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The purpose of this paper is to explore the content of the sustainability reports of state-owned enterprises (SOEs) and the factors influencing the sustainability information they disclose.

Drawing upon the literature on sustainability disclosure, institutional logics and hybrid organizations, several hypotheses were deduced. By means of a quantitative content analysis, the sustainability disclosure index of 45 Swedish SOEs was calculated. Statistical analyses were conducted to test which variables affected the sustainability disclosures of the selected SOEs.

The findings reveal that only state ownership and corporate size significantly affect SOEs’ sustainability disclosures. Fully state-owned SOEs disclose less sustainability information than partially state-owned SOEs. Large SOEs disclose more sustainability information than small SOEs. However, there are weak indications that having a public policy assignment (PPA) (activity) negatively influences environmental sustainability disclosures, and that having a majority of female directors on the board decreases the total sustainability information disclosed. In addition, the statistical analyses show that having state representatives on the board and being profitable may positively affect the disclosures.

Accountability is particularly important in SOEs, and their complex hybrid nature has an impact on sustainability disclosures in a surprising way. State ownership and control do not necessarily imply an increased amount of sustainability disclosure.

This paper analyzes the impact of economic downturns on the revenue and expense sides of city financing for the period 2003 to 2009 using a convenience sample of the audited end of year financial reports for thirty midsized US cities. The analysis focuses on whether and how quickly and how extensively revenue and spending directions from past years are altered by recessions. A seven year series of Comprehensive Annual Financial Report (CAFR) data serves to explore whether citiesʼ revenues and spending, especially the traditional property tax and core functions such as public safety and infrastructure withstood the brief 2001 and the persistent 2007 recessions? The findings point to consumption (spending) over stability (revenue minus expense) for the recession of 2007, particularly in 2008 and 2009.

The purpose of this research is to determine institutional commitment to sustainability by examining Natural Resource Extension program inputs, activities, and participation.

A document analysis of Natural Resource Extension planning and reporting documents was conducted to provide contextual and historical data for the study and 58 in‐depth interviews were conducted with Natural Resource Extension personnel in the Alabama Cooperative Extension System and the Oregon State University Extension Service.

This research moves beyond the familiar teaching and research functions of higher education institutions and focuses on Cooperative Extension, which is the outreach arm of universities. The paper discusses challenges and opportunities associated with implementing sustainability through these outreach education programs. In both Alabama and Oregon, the Agriculture, Home Economics, and 4‐H programs dominate human and economic resource investment in Cooperative Extension. Natural Resource Extension programs in Alabama and Oregon represents 6 and 14 percent, respectively, of all program expenditures in Cooperative Extension. Both states have educational programs that address sustainability of natural resources and those programs were interdisciplinary in nature. Little evidence is found extensive participation in Natural Resource Extension programs by environmental groups, minorities, and other non‐traditional clientele. Lastly, Oregon's political context was more conducive to broadening Natural Resource Extension program work in sustainability.

Educational institutions such as Natural Resource Extension programs at universities play a significant role in educating private landowners, the public, and professionals about various aspects of forestry and natural resources. Based on this study of Natural Resource Extension programs in Alabama and Oregon, the following are needed for extension to address natural resource sustainability through its educational programs: sufficient intellectual and financial commitment to sustainability, diverse and inclusive participation in programs, and collaborative interdisciplinary programming. The analysis presented here can aid other educators as they explore sustainability through educational programming.

Since, Natural Resource Extension programs address societal concerns through problem solving, grassroots education, and research and technology dissemination, they are poised to do work in the sustainability arena. No study to date has examined sustainability from the aspect of Natural Resource Extension educators in Oregon and Alabama. An understanding of current investment in sustainability through education is fundamental to building a strong Extension program in this area.

Financial problems of football clubs during economic crises (such as COVID-19 pandemic) highlight the necessity of achieving economic sustainability. In addition, the economic sustainability of football clubs is accepted as a principle of the development of sports business. Therefore, it is reasonable to conduct a study with the aim of examining economic sustainability in the field of sports club management.

The present study adopted a qualitative approach to research and used semi-structured interviews in order to develop a framework for the economic sustainability of football clubs. A total of 13 members of football clubs in the Iranian premier league participated in this study.

The findings highlighted the fact that a number of factors, including media and social networks, entrepreneurship and development of club business, commercialization of the club, privatization, investment and ownership, strategic communication plan, financial management and management instability, promoted the economic sustainability of football clubs and improved their financial performance.

This study highlighted the importance of the changes in the structure of football clubs and the strategic plans for promoting entrepreneurship and commercialization. Moreover, it underlined the major role of the environmental and management components of football clubs in their financial sustainability.

Sustainable manufacturing is gaining prominence in light of the rising environmental and social concerns worldwide. One major task to enhance manufacturing sustainability is assessment of the current state of sustainability of a manufacturing firm. This paper reviews the existing sustainability assessment approaches applicable for manufacturing firms and observes that most of these approaches are not easy to apply for reasons such as high amount of skill, data and time requirement. Towards bridging this gap, this study proposes a sustainability assessment approach.

The assessment approach proposed in the paper uses a predefined list of potential sustainable manufacturing practices (SMPs) covering the primary and support activity domains of a manufacturing firm's value chain. It proposes a method to assess the extent of implementation of SMPs and identify associated drivers and barriers for each SMP area/category along the value chain of a firm as well as at overall firm level. A case study from textile industry is presented to demonstrate the utility of this approach.

The sustainability assessment approach adopted in this study uses less time and skills as well as ensures comprehensive coverage of SMPs. It provided valuable information to the management of the case company on how sustainable their practices are and why?

The study highlights the importance of sustainability assessment at SMP area/category level as well as explores practice area/category specific drivers and barriers. It provides a useful approach for a quick assessment of the current state of sustainability in manufacturing firms.

This study aims to examine the state and extent of disclosures on stakeholder engagement in sustainability reporting in Australian local councils.

Content analysis was used to analyse 23 sustainability/state of environment/annual reports out of a total of 563 local councils (city, shire, district, borough and regional) in Australia for the year 2009-2010 – those found to be using stakeholder engagement in the development of sustainability reports. A stakeholder engagement index was developed on the basis of the literature review to examine the extent of disclosures on stakeholder engagement.

This study identifies: the Australian local councils that are engaging with their stakeholders in the development of sustainability reports; key stakeholders for sustainability reports; extent of engagement; media and approaches used for engagement; and difficulties in the engagement process. The results suggest that stakeholder engagement is an essential component in the development of sustainability reporting as it informs reporters of material concerns, issues and aspirations of key stakeholders.

The focus of this paper is the state of disclosures on stakeholder engagement in sustainability reporting. The findings of the paper are limited to only one level of governance of the public sector, that is, local councils.

International standards such as Global Reporting Initiative and AccountAbility (AA) 1000 have signified the role of stakeholder engagement in the development of sustainability reports. However, there has been a little research that demonstrates whether or not organisations engage with their stakeholders for reporting purposes. This paper provides evidence of stakeholder engagement in sustainability reporting in Australian local councils.

This study aims to explore the complex, multi-level institutional dynamics of smart city reforms and projects and their potential sustainability pressures on the implementation of a management accounting system in an Egyptian state-owned enterprise (SOE), which has a politically sensitive institutional character.

This study adds to institutional management accounting research using a multi-level perspective of institutional dynamics in the smart city context. Data were collected from an interpretive case study of an Egyptian SOE that was under socio-political sustainability pressures to implement a smart electricity network project in New Minya city.

Smart city projects have formed social and political sustainability pressures, which introduced the enterprise resource planning (ERP) network as a new management accounting system. A new (complex and multi-level) management accounting system was invented to reinvent the sustainable city as an “accounting city” (which appeared rhetorically as a “smart city”). “Smart” being the visibility and measurability of the sustainability performance of the collective body, which calls the city and its connectivity to different institutional levels brought out in a city network project for the ERP-enabled electricity distribution.

This study examines a single case study from a single smart city and identifies the accounting community’s need for multiple and comparative case studies to further analyse the potential impact of smart city reforms and projects on the sustainable implementation of management accounting systems.

City policymakers and managers may benefit from the practical findings of this interpretive field-based case study in planning, implementing and monitoring smart city projects and objectives.

Individual and collective well-being may be enhanced through new management accounting forms of multi-level local governance and increased political, field and organisational sustainability.

This study provides important insights into the sustainability dynamics of management accounting in achieving smart city reforms. The achievement of sustainability management accounting systems has connected to multiple ERP roles at different institutional levels, which resulted in accommodating the socio-political objectives of smart city projects.

While much of the debate and discourse on sustainability and environmentally friendly practices have focused on privately owned and operated organizations, enterprises owned by the state have escaped scrutiny. This study focuses specifically on the oil and gas sector to explore the drivers that propel state-owned oil and gas producers, the national oil companies, to embrace sustainability practices. We find that the proportion of independent directors, international exposure, and international involvement influence sustainability practices.

This paper aims to propose a stepwise method to improve the sustainability of manufacturing processes.

The proposed approach is based on an extensive literature review and research around the environmental, economic and social pillars of sustainability in manufacturing firms. Considering the lean approach, the manufacturing processes are mapped in a value stream and analyzed through the extensive identified sustainability criteria.

The findings reveal the consumption and waste of natural and nonrenewable resources, through going beyond the existing boundaries and focusing on relevant derived production pieces and tracing to their origins. The findings also present the effect of the time value of money on sustainability by using the cost–time profile as a sustainability criterion. This research finds out the employees’ impacts on sustainability improvement through an effective focus on technical, cultural and personal aspects.

The research outcomes provide operations managers and decision-makers in the field of sustainability with a practical platform to comprehend and assess the factors contributing to the manufacturing process sustainability and to plan relevant corrective actions accordingly.

The extended view of sustainability criteria in this research as well as its visual-analytical approach will help practitioners to assess and improve sustainability in their operations in a more holistic way.

This descriptive study shows how the government-wide financial statements can be used, with adjustments, to provide evidence on a state's fiscal sustainability. We compute “adjusted total net assets” (AdjTNA), which equals a state’s assets (not including its capital assets) minus the state's liabilities and obligations, including the UAAL for pension and OPEB not reported on the Statement of Net Assets. AdjTNA provides information about a state’s ability to sustain its current fiscal structure, given its current financial resources. Primary results suggest that 40 states have a negative AdjTNA value, with a median -$6.7 billion per state (-$5,230 per household). Sensitivity analysis suggests 48 states have a negative AdjTNA value, with a median -$20.7 billion per state (-$16,200 per household). The paper discusses the important policy implications of these results.