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Purpose: The paper aims at identifying knowledge sharing barriers and enablers in an interorganizational setting at different levels of units. For this purpose, the interorganizational setting of Peshawar Bus Rapid Transit project in Pakistan is examined.

Design/methodology/approach: This study adopts an exploratory single case study approach. The empirical data comprise semi-structured interviews and archival documents. Thematic analysis is used for analyzing the data.

Findings: The findings identify distinct knowledge sharing barriers and enablers at different level of units (individual, team, organizational and interorganizational). Based on the findings, an integrative framework of knowledge sharing barriers, enablers, and levels of units is proposed. Furthermore, the findings provide guidance to managers as the findings show how different knowledge sharing barriers and enablers are important at different levels of units.

Originality/value: This study novelty lies in determining separate sets of knowledge sharing barriers and enablers at different level of units in an interorganizational project. This study contributes to the literature on knowledge sharing by studying an interorganizational project.

Legitimacy gaps are the results of flaws and inconsistencies of asymmetric information and imperfect financial markets. The objective of this paper is to explore the role of tax advisors and the challenges that they are facing on information obligation, within the framework of legitimacy and stakeholder theories, combined with current research concerning voluntary corporate social responsibility and sustainability disclosures. After introducing briefly the role of tax advisors related to information obligation, the paper discusses legitimacy theory and stakeholder theory along with different views on CSR strategies on tax used by managers to solve issues that create legitimacy gaps and also techniques to either gain, maintain or repair legitimacy. It explores the basics of stakeholder theory as a framework for CSR strategies on tax development and its practical uses. The final discussion is focusing on the role of tax advisors in disclosing information since taxation and sustainability considered together and appropriately combined are in the interest of all.

The paper aims at identifying knowledge sharing barriers and enablers in a temporary interorganizational setting at different levels of units. For this purpose, the in-depth interorganizational setting of Peshawar Bus Rapid Transit project in Pakistan is examined. This study adopts an exploratory single case study approach. The empirical data comprises semi-structured interviews and archival documents. Thematic analysis is used for analyzing the data. The findings identify distinct knowledge sharing barriers and enablers at different level of units such as individual, team, organizational and interorganizational levels. Based on the findings, the authors propose an integrative framework of knowledge sharing barriers, enablers, and levels of units. Furthermore, the findings provide guidance to managers as they show how different knowledge sharing barriers and enablers are important at different levels of units. This study contributes to the literature on knowledge-based theory by determining separate sets of knowledge sharing barriers and enablers at different level of units in an interorganizational project.

Purpose: This study aims to examine the factors that influence the relationship between sustainability and financial performance (FP) of the European listed companies.

Design/methodology/approach: This study analyzed data from 795 companies in 21 European countries by applying linear mixed-effects multilevel regressions, a two steps system generalized method of moments and quantile regression models to uncover the links between sustainability and FP.

Findings: The past four decades have witnessed abundant research to determine the relationship between corporate sustainability and FP. Thus, conducting further research in 2023 could be seen as “reinventing the wheel.” Yet, earlier research considered firms as isolated entities with sustainability and FP being dependent only on that firm’s actions. By contrast, with the help of network governance theory, this study shows that a firm’s sustainability and FP depend on an interplay among interorganizational actors, such as institutional qualities, macroeconomic factors and an embrace of sustainability. Here, large firms play an essential role. Three significant findings are drawn. First, sustainability performance has a significant impact on FP in the European context. Second, the institutional quality (IQ) of the rule of law and control of corruption plays a crucial role in enhancing sustainability and FP, and finally the interaction of IQ and economic growth helps to increase companies’ market value (Tobin’s Q). The consistent and empirically robust findings offer key lessons to policymakers and practitioners on the interplay among multiple actors in corporate sustainability and FP.

Practical implications: A synergetic multifaced relationship between governmental institutions and corporations is inevitable for ensuring sustainable development. The degree of intimacy in the relationship, of course, will be determined by the macroeconomic environment.

Originality/value: In this research, this study theoretically and empirically identified that corporate sustainability and FP are not solely dependent on corporate operation. Rather, it is transformed, modified and shaped through an interaction of multiple actors’ trajectories in the macro business environment.