This study develops and tests an integrated conceptual framework grounded in the Natural Resource-based View and Institutional Theory to examine the impact of sustainability practices on environmental and economic performance. This study uses a quantitative research design, collecting data from 310 manufacturing small and medium enterprises (SMEs) in India through a structured survey instrument. The proposed relationships are analyzed using partial least squares structural equation modelling via SmartPLS 4. The results suggest a positive relationship between green product design, lean manufacturing, energy efficiency and sustainable supply chain management and environmental outcomes. The findings also indicate that green product design and lean manufacturing have a positive relationship with economic sustainability, while the relationships between energy efficiency and sustainable supply chain management and economic sustainability are not supported. The results suggest that the sustainability practices could have different impacts on the environment and economy and that sustainability outcomes might be a result of the characteristics of the practices and their application in SMEs. The results provide information regarding sustainability in SMEs’ manufacturing operations and implications for managers and policymakers who want to consider sustainability along with long-term economic goals.
Goods and services are being shifted to be greener in terms of their production. This study investigated the determinant factors that influence pro-environmental green production businesses. An assessment of pro-environmental planned behaviour was used to determine green production. The data were taken from global research studies worldwide based on Scopus indexing to be analyzed with bibliometrics. The collected data consisted of 186 on perceived environmental authority support, 5,501 on perceived environmental concern, 3,755 on pro-environmental attitude (PEATT), 396 on pro-environmental subjective norms, 477 on pro-environmental perceived behavioural control and 407 on green production intention. The co-occurrence network was taken as the input for the partial least squares structural equation model to be formed into six factors. The measurement follows the inner and outer model analyses. The latent variables generated were used as an input for a multilayer perceptron artificial neural network (ANN) with 10 neurons. The bibliometric results show the range of documents from 1975. The structural equation model shows that 5 out of 10 hypotheses are accepted. ANNs predict the normalized importance of each determinant factor, where PEATT is explored as the strongest and most important predictor. Several insights, such as providing incentives, subsidies, rewards, promotion, education, socialization and a deep understanding of benefits for green production, are strongly suggested.
Night-time thoughts are an important aspect of pre-sleep arousal, yet existing measures do not adequately capture work-induced forms of such cognition. Drawing on pre-sleep arousal theory, this research reports the development and validation of the Work-Induced Night-Time Thoughts Scale (WINTS), an instrument designed to assess work-induced worry, past embarrassing memories and anticipatory anxiety. Four studies were conducted using independent employee samples from 13 Asia-Pacific countries. Study 1 ( N = 263) employed exploratory factor analysis and identified a three-factor structure. Study 2 ( N = 379) used confirmatory factor analysis to validate the structure, which demonstrated satisfactory reliability, convergent and discriminant validity, criterion validity and gender invariance. Study 2 also validated a shorter version of the scale. Study 3 ( N = 164) established nomological validity between the WINTS dimensions and insomnia severity. Study 4 ( N = 247) showed that sleep disturbances partially mediated the relationships of worry and anticipatory anxiety with employee absenteeism, while fully mediating the relationship between past embarrassing memories and absenteeism. The findings establish the WINTS as a psychometrically sound measure of work-related pre-sleep cognition and extend organizational research on employee sleep and well-being. Implications are discussed accordingly.
This article applies a systematic literature review approach to identify the dominant research themes in the literature on ‘Industry 4.0 adoption in manufacturing micro, small, and medium enterprises (MSMEs)’. The review identifies six thematic areas: (a) barriers and enablers, (b) readiness and maturity models, (c) implementation frameworks, (d) technology applicability, (e) problem-specific applications and (f) impacts of technology adoption. The review highlights the preference of micro, small and medium enterprises (MSMEs) in implementing low-cost solutions to address immediate operational challenges. These pragmatic experimentations of MSMEs often generate immediate economic and organizational benefits. However, the broader social and environmental outcomes are scantly reported. The study links the themes to established theories and highlights the need for more theory-driven, longitudinal and comparative research. By consolidating dispersed insights into a coherent framework, the review advances understanding of MSME digital transformation and outlines directions for future research, practice and policy.
This study examines whether conditional conservatism attenuates the additional audit effort associated with low financial reporting readability. Using 11,167 firm-year observations for 859 US non-financial firms listed on the New York Stock Exchange from 2010 to 2022, we estimate panel regressions with year and industry fixed effects. Readability is measured with five linguistic indices, audit effort is proxied by audit fees and audit delay, and conditional conservatism is captured through a firm-year asymmetric timeliness measure. Higher readability is associated with lower audit fees and shorter audit delays. More importantly, the positive interaction between readability and conditional conservatism indicates that these negative associations weaken as conditional conservatism increases. Drawing on agency and signalling theories, we interpret conservatism as an accounting-based mechanism that constrains optimistic reporting and enhances perceived reporting credibility. The study connects textual disclosure quality with accounting recognition practices and shows that auditors’ responses to narrative complexity depend partly on the properties of the underlying accounting numbers.
