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Environmental, social and governance (ESG) disclosure has gained momentum in corporate reporting. Addressing a research gap on the subject, this paper aims to explore the theories involved in ESG disclosure studies, thereby shedding light on the dominant theoretical approaches and emerging perspectives that inform this type of disclosure.

A systematic review of 142 selected accounting studies published up to June 2023 devoted to ESG – and corporate social responsibility (CSR) – disclosure was conducted. The theories underlying these studies were examined through a descriptive performance analysis complemented by a systematic qualitative text analysis using RStudio and QDA Miner software tools.

The study reveals that five dominant theories stand out among the overall 32 found: stakeholder theory first, followed by legitimacy, institutional, agency and signaling theories. Theories are often combined into an integrated theoretical framework. The findings also show an array of minor constructs – many of them unconventional – that offer fresh perspectives for studying ESG disclosure, such as upper echelons, stakeholder salience, cognitive cost and reputation theories, among others.

This paper provides an original literature contribution by offering a comprehensive overview of the mainstream and niche theoretical perspectives underpinning accounting studies focused on ESG disclosure, with a nuanced scope of discussion on the use of ESG/CSR terms.

This study aims to develop a scale using item response theory (IRT) to assess the entrepreneurial potential for digital transformation in Brazilian companies.

IRT was used to develop a scale for entrepreneurial potential in digital transformation. This scale was constructed from a questionnaire, covering the domains: (1) data-driven culture, (2) openness to knowledge and adaptation to change, (3) connectivity and (4) creativity and innovation. The questionnaire was administered to a sample of 216 entrepreneurs from small business enterprise (SBE) and startups in Brazil.

A questionnaire was developed and validated to assess the latent trait of entrepreneurial potential within the context of digital transformation. Additionally, a three-level scale of entrepreneurial potential was established: low (level I), intermediate (level II) and high (level III). The interpretation of this scale provides valuable information on which domains, such as data-driven culture, innovation, among others, can be enhanced to improve the potential of entrepreneur for digital transformation.

The sample was limited to small Brazilian companies and startups, which may restrict the applicability of the results to other business or geographic contexts. Additionally, the items evaluated in the scale may not fully capture all nuances of entrepreneurial potential for digital transformation. Future research should consider including new items that cover a broader range of entrepreneurial characteristics.

The findings of this study have significant practical implications for the Brazilian entrepreneurial ecosystem, the entrepreneurs themselves, public policy makers and entrepreneurship support institutions. These results can guide digital transformation strategies, adjustments in public policies and investments, thereby promoting economic development and innovation in the country.

This study stands out for using IRT as a robust methodology to develop an interpretative scale to assess entrepreneurial potential in the digital transformation era. By focusing on Brazilian SBEs and startups, the study offers an original contribution on how these companies are handling the challenges of digitalization and identifying areas for improvement to further promote digital transformation among entrepreneurs.

Blockchain technology (BCT) is considered a promising tool to improve the productivity of construction project management. Existing research has studied its potential costs and benefits for the construction industry. However, the potential costs and benefits of BCT failed to be compared as actual costs and benefits of specific applications for stakeholders. To fill this gap, this study seeks to analyze the cost-effectiveness of BCT-based applications in construction project management.

This study is conducted with a customized systematic literature review based on transaction cost theory to enable qualitative comparison. With a deliberately designed structure confining extraneous variables, the costs and benefits of BCT-based applications are identified and compared. The inherent dependent relations of processes and the evolution relations of functions are identified. The cost-effectiveness of blockchain adoption is then analyzed.

Seven functions and six challenges are identified within five processes. The result suggests all identified functions are cost-effective except for manual instruction (coding smart contracts manually). The smart contracts require explicit definition and logic to be effective. However, the construction projects essentially require the institution to be flexible due to unpredictability. The adoption of smart contracts and corresponding additional requirements can increase the transaction cost of bounded rationality.

As manual instruction is fundamental to realize other functions, and its advanced substitute relies on its broad adoption, its cost-effectiveness must be improved for applications to be acceptable to stakeholders. The establishment of a universal smart contract model and a universal, legitimate and efficient database structure are recommended to minimize the cost and maximize the effect of applications.

This study contributes to the knowledge by providing a comprehensive analysis of BCT adoption’s cost-effectiveness in construction project management. The adopted review structure can be extended to analyze the qualitative benefits and challenges of management automation in the early stages.

This paper aims to establish a lattice Boltzmann (LB) method for solid-liquid phase transition (SLPT) from the pore scale to the representative elementary volume (REV) scale. By applying this method, detailed information about heat transfer and phase change processes within the pores can be obtained, while also enabling the calculation of larger-scale SLPT problems, such as shell-and-tube phase change heat storage systems.

Three-dimensional (3D) pore-scale enthalpy-based LB model is developed. The computational input parameters at the REV scale are derived from calculations at the pore scale, ensuring consistency between the two scales. The approaches to reconstruct the 3D porous structure and determine the REV of metal foam were discussed. The implementation of conjugate heat transfer between the solid matrix and the solid−liquid phase change material (SLPCM) for the proposed model is developed. A simple REV-scale LB model under the local thermal nonequilibrium condition is presented. The method of bridging the gap between the pore-scale and REV-scale enthalpy-based LB models by the REV is given.

This coupled method facilitates detailed simulations of flow, heat transfer and phase change within pores. The approach holds promise for multiscale calculations in latent heat storage devices with porous structures. The SLPT of the heat sinks for electronic device thermal control was simulated as a case, demonstrating the efficiency of the present models in designing and optimizing SLPT devices.

A coupled pore-scale and REV-scale LB method as a numerical tool for investigating phase change in porous materials was developed. This innovative approach allows for the capture of details within pores while addressing computations over a large domain. The LB method for simulating SLPT from the pore scale to the REV scale was given. The proposed method addresses the conjugate heat transfer between the SLPCM and the solid matrix in the enthalpy-based LB model.

The logistics industry has undergone a tremendous transformation. This transformation is necessary to cope with the fundamental changes in customer expectations and the need for digitalization imposed by the pandemic, changes in the socioeconomic world, and innovative technology solutions. This paper aims to present digital transformation as an integrated framework for transforming the operating model and applying advanced solutions to the ecosystem of a quintile logistics (5PL) company. 5PL operators are typically an ecosystem. Loosely coupled or self-organized entities that collaborate in a symbiotic relationship represent this ecosystem. They aim to jointly develop capabilities, create innovative services or solutions, share knowledge, facilitate transactions, and leverage network synergies in a logistics environment to provide optimized or novel customer- or partner-centric solutions (Lamberjohann and Otto, 2020).

Currently, there is no single definition of an integrated logistics operations model in 5PL practice, so the qualitative method used in this paper allows for investigation from an exploratory perspective. The paper follows a qualitative research methodology, collecting and analyzing data/facts through interviews and visits to subject matter experts, industry practitioners, and academic researchers, combined with an extensive review of academic publications, industry reports, and written and media content from established organizations in the marketplace. This paper follows a qualitative research methodology, as it is an inquiry rather than a statistical study. The qualitative method allows the study of the concepts of phenomena and definitions, their characteristics, and the defining features that serve as the basis (Berg, 2007). It emphasizes generalized interpretation and deeper understanding of concepts, which would be more difficult in quantitative, statistically based research. Fact-finding was conducted in two ways: in-depth interviews with experts from academia, information and communication technology organizations, and key players in the logistics industry; and academic publications, industry reports, and written and media content from established national and international organizations in the market.

The operations model introduced considers six aspects: persons, processes, platforms, partners, protection and preservation. A virtual team approach can support the personal side of the 5PL ecosystem’s digital transformation. Managing a 5PL ecosystem should be based on collaborative planning, forecasting, and replenishment methods (Parsa et al., 2020). A digital platform can support trust among the stakeholders in the ecosystem. A blockchain solution can powerfully support the 5PL ecosystem from partner relationships’ points of view. The implementation of a cybersecurity reference model is important for protection (Bandari, 2023). Reverse logistics and an integrated approach support the preservation of the ecosystem.

While the author has experience applying the different components of the operations model presented, it would be interesting to find a 5PL that would use all the components presented in an integrated way. The operations model presented applies to any similar ecosystem with minor adaptations.

This paper addresses operations models and digital transformation challenges for optimizing 5PL operators. It provides several opportunities and considerations for 5PL operators interested in improving their management and operations to cope with the growing challenges of today’s world.

The competitiveness and long-term performance of 5PL operators depend on selecting and carefully implementing their operations models. This paper emphasizes the importance of using advanced operations models.

The operations model derives from the author’s personal experiences in research and the innovative application of these models to logistics operators (DHL, UPS, Poste Italiane and others). This paper brings together academic and industry perspectives and operations models in an integrated business digital transformation. This paper defines an original optimal operations model for a 5PL operator and can add sustainable value to organizations and society. In doing so, it outlines different solution requirements, the critical success factors and the challenges for solutions and brings logistical performance objectives when implementing a digital business transformation.

This study assesses whether the strategic orientation of financial institutions to provide value to customers influences the dimensions of personal data privacy perceived by consumers of banking services. We also analysed whether these dimensions directly influence the value in use and, indirectly, the reputation of financial institutions.

Based on the literature, a model was developed to verify the proposed relationships. To test the model, we collected data via an online questionnaire from 2,422 banking customers, with analysis using structural equation modelling with partial least squares estimation.

The results suggest that strategic value orientation tends to have a direct positive influence on the constructs knowledge, control, willingness to value privacy and trust in sharing personal information and a direct negative influence on the personal data privacy experience. Three dimensions of personal data privacy (knowledge, willingness to value privacy and trust in sharing personal information) tend to have a direct positive influence on value in use. The results showed that the dimensions of personal data privacy experience and control had a significant and negative impact on the value in use construct. Another finding is the positive influence of value in use on organizational reputation. Investing in strategic value orientation can generate consumer perceptions of personal data privacy, which is reflected in the value in use and reputation of banks.

This study is theoretically original because it brings up the organizational reputation of financial institutions based on the strategic orientation to offer value to customers, personal data privacy and the value in use of banking services. The study of these relationships is unprecedented in the literature.

This paper proposes a framework for director evaluation in the context of Chinese state-owned enterprises (SOEs), taking into account the influences of traditional and modern Chinese ideologies.

Following the Delphi method, a series of semi-structured interviews were conducted with Chinese SOE directors.

The framework used has been validated by examining seven dimensions of virtue and four dimensions of competence functions in Chinese SOEs. Effective and representative characteristics of each dimension are identified through interviews.

First, through this research, indicators of virtue have been materialized and those of competence have been specified in a broader range. Second, this research provides advice for training of candidate directors whose experience were in private firms before they step in as SOE directors.

The main objective of this research is to analyze the dynamics of academic research on digital entrepreneurship and innovation, unveiling the main research trends developed in the last decade.

The analysis has been carried out using a dual methodological approach comprising bibliometric methods and an innovative three-level systematic review, involving the analysis of the most used keywords, the co-occurrence network of keywords and a traditional review of the abstracts of the 1713 peer-reviewed articles that make up the database under study, with the aim of revealing and discussing the most important research trends developed in the period analyzed.

The results reveal seven major research trends that underscore the fundamental role of digital platforms in democratizing innovation, enabling a more inclusive and collaborative environment wherein startups, established firms, academia and government entities converge to drive technological advancements and societal progress. Additionally, the pressing need for a holistic understanding of digital technologies' potential to spur economic growth, societal progress and sustainable development is highlighted, as well as the challenges posed by privacy, security and the digital divide.

This research has been developed using an innovative methodology, and contributes to the academic discourse by providing a comprehensive overview of the current state and prospects of digital entrepreneurship and innovation for policymakers, entrepreneurs and researchers, urging a collaborative effort to harness the benefits of digital transformation in an equitable and responsible manner, fostering an environment of innovation that is conducive to the sustainable growth of the digital economy.

Building on the value chain model, this study develops a theoretical framework to illustrate the associations between digitalization and firms’ value chain activities from three typical dimensions including R&D investment, manufacturing cost efficiency and marketing cost efficiency. The roles of unabsorbed and absorbed slack resources in their relationships are also examined.

Based upon a large sample of Chinese manufacturing firms from 2016 to 2020 and then employing text mining-based analysis and the multiple regression model, this study empirically tests the effects of digitalization on firms’ value chain activities and how these effects are moderated by slack resources.

The findings show that increase in digitalization leads to an increase in firms’ R&D investment and a decline in manufacturing cost, but results in an increase in marketing cost. In addition, the unabsorbed slack resources and absorbed slack resources play differentiated roles in the associations between digitalization and these value chain activities.

This study contributes to the debate on how digitalization facilitates or hinders the value increment by employing the value chain model and further analyzing the impacts of digitalization on three value chain dimensions: R&D investment, manufacturing cost efficiency and marketing cost efficiency. This study extends the possibility that the influences of digitalization on different value chain dimensions may vary depending on some key contingency factors such as unabsorbed and absorbed slack resources.

This study aims to analyse and understand customer sentiments and perceptions from neobanking mobile applications by using advanced machine learning and text mining techniques.

This study explores a substantial large data set of 330,399 user reviews available in the form of unstructured textual data from neobanking mobile applications. This study is aimed to extract meaningful patterns, topics, sentiments and themes from the data.

The results show that the success of neobanking mobile applications depends on user experience, security features, personalised services and technological innovation.

This study is limited to textual resources available in the public domain, and hence may not present the entire range of user experiences. Further studies should incorporate a wider range of data sources and investigate the impact of regional disparities on user preferences.

This study provides actionable ideas for neobanking service providers, enabling them to improve service quality and mobile application user experience by integrating customer input and the latest trends. These results can offer important inputs to the process of user interaction design, implementation of new features and customer support services.

This study uses text mining approaches to analyse neobanking mobile applications, which further contribute to the growing literature on digital banking and FinTech. This study offers a unique view of consumer behaviour and preferences in the realm of digital banking, which will add to the literature on the quality of service concerning mobile applications.