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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.

Based on cognitive evaluation theory and gamification affordances, this study aims to understand how gamification affordances influence users’ intention to engage in sustainable behaviour and how new trends in Ant Forest influence its impact on green intrinsic motivation to support sustainable behaviours.

The authors developed a research model to explore the mechanisms underlying gamification affordances, psychological needs and green intrinsic motivation. Partial least squares structural equation modelling was used to assess the survey data (n = 393) and test the research model.

The results show that different gamification affordances can satisfy users’ needs for autonomy, competence and relatedness, which positively influences their green intrinsic motivation and engagement in sustainable behaviours. However, some affordances, such as competition, might negatively impact these psychological needs.

This research updates information system research on environmental sustainability and the Ant Forest context. The authors provide a new framework that links gamification affordances, psychological needs and sustainable behaviour. The study also examines changing trends in Ant Forest and their implications.

This study aims to develop theory on the process toward digital service innovation (DSI) and to generate insights into how companies deal with the rising complexity associated with DSI, both inside and outside of the organization, through organizational learning and alignment.

After purposeful sampling, in-depth, longitudinal case studies of three manufacturers are presented as illustration. Per case, multiple semi-structured interviews are conducted, and insights are validated through rich additional data gathering. Each company's DSI pathway is reconstructed with critical incident technique. Next, using systematic combining, a middle-range theory is developed by proposing a theoretical frame concerning the relations between DSI maturity, learning and alignment.

The authors posit that, as companies gradually develop and progress toward DSI maturity, they deal with a rising degree of complexity, fueling their learning needs. Companies that are apt to learn, pass through multiple cycles of learning and alignment to overcome specific complexities associated with different DSI stages, with each cycle unlocking new DSI opportunities and challenges.

The study applies a stage-based view on DSI combined with complexity management and organizational learning and alignment theory. It offers a theoretical frame and propositions to be used by researchers for future DSI studies and by managers to evaluate alternative DSI strategies and implementation steps.

This paper aims to illustrate the extensive benefits of qualitative data analysis as a rarely undertaken process in post-occupancy evaluation surveys. As a result, there is limited evidence of what occupants say about their buildings, especially for operational parameters, as opposed to how they rate them. While quantitative analyses provide useful information on how workers feel about workplace operational factors, qualitative analyses provide richer information on what aspects of the workplace workers identify as influential to their comfort, well-being and productivity.

The authors analysed 6,938 comments from office buildings worldwide on workers’ perception of workplace operational factors: design, storage, needs, space at desks and storage in their work environments. These factors were analysed based on the buildings’ design intent and use, and the associated comments were coded into positive, negative and balanced comments. The authors used a combination of coding, descriptive analysis, content analysis and word cloud to dissect the comments.

The findings showed that whereas workers rated these operational factors favourably, there were significantly more negative comments about each factor. Also, the Chi-square test showed a significant association (p < 0.01) between the satisfaction scale and the type of comments received for all the operational factors. This means that when a factor is rated high in the satisfaction score (5–7), there were fewer negative and more positive comments and vice versa. The word cloud analysis highlighted vital aspects of the office environment the workers mostly commented on, such as open plan design, natural lighting, space and windows, toilets, facilities, kitchens, meeting room booking systems, storage and furniture.

This study highlights the importance of dissecting building occupants’ comments as integral to building performance monitoring and measurement. These emphasise the richness and value of respondents’ comments and the importance of critically analysing them. A limitation is that only 6,938 comments were viable for analysis because most comments were either incomplete with no meaning or were not provided. This underlines the importance of encouraging respondents to comment and express their feelings in questionnaire surveys. Also, the building use studies questionnaire data set presents extensive opportunities for further analyses of interrelationships between demographics, building characteristics and environmental and operational factors.

The findings from this study can be applied to future projects and facility management to maintain and improve office buildings throughout their life cycle. Also, these findings are essential in predicting the requirements of future workplaces for robust workplace designs and management.

The authors identified specific comments on the performance of workplaces across the globe, showing similarities and differences between sustainable, conventional, commercial and institutional buildings. Specifically, the analysis showed that office workers’ comments do not always corroborate the ratings they give their buildings. There was a significantly higher percentage of negative comments than positive comments despite the high satisfaction scores of the operational factors.

This study aims to investigate the adoption of Quality 4.0 (Q4.0) and assess the critical failure factors (CFFs) for its implementation and how its failure is measured.

A qualitative study based on in-depth interviews with quality managers and executives was conducted to establish the CFFs for Q4.0.

The significant CFFs highlighted were resistance to change and a lack of understanding of the concept of Q4.0. There was also a complete lack of access to or availability of training around Q4.0.

The study enhances the body of literature on Q4.0 and is one of the first research studies to provide insight into the CFFs of Q4.0.

Based on the discussions with experts in the area of quality in various large and small organizations, one can understand the types of Q4.0 initiatives and the CFFs of Q4.0. By identifying the CFFs, one can establish the steps for improvements for organizations worldwide if they want to implement Q4.0 in the future on the competitive global stage.

The concept of Q4.0 is at the very nascent stage, and thus, the CFFs have not been found in the extant literature. As a result, the article aids businesses in understanding possible problems that might derail their Q4.0 activities.

This study sought to determine the role of green human resource management (GHRM) in fostering employees' environmental performance (ENVP). This study aims to advance knowledge related to the role of firms’ GHRM activities in cultivating eco-responsible behaviors among employees, considering green innovation (GI) as a mediator.

For this study, data of 579 respondents were collected from employees working in the manufacturing industry in India. In all, 579 employees from the manufacturing sector in India participated in the study. The proposed model was tested using SMART PLS 3.3.

The findings of this study stated that GHRM was found significantly to predict ENVP in the Indian manufacturing industry, and GI exhibited partial mediation. This study emphasizes that GHRM activities carried out by firms encourage employees to engage in innovation to develop green products and find novel green operation processes to improve firms’ ENVP.

As this study is limited to manufacturing organizations in India, the results of this study cannot be generalized; future studies may examine the proposed model in different contexts to generalize findings.

This study encourages policymakers to devise laws to enable organizations to implement GHRM practices. This study contributes to the existing literature on the environmental aspects of corporate social responsibility and environmental management. This study is one of the few attempts that seek to assess the relationship between GHRM, ENVP and GI in the Indian manufacturing industry. The contribution of this paper is significant to limit GHRM literature, as it empirically investigates the association between GHRM and ENVP.

COVID-19 has immensely disrupted business dynamism, providing catalyst innovation opportunities and transposing society's perception of disruptive technology (DT). This research increases the understanding of the impact of the pandemic in influencing the way organizations perceive DT and whether any mitigating factors were considered when deciding to adopt new technology during the pandemic.

A qualitative approach was adopted in this research, consisting of 14 semi-structured interviews with eight senior managers and six employees, representing both the private and public sectors in New Zealand. All participants had in-depth knowledge of organizational DT adoption during the pandemic. Two separate sets of semi-structured interviews were used to enable comparison between senior managers' and employees' experiences of organizational adoption of DT post-emergence of COVID-19. Due to the nature of this research being conducted on organizational adoption of DT during the pandemic, time constraints and sample size were two of the key limitations of this research. Specifically, potential participants widely cited unavailability due to additional pressure from COVID-19. Given the limited research in this area, this study is explorative by nature and adds significant insights to the literature.

The findings suggest that COVID-19 has contributed towards an increased acceptance of, reliance on and adoption of DT across both organizational and social landscapes. The authors found that one of the reasons COVID-19 expedites the adoption of DT correlates with the notion of technology dependency, with organizations citing DT as a viable part of a business continuity plan (BCP) to counter the unpredictability of ongoing disruptive events associated with COVID-19 or any similar disruption which may be on the horizon. These findings are highly relevant as they suggest that the labor market in New Zealand is flexible so organizations and employees can adapt to DT and COVID-19.

This research adds much-needed insight into the emerging field of research that examines COVID-19's impact on the adoption of DT from both management and employee perspectives.

This study aims to examine why tax reforms fail and explores how tax collection can be improved within a developing country context.

Data comprise 28 semi-structured interviews with taxpayers, tax experts and tax authority personnel based in Pakistan. The results are analysed using a combined lens of taxpayer trust and tax agencies’ capabilities.

Tax reforms failed to build taxpayers’ trust and tax agencies’ capabilities. Building trust is challenging and demands extensive ongoing engagement with taxpayers while yielding gradual permanent results. This requires enhancing confidence in government; educating taxpayers; removing complexities; introducing transparency and accountability in tax agencies’ operations and the tax system; promoting procedural and distributive justice; and reversing perceptions of corruption through reconciliation and stakeholder inclusivity. Developing tax agencies’ capabilities requires upgrading outdated technologies, systems and processes; implementing governance and organisational reforms; introducing an oversight board; and recruiting and training skilled professionals.

The findings can assist policymakers and tax collection authorities in understanding why tax reforms fail and identifying potential solutions.

This study contributes to the emerging literature by exploring tax administration failures in developing countries. It contributes to the literature by engaging stakeholders to understand why reforms fail and potential solutions to stimulate tax revenues.

This study aims to determine the barriers hindering the incorporation of blockchain technology (BCT) in two key service industries – hotel and health care – as well as to assess their readiness for implementing BCT after overcoming the barriers.

The barriers of this study are determined through two phases: a review of prior literature and obtaining expert opinions, which are then analyzed to identify specific barriers that are impeding the incorporation of BCT. Moreover, to generate a blockchain implementation reluctance index (BIRI), this study presents an interval-valued intuitionistic fuzzy set (IVIFS) that uses graph theory and matrix approach (GTMA). The permanent function in the GTMA approach is computed using the PERMAN algorithm. Finally, to compare the readiness of the hotel and health-care industries to adopt BCT, the BIRI values are plotted and evaluated.

The barriers identified by this study are listed under five major headings, namely, financial, operational, behavioral, technical and legal. This study revealed that the operational and technical barriers of BCT are critically hindering its widespread integration in hotel and health-care industries. Furthermore, on comparing the BIRI values of both industries, the result suggested that the hotel industry needs to work more on these barriers to effectively incorporate BCT. Besides the comparison, the BIRI values clearly indicate that both industries have to put a lot of effort into the mitigation of the barriers found by this study to successfully integrate BCT.

The experts’ opinions are used to evaluate the identified barriers, which raises the chance that the opinions are prejudiced based on the experts’ perspectives and ideologies. The sensitivity of decision-maker loads toward preference outcomes is not analyzed in this manuscript. Therefore, any recent sensitivity analysis may be considered a prospective field for future research. This study applies a multicriteria decision-making (MCDM) approach, IVIFS–GTMA, which limits the evaluation of the influence caused by individual barriers on the integration of BCT in the hotel and health-care industries. Henceforth, in future investigations, alternative MCDM methods may be used to analyze individual barriers.

According to the findings, if the hotel or health-care industry aims to incorporate BCT in its supply chain operations, it is recommended to emphasize more on the operational barriers along with the technical and behavioral barriers. The barriers mentioned in this manuscript can be used as guidance for developers in their development activities, such as scalability concerns, establishment costs, the 51% attack and the inefficient nature of BCT. Furthermore, they may address the potential users’ negative perceptions about security, privacy, trust and risk avoidance through creatively developed blockchain solutions to promote BCT implementation.

To the best of the author’s knowledge, this is the first study that identifies barriers toward BCT incorporation in the major service industries, i.e. hotel and health care. Moreover, this is the first study that compares the preparedness of the hotel and health-care industries to determine the industry that requires more work to implement BCT.

This study aims to identify the enablers of human resource (HR) digitalization and HR analytics. This paper also aims to build a relationship map using interpretive structural modeling.

A systematic literature review is used to identify the key enablers of HR digitalization and HR analytics. Ten expert opinions have been taken from the key officials of IT firms located in New Delhi North Central Region.

This study is focused on the enablers of HR analytics. It is found that change management (CM) in the organization is the key enabler of implementing HR digitalization and analytics in an organization. However, other elements like learning culture, training and development, E-learning management and HR transformation (HRT) play a vital role in implementing HR analytics. It is also found that implementing artificial intelligence for HR practices is the ultimate goal for every organization.

Management teams in IT firms should focus on the continuous learning process in the organization. The CM should be expedited for digitalization and adoption of HR analytics. Managers must go through the ramification of HRT, which possesses diligence in HR analytics and artificial intelligence.

This study explicitly talks about the enablers of HR digitalization and HR analytics. It also explores the relationship between the enablers. This study also describes the driving and dependence power of all the enablers.