncertainty. Moreover, the agility displayed by strategic actions determines the relationship with new technology, which is interspersed. Finally, it provided insights into struggle, navigation and negotiations, forming strategic actions to display the sailing-ship effect.

The study selected a Banking Financial Services and Insurance product of an IT Services company. As start-ups exhibit inherent (emergent) agility, the authors can examine agility as a combination of emergent and strategic actions by selecting a start-up.

The study highlights the strategic actions specific to an IT services company. It developed its product and services by steering clear from IT innovations such as native cloud and continuous deployment. It improved its products/services with necessary organizational changes and achieved the desired agility and competitive advantage. Therefore, organizations devise appropriate strategic actions to combat the sailing-ship effect apart from setting goals and selecting IT innovations.

The study expands the socio-technical transition theory by selecting a fast-changing system. It provided insights into the relationship between existing and new technology and the strategic actions necessary to manage technical and market uncertainty and achieve the desired competitive advantage, or the sailing-ship effect.

This paper aims to map the research on management accounting (MA), clarifying its current role and identifying gaps and opportunities for future research.

In this paper, 784 papers were reviewed for the 1958–2019 period, published in 220 scientific journals indexed on Clarivate Analytics’ Web of Science (Science Citation Index Expanded [SCI-EXPANDED] and Social Sciences Citation Index [SSCI]). In the process, content analysis, regression analysis and bibliometric analysis were used.

The most relevant journals, authors and topics in MA, along with trends and patterns in the literature, were identified. Seven clusters that represent the overall thematic research structure of the MA field were also identified. This study shows that MA is becoming a multidimensional management decision-support instrument covering all organizational dimensions. As such, the research on MA is following the recent concerns with the sustainable development and digitalization of business processes.

Based on the findings of this research study, theoretical and practical implications for MA researchers were provided. These findings could also be useful to industry practitioners to improve their knowledge of emerging trends in MA practices, strategies and concepts.

Based on bibliometric and content analysis, a framework that shows an organizational, market and social context for the evolution of MA over the past 60 years was provided. It highlights the dynamics of MA alignment with organizational and external environment changes. Future research opportunities and implications for researchers and practitioners were also identified.

This chapter is devoted to sustainable human resource management that leads to sustainable competitiveness. It features the ways human resources can be managed to carry out sustainable goals and the impact of sustainability on employees' attitudes and behaviours. The aim of this study is to explore the complex objectives of sustainability and human resource management and empirically investigate the dynamic relationship between human resources in science and technology and sustainable competitiveness in the case of 35 European countries. Our contribution emphasizes this interrelationship and its causality. For this research, we applied a vector auto-regression (VAR) model, and the Granger causality method to examine the relationship between human resources in science and technology and sustainable competitiveness. A panel data included 314 observations between 2012 and 2021. The panel VAR for analysing the impulse response function was enriched with the 5% and 95%, using Monte Carlo simulations. The research results revealed bidirectional causality in the European countries between human resources in science and technology and sustainable competitiveness. Human resources in science and technology trigger sustainable competitiveness and vice versa. As an element of originality, our study demonstrates that human resources in science and technology contribute to sustainable performance, and, on the other hand, a more competitive and sustainable environment contributes to the development of human resources in science and technology. Thus, the chapter outlines the role of human resources in science and technology with regard to sustainable human resource management (HRM), and how to navigate these objectives so that they can positively influence sustainable competitiveness.

This study aims to investigate the connections between the adoption of technology, user experience (UX), financial transparency and accountability, specifically focusing on the moderating influence of cultural sensitivity in the Jordanian context.

This study gathered data from 272 participants who are working in the operational Islamic banks in Jordan. Partial least squares structural equation modeling (PLS-SEM) is used for the hypotheses testing.

The results indicate that cultural sensitivity plays a significant role in shaping the UX, consequently influencing perceptions of financial transparency and accountability in e-Islamic finance within the metaverse. This study underscores the intricate interplay between technological advancements, adherence to Sharia principles and diverse cultural expectations, forming the crux of the research.

This research brings a novel perspective by examining the complex connections among technology adoption, UX, financial transparency and accountability, specifically within the distinctive context of Jordan. This research study innovates by checking out how social sensitivity moderates these partnerships, specifically in the context of e-Islamic finance in the metaverse. It adds value to the academic area by shedding light on the intricate interaction between technological development, adherence to Sharia concepts and differing cultural expectations. Ultimately, this adds to a much deeper understanding of the multifaceted nature of this domain.

Debates regarding climate change risk perception (CCRP), particularly its scale and impact on social and environmental sustainability, have continued for decades. CCRP is experiencing a renaissance with an increased focus on environmentally relevant behaviors to mitigate the effects of climate change. However, CCRP lacks investigation from the employee perspective. Supported by the social exchange and value–belief–norm theories, this study aims to address the impact of employees’ CCRP on their proenvironmental behavior (PEB) via the moderating roles of environmental values and psychological contract breach.

The nonprobability convenience sampling technique was used to collect survey data from a sample of 299 employees across 138 manufacturing firms in Pakistan.

The results show that employees’ CCRP positively impacts their PEB and that this relationship is moderated by their environmental values and psychological contract breach. Specifically, environmental values strengthen the CCRP–PEB relationship, while psychological contract breach weakens it.

The findings of the study emphasize useful guidance for managers and practitioners as a future avenue to restructure the climate change framework by emphasizing the conditions (i.e. environmental values and psychological contract breach). In doing so, the study is beneficial for managers and practitioners in helping to increase employees’ PEB through the development of climate change action plans.

To the best of the authors’ knowledge, this study is one of the first investigations into CCRP–employees’ PEB nexus in the developing country context. The study incorporates social exchange and value–belief–norm theory, which serve as the CCRP’s theoretical underpinnings. The findings advance the new knowledge about a firm’s social responsibility to achieve the sustainable development goals outlined in the UN’s 2030 Agenda.

Blockchain technology (BT) is creating a new standard for all business operations. It can assist businesses in handling the complexity of circular digital supply chain (DCM) management. Despite this optimistic view, several barriers hinder its implementation. In this regard, this study contributes to Industry 4.0, circular economy (CE), the viability with a critical emphasis on its potential ramifications and influence on the future agenda while using BT technology in the supply chain (SC). In addition, the research reduces the knowledge gap by investigating and ranking the key barriers to the deployment of BT in viable circular digital supply chains (VCDSCs) and studies their interdependencies and causal relationships. The purpose of this paper is to address these issues.

The barriers to BT adoption in the VCDSC are identified through a thorough literature review and considering viability performance. These barriers are then classified using the analytical hierarchy process (AHP) method. Decision-making trial and evaluation laboratory (DEMATEL) is then employed to examine the cause/effect, correlation, and connection among the 14 barriers selected barriers from the AHP classification to estimate each barrier's overall degree of impact over the others.

This paper identifies and analyzes the BT adoption barriers in the VCDSC as well as examines how the key barriers interact. As a result, according to the AHP/DEMATEL method, the most prominent influencing barriers to the BT implementation in the VCDSC are “Data transparency,” “Market competition,” “Missing infrastructure,” “Lack of standardization,” “Complex protocol,” “Lack of industry involvement,” “Financial constraints,” “Missing infrastructure,” “Data transparency” and “Interoperability.” The outcomes offer a potential path for identifying important barriers as well as insight into the implementation of BT in the SC while integrating different capabilities such as viability, sustainability and CE principles.

Managers and researchers will benefit from this research by gaining an understanding of the challenges that must be prioritized and examined for BT to be implemented successfully in the VCDSC.

The use and implementation of blockchain-enabled VCDSC continue to face challenges despite an increase in relevant practice and research. Despite the benefits of BT, managers struggle to apply such technology in the context of their company. In this respect, this paper uses an integrated AHP–DEMATEL for categorizing the BT barriers as well as the interrelationship between them. In this respect, this paper presents the BT barriers studied are those related to the use of BT in the SC while integrating different paradigms such as viability, digitalization and CE. While many studies look at the barriers to BT adoption; none of them has ever included the viable capability, which means the ability to “react agilely to positive changes, be resilient to absorb negative events and re-cover after disruptions and survive at long-term periods.” The study concludes with insightful comments based on the findings and suggestions for eradicating those obstacles and their associated effects.

Robotics and automation are successful in construction, health and safety, but costs and expertise hinder their use in developing nations. This study examined mobile apps as a more accessible and affordable alternative.

This descriptive study explored the use of mobile apps in construction, health and safety management. It used a literature review to identify their availability, accessibility, and capabilities. The study consisted of four five stages: searching for relevant apps, selecting them based on versatility, examining their specific functions, removing untested apps and discussing their functions based on empirical studies.

A comprehensive literature review identified 35 mobile apps that are relevant to health and safety management during construction. After rigorous analysis, eight apps were selected for further study based on their relevance, user friendliness and compliance with safety standards. These apps collectively serve 28 distinct functions, including first-aid training and administration, safety compliance and danger awareness, safety education and training, hazard detection and warnings.

This study suggests that mobile apps can provide a cost-effective and readily accessible alternative to robotics and automation in health and safety management in construction. Further research is needed to accurately assess the efficacy of these apps in real-world conditions.

This study explored the use of apps in health and safety management, highlighting their diverse capabilities and providing a framework for project managers, contractors and safety officers to select suitable apps.