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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.

This study aims to examine the intricate relationship between Chile’s coastal communities and the increasing effects of climate change, with a focus on Caleta Lenga as a case study. Chile’s extensive coastline is closely linked to the country’s economic well-being and the livelihoods of millions of people. The mounting threats posed by climate change require immediate action. To strengthen resilience and reduce risk, adaptive measures are imperative. However, effective adaptation is hindered by numerous barriers, including adaptive capacity and governance challenges.

This study uses a case study approach, which centres on Caleta Lenga’s unique socio-environmental and demographic context. This study used semi-structured interviews and historical reconstruction to reveal a socio-economic and environmental narrative that was influenced by significant events and transitions.

The residents’ perception of climate change impacts was viewed through the lens of industrial activities and changing weather patterns. This study emphasizes the community’s resilience in the face of changing socio-environmental dynamics. It highlights the importance of informed decision-making, community cooperation and the preservation of ancestral knowledge in promoting adaptive strategies based on community solidarity and collective decision-making. The findings underscore the need for effective adaptation measures that address both adaptive capacity and governance challenges to bolster climate resilience in vulnerable coastal communities.

The findings underscore the need for effective adaptation measures that address both adaptive capacity and governance challenges to bolster climate resilience in vulnerable coastal communities.

The purpose of this study was to analyze whether audit committees (ACs) influence corporate social responsibility (CSR) outputs.

A structured literature review of 57 archival studies on the influence of ACs on CSR outputs was conducted. According to a stakeholder–agency theoretical framework, the AC variables were structured as follows: presence, composition and resources, incentives and diligence. CSR is mainly divided into CSR performance, CSR reporting and CSR assurance.

Previous studies have mainly focused on AC composition and CSR reporting. There are indications that AC composition and CSR performance and assurance are positively linked. Moreover, AC resources, incentives and diligence increase CSR reporting.

This study stresses the need for linking AC composition with sustainability, the inclusion of moderator and especially mediator variables and addressing endogeneity concerns via advanced regression models.

This paper reports the first literature review on the interaction between AC and CSR. It presents the main variables that have been included in previous studies, the limitations of these studies and useful recommendations for future research, business practice and regulators.

This study aims to explore the antecedent factors that directly and indirectly influence electronic word of mouth (eWoM) for social commerce (s-commerce) in two developing countries (e.g. Kuwait and the United Arab Emirates [UAE]) by extending social cognitive theory.

This study uses a previous robust model (Rouibah et al., 2021) as theoretical background to investigate and compares the antecedents (trust in Instagram, perceived risks) on eWoM for s-commerce through the mediation of three mediators (perceived enjoyment, perceived value and customer satisfaction) among two Arab countries. Data was collected from Kuwait (n = 1,132) and the UAE (n = 190). Different statistical analyses and structured equation modeling-based analysis of moment structure are used to test the robustness of the research model.

This study found customer satisfaction to be most important factor that mediates the effect independent factors on eWoM for s-commerce in both countries. Surprisingly, perceived enjoyment has no effect, and trust in Instagram and perceived risks are the most important factors that are considered imperative for customer satisfaction and positive feedback.

One limitation of this study is that the author does not focus on the difference between the effects of textual and graphical information on customers’ decisions and trust in buying merchandise. Another limitation is that this study focuses on Kuwait and the UAE. Other Gulf Cooperation Council countries are also growing exponentially, and mobile and internet penetration rates are booming; they could be a trigger for more studies on whether differences occur among all of them.

The first implication is that it is the first in its field to extend the effects of eWoM. To the best of the author’s knowledge, compared to the online research this study is unique because the authors examine six factors for eWoM in s-commerce using the Instagram platform as opposed to other platforms.

The third implication of this study is that the previous ones have applied eWoM to different subjects of e-commerce such as tourism and marketing but have concentrated less on s-commerce, where in-depth research is needed much more to explore factors and theories that explain human behavior.

Furthermore, most of these studies have focused on the intention to use (Dincer and Dincer, 2023; X. Hu, Chen, Davison, and Liu, 2022; Zhou et al., 2023). However, the attention in this research is on the actual use.

This study examines the efficiency dynamics of public health service providers in Colombia between 2010 and 2021. In order to achieve this objective, a data panel is utilized to assess the effectiveness of 841 institutions across three levels of complexity (1, 2 and 3) in providing patient care, taking into account user satisfaction from 2010 to 2021.

By employing growth mixture analysis (GMA) and other statistical techniques, we may identify unique efficiency profiles among hospitals with different levels of complexity.

The results demonstrate varied efficiency patterns, with certain profiles generally retaining or improving efficiency over time, while others observe fluctuations or reductions. Efficiency outcomes are significantly impacted by factors such as capital investment, operational costs and workforce mix. Efficiency levels can be improved by making strategic investments in capital infrastructure and implementing effective operational cost management.

Changes in the healthcare market conditions in recent years in Colombia have compelled healthcare providers (IPS) to transform themselves into sustainable organizations.

The aim of the research reported here was to determine how Lithuanian citizens engaged in information-seeking behaviour in response to the stress caused by the Russian invasion of Ukraine.

An interview survey was designed, using a semi-structured interview schedule. A convenience sample of 21 participants was obtained and the interviews lasted between 20 and 70 min. The schedule design was guided by the transactional theory of stress and coping and employed the Perceived Stress Scale.

A majority of participants experienced moderate to high levels of stress associated with the war in Ukraine. Information seeking and discussing information found with family members and friends played a significant role in helping to moderate stress. Most of the participants understood more than one language and, consequently, were able to compare local information sources with international sources. Only five participants were active users of social media, the rest were critical of these sources. All participants valued those sources they believed to be reliable and truthful.

The small convenience sample of educated urban participants limits generalizability but provides indicative findings for future investigations into information behaviour during prolonged international conflicts.

The study highlights the importance of media literacy in managing psychological stress during geopolitical tensions, demonstrating how strategic information seeking and social support can serve as effective coping mechanisms.

The research reveals psychological impacts of war beyond direct conflict zones, illustrating how communities develop collective emotional resilience through informed, critically engaged information practices.

The study provides unique insights by examining war-related stress in a neighbouring country not directly experiencing conflict, applying stress-coping theory to understand intricate information-seeking behaviours during a geopolitical crisis.

Drawing on integrated insights from signaling theory and the cognitive theory of multimedia learning, this study investigates the effect of video personalization on crowdfunding performance. “Video personalization” is defined as information presented in a video in a way that is designed to promote the feeling of being and interacting with others. This study also aimed to examine the moderating effects among various signals of video personalization.

This study constructs a theoretical model of how video personalization affects crowdfunding performance through an integrated theory lens. This study measures several signals of video personalization, namely, first-person wording (FPW), second-person wording (SPW), asking questions and talking to the camera. The direct and moderating effects of video personalization on crowdfunding performance are examined by using 2,858 crowdfunding projects on Kickstarter.

This study revealed that using SPW, asking questions and talking directly to the camera positively impact crowdfunding performance, while talking to the camera attenuates the positive effect of using SPW and asking questions with respect to funding amounts.

This study contributes to the literature on resource mobilization in crowdfunding by examining how video personalization impacts resource mobilization in a crowdfunding setting. The findings extend signaling theory by broadening its boundaries. This advance is accomplished by integrating insights from cognitive science into signaling theory. This study also contributes to cognitive theory in multimedia learning by identifying novel ways to personalize videos and by broadening that work to a novel empirical context, entrepreneurship.

This study aims to investigate the adoption of mobile wallet payment services among rural Omani millennials, with a focus on social factors, perceived security, trust considerations and the moderating role of technology self-efficacy in shaping attitudes and intentions towards adoption. It also explores the role of mobile wallets in advancing financial inclusion, aligned with Sustainable Development Goal 10 (Reduced inequalities).

A survey method was used with 544 randomly selected participants from rural Oman. The study used partial least squares structural equation modelling (PLS-SEM) to analyse relationships among the constructs, including subjective norms, perceived security, trust and self-efficacy.

The results support five hypotheses, confirming the influence of subjective norms, perceived security and technology self-efficacy on attitudes and intentions to adopt mobile wallets. Additionally, mobile wallet self-efficacy emerges as a significant moderator, enhancing the relationship between positive attitudes and behavioural intentions.

The study extends the technology acceptance model (TAM) by incorporating moderating variables such as technology self-efficacy and perceived security, offering theoretical contributions to digital payment adoption literature, especially in rural settings.

The findings underscore the need for trust-building efforts by service providers and collaborative strategies involving government incentives and promotions to foster mobile wallet adoption. Strengthening digital literacy and addressing security concerns are critical for promoting financial inclusion in rural communities.

This research contributes to promoting economic empowerment through mobile wallet adoption in rural Oman, offering valuable insights for policymakers and service providers aiming to reduce socio-economic disparities. By addressing the digital divide and supporting financial inclusion, the study supports the advancement of SDG 10 (Reduced inequalities) and fosters inclusive growth in underserved communities.

This paper aims to empirically examine the influence of macroeconomic and socioeconomic factors on improving financial inclusion in India, with a specific focus on two distinct indicators of financial inclusion.

This study has used a time-series data set covering the years 1996 to 2022, using a nonlinear autoregressive distributed lag methodology. This approach allows for the examination of both short- and long-run effects of key macroeconomic and socio-economic indicators, including GDP per capita growth, remittance inflows and the income share held by the lowest 20% of the population on the growth of two financial inclusion indicators: the number of commercial bank branches and ATMs per 100,000 adults.

Model-1 investigates how commercial bank branch growth affects financial inclusion. Positive remittance inflow growth and a rise in the income share of the bottom 20% both lead to increased financial inclusion in both the short and long term, with the effects being more pronounced in the long run. Conversely, negative effects of remittance inflow growth and a decline in GDP per capita growth lead to reduced financial inclusion, primarily affecting the long run. Focusing on ATM growth, Model-2 reveals that positive remittance inflow growth has the strongest impact on financial inclusion in the short term. While income share growth for the bottom 20% and GDP growth also positively influence financial inclusion, their effects become significant only in the long run. Conversely, a decline in GDP per capita growth hinders financial inclusion, primarily affecting the short run.

This study fills a gap in research on macroeconomic and socioeconomic factors influencing financial inclusion in India by examining the impact of GDP per capita growth, remittance inflows and the income share held by the lowest 20% of the population, an area relatively unexplored in the Indian context. Second, the study provides comprehensive distinct results for different financial inclusion indicators, offering valuable insights for policymakers. These findings are particularly relevant for policymakers working toward Sustainable Development Goal 8.10.1, as they can use the results to tailor policies that align with SDG objectives. Additionally, policymakers in other developing nations can benefit from this study’s findings to enhance financial inclusion in their respective countries.

By exploring the halalness and food safety risks from the perspective of technology and the relationship among them, this study aims to make quantitative predictions of such risks in the broiler supply chain to determine the critical control points (CCPs) in Hazard Analysis Critical Control Point (HACCP).

This study integrates Interpretive Structural Modeling (ISM) and Bayesian Network (BN) to achieve the objectives. Data were collected from focus group discussions (FGDs) with experts and direct observations at the broiler supply chain.

This paper identified 19 risks in the Indonesian broiler supply chain. The risk for halalness and food safety reached 30.92%, indicating that assuring halalness and food safety remains improbable or unlikely. The two CCPs of halalness and food safety are the knife’s sharpness and the vehicle’s storage temperature.

This study quantifies the halalness and food safety risks in the Indonesian broiler supply chain, but it only involves one step forward and one step backward in the slaughterhouse’s chain.

The findings can provide insights for stakeholders, such as business owners, employees, management system auditors and consumers, regarding the critical control points of halalness and food safety in the broiler supply chain to improve the halalness and food safety management systems.

This study’s novelty lies in the examination of halalness and food safety risks using a risk prediction model to determine CCPs for the HACCP plan in the broiler supply chain in Indonesia.