This paper addresses this critical gap by developing a structured and empirically grounded framework of enabling factors for IS in the CDW and recycled aggregates sector. The results show that IS implementation is shaped by a set of tightly interrelated enabling factors that operate as a systemic configuration rather than as isolated drivers. Furthermore, the study identifies three factors previously overlooked in the literature that significantly influence the dynamics of IS, highlighting the implications and limitations of the current literature and promoting the conceptualization of information systems in this area.

A dataset of 68 publications indexed in Scopus (2000-2025) was analyzed using Microsoft Excel and R for performance indicators and VOSviewer for science mapping, capturing both descriptive trends and relational structures. This bibliometric analysis shows that publications have steadily increased, with a sharp rise after the 2015 adoption of the Sustainable Development Goals. The field is interdisciplinary but geographically concentrated in Europe, North America, and Asia, with fragmented collaboration networks. Thematic patterns reveal a shift from growth-centered models toward multidimensional approaches integrating sustainability, inclusion, and innovation. Emerging but underexplored areas include digital innovation, resilience, and human capital-environment linkages. Quantitative approaches dominate, though qualitative and mixed methods are gaining ground. This study provides a systematic bibliometric synthesis of a field that has received less attention, offering insights to guide future scholarship and policy. The analysis is limited to Scopus-indexed and English-language studies, which may introduce selection bias. Findings highlight gaps in regional representation and methodology, informing a future research agenda.

This paper proposes a strategic and practical budgeting framework designed to transform budgeting from a routine annual finance exercise into a continuous enterprise-wide management process. The proposed framework integrates Top-Down strategic direction, Bottom-Up operational participation, Capex Intensity, Guardrail governance, digital budgeting tools, rolling forecasts, Capex and Opex differentiation, and continuous monitoring mechanisms into a unified operating model.

The paper further introduces the “4-Gate Budgeting Framework” consisting of Strategy, Budget Planning and Control, Execution and Governance, and Continuous Monitoring and Feedback Loop. The framework aims to improve strategic alignment, governance maturity, forecasting accuracy, operational agility, investment prioritization, and long-term organizational sustainability.

In addition, the paper proposes a Two-Stage Budgeting Approach that combines the discipline of traditional annual budgeting with the flexibility of continuous forecasting and technology-enabled revisions, enabling organizations to balance financial control with business adaptability in the digital era.