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The objective of this paper is to propose a taxonomy of sustainability communication (SC) topics that provide digital content managers with a guide for setting a sustainability content agenda and for fostering stakeholder engagement mechanisms on environmental, social and economic issues that increasingly characterize conversations on social media of all stakeholder groups.

Taxonomy is a conceptual and qualitative way used to classify and represent the corporate sustainability (CS) domain of knowledge. The taxonomy categories of SC topics are both theoretically and empirically derived, combining an in-depth literature review with a thematic content analysis of 300 web pages of the corporate websites of the top ten sustainable brands selected in “The 2019 GlobeScan-SustainAbility Leaders Survey.”

The analysis of the results led to the construction of a hierarchical dictionary of tags that categorizes all sustainability topics based on a new, four-dimensional conceptual structure: planet, people, profit and governance. Each dimension is organized in four groups of sustainability themes, which, in turn, group multiple topics, considered the smallest communication unit to develop the SC content.

The taxonomy provides a concise and immediate conceptual framework on all those topics of broader interest, which, suitably modulated, can act as touch points with several groups of stakeholders. Drawn upon the best practices of thematic organization of SCs via the web, the taxonomy represents a guide for programming an editorial plan based on environmental, social, economic and governance issues from a sustainability content marketing perspective. The taxonomy of sustainability topics also finds application as a framework for a content intelligent system, providing a dictionary of tags that can be used for the indexing and retrieval of SC web content.

The study represents the first attempt at reaching a taxonomic organization of the sustainability aspects from a communicational perspective, supporting a new way of thinking and managing SC in the digital realm. Moreover, the results highlight, for the first time, that the Triple Bottom Line (TBL) theory, applied to corporate communications, lacks the governance aspect, which is essential to pursue sustainability consistently and effectively.

For companies that intend to respond to the modern conscious consumers' needs, a great competitive advantage is played on the ability to incorporate sustainability messages in marketing communications. The aim of this paper is to address this important priority in the web context, building a semantic algorithm that allows content managers to evaluate the quality of sustainability web contents for search engines, considering the current semantic web development.

Following the Design Science (DS) methodological approach, the study develops the algorithm as an artefact capable of solving a practical problem and improving the operation of content managerial process.

The algorithm considers multiple factors of evaluation, grouped in three parameters: completeness, clarity and consistency. An applicability test of the algorithm was conducted on a sample of web pages of the Google blog on sustainability to highlight the correspondence between the established evaluation factors and those actually used by Google.

Studying content marketing for sustainability communication constitutes a new field of research that offers exciting opportunities. Writing sustainability contents in an effective way is a fundamental step to trigger stakeholder engagement mechanisms online. It could be a positive social engineering technique in the hands of marketers to make web users able to pursue sustainable development in their choices.

This is the first study that creates a theoretical connection between digital content marketing and sustainability communication focussing, especially, on the aspects of search engine optimization (SEO). The algorithm of “Sustainability-contents SEO” is the first operational software tool, with a regulatory nature, that is able to analyse the web contents, detecting the terms of the sustainability language and measuring the compliance to SEO requirements.

Supply chains are under increased scrutiny as consumers have become aware of the dark side of downstream production practices. Many articles and exposés have led consumers to be more conscious of purchasing products from companies who source materials in a socially responsible and ethical manner. As a result, business-to-business (B2B) and business-to-consumers (B2C) companies are under increased pressure to source raw materials in a transparent and ethical way. Because of the associated costs, companies then look to benefit from increased brand equity by promoting to consumers how ethical their products are. The purpose of this study is to look at the case of the food industry to analyze sustainability messaging on Twitter in both B2B and B2C companies to determine which of the dimensions of sustainability (people, profit, planet) are being emphasized.

In this study, two published dictionaries were combined to capture the three dimensions of “sustainability,” and these scales were then used to analyze Twitter posts. This study created a unique software package to classify, mine, collect and analyze Twitter data. This study used these tools to analyze 246,386 Twitter posts within a sample of 39 leading B2C and B2B food companies over a 10-year period (2012–2021) to explore brand messaging and engagement rate.

This research revealed several interesting results. These include how B2B companies have emphasized the employee (people) dimensions of sustainability, while B2C companies have had a more balanced approach that overall has prioritized the economic dimension (profit) of sustainability. The data on audience engagement revealed a mismatch between the types of sustainability messaging B2B companies and B2C companies in the food industry are posting and what engages audiences.

This study fills several gaps, including analyzing how B2B and B2C companies use sustainability language in their social media brand management, as well as looking at which dimensions of sustainability they emphasize and which ones engage audiences the most. This research is also novel in combining multiple existing scales under one project to analyze the triple bottom line in the analysis of qualitative texts.

The young members of Generation Z, who are hyperconnected and addicted to social media, are thought to be particularly sensitive to environmental and social concerns. This study aims to draw on a conceptual model that is based on the stimulus-organism-response paradigm. Exposure to sustainability content on social media is considered to be a stimulus that affects the development of sustainability advocacy among GenZers, who modify their lifestyles. Five hypotheses are developed and tested. The goal is to define the antecedents of sustainability advocacy.

A Web survey was distributed to 660 Italian members from Generation Z (aged between 14 and 25) to detect the frequencies of exposure to sustainability content on social media, sustainable habits, sustainable consumption behaviours and actions that are related to sustainability advocacy on social media. Correlation and multiple regression analyses were conducted to investigate the relationships between these factors.

The results show that exposure to sustainability content on social media affects both sustainable habits and sustainable consumption behaviour. These three factors influence the propensity to promote sustainability-related issues on social media and should, therefore, be considered to be antecedents of sustainability advocacy.

The study, which takes the social responsibilities of large companies into account, is conducive to understanding how brands can intervene in the soliciting processes of sustainability advocacy through social media to gain legitimacy and increase brand awareness.

This study is among the first to consider the use of social media for advocating sustainability among Generation Z, thus enriching academic research on this cohort.

This paper aims to show the possibilities of implementing the idea of sustainability in the context of energy transformation using the concept of an industrial cluster. The implementation of the idea of sustainability is of particular importance from the perspective of the functioning of the meta-organisations involved in the implementation and promotion of decarbonisation processes. Industrial clusters, as collective actors initiating collective actions and providing complex governance structures, seem to have a great fit with regard to the needs of disseminating and implementing the idea of sustainable development, also in conjunction with energy development.

Empirical evidence is derived from a case study of Mazovia Clustes ICT (MC ICT). Based on the experience of this cluster, this study wants to show the evolution of the industrial cluster through the prism of its growing activity in supporting energy transition. The authors conducted the research in the period 2022–2023 using in-depth personal interviews and an analysis of the secondary data. The primary technique for data analysis and interpretation was conventional qualitative content analysis.

As a result of this study, the authors have distinguished three main areas of cluster activity covering the strategic, operational/project and institutional levels. Within the first area, the cluster’s efforts focused on the development of a strategy and involvement in lobbying and co-legislating. The second area refers to the cluster’s activity in the carrying out of national and transnational projects on the creation and implementation of various energy solutions. The activities undertaken in the third area include support for the development of start-ups in the field of energy and involvement in the launch of an energy cluster and the development of distributed energy in Poland. Although the strategic and operational/project levels are characterised by a commonality of activities and goals, there is additionally a commonality of interests at the institutional level.

This paper has its limitations, which primarily relate to the small research sample (the choice of a case study as the main research strategy) and the methods used (qualitative research). Therefore, it is impossible to generalise the results to the entire population of clusters.

This paper has considerable practical value, as the results of this study may be relevant for public authorities interested in implementing energy transition through industrial clusters. The activities described can also be a source of inspiration for other clusters interested in shaping pro-environmental attitudes.

The cluster’s activities are closely linked to the three pillars of sustainable development, including the social pillar. The solutions developed within the cluster in the context of energy development are aimed not only at increasing energy efficiency and protecting the environment but also at broader social welfare.

This paper makes an additional contribution to the state-of-the-art of the industrial cluster concept by linking it to the idea of sustainable development, in the context of energy transformation. In addition, it sheds new light on issues related to cluster co-operation, combining the case of the industrial cluster with the very fresh and as yet poorly described idea of the energy cluster.

As an enabler of environmental sustainability, Green information technology (IT) has become an emerging topic of interest in both academic and business communities. Despite its importance, confusions exist in the content and scope of Green IT practice. The purpose of this paper is to provide an overview of the current state of Green IT practice.

First 14 widely accepted Green IT practice topics were identified from prior research and a taxonomy was developed to categorize them. Using the content analysis method, these topics were examined in the sustainability reports of 30 IT companies in 2014 Fortune 500. A quantity–quality portfolio framework was developed and applied to measure and assess the Green IT practices of the selected samples.

Currently, the Green IT practice is still in its infancy. Both research and practice attention are now focusing on IT’s direct impacts and enabling impacts, while overlooking the systemic impacts, on natural environment. The possible reasons for the current state and the recommendations for future research and practice are provided.

Theoretically, this paper identified 14 widely accepted Green IT practice topics and developed a taxonomy for categorizing them. The taxonomy and topics provide a theoretical basis for future examination on Green IT practice-related issues. Practically, the findings of this paper provide guidelines for Green IT practice and directions for both Green IT developers and adopters in their decision-making.

The proposed article is aimed at exploring the opportunities, challenges and possible outcomes of incorporating big data analytics (BDA) into health-care sector. The purpose of this study is to find the research gaps in the literature and to investigate the scope of incorporating new strategies in the health-care sector for increasing the efficiency of the system.

Fora state-of-the-art literature review, a systematic literature review has been carried out to find out research gaps in the field of healthcare using big data (BD) applications. A detailed research methodology including material collection, descriptive analysis and categorization is utilized to carry out the literature review.

BD analysis is rapidly being adopted in health-care sector for utilizing precious information available in terms of BD. However, it puts forth certain challenges that need to be focused upon. The article identifies and explains the challenges thoroughly.

The proposed study will provide useful guidance to the health-care sector professionals for managing health-care system. It will help academicians and physicians for evaluating, improving and benchmarking the health-care strategies through BDA in the health-care sector. One of the limitations of the study is that it is based on literature review and more in-depth studies may be carried out for the generalization of results.

There are certain effective tools available in the market today that are currently being used by both small and large businesses and corporations. One of them is BD, which may be very useful for health-care sector. A comprehensive literature review is carried out for research papers published between 1974 and 2021.

The purpose of this paper is to examine the potential for eXtensible Business Reporting Language (XBRL) to go beyond static reporting. A taxonomy structure of information is developed for providing a knowledge base and insights for an XBRL taxonomy for integrated reporting (IR).

Design Science (DS) research, as a pragmatic exploratory research approach, is embraced to create a new “artefact” and thematic content analysis is used to analyse IR in practice.

Using XBRL for IR allows a shift from static and periodic reporting to more relevant and dynamic corporate disclosure for stakeholders, who can navigate and retrieve customised disclosure information according to their interest by exploiting the multidimensionality of IR and overcome some of its criticisms. The bi-dimensional taxonomy structure the authors’ present allows users to navigate disclosure from two different perspectives (content elements (CE) and capitals), display specific themes of interest, and drill down to more detailed information. Because of its evidence-based nature and levels of disaggregation, it provides flexibility to preparers and users of information. Additionally, the findings demonstrate the need to codify sector-specific information for the CE, so that to direct the efforts toward the development of sector-specific taxonomy extensions in developing an XBRL taxonomy for IR.

The limitations of DS research are, first, the artefact design and, second, its effects in practice. The first limitation stems from the social actors’ perspective taken into account to develop the taxonomy structure, which derives from the analysis of the reporting practices rather than a pluralistic approach and dialogic engagement. The second limitation relates to the XBRL taxonomy development process because, since the study is limited to the “design” phase being codification and structuring the knowledge base for an XBRL taxonomy, there is a need to develop a taxonomy in XBRL and then apply it in practice to empirically demonstrate the potential and benefits of XBRL in the IR context.

The taxonomy structure is targeted at entities interested in designing an XBRL taxonomy for IR. This is a call for academics and practitioners to explore the potential of technology to improve corporate disclosure and open up new projections for resurging themes on intellectual capital (IC) reporting with prospects for IC “fourth-stage” research focused on IC disclosure.

This is an interdisciplinary research employing the DS approach, which is rooted in information systems research. It is the first academic study providing pragmatic results for using XBRL in the context of IC and IR.

The European Union (EU) aims to become climate-neutral by 2050. Achieving this requires targeted measures and strategies. One of the instruments of the EU is the EU taxonomy, a classification system with the purpose of creating a common definition of what economic activities are deemed sustainable. The paper aims to examine how the EU taxonomy can affect the Norwegian construction industry, property owners and facilities management (FM) providers.

The research is based on a document analysis and interviews with main stakeholders within the financial sector, construction and real estate (RE) sector, authorities, environmental organisations and businesses related to FM and RE.

The findings show that different stakeholders share largely similar attitudes towards the taxonomy, although some differ in their opinions. This paper finds that there are high levels of uncertainty and confusion associated with the taxonomy, which can be said to be a major obstacle for successful implementation. Several stakeholders show concerns related to the fact that Norway lacks definitions and regulations on which the taxonomy is based. The requirements for new buildings and existing buildings are considered stricter than the current practice in the Norwegian construction and RE industry, while the requirements for renovation are considered more achievable. The uptake of the EU taxonomy will impact the FM and the urban FM practices and standards for the procurement of services, and the integration of environmental, social and governance (ESG) policies must be developed.

The research presented in this paper was conducted at a time when the EU taxonomy was a relatively unknown concept in the Norwegian construction and RE industry. FM providers were not interviewed in this study.

This research is one of the first studies to be conducted on this topic in Norway and represents the first meeting between the EU taxonomy and the industry. The discussion underpins the relevance of adjusting and updating FM standards to today’s knowledge about ESG principles.

The paper shows the viewpoint of the Norwegian stakeholders involved in the construction and RE industry. This gives valuable information about the challenges that the industry needs to overcome.

A large number of organisations are moving towards adopting Industry 4.0 (I4.0), and simultaneously, the emphasis on attaining sustainability development goals is also increasing. Hence, it is imperative to understand the interplay between I4.0 and sustainability. However, the literature addressing the same is still in infancy. Accordingly, the purpose of this study is to fill this gap in the literature by exploring the potential sustainability impacts of I4.0 on the organisations and society in terms of sustainability risks.

To gain an understanding of sustainability aspects in the I4.0 context, relevant literature is gathered using Scopus and Web-of-Science database. An in-depth review of 51 research papers is performed to determine the sustainability risks associated with I4.0.

From the study, a total of 16 sustainability risks are identified, and I4.0 sustainability risk taxonomy is developed. The proposed taxonomy extends the sustainability implications of I4.0 beyond the triple bottom line umbrella and includes the organisational perspective as well. Furthermore, the study provides future research avenues to scholars by positing five potential research questions under different risk management stages.

The study provides an understanding of sustainability risks associated with the adoption of I4.0. The findings will help practitioners streamline their production and operation processes by finding out possible solution to the sustainability risks of their smart factories in advance. The present research will act as a stepping stone towards I4.0 sustainability. The proposed research questions will assist the future researchers in extending the field of I4.0.

To the best of the authors’ knowledge, this is one of the first studies to address the topic of sustainability risks in the context of I4.0.