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Integrated reporting (IR) provides a joint overview of an organisation’s financial and sustainability performance and strategies. While the prior literature often critiques IR’s potential to entrench injustice, a systematic approach has not been followed. Therefore, this paper provides a systematic literature review, uncovering IR injustices, informing the development of an IR injustice assessment framework to identify injustices and a research agenda.

Combining Flyvbjerg’s phronetic social science and the phases of the IR idea journey to focus on injustice, this paper reviews published IR articles to inform a critique of IR. As a result, we identify specific injustice(s), the actors responsible for them, as well as the victims, as a basis for recommendations for praxis through the development of an IR injustice assessment framework and a research agenda.

We find that different approaches are needed in each phase of the IR idea journey. In the (re)generation phase, a pluralistic approach to IR is needed from the very beginning of the decision-making process. In the elaboration phase, the motivations and the features of IR are assessed. In the championing phase, IR champions support radical innovation, whereas IR opponents are obstructing its spread. In the production phase, the extent to which IR and integrated thinking are linked to the business model is assessed. Finally, we find that IR’s impact is often limited by the symbolic implementation of its tenets.

The findings suggest a need for companies to rethink the ways in which IR is implemented and used to analyse the ways in which IR is supported and disseminated within and outside the organisation, to focus on internal processes and to reflect on the expected impact of IR on the company’s stakeholders.

This study represents the first systematic approach to identifying IR-related injustices, involving how IR adoption might create injustices and marginalise certain stakeholder groups, and offering recommendations for praxis. Furthermore, the paper details the role of IR in either mitigating or amplifying these injustices and develops a research agenda.

New Zealand (NZ) has committed to achieving net-zero carbon emissions by 2050, with the refurbishment of existing buildings and infrastructure playing a crucial role in this endeavour. This research aims to evaluate current zero-carbon refurbishment (ZCR) practices and collect expert perspectives to improve these practices across the country.

Employing a qualitative approach, this study involves semi-structured interviews with key stakeholders, including construction managers, engineers, cost managers, quantity surveyors and sustainability experts. It also includes an analysis of industry documents to enrich the findings.

The research highlights effective strategies and tools currently used for achieving ZCR, with a focus on carbon assessment and life cycle costing techniques. Key challenges identified include the need for accurate building data, access to consistent and reliable carbon data sources, standardised methodologies for carbon assessment, specialist involvement and enhanced collaboration and integration. Based on these insights, the study offers practical recommendations to facilitate informed decision-making and help stakeholders select cost-effective ZCR options, thereby fostering sustainable practices in NZ and potentially influencing global standards.

This study provides valuable insights into the practical aspects and critical considerations necessary for successful ZCR projects. By fostering a deeper understanding of these elements, it assists in making informed decisions that advance sustainable practices in the refurbishment sector.

Predicting commodity futures trading volumes represents an important matter to policymakers and a wide spectrum of market participants. The purpose of this study is to concentrate on the energy sector and explore the trading volume prediction issue for the thermal coal futures traded in Zhengzhou Commodity Exchange in China with daily data spanning January 2016–December 2020.

The nonlinear autoregressive neural network is adopted for this purpose and prediction performance is examined based upon a variety of settings over algorithms for model estimations, numbers of hidden neurons and delays and ratios for splitting the trading volume series into training, validation and testing phases.

A relatively simple model setting is arrived at that leads to predictions of good accuracy and stabilities and maintains small prediction errors up to the 99.273th quantile of the observed trading volume.

The results could, on one hand, serve as standalone technical trading volume predictions. They could, on the other hand, be combined with different (fundamental) prediction results for forming perspectives of trading trends and carrying out policy analysis.

The article seeks to identify what constitutes economic resilience and how it is conceptualized in economic theory and policy. It explores the nuances of resilience as the ability of an economic system to adapt, reorganize and recover from shocks such as recessions or crises.

The article highlights the use of corpus linguistics methods and content analysis techniques to systematically analyse how economic resilience is discussed in the literature, providing a more objective and data-driven perspective on the topic.

The findings of the review are intended to help deepen the understanding of resilience in economic systems, with a focus on its implications for future research, policy development and economic planning. The authors emphasize the importance of resilience for sustainable and adaptable economies, particularly in light of global economic disruptions.

The article’s originality comes from its methodological innovation (using corpus linguistics), comprehensive review of economic resilience across multiple theories and its policy-oriented focus on improving economic systems’ adaptability to external shocks. It provides a fresh and systematic perspective that enriches the academic discussion on resilience, with clear implications for future research and policymaking.

This paper aims to conduct a systematic literature review of Socially Conscious Investment (SCI) articles published in premier journals. Its objective is to shed light on the publication trend, leading authors, journals, countries and themes in contemporary SCI research. The article also provides a conceptual model of SCI to enhance understanding of the knowledge structure and the future research direction.

A systematic review followed the PRISMA guidelines and encompasses 264 full-text articles indexed in A* and A category journals listed in ABDC is reviewed. The literature synthesis adopts the theories, contexts, characteristics and methodology (TCCM) framework.

The article has identified the research trends related to author impact, journal impact, article impact and the outcomes derived from the TCCM framework. Additionally, it highlights three key themes: Performance of SCI, Behavioural issues and SCI development literature.

The insight on various aspects of SCI was explored for a comprehensive understanding. The authors also developed a conceptual model for socially conscious investment.

The purpose of this study was to examine the experiences of college-age mentors in a school-based mentoring (SBM) program with the aim of understanding mentor perceptions of “power.”

Seventeen mentors, comprising both undergraduate (9) and graduate (8) students, participated in this exploratory qualitative study. One-on-one semi-structured interviews and Focus Groups served as the primary methods of data collection. The modified Grounded Theory approach guided the data analysis process. Mentor narratives were scrutinized within the Indian context while also considering a global perspective.

Three major role execution styles emerged from examining mentor behavior: leadership, coaching and companionship. These charted the trajectory of equitability, revealing two major aspects of mentor perception: (1) within a tightly monitored and firmly structured program in a collectivist context, mentors believed they had the power to promote equitability in their dyads and (2) raising awareness about inequity is not sufficient to activate equitability, but additionally, an open mindset is essential for making conscious efforts to disrupt hierarchy.

The findings hold significant implications for higher education institutions and program creators in advocating school–college partnerships using SBM to promote equitable program structures and to develop a socially responsible next generation of leaders.

The study modestly fills critical gaps in the literature related to the understanding of power dynamics in mentoring relationships and understanding mentorship from mentors’ views. Future research could explore how college-age mentors perceive their own social capital.

The technology adoption propensity (TAP) index is a parsimonious yet robust tool for measuring an individual’s willingness to accept new technologies. However, further investigation is still needed to evaluate its merits in non-Western countries. With this task in mind, this study assesses the psychometric properties and predictive capabilities of TAP in Turkey.

The researchers utilized an iterative process of forward-backward translation and three rounds of piloting to ensure the cross-cultural, conceptual and linguistic equivalence for the chosen tool. The final survey was conducted online on a convenience sample of 352 academics and in person for 2 other convenience samples that comprised a total of 259 municipal officers and 300 individuals.

TAP’s four-subscale structure was confirmed by a principal component analysis (PCA), and A confirmatory factor analysis (CFA) showed an acceptable fit across all samples. The total composition of the optimism, proficiency, dependence and vulnerability subscales was found to have adequate internal consistency and discriminant validity. Measurement invariance testing further demonstrated that TAP’s factorial organization was invariant across gender, age and income at configural, metric, scalar and strict levels. Finally, logistic and ordinary leas squares (OLS) regression analyses revealed that the TAP scores were predictive of prior technology adoption and use frequency.

Although these results are still preliminary, the confirmation and replication of TAP in Turkey clearly suggest that TAP is a dependable tool for assessing technology readiness that can be utilized well across different cultures.

The purpose of the present study is to reveal the antecedents of the new green product success (NGPS) of small and medium-sized enterprises (SMEs) that manufacture in Türkiye with a middle-income economy. To this end, a research model for the serial mediating role of green human capital (GHC) and green adaptive ability (GAA) in the relationship between green mindfulness (GM) and NGPS was developed and tested. Determining the driving forces of NGPS is essential due to the contributions of SMEs manufacturing, especially in middle-income economies, such as Türkiye, to the national economy.

The present study used partial least squares structural equation modeling (PLS-SEM) to test the hypothesized relationships. The study hypotheses were tested in a sample of 396 manufacturing enterprises, qualified as SMEs in Türkiye with ISO 14001 certificates.

Empirical evidence indicates that GM, GHC and GAA act as significant antecedents of NGPS. Furthermore, empirical evidence demonstrates that GHC and GAA, in turn, mediate the relationship between GM and NGPS.

Managers, especially in manufacturing SMEs, should be aware that they need to develop intangible resources to improve NGPS. Increased investment in GM results in higher levels of GHC and GAA, which collectively leads to improved NGPS.

The current literature has not previously explained the mechanism of the relationship between GM and NGPS. The originality of the present study, which discusses the relevant research gap, is to develop an integrated framework to investigate how GM impacts NGPS, specifically for SMEs, and to test it empirically.

This study aims to explore the perceptions of follower identities among Chinese youth and the formation of these identities within the context of use and gratification theory and mediated relationships.

Interviews were conducted with 22 individuals who followed digital influencers on various social media platforms, and a general inductive approach was followed to analyze the collected data.

The research uncovered that influencers’ followers view themselves as learners, advisees, surveillants, friends and sponsors, aligning these identities with their reasons for following influencers. These reasons are classified as either emotionally or functionally driven. The study further highlights the critical role these motivations and identities play in influencing the followers’ intentions to buy products and brands endorsed by influencers. Followers motivated by utilitarian reasons focus more on the product’s functionality and practical value, whereas those attracted to influencers for their unique personalities and perceived personal connections place greater importance on the products’ symbolic value.

Despite the widespread attention the influencer market has garnered, scant literature has deeply explored the psychological mechanisms behind individuals’ behavior in following influencers and their subsequent purchasing intentions. This study introduces new insights into influencer marketing by focusing on followers’ psychological motivations, offering a refined understanding of their impact on the dynamics of digital marketing.

Ecological degradation is causing various medical hazards worldwide. Modern globalization is enhancing several polluting factors that cause ecosystem deterioration. This situation leads to the increasing significance of implementing green environmental practices. Previous studies emphasize various green concepts, mainly in finance, encouraging investors to make ethical and responsible decisions to promote clean ecological practices. But still, emerging concepts like socially responsible investment (SRI) require more understanding and acknowledgment, particularly in developing economies.

This study has focused on exploring the impediments to SRI-adopting practices. It is conducted in two phases. Initially, a systematic literature review was conducted to identify the hurdles in promoting SRI. Later, open-ended interviews from the active investors of Pakistan Stock Exchange Limited were executed to explore the barriers to implementing the SRI system. The responses were transcribed and tested through NVivo software.

The information extracted from the recorded statements was further classified into three themes: initial, subordinate and cluster, which provides an understanding of the identified factors. The findings suggest that the significant complications hindering SRI are a lack of regulatory framework, inadequate conceptual knowledge and limited resources.

The findings state that the identified impediments can help in developing a framework for successfully implementing SRI practices in emerging economies. It can strengthen the stakeholders' knowledge and suggest a guideline for investment decisions, providing them with socially, ethically and financially positive returns. Therefore, this study will inspire active and potential investors to adopt SRI practices, making the economic uplift certain.

This study will add value to the existing body of knowledge related to SRI and highlight the importance of SRI by suggesting it as a source to ensure sustainable green efficiency, particularly in the postpandemic era. It emphasizes the urgent need for a policy framework for effective investment decisions in emerging economies.