Integrity management systems (IMSs) are increasingly promoted to embed ethical conduct, mitigate corruption risks, and strengthen organizational accountability. Yet empirical evidence on their effectiveness remains sparse and contradictory, offering little insight into how these systems operate in practice and why they often fail in heavily formalized organizational settings. This paper addresses that gap by developing a meso-level framework for diagnosing systemic imbalances in IMSs. Drawing on systems theory and management control literature, we conceptualize IMSs as an integrity management package structured through four levers: belief, boundary, diagnostic, and interactive systems of control. We deploy this framework through an explanatory, multi-case design spanning four major corruption scandals in infrastructure, defense, healthcare, and banking in the UK, Italy, Greece, and the Nordic–Baltic region, drawing on a triangulated dataset built through systematic web scraping. The cross-case analysis shows that integrity failures are not explained simply by the absence of formal controls, but by recurring imbalances among control levers. Organizations tend to privilege boundary and diagnostic systems, such as rules, procedures, monitoring, and performance metrics, while under-investing in belief and interactive systems that should enable ethical culture, dialogue, challenge, and learning. We theorize this imbalance as a compliance façade: formally robust but weakly embedded in organizational practice. The paper thereby reframes the compliance versus values debate in ethics scholarship, offering the first empirically grounded, cross-sectoral model of how integrity is embedded, sustained, and undermined in organizations, with implications for redesigning IMSs across public, private, and hybrid settings.

This study examines differences in stakeholders' perceptions of ESG issues in a European corporate group and their implications for double materiality assessment under the Corporate Sustainability Reporting Directive. Drawing on stakeholder theory, it analyses survey responses from 15 stakeholder groups and compares perceived ESG importance with management's assessment of financial materiality. The findings provide partial support for systematic intergroup differences, particularly for selected environmental and social issues, while governance assessments were more homogeneous. Stakeholders rated most ESG issues highly and relatively consistently, prioritizing product safety and employment-related matters. Management assessments showed greater dispersion and assigned higher financial importance to energy transformation and digital security. The study contributes to sustainability management and non-financial reporting research by demonstrating both the value and limitations of stakeholder surveys in materiality assessment. Such surveys should be complemented by qualitative validation, stakeholder education, and context-specific evaluation of corporate impacts, risks, and opportunities.

This study examines the impact of green human resource management practices (GHRMP) on employee green behavior (EGB). It explores this impact through the mediating effects of green organizational identity (GOI) and green commitment (GC), while also considering the moderating role of individual green values (IGV). The model was tested using a sample of 500 employees from various airlines in Vietnam, including Vietnam Airlines, Vietjet Air, Bamboo Airways, Pacific Airlines, and Vietravel Airlines. Results from partial least squares structural equation modeling, conducted with SmartPLS 4.0, indicated that GHRMP significantly enhances employees' green behavior. Green organizational identity and GC partially mediate this relationship. Additionally, the study found that IGV moderated the influence of green human resource management practices on GOI, GC, and EGB. The findings suggest that airlines in Vietnam should implement effective GHRMP to foster employees' environmentally friendly behaviors.

In recent decades, manufacturing companies have increasingly adopted product-service systems (PSSs) business models combining products and services. PSS solutions aim for greater sustainable performance across the triple bottom line (TBL) dimensions; however, the literature emphasises the significance of accurately assessing sustainability impacts because they may lead to unexpected negative effects. Given this, the study adopts systems thinking and an inductive approach, grounded in an in-depth case study, to investigate the dynamics of sustainability in PSS configurations. A causal model was developed using causal loop diagrams and integrating life cycle thinking and paradox theory to provide a systemic and comprehensive assessment of PSS sustainability. The findings reveal the key variables and feedback mechanisms underpinning TBL interdependencies in product-oriented PSS. Product-oriented services create sustainable value through asset availability, operational efficiency, and longevity, while simultaneously generating tensions related to service efforts, rebound effects, trade-offs, and hidden environmental and social costs.

Loss and rejection are central to prison life, yet how they crystallize into a more general sense of abandonment remains under-theorized. Drawing on 64 interviews with men held in prolonged self-isolation or serving indeterminate forvaring sentences in Denmark, we conceptualize abandonment not simply as hardship but as suffering plus attribution: being left in harm by identifiable others perceived to have the capacity to respond. Building on Stauffer's notion of ethical loneliness, defined as “the experience of being abandoned by humanity compounded by the experience of not being heard” (2015, p. 9), we develop layered abandonment as a typological framework. We specify five distinct layers of abandonment that may occur independently or in combination and show how their co-occurrence compounds suffering. With abandonment, we foreground the moral and relational processes through which prisoners interpret suffering as the failure of others to respond, rather than treating suffering as an impersonal, arbitrary, or diffuse condition of confinement.

Welfare chauvinism, that is, the desire to limit immigrants' opportunity to be awarded the benefits and services of the welfare state, has become a prevalent social phenomenon across European societies over the last decades. Studies have previously explored how subjective and objective economic vulnerability can be related to welfare chauvinistic attitudes. Likewise, studies have also explored how the economic context shapes these attitudes. However, this study goes one step further by exploring the interplay between individual economic experiences and the context these individuals live in. It is hypothesized that economic threat perceptions can be maximized in situations where one struggles economically, while at the same time living in a more economically deprivated region, which in turn can be associated with welfare chauvinism. The study uses the European Social Survey (ESS) from 2016–2017 to examine this relationship across 115 European regions (NUTS 2) using cross level interactions. By exploring the relationship on a regional level, it also increases the statistical powers in the models, as well as measuring a reality that is closer to the individuals lived lives. The study finds limited evidence for a relationship between individual level economic vulnerability and the economic context. It is argued that the lack of significant findings may be explained by self-interest perspective among the employed, and group empathy among the unemployed.

Fixated individuals who send repeated concerning communications to public figures pose a significant challenge, particularly when such communications escalate to approach or violence. The present study examined associations between three sources of threat assessment information—motivational type, structured professional judgment (CTAP-25), and automated linguistic analysis—and concerning behavior in a sample of fixated individuals (n = 117). Levels of concerning behavior constituted merely communicating, traveling toward the target, or approaching them. Motivational type was significantly associated with concerning behavior, with contact-seeking individuals more likely to travel or approach the target compared to aggrieved individuals. With the exception of evidence of displacement, neither individual CTAP-25 items nor the overall level of concern was associated with concerning behavior. Linguistic measures based on the Grievance Dictionary showed no significant associations, suggesting that language use alone may not constitute a reliable cue for future concerning behavior. Further implications for practice are discussed.

This study presents a bibliometric analysis combined with a structured literature synthesis on the evolution of sustainability reporting in the context of digital transformation. The aim is to map the field, identify emerging research streams, and highlight key gaps in digitalization and sustainability reporting research. The analysis is based on 148 peer-reviewed articles on sustainability reporting, integrated reporting, online corporate communication, digitalization, and social media, retrieved from Scopus and Web of Science up to 2025. A systematic literature review integrated with bibliometric analysis combining publication trend analysis, citation analysis, and keyword co-occurrence network analysis is conducted. Six interrelated clusters are identified, illustrating the evolution of the field and the growing integration between digital technologies and sustainability reporting systems. Findings show a dual role of digitalization: it enhances transparency, efficiency, stakeholder engagement, and traceability of sustainability information, while also creating challenges such as data fragmentation, lack of standardization, symbolic disclosure, algorithmic opacity, and greenwashing risks. The study contributes by offering an integrated mapping of the digitalization–sustainability reporting nexus and shows that effects are context-dependent. It provides conceptual and practical insights for organizations and future research.

Sustainability disclosure by public sector organizations remains under-examined, particularly in the forestry and natural resources sector, where organizations combine strong public accountability obligations with operations in environmentally sensitive ecosystems. In these settings, legitimacy rests on the alignment between what an organization discloses, what its stakeholders perceive, and what they expect; the misalignments between them are what legitimacy and stakeholder theory seek to explain. Because these theories have so far been applied mainly to private firms, little is known about how such gaps manifest in the public sector. The present paper addresses this research gap through three research questions: whether a public forestry organization emphasizes particular sustainability dimensions in its disclosure; whether stakeholders' perceptions of current disclosure and performance diverge from the organization's own, forming an expectational gap; and whether stakeholders' expectations exceed their perceptions, forming a legitimacy gap. Using a mixed-methods case study of a Greek public forestry organization, combining organizational interviews and disclosure analysis with a stakeholder survey, this research finds a legitimacy gap and a factual expectational gap, while the hypothesis that environmental sustainability is prioritized is not supported. The research contributes by extending legitimacy and stakeholder theory to the public forestry context and by introducing the self-fulfilling prophecy as a mechanism through which stakeholder beliefs reinforce and widen legitimacy gaps.

The European Union (EU) framework for end-of-life vehicles (ELVs) has progressed beyond waste disposal to formally cover vehicle design, producer responsibility and material recovery. However, it is less clear whether these provisions effectively connect across the relevant stages of the product life cycle. This article examines the coherence of EU ELV law in light of life cycle thinking, with particular attention to whether legally binding obligations connect the design stage to end-of-life outcomes, including through producer responsibility mechanisms. It adopts doctrinal analysis, transposition analysis and a comparative study of Denmark and Sweden, in order to assess whether EU ELV law translates life cycle thinking into binding legal connections across the vehicle life cycle. The analysis shows that the EU End-of-Life Vehicles (ELV) Directive's obligation still focuses on the end-of-life stage. The EU's proposed ELV Regulation, which will replace the ELV Directive, strengthens certain upstream–downstream linkages but does not fully resolve the problem of regulatory coherence across the vehicle life cycle. Thus, the proposed law will only partly address identified problems.

Amid accelerating climate change and urbanization, green roofs are recognized as a nature-based solution that supports urban resilience. This study uses an expert interview-based assessment combining semi-structured interviews with a structured SWOT scoring and ranking stage to identify institutional factors influencing green roof adoption in Islamabad. The SWOT scoring stage is based on respondents’ agreement levels and importance scoring to prioritize themes transparently. The findings demonstrate significant strengths in environmental benefits and energy efficiency, while weaknesses include institutional capacity constraints and data gaps. Opportunities arise from green policies, strengthening regulations, and public-private partnerships, whereas legal and political constraints and lack of knowledge remain major threats. The study highlights the need for improved governance and institutional support to integrate green roofs into urban planning and offers insights for planners and policymakers to create resilient cities.

Urban and coastal tourist environments are increasingly exposed to complex air-pollution mixtures, yet systematic investigations in such settings remain limited in Bangladesh. This study was conducted in nine (09) strategic locations of Cox`s Bazar tourist city of Bangladesh to know the status, sources and daily variations of major gaseous air pollutants (CO, CO₂, CH₄, SO₂, NO₂, O₃, and Cl₂) including PM_2.5 and PM₁₀. A sensor-based instrument Aeroqual Series 500 was used to investigate the air quality. Measurements were conducted thrice daily: morning, noon, and evening to apprehend diurnal variations of air pollutants. PM₂.₅ concentrations varied from 42 to 362 µg m^{− 3}, while PM₁₀ ranged from 42 to 333 µg m^{− 3}, with elevated levels observed in traffic-dominated and construction-intensive areas, indicating strong influences from vehicular emissions and resuspended road dust. Sulfur dioxide (SO₂) exhibited exceptionally high concentrations (10–66 ppb), suggesting combined contributions from local combustion sources and coastal influences, including emissions associated with marine transport and fishing activities. Carbon monoxide (CO) ranged from 0.1 to 6.97 ppm, and nitrogen dioxide (NO₂) varied between 19 and 49 ppb, reflecting the impact of traffic-related emissions. Ozone (O₃) showed moderate ambient concentrations (1–200 ppb); however, source apportionment results indicate that O₃ represents a key component of a secondary photochemical factor in the positive matrix factorization (PMF) analysis, highlighting its role in atmospheric oxidation processes rather than dominance in terms of mass concentration. PMF analysis identified major source categories related to vehicular emissions, secondary photochemical reactions, and marine-influenced activities. Overall, the findings demonstrate that air quality in Cox's Bazar is governed by the interaction of traffic emissions, coastal atmospheric dynamics, and tourism-related human activities, underscoring the need for targeted emission control in tourist hotspots, improved management of construction-related dust, and evaluation of fuel quality used in marine transport to protect public health and support sustainable tourism development.

• Recent major disruptions to supply chains, such as the COVID-19 pandemic, extreme weather events and ransom-ware attacks, have pushed supply chain resilience to the front of policy debates in anti-trust.
• Competition authorities are increasingly considering how to incorporate such concerns within their analysis of mergers.
• Mergers, both horizontal and non-horizontal, can increase or reduce supply chain resilience as they can either increase or reduce the number of credible alternative options that exist for customers at times of market stress.
• For this reason merger assessments should consider resilience issues within a wholistic framework that places the likely harm to consumers at its heart.

Caseworkers in women's centres in the United Kingdom provide support to justice-involved women. They do so amidst an unpredictable funding landscape shaped by austerity, resulting in underfunded and overstretched public services. As part of the penal voluntary sector, women's centres have stepped forward, providing frontline support to women with unmet needs, including those in crisis and with significant histories of trauma. Despite their vital role, little research has explored what it means to be a women's centre caseworker, and their emotional experiences remain largely unknown. This article addresses this gap by drawing on qualitative research conducted with caseworkers and managers in women's centres in England between September 2023 and February 2024. The findings examine the interrelated drivers of vicarious harm that shape caseworkers' experiences, illuminating the hidden costs involved in providing one-to-one support.

This study analyzes the dynamic mechanism through which severe ethical failure leads to fundamental, systemic change in sustainable governance from the perspectives of organizational learning and business ethics. Unlike prior studies that predominantly focus on static outcomes or superficial single-loop learning, this research explains how organizations overcome deep-seated defensive routines to engage in radical reform. Employing a process-tracing qualitative case study of an ethical violation in a major Korean firm, we investigate the causal mechanisms that drive system reform following an ethical shock. The findings reveal that a consistent and transparent disciplinary process, conducted by an independent audit team, was instrumental in cultivating a strong perception of procedural justice among organizational members. Procedural justice acted as a catalyst that dismantled defensive routines and activated double-loop learning (DLL), compelling the organization to re-examine its core ethical assumptions. This DLL process ultimately led to substantive governance enhancements, such as the redesign of audit committee independence, revision of ethical codes, and strengthening of supply chain due diligence. This study provides practical and policy implications for policymakers and boards of directors, suggesting that procedural justice should be utilized as a governance tool to transform ethical failures into a source of systemic learning rather than mere objects of control.

Social sustainability is difficult to measure due to its qualitative and context-specific nature. However, regulatory pressure and stakeholder expectations increasingly require organisations to disclose robust and verifiable information. In this context, the European Corporate Sustainability Reporting Directive (CSRD) sets new sustainability reporting standards. This paper proposes a social risk-based decision-making approach that integrates Social Organisational Life Cycle Assessment (SO-LCA) and risk assessment tools to enhance reporting accuracy and transparency. A methodological framework was developed to combine SO-LCA principles with a social risk mapping tool (RMT), aligned with CSRD requirements. A case study was conducted on a multinational packaging company operating in 16 countries. This study assessed the impact category ‘Labour Rights and Decent Work Conditions’ using the Social Hotspot Database (SHDB) RMT. Indicators were mapped against the CSRD's ‘Own Workforce’ reporting datapoints (EFRAG IG3 2024). The risk mapping identified significant variations in social risks across geographies. India, Thailand and China emerged with the highest frequencies of very high-risk indicators, whereas Germany and France showed the best performance. The results provide prioritisation insights for monitoring and mitigation actions. Cross-analysis confirmed strong alignment between RMT indicators and mandatory CSRD disclosure points. SO-LCA and CSRD are complementary tools for social risk governance. Integrating social life cycle thinking into reporting improves decision-making, enhances transparency and supports compliance. The proposed approach provides a practical pathway for companies to structure social data collection, identify social hotspots and align with evolving EU sustainability requirements.