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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.

This research endeavours to achieve two primary objectives within the context of regenerative tourism (RT). Firstly, the study aims to explore the trends and conceptual structure of RT, mapping its scope through a bibliometric analysis. Building upon the knowledge garnered from the initial exploration, the second aim is to establish a regenerative stakeholder framework for tourism, grounded in biodiversity.

Data from the Web of Science (WoS) and Scopus were collected for a bibliometric analysis in this research. The merged database found a total of 42 publications.

Based on bibliometric analysis in Biblioshiny, six indicators were identified (e.g. the annual publications, the most cited studies, productive countries, journals and thematic map). Furthermore, the authors' keyword analysis was conducted using the VOSviewer software package, revealing four clusters, namely, stakeholders, ecotourism, circular economy and climate change.

This research's scope is restricted to Scopus and WoS through 21 February 2024. Future research could broaden RT perspectives through different databases.

The research offers the RT stakeholder framework developed based on the RT and stakeholder theory.

This research advances awareness of the Earth's current needs and the literature on tourism stakeholders by establishing a biodiversity-based regenerative stakeholders' framework in which both human and non-human stakeholders can coexist.

本研究旨在实现再生旅游背景下的两个主要目标。首先, 研究旨在通过文献计量分析探讨再生旅游的趋势和概念结构, 通过映射其范围来实现目标。第二个目标是在从初步探索中获得的知识基础上, 建立一个以生物多样性为基础的旅游再生利益相关者框架。

本研究收集了来自Web of Science（WoS）和Scopus的数据, 进行了文献计量分析。合并后的数据库共找到42篇出版物。

基于Biblioshiny中的文献计量分析, 识别了六个指标（例如, 年度出版物, 最常引用的研究, 富有成效的国家, 期刊和主题图）。此外, 使用VOSviewer软件包进行了作者的关键词分析, 揭示了四个簇, 即利益相关者, 生态旅游, 循环经济和气候变化。

本研究的范围限于截至2024年2月21日的Scopus和WoS。未来的研究可以通过不同的数据库拓宽再生旅游的视角。

该研究提供了基于再生旅游和利益相关者理论发展的再生旅游利益相关者框架。

本研究通过建立一个以生物多样性为基础的再生利益相关者框架, 增进了对地球当前需求和旅游利益相关者文献的认识, 在这个框架中, 人类和非人类利益相关者可以共存。

Esta investigación tiene dos objetivos principales dentro del contexto del turismo regenerativo. El primer objetivo es explorar las tendencias y la estructura conceptual del turismo regenerativo, mapeando su alcance a través de un análisis bibliométrico. El segundo objetivo, basándose en el conocimiento obtenido en la exploración inicial, es establecer un marco de agentes del turismo regenerativo fundamentado en la biodiversidad.

En esta investigación se recopilaron datos de la Web of Science (WoS) y de Scopus para realizar un análisis bibliométrico. La base de datos combinada encontró un total de 42 publicaciones.

A partir del análisis bibliométrico en Biblioshiny se identificaron seis indicadores (por ejemplo, las publicaciones anuales, los estudios más citados, los países productivos, revistas y el mapa temático). Además, se realizó un análisis de palabras clave de los autores utilizando el software VOSviewer, que reveló cuatro grupos, a saber: agentes, ecoturismo, economía circular y cambio climático.

El alcance de esta investigación se limita a Scopus y WoS hasta el 21 de febrero de 2024. Futuras investigaciones podrían ampliar las perspectivas del turismo regenerativo a través de diferentes bases de datos.

La investigación ofrece el marco de los agentes del turismo regenerativo desarrollado a partir de la teoría del turismo regenerativo y los grupos de interés.

Esta investigación avanza en el conocimiento de las necesidades actuales de la Tierra y en la literatura sobre los grupos de interés del turismo al establecer un marco de actores regenerativos basado en la biodiversidad en el que pueden coexistir agentes humanos y no humanos.

The authors mobilise stewardship theory, which delves into trust and collaboration dynamics, advocating for long-term gains through actions beneficial to the broader community. Used as a fundamental framework to conceptualise the model, stewardship theory enhances the understanding of the effect of purchasing social responsibility (PSR) practices to foster innovativeness and performance through the supply chain (SC). This study aims to examine the relationship between PSR, SC innovativeness (SC-INNO) and SC operational performance (SCOP). In addition, the moderating effect of sustainability labels on these relationships will be studied.

Based on survey data from 177 organisations analysed through partial least square structural equation modelling, the results suggest that PSR has a positive and significant effect on SC-INNO and SCOP. In addition, SC-INNO plays a partial mediation role since the direct effect between PSR and SCOP is validated. Furthermore, the moderating effects of holding a sustainability label and industry type about PSR and SCOP are supported.

The results indicate a significant positive influence of PSR on both SC-INNO and operational performance. SC-INNO is found to partially mediate the PSR–SCOP relationship. Moreover, sustainability labels and industry type significantly moderate the effects of PSR on SCOP.

The findings extend stewardship theory into the sustainable purchasing and supply management field by providing empirical support for PSR as a reflection of stewardship behaviours by fostering innovation and performance throughout the SC.

As the foundation of social and economic development, infrastructure development projects are characterized by large initial investment, high technical requirements and thus generally delivered through complex contractor–subcontractor collaboration chains. This study aims to characterize the complexity of collaborative networks between contractors and subcontractors for infrastructure development through comparing the structural characteristics and the formation mechanisms of contractor–subcontractor collaborative networks for the following two different types of infrastructure: public works (PWCN) owned and operated by government agencies, and public utilities (PUCN) owned and operated by nongovernment agencies.

Based on the method of stochastic actor-oriented models and the longitudinal dataset of National Quality Award Projects in China during 2001–2020, this study compares how the structural characteristics of project-based collaborative networks between contractors and subcontractors for the two types of projects are different and how related micro-mechanisms, including both structure-based endogenous network effects and attribute-based exogenous homophily effects (institutional, organizational and geographical homophily), collectively underpin the formation of the networks.

The empirical results provide evidence that while the two networks are both characterized by relatively low levels of network density, PWCN is more globally connected around a minority of superconnected contractors as compared with PUCN. The results further reveal that compared with PUCN, the formation of PWCN is more significantly related to the structure-based anti in-isolates effect, suggesting that PWCN is more open for new entrant subcontractors. With regard to the attribute-based homophily effects, the results provide evidence that while both significantly and positively related to the effects of organizational (same company group) and geographical homophily (same location), the formation of PWCN and PUCN is oppositely driven by the institutional homophily effect (same ownership type).

As an exploratory effort of using network perspective to investigate the formation mechanisms of contractor–subcontractor relationships in the infrastructure development domain, this study contributes to a network and self-organizing system view of how contractors select subcontractors in different types of infrastructure projects. The study also provides insights into how contractor–subcontractor collaborative relationships can be better manipulated to promote the development of complex infrastructure in different contexts.

This study aims to investigate the effect of different microstructures and its grain boundary character distribution (GBCD) on the corrosion behavior of weathering bridge steel.

The rust layer characteristics and corrosion resistance of specimens with different microstructures in the simulated industrial environment were studied by Electron Probe X-ray Micro-Analyzer, wavelength-dispersive spectrometer and electrochemical techniques. Electron backscatter diffraction technique was used to characterize the GBCD in steels with different microstructures.

Results revealed a significant difference in the corrosion susceptibility among the four microstructures, with corrosion rates decreasing in the following order: ferrite + pearlite > ferrite + bainite > bainite > martensite. The variation in corrosion resistance is primarily influenced by the microstructure type and the proportion of special grain boundaries, rather than the alloying elements. The proportion of Σ3 boundaries within the coincidence site lattice boundaries is positively correlated with improved corrosion resistance. A higher Σ3 boundary fraction resulted in a lower effective grain boundary energy, elevated self-corrosion potential, increased polarization resistance and reduced areas of localized galvanic corrosion; this led to enhanced inhibition of the electrochemical corrosion reaction, consequently reducing the corrosion rate.

This study elucidates and quantifies the intrinsic relationship between microstructure, GBCD and corrosion rate. This understanding is crucial for enhancing the corrosion resistance of weathering bridge steels in industrial atmospheric corrosion environments.

This study aims to examine whether board gender diversity is significantly and positively associated with corporate environmental, social and governance (ESG) performance, as well as the link between board gender diversity and each of the three ESG pillars.

Aligning with stakeholder and critical mass theories, this study uses ordinary least squares regression and fixed-effects models on the sample comprising New Zealand listed firms from 2016 to 2022.

The findings reveal that board gender diversity positively and significantly is associated with firms’ overall ESG performance. In addition, female board representation positively and significantly associates with the governance pillar but, not with the other two. The findings highlight that a higher proportion of female board representation enhances a firm’s overall ESG performance by improving its corporate governance initiative.

Besides adding to the literature on board gender diversity’s association with New Zealand listed firms’ ESG performance, the findings provide insights for companies, policymakers and stakeholders.

The rapid development of information technology, epitomized by AIGC and the metaverse, presents unprecedented challenges to techno-ethics, exposing society to significant risks and uncertainties. A systematic investigation and discussion of the construction of techno-ethical order become crucial under the paradigm of risk society theory. The selection of conditions and pathways for constructing a techno-ethical order under the risk society theory paradigm becomes an unavoidable and vital issue.

Drawing on risk society theory, this study employs scientometrics and qualitative comparative analysis (QCA) to empirically analyze the key factors and conditional pathways in the construction of techno-ethical order. Initially, a quantitative analysis is conducted on 1,490 thematic literature retrieved from CNKI and WoS to identify the hot topics and core concepts in techno-ethical research. Subsequently, QCA configuration analysis is applied to calculate eight evaluation indicators and their weights from the perspectives of government, society and individuals. Finally, the study explores the mechanisms of the impact of these indicators’ weights on the construction of techno-ethical order.

The analysis of factor weights and pathways indicates that the selection of pathways for constructing techno-ethical order is influenced both by the inherent development patterns of technology and societal systems and cultural values. Literature metrics analysis reveals an overall trend of sustained growth in techno-ethical research, indicating an unprecedented prosperity in this field. Alongside technological advancements, keywords related to “artificial intelligence” play a crucial role in current techno-ethical research. Configuration analysis demonstrates that conditional variables from the dimensions of government, society and individuals form a configuration pathway, influencing and synergistically impacting the overall level of techno-ethical order construction. Attention should be given to the mutual constraints and synergistic effects of factors related to technological development, societal systems and cultural values.

This study, grounded in the risk society theory paradigm, quantitatively explores the key factors and pathways of techno-ethical order construction in academic texts, expanding new perspectives, providing novel insights, establishing innovative methodologies and extending new boundaries in the field. Further enrichment of the dataset and in-depth discussions are warranted for continued advancement.

The study aims to investigate the association between environmental reporting (ER) and firm performance and whether board independence plays any role in this relationship in the context of Bangladesh, an emerging economy.

The study has used a sample of 289 firm-years derived from the listed manufacturing companies of Bangladesh for the years 2018–2023. To measure ER, content analysis has been performed. Financial performance has been calculated using both accounting-based (ROA, ROE and EPS) and market-based (Tobin’s Q) performance measures. Two-step system generalized method of moments method has been used to test the hypotheses.

The study has found a very low level of ER practice by the sample firms. The regression results show a positive and significant impact of ER on both accounting-based and market-based performance measures. In addition, existence of greater board independence is found to positively affect this relationship between ER and performance.

The findings of the study emphasize the importance of ER in improving performance which will have significant implications for the practitioners. Besides, the importance of greater board independence in enhancing the capability of ER to improve performance will provide valuable insights to the policymakers and regulators.

To the best of the authors’ knowledge, this is the first study to investigate the role of an effective corporate mechanism, board independence, in improving the relationship between ER and performance in the context of an environmentally sensitive country such as Bangladesh.

The effects of gendered views on employee voice are of great importance for knowledge sharing within public universities. Yet, they are still neglected by current human resource management and entrepreneurship literature. While strengthening themselves by reinforcing the strengths and opportunities, public universities can generate entrepreneurial opportunities through various knowledge-sharing mechanisms, including social networks and employee voice. This became a crucial lever for public universities to leverage competitive advantages and to support entrepreneurial activities through network knowledge-based sharing. For this purpose, this study aims to examine the various aspects of entrepreneurship via the voice of employees, emphasizing the moderating effect of gender and the mediating role of social networks on the link between employee voice and the entrepreneurial atmosphere of universities.

The authors collected survey data from a cross-sectional sample of 335 employees engaged in entrepreneurship activities within public universities in an emerging economy context and analyzed the data using partial least squares structural equation modeling (PLS-SEM) with the Smart-PLS software.

The PLS-SEM analysis found that different dimensions of the university entrepreneurial climate (communication, knowledge sharing and innovative climate) positively impact members’ voices within public universities. This effect is amplified by social networks, which are crucial for spreading knowledge among faculty, thereby fostering a more open and collaborative academic environment.

When acting, the university top management team should encourage the generation and dissemination of entrepreneurial ideas to nurture a dynamic entrepreneurial atmosphere and social involvement, ultimately supporting sustainable competitive advantages through a culture of strategic knowledge sharing. The results have practical implications for university managers, entrepreneurship education actors, administrators, policymakers and entrepreneurial ecosystem actors, by demonstrating how social networks can amplify the dissemination of ideas and entrepreneurial spirit.

This research explores how entrepreneurship and social networks can help faculty members have a stronger influence in academic settings. It also fills in the gaps in knowledge about how human resource management and entrepreneurship can work together to create a more communicative and innovative academic environment. Additionally, this study brings new ideas to existing literature by looking at how gender differences can affect employee voice, particularly emphasizing the importance of women in leadership roles at universities. This study is also the first to delve into how entrepreneurship and social networks, along with gender perceptions, play a role in shaping the voice of employees in a public university.

The existing literature highlights challenges in measuring social impact within social and solidarity economy organisations, particularly regarding the social return on investment (SROI) methodology. This paper aims to address the barriers to SROI implementation while exploring the potential of artificial intelligence (AI) in enhancing the measurement of social impact.

This review-based paper synthesises research on SROI methodology limitations and recent AI developments while focusing on ethical considerations. Drawing from these domains, the study constructs a conceptual framework to guide future research.

The study identifies necessary enhancements to existing AI systems for social impact measurement and explores how advances in generative AI could refine current tools and address SROI constraints. It advocates for open AI models to address ethical concerns.

This study pioneers the integration of social impact assessment and AI, an innovative intersection in the academic literature. The growing disparity between academia and the rapidly evolving AI industry is highlighted and scholarly discourse is enriched through theoretical deliberations and innovative technological solutions.