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Firms are increasingly pressured to comply with mandatory supply chain transparency (SCT) regulations. Drawing on information processing theory (IPT), this study aims to show how blockchain technology can address information uncertainty and equivocality in assuring regulatory compliance in an interorganizational network (ION).

IPT is applied in a single case study of an ION in the mining industry that aimed to implement blockchain to address mandatory SCT regulations. The authors build on a rich proprietary data set consisting of interviews and substantial secondary material from actors along the supply chain.

The case shows that blockchain creates equality between actors, enables compliance and enhances efficiency in an ION, reducing information uncertainty and equivocality arising from conflict minerals regulation. The system promotes engagement and data sharing between parties while protecting commercial sensitive information. The lack of central authority prevents larger partners from taking control. The system provides mineral provenance and a regulation-compliant record. System cost analysis shows that the system is efficient as it is inexpensive relative to volumes and values of metals transacted. Issues were identified related to collecting richer human rights data for assurance and compliance with due diligence regulations.

The authors provide some of the first evidence in the operations and supply chain management literature of the specific architecture, costs and limitations of using blockchain for SCT. Using an IPT lens in an ION setting, the authors demonstrate how blockchain-based systems can address two key IPT challenges: environmental uncertainty and equivocality.

This paper examines the potential of “biomarkers” to provide immutable identification for food products (chocolate), providing traceability and visibility in the supply chain from retail product back to farm.

This research uses qualitative data collection, including fieldwork at cocoa farms and chocolate manufacturers in Ecuador and the Netherlands and semi-structured interviews with industry professionals to identify challenges and create a supply chain map from cocoa plant to retailer, validated by area experts. A library of biomarkers is created using DNA collected from fieldwork and the International Cocoa Quarantine Centre, holders of cocoa varieties from known locations around the world. Matching sample biomarkers with those in the library enables identification of origins of cocoa used in a product, even when it comes from multiple different sources and has been processed.

Supply chain mapping and interviews identify areas of the cocoa supply chain that lack the visibility required for management to guarantee sustainability and quality. A decoupling point, where smaller farms/traders’ goods are combined to create larger economic units, obscures product origins and limits visibility. These factors underpin a potential boundary condition to institutional theory in the industry’s fatalism to environmental and human abuses in the face of rising institutional pressures. Biomarkers reliably identify product origin, including specific farms and (fermentation) processing locations, providing visibility and facilitating control and trust when purchasing cocoa.

The biomarker “meta-barcoding” of cocoa beans used in chocolate manufacturing accurately identifies the farm, production facility or cooperative, where a cocoa product came from. A controlled data set of biomarkers of registered locations is required for audit to link chocolate products to origin.

Where biomarkers can be produced from organic products, they offer a method for closing visibility gaps, enabling responsible sourcing. Labels (QR codes, barcodes, etc.) can be swapped and products tampered with, but biological markers reduce reliance on physical tags, diminishing the potential for fraud. Biomarkers identify product composition, pinpointing specific farm(s) of origin for cocoa in chocolate, allowing targeted audits of suppliers and identifying if cocoa of unknown origin is present. Labour and environmental abuses exist in many supply chains and enabling upstream visibility may help firms address these challenges.

By describing a method for firms in cocoa supply chains to scientifically track their cocoa back to the farm level, the research shows that organizations can conduct social audits for child labour and environmental abuses at specific farms proven to be in their supply chains. This provides a method for delivering supply chain visibility (SCV) for firms serious about tackling such problems.

This paper provides one of the very first examples of biomarkers for agricultural SCV. An in-depth study of stakeholders from the cocoa and chocolate industry elucidates problematic areas in cocoa supply chains. Biomarkers provide a unique biological product identifier. Biomarkers can support efforts to address environmental and social sustainability issues such as child labour, modern slavery and deforestation by providing visibility into previously hidden areas of the supply chain.

This paper aims to investigate how blockchain has moved beyond cryptocurrencies and is being deployed to enhance visibility and trust in supply chains, their limitations and potential impact.

Qualitative analysis are undertaken via case studies drawn from food companies using semi-structured interviews.

Blockchain is demonstrated as an enabler of visibility in supply chains. Applications at scale are most likely for products where the end consumer is prepared to pay the premium currently required to fund the technology, e.g. baby food. Challenges remain in four areas: trust of the technology, human error and fraud at the boundaries, governance, consumer data access and willingness to pay.

The paper shows that blockchain can be utilised as part of a system generating visibility and trust in supply chains. Research directs academic attention to issues that remain to be addressed. The challenges pertaining to the technology itself we believe to be generalisable; those specific to the food industry may not hold elsewhere.

From live case studies, we provide empirical evidence that blockchain provides visibility of exchanges and reliable data in fully digitised supply chains. This provides provenance and guards against counterfeit goods. However, firms will need to work to gain consumer buy-in for the technology following repeated past claims of trustworthiness.

This paper provides primary evidence from blockchain use cases “in the wild”. The exploratory case studies examine application of blockchain for supply chain visibility.

This paper investigates how organisations are responding to mandatory modern slavery disclosure legislation. Experimentalist governance suggests that organisations faced with disclosure requirements such as those contained in the UK Modern Slavery Act 2015 will compete with one another, and in doing so, improve compliance. The authors seek to understand whether this is the case.

This study is set in the UK public sector. The authors conduct interviews with over 25% of UK universities that are within the scope of the UK Modern Slavery Act 2015 and examine their reporting and disclosure under that legislation.

The authors find that, contrary to the logic of experimentalist governance, universities' disclosures as reflected in their modern slavery statements are persistently poor on detail, lack variation and have led to little meaningful action to tackle modern slavery. They show that this is due to a herding effect that results in universities responding as a sector rather than independently; a built-in incapacity to effectively manage supply chains; and insufficient attention to the issue at the board level. The authors also identity important boundary conditions of experimentalist governance.

The generalisability of the authors’ findings is restricted to the public sector.

In contexts where disclosure under the UK Modern Slavery Act 2015 is not a core offering of the sector, and where competition is limited, there is little incentive to engage in a “race to the top” in terms of disclosure. As such, pro-forma compliance prevails and the effectiveness of disclosure as a tool to drive change in supply chains to safeguard workers is relatively ineffective. Instead, organisations must develop better knowledge of their supply chains and executives and a more critical eye for modern slavery to be combatted effectively. Accountants and their systems and skills can facilitate this development.

This is the first investigation of the organisational processes and activities which underpin disclosures related to modern slavery disclosure legislation. This paper contributes to the accounting and disclosure modern slavery literature by investigating public sector organisations' processes, activities and responses to mandatory reporting legislation on modern slavery.

The tourism industry plays a pivotal role in fostering economic growth, but its sustainability is crucial for long-term benefits. This study critically examines the effectiveness of subsidies as a strategic tool to promote sustainable tourism and contribute to economic development. The research explores various dimensions of subsidies and their impact on the triple bottom line – economic, social and environmental aspects of tourism. The study employs a comprehensive review of existing literature, case studies and empirical data to assess the outcomes of subsidy programs in different regions. By adopting a critical lens, the research evaluates the strengths and weaknesses of subsidy initiatives, considering their influence on the overall sustainability of tourism destinations. Key focus areas include the analysis of government policies, financial incentives and support mechanisms designed to encourage sustainable practices within the tourism sector. The study also investigates the role of subsidies in enhancing community engagement, preserving cultural heritage and mitigating environmental impacts associated with tourism activities. Moreover, the research scrutinises the potential challenges and unintended consequences linked to subsidy implementation. This critical assessment aims to identify gaps in current subsidy strategies and provide recommendations for policymakers, stakeholders and practitioners to refine and optimise subsidy programs for sustainable tourism development. The findings of this study contribute to the ongoing discourse on the intersection of subsidy policies, sustainable tourism and economic growth. Ultimately, the research aims to provide valuable insights that can guide the formulation of effective subsidy frameworks, fostering a symbiotic relationship between tourism development and long-term environmental and socio-economic sustainability.

The purpose of this paper is to deepen the understanding of tensions between old and new in the emerging global society driven by information and communication technology (ICT); and to argue that creation of a theory of this society would contribute in the easing of these tensions.

The methods used in this paper are mostly analytical, descriptive, and qualitative. An analysis of the creation and development of ICT from a mathematical discipline of computer science to a universal tool and a driving force of the emerging global society, a development which is paralleled by the commercialization of ICT, is followed by two case studies illustrating the tensions between old and new and the role ICT plays in them. One case is centered on the challenges of traditional models of education by new, ICT‐friendly approaches, like the Multiple Intelligences Theory; the other addresses tensions between old and new that in many societies presently take the form of tensions between local/national and global.

A claim is formed that the existing tensions between old and new are closely linked to the tensions between the two most common forms of society, inclusive (egalitarian) and exclusive (elitist).

The paper will help understand some of the reactions to the process of globalization. It can serve as a tool for assessment and prediction regarding this process. Lastly, the paper contains a justification of merit in the creation of a “grass root” theory of an ICT‐driven global society built on a universally accepted ethical foundation.

E‐Teaching as the use of information and communication technology (ICT) in education is of growing importance for educational theory and practice. Many universities and other higher education institutions use ICT to support teaching. However, there are contradicting opinions about the value and outcome of e‐teaching. This paper starts with a review of the literature on e‐teaching and uses this as a basis for distilling success factors for e‐teaching. It then discusses the case study of an e‐voting system used for giving student feedback and marking student presentations. The case study is critically discussed in the light of the success factors developed earlier. The conclusion is that e‐teaching, in order to be successful, should be embedded in the organisational and individual teaching philosophy.

This study aims to investigate the dynamic capabilities of wineries, focusing on sensing and its role in enabling digital innovation. Furthermore, it explores the role of blockchain technology (BCT) in validating credence attributes of wine, emphasising blockchain as a strategic asset that enhances the ability of wineries to innovate and respond to changing market conditions.

The study adopts an exploratory approach based on a longitudinal, single-case study of the Argentinian Costaflores Organic Winery.

Findings reveal that integrating digital disruptive innovations such as blockchain can strategically position wineries to better meet emerging consumer preferences and market trends. Blockchain simultaneously acts as both a mediator and a moderator. As a mediator, it facilitates the validation of credence attributes of wine such as authenticity and sustainability, enhancing customer trust and loyalty. As a moderator, it influences the strength and effectiveness of the relationship between sensing and innovation capabilities. This enables wineries to more effectively respond to changing consumer requirements and market trends and improve operational performance.

The study was limited by its focus on a single case study of the Argentinian Costaflores Organic Winery, which may affect the generalisability of the findings. However, the study provides valuable insights into the strategic adaptation and competitive positioning of wineries in response to the continuing market challenges. It significantly contributes to the understanding of integrating digital disruptive innovations as strategic assets in the agri-food sector, particularly in the wine sector.

This study addresses a significant research gap by exploring how BCT facilitates the organisation of sensing capabilities. It contributes to the understanding of how the wineries’ sensing capabilities both influence and are influenced by the adoption of BCT, particularly in the context of innovation enabling and improved operational performance.