“…Other identified barriers were insufficient policies, the lack of long-term perspective, a general resistance toward change within institutions (Sourani and Sohail, 2011, pp. 233-235;Gelderman et al, 2015;Gelderman et al, 2017), low demand, regulation, industry specific barriers (Neessen et al, 2020) and a lack of sufficient tools, capabilities and resourcesespecially for smaller organizations (Cheng et al, 2018;Testa et al, 2012;Wang et al, 2020).…”