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The aim of this paper is to contribute to knowledge about the diversity of credibility arrangements in new audit spaces “in the margins” of auditing and the implications of such arrangements.

The paper is based on an in-depth qualitative study of the lesbian, gay, bisexual, transgender, queer and intersex (LGBTQI) rights certification run by the Swedish Federation for Lesbian, Gay, Bisexual, Transgender, Queer and Intersex Rights (RFSL) during its first decade of operation. We have interviewed employees and studied documents at the certification units within the RFSL. We have also interviewed certified organizations.

We highlight two features that explain the unusual credibility arrangements in this audit practice: the role of beneficiaries in the organizational arrangements chosen and the role of responsibility as an organizing value with consequences for responsibility allocation in this certification. These features make it possible for the RFSL to act as a credible auditor even though it deviates from common arrangements for credible audits.

The RFSL certification is different in several ways. First, the RFSL acts as both a trainer and an auditor. Second, the trainers/auditors at the RFSL have no accreditation to guarantee their credibility. Third, the RFSL decides for itself what standards should apply for the certification and adapts these standards to the operation being audited. Therefore, this case provides a good opportunity to study alternative credibility arrangements in the margins of auditing as well as their justifications.

This current review examines the scientific literature report on non-timber forest products (NTFPs) commercialisation and forest conservation in different jurisdictions.

A systematic review using Scopus-indexed articles on NTFP commercialisation and forest conservation was done using the PRISMA framework.

The review categorised the factors influencing the commercialisation of NTFPs and forest conservation into five broad factors and sub-factors: socioeconomic, market-based, ecosystem, cultural and institutional factors. The scholarly publications on NTFP commercialisation and forest conservation have been undulating, with two years recording no publication on the subject matter under review. Besides, China and India in Asia are leading in the number of publications on NTFPs’ commercialisation. The review revealed ambivalence and symbiotic relationship among the factors influencing the commercialisation of NTFPs and forest conservation. Specifically, tenure arrangement, strict regulations to forest entry, market information asymmetry, bureaucracy in certification acquisition, seasonality and distance were identified as barriers to NTFPs’ commercialisation. While market demands for NTFPs increased, NTFPs’ prices and unsustainable harvesting activities were threats to forest conservation. Policymakers should focus on safeguarding customary property rights and indigenous knowledge in forest conservation, designing workable capacity-building schemes for NTFP entrepreneurs and reducing the cost and processes in certification acquisition.

There are reviews on NTFPs’ commercialisation and livelihoods, but a synergy between NTFPs’ commercialisation and forest conservation for forest policy direction is yet to be done in the literature. Also, while earlier studies systematically reviewed literature on NTFPs’ commercialisation, they did not relate the studies to forest conservation.

For over 25 years, the United States Green Building Council (USGBC) has significantly influenced the US sustainable construction through its leadership in energy and environmental design (LEED) certification program. This study aims to delve into how Baton Rouge, Louisiana, fares in green building adoption relative to other US capital cities and regions.

The study leverages statistical and geospatial analyses of data sourced from the USGBC, among other databases. It scrutinizes Baton Rouge’s LEED criteria performance using the mean percent weighted criteria to pinpoint the LEED criteria most readily achieved. Moreover, unique metrics, such as the certified green building per capita (CGBC), were formulated to facilitate a comparative analysis of green building adoption across various regions.

Baton Rouge’s CGBC stands at 0.31% (C+), markedly trailing behind the frontrunner, Santa Fe, New Mexico, leading at 3.89% (A+) and in LEED building per capita too. Despite the notable concentration of certified green buildings (CGBs) within Baton Rouge, the city’s green building development appears to be in its infancy. Innovation and design was identified as the most attainable LEED benchmark in Baton Rouge. Additionally, socioeconomic factors, including education and income per capita, were associated with a mild to moderate positive correlation (0.25 = r = 0.36) with the adoption of green building practices across the capitals, while sociocultural infrastructure exhibited a strong positive correlation (r = 0.99).

This study is beneficial to policymakers, urban planners and developers for sustainable urban development and a reference point for subsequent postoccupancy evaluations of CGBs in Baton Rouge and beyond.

This study pioneers the comprehensive analysis of green building adoption rates and probable influencing factors in capital cities in the contiguous US using distinct metrics.

This study assesses postreplanting oil palm farming risks, analyzes seed procurement parameters, investigates seed institutions' performance factors and develops a framework for improved sustainability.

Incorporating data from 219 smallholder farmers in designated replanting areas, our study comprehensively evaluates seed supply performance, examining the roles of stakeholders and identifying potential risks in seed management. We assess these risks using the Risk Priority Number (RPN) methodology and Multidimensional Scaling (MDS) techniques.

The results show that the timing and quantity of oil palm seed supply have a relatively small impact on postreplanting failure risk. To mitigate this risk, focus on monitoring seed purity using high-quality Tenera oil palm-type seeds and early detection technology. Encourage seed-producing cooperatives to become legal seed producers for an inclusive system and consider smallholders' variety preferences.

This study’s significance lies in its comprehensive assessment of the risks associated with oil palm replanting on smallholder plantations, detailed analysis of critical parameters in seed procurement, investigation into the performance of palm oil seed institutions across various dimensions and development of a strategic framework to strengthen inclusive seed institutions for sustainable oil palm farming. This strategy holds valuable potential for the development of oil palm in Indonesia, particularly in expediting the smallholders' replanting program.

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-10-2023-0811

This study aims to examine attitude, perceived behavioral and religiosity that influence Muslim consumers’ intention in patronizing at food premises with halal logo.

The data were collected from 450 respondents on random sampling basis. Quantitative analysis was conducted using SEM SMARTPLS version 3.3.

Based on the findings gathered using PLS analysis with n = 450, it was indicated that attitude, perceived behavioral control and religiosity significantly influence Muslim consumers’ intention on patronizing at food premise with halal logo.

The data collection for the present study was limited to the respondents in Kuala Lumpur among Muslim consumers, and limited to 450 sample sizes.

The presence of halal logo should be crucial in attracting consumers due to the comprehensive meaning it brings.

In the context of food premises, the results of the research suggest that the halal logo shown by the food premise seems to operate significantly in attracting Muslim consumers toward the food premises. Muslim consumers need to be nourished by proper Islamic teachings and have a good understanding of halal principle.

The halal logo of food premise concerns the Muslims. Muslim consumers are relying on surrogates in selecting the alternatives for packaged goods in Islamic marketing literature. However, it is little known how Muslims use indicators to select food premises when there is no halal logo.

The aim of this study was to investigate consumer preferences and profile their food-related lifestyles, as well as to identify consumer groups with similar attitudes/behaviours in the Euro-Mediterranean fruit and vegetable market.

A structured questionnaire was designed drawing from the food related lifestyles instrument and including other factors relevant to fruit and vegetable consumer preferences. The data were collected in an online survey with 925 participants in France, Greece, and Italy. A principal component analysis was conducted to interpret and examine consumers' fruit and vegetable related lifestyles. In addition, a cluster analysis was performed to identify different consumer segments, based on the core dimensions of the food-related lifestyle approach.

In each country, three primary consumer segments were distinguished. Health-conscious individuals were predominant in France and Greece, while quality-conscious consumers were prevalent in Italy. These classifications were determined considering various factors such as purchase motivation, perception of product quality, health concerns, environmental certifications, and price sensitivity.

The food-related lifestyle approach has been adapted instrument to create a customised survey instrument specifically designed to capture the intricacies of fruit and vegetable consumer preferences and priorities in three Euro-Mediterranean Countries.

This paper aims to examine the influence of supply chain management by assessing the relationship between internal and external integration and small and medium enterprises (SMEs) owners’ Islamic practices in enhancing halal supply chain integrity (HSCI) and SMEs’ performance.

A total of 176 SMEs were surveyed using a self-administered questionnaire. The sample was selected using convenience sampling from two major halal exhibition events in Malaysia. Structural equation modeling (SEM) was used to analyze the data and test the hypotheses.

The findings showed that supply chain integration (SCI), Islamic human capital and HSCI have a significant relationship with SMEs’ performance. It was also found that HSCI mediated the relationship between both SCI and Islamic human capital and SMEs’ performance.

SME owners or managers should be committed to developing the internal processes within the organization and strategizing to link these processes with the external processes to obtain the full benefits of integration. Furthermore, as the upper management, owners and managers must understand the supply chain challenges, priorities and practices thoroughly, as they are responsible for Islamic business ethics. They should work to provide support to increase religious orientation in the SMEs, as this would likely enhance all other factors.

This is one of the few types of research to use HSCI as a mediator in halal food studies in addition to improving SMEs’ performance.

With the advancement of technology and more attention to environmental issues, building information modeling (BIM) and green building have become two new and growing trends in the construction industry. Therefore, this study proposes a new strategy that integrates BIM and green building rating assessments with an emphasis on Iran Green Building Rating System (IGBRS).

By creating a Revit-IGBRS project template that includes sheets related to all credits, the project compliance with the IGBRS credits and management of submittal documents for certification has been facilitated. Finally, a case study of the materials and resources category of the IGBRS system was performed to validate the BIM-IGBRS application model. All 8 criteria of this category were examined by using Dynamo programming for the Revit sample project.

A practical model for BIM and IGBRS integration is presented, which allows designers to be aware of the IGBRS scores obtained before the project’s construction phase and examine different scenarios for the highest scores. Overall, this study showed that integrating BIM and the Iranian rating system is possible with some constraints, and adding some features to BIM software can promote this integration.

Given that no study has been conducted on the integration of BIM with the Iran Green Building Rating System (IGBRS), the present research investigates utilizing building information modeling to meet the credits requirements of this rating system. The results of this research can be generalized and used in other green rating systems.

This study aims to critically examine the implementation of green supply chain management (GSCM) practices in service organizations in Thailand.

This study observed 17 service organizations in the private, government, state and non-profit sectors. The multiple case study method was used, including semi-structured interviews, observations and documentation. The data were analyzed using content and thematic analysis methods. Abductive reasoning was used to explain new findings that do not align with prior theories.

A total of 13 of the 17 cases studied had environmental management systems (EMS). Four were GSCM-proactive and moving toward sustainable sufficiency by involving nearby communities in their service delivery. Although regulations and policies from their head offices were key pressures, leaders with high commitment and eco-awareness achieved outstanding success. Instances of greenwashing and fraud were evident among four non-adopters, one of whom was an environmental regulator.

This study acknowledges that leader commitment and high eco-awareness are the most powerful factors. However, the limited timeframe did not allow a deeper exploration of how to create a socially responsible leader. While the openness of information was evident from the best practitioners, non-adopters did not share any eco-certification or reports. They did not allow the researcher to contact other potential respondents apart from the arranged interview sessions. However, correct data were obtained when the answers were contradictory and one(s) told the truth.

A sustainable and sufficient service supply chain model and new equation were proposed, embracing stakeholders such as society, regulators and employees. Recommended practical strategies include green procurement, reduced utility use and reverse logistics (3Rs and 5Ss).

In the GSCM theory, while the manufacturing sector focuses on economics and the environment, green practices in the service sector address social concerns. This study establishes connections between four concepts: EMS-founded GSCM, leading to repeated use of materials in a circular economy (CE). CE is thus the pathway to reducing consumption and achieving real happiness through a sufficiency economy philosophy (SEP).

As this article reports, in recent years most legislative activities focused on start-ups, with as many as 12 European Union (EU) Member States having introduced tax incentives for employee share ownership (ESO) in this type of small and middle-sized enterprise (SME). But incentivising ESO in SMEs should be extended to all SMEs, the engine of the European economy, including those from the social economy, having shown their crucial function for the resilience of our societies during the COVID-19 pandemic.

Against the background of this recent and very dynamic development this article, it provides an overview of the start-up business segment in comparison to other types of companies, particularly focusing on differences with the SME sector; examines the legal regulations that hinder a broader adoption of ESO in European start-ups; presents best-practice examples to demonstrate the favourable conditions already established in some EU Member States and discussed whether these reforms and best practice examples could be extended and – as is already the case in some countries – applied to the whole SME population including social economy enterprises.

Since the European Commission launched the 2011 Social Business Initiative (SBI) followed by the 2016 Start-up and Scale-up initiative, many actions to support social enterprises in view of their potential to address societal challenges and contribute to sustainable economic growth have followed. Most recently, the 2021 Social Economy Action Plan of the European Commission gave important impulses. The potential of employee buyouts offering a continuation perspective to SMEs owners looking for successors was highlighted in the 2022 EC report “Transition Pathway for Proximity and Social Economy,” calling for the implementation of Employee Stock Ownership Plans (ESOPs).

The situation of employee share ownership in start-ups has some parallels with that in traditional SMEs, but in many respects, they differ fundamentally. Although, on the other hand, social enterprises may also have to compete with large firms for qualified staff and face challenges when growing or scaling their activities, the reason why ESO in this enterprise segment is not widespread in the EU is altogether different. In the absence of a prescribed legal form of incorporation, social enterprises operate in various forms (be it for profit or non-profit), e.g. cooperatives, closely held limited liability companies, mutuals, associations, voluntary organisations or foundations. Therefore, this article looks into the extension of the incentives for ESO to social enterprises inasmuch as they are organised in legal forms allowing for share ownership, above all in the form of limited liability companies.