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This study aims to examine Africa’s environment, social and governance (ESG) research through a systematic literature review (SLR). The authors aim to identify and discuss influential aspects of ESG accounting in Africa, focusing on prominent themes, authors and journals in published articles using Africa’s setting. It also constructs agendas for future research to advance the literature and contribute to the ESG accounting practices in Africa.

This study uses an SLR approach, where accounting research journal articles are collated and compiled according to pre-determined criteria and analysed using bibliometric techniques. After carefully reviewing 1,387 articles, the authors selected and examined 246 academic articles published from 2006 to 2024 in 32 accounting journals indexed in the Web of Science.

The authors identify four main streams of ESG accounting research in Africa, namely, ESG disclosure in primary-based economies; corporate governance dynamics in Africa; internal mechanisms in ESG reporting; and external mechanisms in ESG disclosure. According to the analysis, the authors propose future research agendas to discuss institutional perspective of ESG reporting standards implementation and enforcement; value creation impact on sustainability performance; ESG reporting effect on conflict resolution; and ESG reporting quality and environmental sustainability.

This study assists policymakers, academics, managers, accounting professionals and investors in comprehensively understanding the current state and projecting future actions to develop ESG accounting in Africa.

To the best of the authors’ knowledge, this study is perhaps the first to examine Africa’s ESG research through an SLR. This study contributes to the body of knowledge by providing a comprehensive analysis of the existing ESG accounting landscape and tailoring future research agendas based on the distinctive characteristics of Africa.

The chapter examines the impact of artificial intelligence (AI) on audit quality to achieve business sustainable practices, trying to find that using AI as a substitute for human intelligence affects auditors’ capability and experience, and it also affects audit process, starting from audit planning to the issuance of reporting to improve business sustainability. Based on the literature review about AI and audit quality, the chapter findings showed that AI adoption is a necessary requirement for auditors due to time constraints, accuracy requirements and job speed requirements. The impact of AI on audit quality is profound and multifaceted. By leveraging the capabilities of AI, auditors can enhance the accuracy, efficiency and objectivity of their work.

To guarantee that the application of AI benefits the auditing profession and the public it serves, it is imperative to solve the obstacles that come with it. AI has the ability to greatly improve audit quality, but its deployment needs to be closely monitored to prevent any early problems. With appropriate training, data and governance, AI can enhance the efficiency and effectiveness of audits, leading to more accurate and reliable financial reporting, which directly achieve business sustainability through enhancing financial reporting quality, investors’ confidence, corporate governance and mitigation of agency conflicts.

International trade and its effects on the environment are increasingly discussed both in academia and by policymakers. To counter negative effects of international trade on the environment, so called environmental provisions have been integrated in trade agreements aimed at businesses and economies. However, as both the intent and effectiveness of these provisions are controversial, this paper aims to provide an overview of the current state of research and identified key factors influencing their effectiveness.

The authors conduct a systematic literature review of 44 papers on the effects of environmental provisions in international trade agreements on the environmental performance of businesses, as well as economies from 1992 to mid-2024.

The integration of environmental provisions into trade agreements generally has positive effects on the environment while their effectiveness is influenced by their design and several boundary conditions. Alongside the importance of effective enforcement mechanisms, reputation concerns of businesses and lobbyism are discussed as intermediary factors in the design and impact of environmental provisions.

The insights can benefit policymakers to optimize future environmental provisions and advance the effectiveness of policies aimed at balancing the effects of trade liberalization with environmental protection.

Social sustainability is increasingly relevant for creating more sustainable trade policy while societal mechanisms seem to be an adequate tool to ensure effective enforcement of ecological provisions.

To the best of the authors’ knowledge, this review is the first of its kind to provide a systematic overview of the literature on the effectiveness of environmental provisions that combines the micro-level of businesses and macro-level of economies, although the importance for trade in general and environmental protection, in particular, has been recognized in the academic literature.

Research on the living conditions of slum dwellers in the inner cities of developing countries has received much attention. Nevertheless, there is little empirical research on the influence of personal attributes on the poor environmental condition of the slum area. This study aims to examine the relationship between the socio-economic characteristics and the physical condition of the slum environment in the inner city of Ibadan, Nigeria.

Data was collected through the use of questionnaire administration from a household survey of 491 slum dwellers. Systematic random sampling was used in the selection of the respondents. The study used descriptive, factor and multiple regression to analyse the data collected.

The study used descriptive, factor and multiple regression to analyse the data collected. The study reveals an interplay between various socio-economic factors and environmental conditions. The results show that out of ten (10) socio economic variables that were submitted in the regression model, only eight (8) of these variables such as income, household size, occupation, level of education, age, marital status, year of residency and nativity were significant.

The study concluded that despite the fact that the condition of the slum environment is a product of multiple interrelated factors, personal attributes also contribute to the poor environmental condition of the slum area. The study recommended that improving the socio-economic conditions of slum dwellers would lead to improved environmental conditions.

Binder jetting of 17-4PH martensitic stainless steel is of great interest to several industries that could exploit the higher degree of geometrical complexity granted by 3D printing, thus this paper aims at providing a comprehensive description of the material development throughout the multiple manufacturing stages and treatments.

In this work, insight into the as-sintered 17-4PH microstructure and the manufacturing process effects on the copper precipitation is provided. Furthermore, conventional ageing treatments were applied to the specimens starting from either the as-sintered or the solution-annealed state and studied with particular attention to the microstructure and the resulting mechanical properties.

The analysis of the as-sintered microstructure revealed a continuous δ ferrite network along martensitic grains, with Cu-rich phases within the ferritic phase. Solution annealing was able to redistribute the alloying elements within the matrix and limit the continuity of the ferritic network leading to an enhancement in ductility. On the contrary, the direct ageing treatments performed on the as-sintered microstructure lead to overageing of the Cu-precipitates and impairing of the tensile properties compared to those starting from solution annealed condition. Nonetheless, hardness remains comparable independently from the ageing temperature and the ferritic network retains its morphology and distribution.

A stepwise description of the microstructural development throughout thermal treatments is provided granting the chance to design the most convenient post-processing route to achieve the required mechanical properties with a minimisation of energy and cost consumption.

This study aims to evaluate the effectiveness of online brainspotting (BSP) therapy in reducing posttraumatic stress disorder (PTSD) symptoms and influencing brain metabolism in a survivor of intimate partner sexual violence.

A quasi-experimental single-case study using a pretest–posttest design was conducted with clinical assessments and neuroimaging techniques (Proton Magnetic Resonance Spectroscopy or H-MRS). The PTSD participant underwent 15 online BSP sessions, with a healthy control included for comparison. PTSD symptoms and neural activity, specifically the N-acetyl aspartate/creatine ratio, were evaluated before and after the intervention.

The results indicated significant reductions in PTSD symptoms and improvements in neural activity, particularly in the prefrontal cortex, medial prefrontal cortex, dorsal anterior cingulate cortex, hippocampus and amygdala. Reductions in anxiety and depression levels were also observed through clinical assessments. Follow-up sessions confirmed sustained symptom improvement.

The small sample size and lack of randomization limit generalizability, and reliance on self-reporting could introduce bias. Future research should involve larger samples, randomized trials and longer follow-up periods.

This study offers preliminary evidence for the effectiveness of online BSP therapy in treating PTSD, highlighting its potential as an accessible treatment option and demonstrating the value of neuroimaging in tracking therapy outcomes.

The study provides novel insights into online BSP’s impact on brain regions associated with trauma and emphasizes the need for culturally sensitive PTSD treatment in Indonesia.

Current catch documentation and traceability practices in the Philippines are paper-based. However, with technological advancements, a shift toward electronic documentation has become a global trend to combat illegal, unreported and unregulated (IUU) fishing. This study aims to determine the factors influencing fishers' preference for a mobile traceability platform and identify the challenges in achieving a digital tuna supply chain in Davao Region, Philippines.

A survey of 178 tuna fishers was conducted in select sites in Davao Region using a semi-structured questionnaire. Factors influencing fishers' preference for a mobile traceability platform were identified using logistic regression.

Results revealed that one-third of the fishers (34.5%) preferred a mobile traceability platform. Membership in organizations and higher educational attainment increased the preference for a mobile traceability platform. Meanwhile, respondents' knowledge was associated with a preference for paper-based traceability. This association between knowledge and preference was in the context of catch recording performed by government agencies and fisherfolk associations in landing sites. Intensified support aimed at increasing the fishers' literacy and access to technological devices, including the internet and smartphones, is emphasized to provide them with the basic requirements for participating in mobile traceability systems. Moreover, several challenges in implementing digital traceability beyond fisherfolk were identified.

This study amplifies the need for infrastructure and legislation to support the implementation of a digital tuna supply chain and eliminate IUU fishing.

For nearly 2 decades, the push-pull-mooring (PPM) model has been used frequently by scholars to explain consumers’ service switching intention and behavior. However, heterogeneity and incomparability between PPM model studies are prevalent issues: The chosen predictor variables, their categorization, their measurement, reported effect sizes, and effect directions vary considerably. By addressing these issues, the present meta-analytical review enables future researchers applying the PPM model to identify relevant variables and use valid measurements.

Based on 148 empirical studies employing the PPM model, the variables used to predict consumers’ service switching intention and behavior, their frequency of use, their categorization into push, pull, and mooring factors, and their measurement are assessed. The effect sizes and directions of the relationships between these variables and consumers’ service switching intention and behavior are analyzed using meta-analytic structural equation modeling. Additionally, the predictive capacity of this model and the influence of moderators are assessed.

Among the 148 empirical studies, 382 different independent variables were used. The three most frequently used and distinctly categorized independent variables are dissatisfaction (push), alternative attractiveness (pull), and switching costs (mooring). Overall, 152 unique sources were cited to measure these variables and the dependent variables. Dissatisfaction and alternative attractiveness increase switching intention, which positively affects switching behavior, while switching costs decrease switching intention. The model explains 30% of the variance in switching intention and 31% of the variance in switching behavior.

This study provides the first meta-analytical review of the PPM model to guide future research systematically.

The ‘Social and technological’ capabilities complement the organisation to realise the full potential of servitisation, but the ‘who comes first’ dilemma might lead to a paradoxical situation of which capabilities to prioritise first in the implementation of the servitisation model. Previous research has neglected the historical development of the concept and how the necessary capabilities and technologies have evolved. The historical synopsis will help us to understand the process of adopting technologies and cultivating associated capabilities. A rational and orderly history of servitisation during the last 50 years is the purpose of this chapter. Ending with proposing the conceptual model based on sociotechnical system theory and learning from the past papers. The model represents the importance of integrating absorptive capacities, dynamic capabilities and technological competencies.

This study aims to explore the diverse factors influencing the adoption of post-employment noncompete agreements (NCAs) between firms and their CEOs. Drawing on the organizational literature regarding the diffusion of contested organizational practices as well as research on law and organizations, this study seeks to understand how internal power dynamics, legal environments, as well as external economic shocks collectively shape organizational NCA adoptions among leading US corporations.

Using NCAs between Standard and Poor’s 500 firms and their CEOs in 1996–2015, this study uses discrete-time event history analysis to examine the impact of CEO duality, state legal environments regarding NCA enforcement and the Great Recession on the hazard ratios of organizational NCA adoption.

Organizations are less likely to enforce NCAs with duality CEOs, reflecting internal power dynamics and CEO influence within the organization. The study also finds that firms are more likely to have NCAs with CEOs in states where NCAs are easier to enforce and where partial NCA enforcement is permitted. Finally, the findings underscore how exogenous shocks, particularly the recent Great Recession, prompt firms to adopt NCAs to avoid additional disruptions from CEO turnover.

This study contributes to management research on the diffusion of contested organizational practices by uncovering various factors at multiple levels that drive the adoption of NCAs. Specifically, this study offers fresh insights into the intricacies of state NCA laws and how organizations respond to their legal environments. Moreover, it sheds light on how unexpected economic events, such as the Great Recession, influence organizations to embrace contested practices, expanding the study of organizational practices beyond conventional investigations of sociopolitical and institutional factors.