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As one of the most energy-intensive sectors, the manufacturing industry is strongly affected by current economic, ecological and political issues and is increasingly looking to reduce its energy consumption through effective management. One important component of energy management is monitoring, which can be improved by using the Internet of Things (IoT). This study aims to identify the factors behind the adoption of IoT energy monitoring systems in manufacturing industries and IoT’s impact on consumption in this context. Moreover, this study explores what constitutes successful implementation and develops recommendations on how companies can best use the generated energy-saving potential.

For this purpose, an exploratory, inductive research approach is taken in which five semi-structured interviews with IoT energy-monitoring platform providers located in Germany are conducted and additional documents about these platforms are analysed.

Based on these interviews and documents, this study defines the relevant factors involved in the increased adoption of IoT energy monitoring systems as desired cost reduction, regulatory requirements and customer expectations. Once implemented, a company’s energy efficiency potential strongly depends on its individual situation; however, the transparency characteristic of IoT supports managers in deriving effective energy-saving measures. Additionally, the used efficiency potential is influenced by the level of data collection and organisational capabilities.

To the best of the authors’ knowledge, as the first study, this research combines findings from the energy management and IoT research streams and places them into an organisational context. The application of the fit-viability model as an overarching framework enhances the theoretical contributions of this study. Moreover, focusing on Germany and its substantial industrial sector enables the gathering of important insights and the analysis of the specific use case of industrial IoT, which yields new findings for practitioners as well.

Presents a bibliography of literature published during 2001 on library instruction and information literacy. States that the majority of articles dealt with the implementation of the Association of College and Research Libraries standards for information literacy in higher education. Reveals that another theme is that students are increasingly turning to the Web for their information needs to the exclusion of other sources which has implications for those who teach those resources. Also reveals the theme in the literature of collaboration and partnerships between faculty, information technology staff, other librarians, students and administrators.

MRS ANN DAVINSON has been appointed as Branch Librarian of the newly opened Barlby Branch of the East Riding County Library. Mrs Davinson has previously worked with Middlesbrough, Whitby and Widnes Public Libraries.

This paper investigates the relationship between the sustainable finance disclosure regulation (SFDR) and the performance of unlisted real estate funds.

While existing literature has primarily focused on the impact of voluntary sustainability disclosure, such as certifications or reporting standards, this study addresses a significant research gap by constructing and analyzing the financial J-Curve of 40 funds under the SFDR. The authors employ a panel regression analysis to examine the effects of different SFDR categories on fund performance.

The findings reveal that funds categorized under Article 8 of the SFDR do not exhibit significantly poorer performance compared to funds categorized under Article 6 during the initial phase after launch. On average, Article 8 funds even demonstrate positive returns earlier than their peers. However, the panel regression analysis suggests that Article 8 funds slightly underperform when compared to Article 6 funds over time.

While investors may not anticipate lower initial returns when opting for higher SFDR categories, they should nevertheless be aware of the limitations inherent in the existing SFDR labeling system within the unlisted real estate sector.

To the best of our knowledge, this study represents the first quantitative examination of unlisted real estate fund performance under the SFDR. By providing unique insights into the J-Curves of funds, our research contributes to the existing body of knowledge on the impact of sustainability regulations in the financial sector.

This study examines whether green buildings enjoy more favorable financing terms compared to their non-green counterparts, exploring the presence of a green discount in commercial real estate lending. Despite the extensive research on green premiums on the equity side, lending has received limited attention in the existing literature, even as regulations have increased and ambitious net-zero targets have been set in the banking sector.

In this study, the authors leverage a unique dataset comprising European commercial loan data spanning from 2018 to 2023, with a total loan value exceeding €30 billion. Hedonic regression analysis is used to isolate a potential green discount. Specifically, the authors rely on property assessments conducted by lenders to investigate whether green properties exhibit lower interest rate spreads and higher loan-to-value (LTV) ratios.

The findings reveal the existence of a green discount in European commercial real estate lending, with green buildings enjoying a 5.35% lower contracted loan spread and a 3.92% lower target spread compared to their non-green counterparts. However, this analysis does not indicate any distinct advantage in terms of LTV ratios for green buildings.

This research contributes to a deeper understanding of the interaction between green properties and commercial real estate lending, offering valuable insights for both lenders and investors.

This study, to the best of the authors’ knowledge, represents the first of its kind in a European context and provides empirical evidence for the presence of a green discount.

The purpose of this study is to map the intellectual structure of sustainable finance and accounting (SFA) literature by identifying the influential aspects, main research streams and future research directions in SFA.

The results are obtained using bibliometric citation analysis and content analysis to conduct a bibliometric review of the intersection of sustainable finance and sustainable accounting using a sample of 795 articles published between 1991 and November 2023.

The most influential factors in the SFA literature are identified, highlighting three primary areas of research: corporate social responsibility and environmental disclosure; financial and economic performance; and regulations and standards.

SFA has experienced rapid development in recent years. The results identify the current research domain, guide potential future research directions, serve as a reference for SFA and provide inspiration to policymakers.

SFA typically encompasses sustainable corporate business practices and investments. This study contributes to broader social impacts by promoting improved corporate practices and sustainability.

This study expands on previous research on SFA. The authors identify significant aspects of the SFA literature, such as the most studied nations, leading journals, authors and trending publications. In addition, the authors provide an overview of the three major streams of the SFA literature and propose various potential future research directions, inspiring both academic research and policymaking.