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The purpose of the review is to synthesize the research on materiality measures of sustainability reporting and highlight how preparers, users, auditors, regulators and other stakeholders assess or determine the materiality in sustainability reporting. The review further summarizes the findings on consequences and determinants of material disclosures in sustainability reporting. Several directions for future research are also discussed.

This study provides a systematic review of materiality measures developed in the context of sustainability reporting. This synthesis of the literature summarizes the existing methodologies of measuring materiality. It also evaluates the strength and limitations of existing methods and approaches of measuring materiality in sustainability disclosures.

We find that the ex post materiality measures are simplistic and unidirectional in nature and ex ante materiality measures lack external validity and are generally narrow in focus – for example, focused on single firms or industries. Another major limitation in the current literature is the absence of robust empirical investigation of double materiality in sustainability reporting and a vast majority of the measures are developed without stakeholder engagement. Lastly, we document that the findings on determinants of material disclosure are fragmented and inconclusive and that the literature on consequences of material disclosure is rather un-explored.

The study explains the connections and differences between the various materiality measures. We document that materiality is measured in two distinct ways, ex ante and ex post and often times without stakeholder engagement. Moreover, given that a vast majority of the measures rely on manual content analysis, we find that they suffer from reproducibility and scalability.

Environmental emissions are increasing in the urban areas. Much of the emissions arise from public procurement activities given that public sector firms are major customers to many supplying firms. Given the tremendous contribution, this study aims to examine the adoption of environmentally friendly urban freight logistics practices among public sector firms through assessing the impact of urban environmental governance, government environmental communication and organizational environmental governance.

Data for the study were collected in a single time period from central procuring and disposing entities (public sector firms) in the urban areas. A sample of 105 public sector firms in were used. One procurement officer and one member of the contracts committee were the key informants in the study. AMOS SPSS version 26 was used to obtain the results for the structural model and measurement model, respectively.

The findings indicate that the adoption of environmentally friendly urban freight logistics practices among public sector firms is significantly influenced by government environmental communication, organizational environmental governance and urban environmental governance. Urban environmental governance significantly influences organizational environmental governance. Urban environmental governance fully mediates the relationship between government environmental communication and public sector firms’ adoption of environmentally friendly urban freight logistics practices. Also, urban environmental governance and organizational environmental governance mediate the relationship between government environmental communication and adoption of environmentally friendly urban freight logistics practices.

This study examined the adoption of environmentally friendly urban freight logistics practices among public sector firms. However, the study was conducted in a public procurement setting rather than a private sector procurement setting. Also, the study examined the impact of government environmental communication on public sector firms’ adoption of environmentally friendly urban freight logistics practices ignoring the impact of internal communications made within the public sector firms on environmental issues.

This study examined the adoption of environmentally friendly urban freight logistics practices among public sector firms. Freight logistics in public sector procurement has not been given significant attention in earlier research. Emphasis is placed on sustainable public sector procurement ignoring other aspects that would help curb environmental emissions that may arise during and after the delivery of public procurement requirements.

Healthcare is a service industry where fulfilling the needs of patients (customers) is challenging. Various factors, including cost, system complexity, staffing behaviours and technological advances, play vital roles. Drawing upon social exchange theory, this study seeks to determine how paternalistic leadership (authoritarianism, benevolence and morality) influences employee service innovative behaviour and counterproductive work behaviour via perceived supervisor support in the healthcare sector. Additionally, the study investigates the role of the public service motivation of individuals as a moderating factor in this relationship.

A pilot study and a main study were conducted to test the hypotheses. We collected data from healthcare professionals in Pakistan’s large public, private and semi-government hospitals. We applied bootstrapping with 5,000 replications and structural equation modelling to analyse the data.

Results indicate that authoritarianism was negatively associated with service innovative behaviour, whereas benevolent and moral behaviours were positively associated with service innovative behaviour via perceived supervisor support (mediation). Our findings shed light on the moderating role of public service motivation.

This empirical quantitative study has several theoretical and practical implications. Findings of our study provide evidence that a paternalistic leadership style can influence both positive (service innovative behaviour) and negative (counterproductive working behaviour) working behaviours simultaneously via perceived supervisor support at an individual level in the service (healthcare) industry. This study also highlights the moderating role of public service motivation as an individual motivation factor.

This paper analyzes employees’ perceptions of data collection processes for human resource analytics (HRA). More specifically, we study the effect that information sharing practices have on employees’ attributions (i.e. benevolent vs malevolent) through the perceived legitimacy of data collection and monitoring processes. Moreover, we investigate whether employees’ emotional reaction (i.e. fear of datafication) depends on their perceived legitimacy and attributions.

The research is based on a sample of 259 employees operating for an Italian consulting firm that developed and implemented HRA processes in the last 3 years. The hypothesized model has been tested using structural equation modeling (SEM) on Stata 14.

This paper demonstrates the mediating role of perceived legitimacy in the relationship between information sharing practices and employees’ benevolent and malevolent attributions about data collection and monitoring processes for HRA practices. Results also reveal that perceived legitimacy predicts employees’ fear of datafication, with benevolent attributions that partially mediate this relationship.

This research indicates that employees perceive, try to make sense of and emotionally react to HRA processes. Moreover, we reveal the crucial role of information sharing practices and perceived legitimacy in determining employees’ attributions and emotional reactions to data collection and monitoring processes.

Combining human resource (HR) attributions, HR system strength, information processing and signaling theories, this work explores employees’ perception, attributive processes and emotional reactions to data collection processes for HRA practices.

Modern buildings use intelligent automation for comfort, efficiency and sustainability, impacting their construction and operation. Although building automation (BA) operates via bus lines and is controlled by sensors and actuators, computer-aided facility management (CAFM) systems often handle data redundantly. Current standards fail to detail effective systems integration, with a noticeable gap in practical network models and solutions.The purpose of this paper is to design a network model that integrates building services and networks at the automation level. The goal is to enable the CAFM side to control all electrical loads (such as lighting, blinds, pumps), climate control (HVAC) and security monitoring.

This paper explores the automatic discovery and integration of BA devices and centralized controls into CAFM systems, focusing on innovative networking models, system data provisioning, import functions and web operation. Established technologies such as Universal Plug and Play (UPnP) and Extensible Markup Language (XML) standards are utilized to develop new solutions.

The paper introduces a solution with a database and software module enabling bidirectional web-based coupling via LAN. The UPnP standard was enhanced to include facility management (FM)–specific information for device communication. The prototype effectively controls devices through CAFM systems, setting a foundation for future improvements in web-based BA. These results are crucial for developing standards for automated data processing between CAFM systems and BA.

This research benefits FM, especially in maintenance, operations, energy and compliance. In addition, the need for time-consuming on-site inspections to record device master data for maintenance management, in case of commissioning or changing facility service providers, can be eliminated. The principles of the developed software module enhance CAFM systems as high-performance building control tools.

The paper adapts existing technologies for specific FM applications and integrates them for the first time into key FM processes.

With the introduction of autonomous trucks, loading and unloading (L/UL) can no longer be performed by the driver and new requirements on automated L/UL are imposed. Compared with many other applications of automation, automated L/UL entails multiple actors, including senders, recipients, and transport providers, and thus several requirements, as explored in this paper.

A multiple-case study method is applied consisting of three cases to explore requirements for automated L/UL across four layers of interoperability: organisational, legal, semantic, and technical.

Key requirements identified include organisational adjustments to automate or eliminate drivers’ tasks, legal aspects on load securing and liabilities, semantic alignment for common understanding among the actors, and technical infrastructure needed for automated L/UL.

This paper emphasises the importance of automated L/UL for fully realising the benefits of autonomous trucks and considering organisational, legal, and semantic aspects beyond technical ones. The study is set in a context of stable transport systems as regards transport network and standardised unit loads.

Delving beyond technical aspects, it highlights crucial organisational challenges in automating L/UL and shifts in legal responsibilities among the actors of the supply chain. The paper also provides insights into actual industrial settings of automated L/UL. The development of a conceptual framework for identifying requirements and insights into interoperability provide guidance for engineers, managers, and researchers in designing automated L/UL.

This study aims to analyze the facilities managers’ involvement over the project life cycle phases (PLP), based on theoretical knowledge, consensus from empirical assessment of facilities managers and consultants’ practices.

A literature review was undertaken to determine the different tasks that facilities managers typically handle, identify project phases and their underlying activities in which facilities managers would be involved. This was followed by targeting a group of consultants to build a consensus, upon the identified involvement of facilities managers, over the PLP, while measuring the level of involvement from a representative group of facilities managers in Saudi Arabia. A matching between the perceptions and practice has been performed to serve as recommendations for future research on improving the practice in Saudi Arabia.

The involvement of facilities managers in the PLP is relatively low, according to the consultants’ perceptions. Consultants perceive that facilities managers should be involved in more professional activities, which would ultimately improve projects’ delivery to clients.

The involvement of facilities managers over the PLP ensures effective delivery of projects and reduces the multiplicity of challenges at the operation and maintenance phase. The viewing of facility managers’ involvement adds to the effectiveness of their role within the building industry.

This paper investigates the consultants’ perception of the involvement venues for facility managers to perform activities which are evaluated to be “mandatory,” “advantageous” or “not necessary.” The study reflects the state of facilities management practice, and the consensus of consultants toward the role of the facility managers through the PLP.

This study aims to examine the impact of the COVID-19 pandemic on the relationship between auditors’ work stress and client participation with audit quality (AQ).

This study is a descriptive-survey type and the data were collected through a questionnaire distributed online. The statistical population consisted of auditors working in audit firms in Iran and the sample was selected using a random sampling method. Structural equation modeling was used to analyze the data.

The findings of this study suggest that the COVID-19 pandemic exacerbated the negative relationship between auditors’ work stress and AQ. In addition, the results indicate that client participation in the audit process did not significantly impact AQ during the COVID-19 pandemic.

Given the global and widespread impact of the COVID-19 pandemic on individuals’ lives and work settings, this study provides an opportunity to explore the challenges auditors face concerning health protocols and their well-being during the pandemic, specifically within the context of Iran. The unique circumstances of the pandemic have placed additional pressure on auditors to navigate and address the challenges arising from COVID-19 in their workplaces. Although research on the effects of the pandemic on accounting and auditing is ongoing, this study contributes to the literature by expanding our understanding of the specific implications and circumstances faced by auditors during the COVID-19 outbreak.

Drawing motivation from the greater exposure to uncertainty and condition changes that affect large projects due to their long lifecycle, this paper aims to investigate how the time factor affects the use of governance mechanisms to pursue the success of these projects.

To pursue its aim, the article applies the dichotomization between the hard and soft mechanisms of project governance to the analysis of a historical case study, whose findings are organized over the short, medium and long periods. The case selected is referred to the peculiar water system, made up of tunnels named “bottini,” that was in use in Siena (Italy) as the old aqueduct. Specifically, the study focuses on the project of expansion of this water system that was realized during the 14th century for the construction of the “Bottino maestro di Fontegaia.”

This article highlights the different relevance that, during the lifecycle of large projects, is assumed by hard and soft governance mechanisms, with the former having main relevance in a short and medium period, and the latter usually emerging in the medium period and, subsequently, playing a growing role for the project success in the long period.

The article contributes to the literature on large projects by providing novel insights about how the time factor impacts the governance of these projects. Furthermore, the case study, with its unique history, highlights the relevance of combining effectively the hard and the soft dimensions of project governance to pursue success.

This study aims to investigate the effect of top management team (TMT) stability on outward foreign direct investment (OFDI) of Chinese firms and the moderating effects of state ownership and managerial ownership on this relationship.

An empirical analysis based on the ordinary least square regression model is conducted using Chinese A-share listed firms that engaged in OFDI from 2008 to 2021.

TMT stability has a positive effect on firms’ OFDI. Moreover, state ownership significantly strengthens the positive relationship between TMT stability and OFDI, while managerial ownership weakens this positive relationship.

The findings help firms to effectively retain TMT talents and promote the smooth internationalization of firms, thereby enhancing their long-term development capabilities and competitive advantages.

This study expands the investigation of the factors influencing OFDI at the micro level of the TMT, providing valuable decision-making insights for firms.