Forthcoming Articles
World Review of Entrepreneurship, Management and Sustainable Development

Forthcoming articles have been peer-reviewed and accepted for publication but are pending final changes, are not yet published and may not appear here in their final order of publication until they are assigned to issues. Therefore, the content conforms to our standards but the presentation (e.g. typesetting and proof-reading) is not necessarily up to the Inderscience standard. Additionally, titles, authors, abstracts and keywords may change before publication. Articles will not be published until the final proofs are validated by their authors.
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World Review of Entrepreneurship, Management and Sustainable Development (2 papers in press) Regular Issues
Abstract: Through an interventionist approach, this study develops a model of ESG indicators in a Brazilian civil construction company. The specific objectives were to identify ESG materiality, develop business-related KPIs, and interpret the lessons learned from creating the model. A qualitative methodology was employed, using action research as the technical procedure, grounded in stakeholder, legitimacy, and disclosure theories. Sustainability frameworks (SDGs and ISE B3) were combined with Ferreira and Otleys PMS model and Van de Ven and Suns planned change management model. The study resulted in a practical implementation proposal comprising 17 ESG indicators - 5 environmental, 5 social, and 7 governance - each defined with calculation methodology, materiality, measurement periodicity, data ownership, and SDG alignment. The GRI framework was not applied, given the companys current maturity stage. This work contributes an original ESG indicator framework for a project-based construction firm in an emerging market, bridging broad ESG commitments and operational KPI selection. Keywords: ESG; sustainability; indicators; KPIs; civil construction; interventionist research; Brazil. DOI: 10.1504/WREMSD.2026.10080032
Abstract: Digital transformation is widely viewed as an important source of firm renewal and competitiveness. However, prior research remains divided on whether its performance value is mainly reflected in direct firm outcomes or in the organisational conditions that enable implementation. This study examines the relationships between digital transformation, ambidextrous innovation, organisational readiness for digital transformation, and two dimensions of firm performance in Vietnamese food enterprises. Using survey data from 263 firms and PLS-SEM analysis, the study finds that digital transformation is positively associated with ambidextrous innovation, organisational readiness, financial performance, and non-financial performance. Ambidextrous innovation is positively related to financial performance, but not to non-financial performance. By contrast, organisational readiness is positively related to both dimensions of performance. These findings suggest that, in Vietnamese food enterprises, digital transformation creates value not only through technological investment, but also through organisational conditions that support disciplined implementation. Among the two organisational conditions examined, organisational readiness appears to be the more consistent performance-related factor. Keywords: ambidextrous innovation; digital transformation; firm performance; organisational readiness; Vietnamese food enterprises. DOI: 10.1504/WREMSD.2026.10080171 |
Open Access