The purpose of this paper is to help decision-makers choose the location of a logistics platform with sustainability perspectives. This study presents a compensatory and partially compensatory approach to build composite indicators, using mainly fuzzy multi-criteria decision-making methods. In the first instance, the fuzzy full consistency method (F-FUCOM) was used to calculate the weight of the criteria and sub-criteria. In the second instance, two aggregation methods, namely the fuzzy multi-attribute ideal-real comparative analysis (F-MAIRCA) and the fuzzy preference ranking organization method for enrichment evaluation (F-PROMETHEE), were used to rank the location of a logistics platform. The novelty of the work lays in studying the impact of limited sustainability and weak sustainability on the location of a logistics platform. In this respect, the aggregation of various sustainability criterion in fuzzy compensatory and partially compensatory composite indicators is an innovative and interesting approach used to locate a logistics platform. The obtained results show that economic sustainability is the most important criterion for the selection of a logistics platform, followed by the environmental criterion. Obviously, the F-MAIRCA and F-PROMETHEE methods provided the same ranking orders. Finally, sensitivity analyses were performed to validate the robustness of the proposed approach.

The transportation sector significantly impacts economic development; however, its sustainability is challenged, particularly due to the increase in urban vehicle numbers and the associated negative consequences. In response, diverse evaluation methods have been introduced to assist decision-makers in assessing sustainability, accompanied by the development of numerous indicators to monitor the progress of sustainable transport systems. Consequently, the evaluation of the transport system has become crucial. This study conducts a comprehensive literature review on existing approaches used to assess transport sustainability through composite indicators. The analysis began by selecting articles using keywords like “sustainable transport”, “sustainability indicators”, “composite index”, and “assessment”. Subsequently, 61 relevant articles were identified, and only 47 studies from the period 2002–2022 were selected. The analysis was completed by synthesizing the literature and presenting the findings. The examination of literature trends revealed a limited focus on freight transport, with most studies concentrating solely on traditional sustainability dimensions. Additionally, the analysis highlighted the significant impact of various normalization, weighting, and aggregation methods on composite indicator results. Finally, recommendations for precise sustainability assessments are provided to guide future research endeavors.

Background: Urban freight transport has recently garnered significant attention from both professionals and academics due to its pivotal role in fostering economic and social development. Despite notable progress, this sector faces challenges that hinder its long-term sustainability. Addressing these issues and ensuring the lasting sustainability of urban freight transport require a thorough assessment and monitoring process utilizing specific indicators. Methods: This paper introduces a set of indicators developed using a three-step methodology aimed at assessing the sustainability progress of urban freight transport. Initially, we present a long list of indicators drawn from the existing literature. Subsequently, we consider five essential properties: achievability, data availability, predictability, relevance, and comprehensibility. Lastly, we apply a multi-criteria analysis methodology that utilizes these properties to assess the long lists encountered during the selection process. The chosen indicators are those that do not register a value of “0” for any of the specified properties. To enhance reliability, the indicators are collaboratively identified by a minimum of two experts. Results: By carefully selecting 18 indicators based on five sustainability dimensions (economic, environmental, social/societal, political, and spatial), our approach ensures a robust evaluation framework. Conclusions: These indicators serve as valuable tools for stakeholders in comprehensively evaluating the sustainability aspects of urban freight transport.

In an increasingly changing and uncertain market, adapting the supply chain to new changes requires reconfiguring supply chains processes to improve its performance. The decision-making process for the reconfiguration of supply chains must take into consideration the uncertainty and imprecision related to the judgments of the decision-makers. This paper deals with uncertainty in the decision-making process of supply chain reconfiguration using the Dempster-Shafer theory. An approach to reconfigure supply chain business processes under uncertainty is also proposed to improve the decision-making process for supply chain reconfiguration. The reconfiguration of the supply chain involves selecting the most appropriate configuration, process, actor and role that should be reconfigured in advance in order to optimise the reconfiguration using the Quality Function Deployment (QFD) and the Analytic Hierarchy Process (AHP) method. To reduce the imprecision and uncertainty related to the judgments and preferences of the decision-makers, the Dempster-Shafer theory is applied and, to validate the introduced approach, a case study is conducted.

Purpose: The aim of this study is to demonstrate the impact that integrated reports on the quality of the financial report by analyzing the relationship between them. The current study aims to It applies it to the 132 companies listed in the Iraq Stock Exchange for the year 2022. Theoretical framework: The nature of integrated reports: Company reports are an essential means through which decision-making information can be delivered to stakeholders. So corporate reports must keep pace with the expansion of commercial activities and the development of economic reality and meet the needs of stakeholders. Design/methodology/approach: For the purposes of data analysis, the researchers used the statistical program (SPSS & Amos) version XXV.   Findings: The results of the study concluded by rejecting the null hypothesis and accepting the alternative hypothesis as follows which is there is a statistically significant effect of disclosure according to the integrated reports on the quality of the financial report, as measured by the accounting options gap. Research, Practical & Social implications: The study need arose for other reports that support and improve the quality of financial reports and contain financial and non-financial information due to the need of stakeholders for this type of reporting, which is called integrated reports. These reports are able to provide information related to strategy, risk, performance, governance and future expectations in one report. Originality/value: The value of the study is to reduce the asymmetry of information between investors through the disclosure of financial and non-financial information, the disclosure of this type of reports can increase the confidence of stakeholders in financial reports and support them and thus make sound decisions for investment.  The integrated reports provide reports on the six capitals, the main objective of these reports is to improve the quality of the information that is provided by the authority, whether financial or non-financial.