This study addresses the implementation of the International Financial Reporting Standard 9 (IFRS 9) in the European Union as of January 1, 2018, replacing the International Accounting Standard 39 (IAS 39) to introduce a new model for recognizing Loan Loss Provisions (LLP) based on Expected Credit Loss (ECL). This model responds to criticisms of the former Incurred Credit Loss (ICL) system for its inability to reflect credit losses in a timely manner, potentially exacerbating the effects of financial crises (Bushman & Williams, 2015; Gebhardt & Novotny-Farkas, 2011). The study focuses on the effects of adopting the ECL model on the level of Loan Loss Allowances (LLA) in loans, own equity, and the Common Equity Tier 1 (CET1) ratio across 13 Portuguese commercial banks. A mean comparison test is used to evaluate scenarios before and after the application of the ECL model, highlighting the importance of regulator actions and the adequacy of loss recognition policies, including the effects of Regulation (EU) 2017/2395 of December 12. The results obtained demonstrate significant negative impacts on the net values of loans, own equity, and the CET1 ratio upon adopting the IFRS 9 ECL model, due to the widespread increase in LLAs.

The objective of this study was to identify the factors determining a company’s corporate governance related to climate change. We analyzed the effect of various sustainability corporate governance variables on the disclosure level of climate change governance. These variables included facts such as having a dedicated sustainability executive and board committee, the mediating effect of female representation on the board of directors, number of reporting years according to TCFD, membership in a sustainability index, MSCI ESG rating, the existence of a corporate climate transition plan, a mention of the UN Global Compact and GRI, company location, as well as company size and profitability. By adopting a multi-theoretical framework that included stakeholder theory as well the legitimacy and agency theory, the underlying research study used a sample of 100 of the largest global companies by market capitalization and their reporting for the year 2020. Based on 1,400 observations for fiscal year 2020 and using correlation analysis, univariate and linear multiple regressions, we find a positive association between having a climate transition plan in place, being a leader in sustainability according to MSCI ratings, and being a DJSI constituent and the propensity to disclose information on governance for climate change. In addition, we find a company with a dedicated sustainability executive show an increased tendency to be transparent on climate governance issues. Furthermore, having a company location in a developed country is significantly and positively associated with climate change governance. Surprisingly, gender diversity in the corporate board or having a sustainability board committee did not show any significant correlation between a higher climate change governance level. The same was true for companies being active in either the extractive or non-extractive sector. Companies referring to the Global Reporting Initiative (GRI) or UN Global Compact also did not score higher in climate change governance. Neither did corporate profitability or size play a significant role. Our results are robust to variations and provide valuable insights for researchers, academics, executives, practitioners as well as regulators. As more and more companies are shifting towards a climate change reporting framework, it is of paramount importance that we are able to determine the contributing variables that lead to effective climate change corporate governance. Our results are inconsistent with stakeholder theory and are strongly suggesting that a diversified board and the existence of a sustainability committee that meets often/sufficiently may not necessarily lead to a higher level of transparency/quality regarding climate change. While more research is needed, knowing that a dedicated sustainability executive as well as having a climate plan in place can make a difference in climate change reporting, can be very beneficial to many corporate stakeholders. Given the current urgent climate change situation and the crucial role that corporation play in it, dedicated sustainability positions and committees need to be established. The findings could be useful for managers as well as governmental standards setter and regulators who are interested in improving corporate practices dealing with climate change. This study applies STATA software with various regression models to empirically test the relationship between CG and other variables and corporate climate change reporting.

In 2013, the CMA at the İstanbul Stock Exchange increased the weight assigned to the Board of Directors component of its Corporate Governance Index to 35% from the previous 25%. Interpreting this as a recognition of the increasing vital role of the board, this study seeks to enhance the work of Abdıoğlu and Kılıç (2015) by putting more focus on the role of women in the boards and the effect of the busy chairman as well as the presence of outside directors on the effectivity of the Board. (The general business structure is associated with family owned groups and holdings which results into a network of intertwined board membership and cases of multiple directorship where, one board chairman can hold the same position or any directorship in as many as ten firmshence the busy chairman). I employ a different method of evaluating performance (EVA) together with the accounting measures of ROE and ROA (as opposed to the overused Tobin’s Q), which I regress against the Board Index to be created. The focus is on firms on the BIST 100 index (excluding financial) between 2009 and 2013. The results reveal that the BINDEX has a significant and positive relationship with firm performance as measured by EVA. A second model reveals no relationship between the BINDEX and firm ROA, similar to the results of Kiliç and Abdioğlu (2015). ROA however has a positive relationship with the proportion of female directors in the board, as earlier reported by LückerathRovers (2013). Another model using ROE as the proxy for performance registers a significant negative relationship with the index. The contradiction obtained in the results from these three models underscore the importance choosing the right methods when estimating the performance of a firm.

Corporate governance is widely suggested by economists and regulators as a solution to reduce agency problems and improve firm performance. However previous studies have failed to generate consistent results. Using a dynamic panel system GMM estimator to alleviate endogeneity concerns we determine the effect of corporate board structure on the performance of a panel of 1265 Chinese firms listed on the Shanghai and Shenzhen stock exchanges from 2010 to 2016. We compare the dynamic system GMM estimator to some commonly used estimators; ordinary least squares (OLS), fixed effects (FE) and the dynamic OLS, and show that these estimates are biased due to endogeneity. The dynamic system GMM estimator incorporates the dynamic nature of internal governance choices to provide valid and powerful instruments that address unobserved heterogeneity and simultaneity. Our results show support for the board model corporate governance mechanism. We find that board size is positive and significantly related to both return on assets and total net profit margin. In addition board independence is positive and significantly related to return on assets but insignificantly related to total net profit margin. Duality was found to have a negative but statistically insignificant relation with firm performance.

While the importance of corporate governance has been broadly acknowledged in global financial markets and academic research, how to devise a practical evaluation system is relatively unexplored. This paper attempts to refine the Corporate Governance Evaluation System (CGES), constructed by the Taiwan Stock Exchange (TWSE) since 2014. The current CGES has several debatable issues in its complicated design (e.g., it comprises over 80 indicators in different types). To resolve those issues, this study invited ten senior domain experts (including several CEOs of financial holding companies) to retrieve 13 essential criteria from the CGES in four dimensions. And this study integrates several multiple criteria decision-making (MCDM) methods (i.e., Decision-making trial and evaluation laboratory (DEMATEL), modified VIKOR, DEMATEL-based analytical network process (DANP)) and the fuzzy evaluation technique to rank the exemplary companies. The obtained ranking is consistent with the one released from the CGES in 2017. This study conducted additional experiments to ensure the robustness of the findings. The newly devised model not only supports the ranking decisions but also provides a managerial guidance for companies to pursue systematic improvements. These findings enrich the understanding of corporate governance and contribute to gaining business sustainability for financial holding companies.

This paper examines the relationship between the ratio of independent board member to the financial performance of the company under the mediation of the three pillars of environment, society, and governance (ESG) in Taiwan. The study addresses a research gap between independent directors and corporate financial performance, an issue that is rarely discussed today. The author develops the hypotheses and tests them by applying panel data regression to the data tables taken from the Thomson Reuters Eikon database to analyze data on 173 Taiwanese companies that reported ESG from 2009 to 2021. The results show that the relationship between the ratio of independent directors and financial performance has a positive relationship. At the same time, the 3 pillars of ESG also clearly show the intermediary role in this relationship. Finally, this study provides additional insights into the relationship between the ratio of independent directors and financial performance in the Taiwan context.

The COVID-19 pandemic had a wide-ranging impact, resulting in a global recession due to weakened purchasing power. This circumstance necessitates business organizations adapting to developments and being more conscious of the risk of financial statement fraud. The intention of this research is to investigate the way corporate governance affected financial statement fraud during the COVID-19 pandemic. To acquire empirical data for examining corporate governance variables on financial statement fraud, the research was examined using quantitative methods. The study takes advantage of secondary data acquired from annual reports of companies under special monitoring listed on the Indonesia Stock Exchange of 2020-2021. The logistic regression method was used to evaluate 134 data sets, and financial statement fraud was measured using the Z-Score and F-Score models. The results indicate that using the Z-score, only the board size has a negative effect on financial statement fraud during the COVID- 19 pandemic. Meanwhile, using the F-Score, the corporate governance variables studied are not proven to have an influence on financial statement fraud during the COVID 19 pandemic.

This research contributes to the development of theories regarding the relationship between Corporate Social Responsibility (CSR) and investment decisions. Acquisition of stock returns that exceed normal predictions depends on the successful implementation of Good Corporate Governance (GCG). This study aims to examine investors' reactions to information on CSR disclosure in several countries that are members of the Association of Southeast Asian Nations (ASEAN). Furthermore, this study also examines the role of implementing GCG in strengthening the impact of CSR disclosure on investor relations as measured by abnormal stock returns. The sampling technique used was purposive Sampling. The research was conducted on Manufacturing Companies in countries that are members of ASEAN during 2017-2019. The estimation model used to analyze data is a multiple regression model. The results showed that CSR information was able to increase investors' positive reactions. Meanwhile, GCG practice is proven to strengthen the impact of CSR information on investment decisions. Other variables involved in this study, namely audit quality, company size, debt level, and sales growth, are not proven to influence abnormal stock returns.

The food system, the most important driver of planetary transformation, is in a deep crisis. Therefore, seeking a sustainable and socially-fair transition pathway becomes an issue of utmost priority for our own survival. The consideration of food as a commodity, a social construct that played a central role in driving this crisis, remains the uncontested narrative to lead the different transition pathways what seems rather contradictory. By exploring the normative values in the transition landscape, this paper seeks to understand how relevant is the hegemonic narrative of “food as commodity” and its alternative of “food as commons” to determine transition trajectories and food policy beliefs. Applying the Multi-level Perspective framework and developing the ill-studied “agency in transition”, this research enquired food-related professionals that belong to an online community of practice (N=95) on valuation of food dimensions and agency in food transitions to check whether the valuation of food is relevant to explain personal stances in transition. Results suggest the socially-constructed view of food as commodity is positively correlated to the gradual reforming attitude, whereas food as commons is positively correlated to the counter-hegemonic transformers regardless the self-defined position in the transition landscape (regime or niches). At personal level, there are multiple loci of resistance with counter-hegemonic attitudes in varied institutions of the regime and the innovative niches, many of them holding this discourse of food as commons. Conversely, alter-hegemonic attitudes are not positively correlated to this alternative discourse and they may inadvertently or purportedly reinforce the ‘‘neoliberal narrative’’. Food as commons, a different narrative whose rationale is explained in the paper, seems to be a relevant framework that could enrich the multiple transformative constituencies that challenge the industrial food system and therefore facilitate the convergence of movements that reject the commodification of food.

Previous research has paid little attention to the relationship between corporate governance and brand equity in the tourism industry. This study aims to investigate the moderating effect of corporate governance (CG) on the relationship between brand equity (BE) and corporate profit-ability (CP) with ten control variables including five company characteristics and five macroeconomic variables. Financial data is retrieved from the Taiwan Economics Journal Database (TEJ), covering a total of 196 records from 32 listed companies for 16 years. Results indicate that BE has a significantly positive impact on CP in Taiwanese-listed tourism companies, and that CG moderates the relationship between BE and CP. These findings could help management executives enhance profitability by deepening BE and CG in the tourism industry. Managerial implications are also discussed.

The study investigates the effect of corporate governance characteristics on the financial performance of 124 Indian-listed companies that have undergone mergers and acquisitions during 2014–2020. It employs several performance measures, such as short-term capital market performance, long-term capital market performance, accounting-based and market-based measures, and firm-level control factors. The study found board size to be a positive and significant factor affecting short-term market performance. Further, it also documents weak linkages with other corporate governance variables like board independence, CEO duality, etc. Regarding control variables, leverage, the company's age, price-to-book ratio, and research and development expenses significantly impact the acquiring companies' financial returns. The study's findings add to our understanding of corporate governance's impact on performance in cases such as mergers and acquisitions.

This study investigates the moderating effect of corporate governance on the associations of internal audit and quality of internal audit with quality of financial reporting among commercial banks in the Republic of Yemen. The final sample includes 210 internal auditors, heads of internal auditors, chairpersons, and members of audit committees. Using a survey-based methodology, the results of the Smart-PL4 analysis showed a positive association between internal audit and quality of internal audit and quality of financial reporting. Interestingly, the results showed an insignificant association between internal audit, quality of internal audit, and quality of financial reporting when considering the moderating effect of corporate governance. The findings of this study contributes valuable insights to the existing literature on the influence of internal audit, quality of internal audit, and corporate governance on quality of financial reporting in developing countries, specifically in Yemen.

The influence of technology corporations on the development of smart cities can generate corporate-centric models of governance. Thus, it is relevant to examine which governance models help to promote sustainability. Based on a rapid review on the governance of smart cities, this paper aims to evaluate the merits and drawbacks of various governance models adopted by diverse smart city initiatives. It contends that top-down models often prioritize corporate-centric governance structures, potentially neglecting sustainability concerns. Nonetheless, our findings indicate that top-down approaches can mitigate corporate-centric tendencies by integrating citizen participation into their visions and strategies. Hybrid models offer the advantage of governmental leadership but may lean towards a triple-helix model, with limited citizen involvement. Conversely, bottom-up models represent quadruple-helix collaborations with active citizen engagement.

Good governance in natural resource management (NRM) is one of the most challenging issues in developing countries that often inappropriately embedded in national policies and political agendas. It is, in fact, even more important for countries like Bangladesh with exceptionally high pressure and dependence on its natural resources for sustaining rural livelihoods. Globally, nowadays, good governance is considered as one of the key factor for achieving the goal of sustainable development and biodiversity conservation. Bangladesh, of late has responded to that global zeal by involving local communities in the management of country’s declining forest and other natural resources. The colonial legacy of the forestry sector of Bangladesh was planned and, managed as interim projects through donors’ prescriptions. Thus, institutions, management processes and conservation outcomes were problematic. The conventional approach adopted by colonial and post-colonial regimes for forest management also proved to be inefficient due to its top-down management system. The absolute dependency on donor support, and their prescription sometimes worsened the situation both ecologically and socially. Global, regional and local trends supported the need for a different dimension in the governance paradigms. The introduction of a pluralistic approach, known as co-management in protected areas (PAs) is an example of an attempt whereby shared governance mechanism are implemented to attain the desired goals of conservation that will also address the livelihoods and aspirations of communities living in and around PAs of the country. However, in designing future forest and PA regimes the concern of the external aid support and attached conditions remain a reality that needs to be addressed. Adequate attention should be given to our vanishing biodiversity, culture and community livelihoods through devising an appropriate governance mechanism recognizing and supporting local rights, access and participation in the environmental management. It is now time to mainstream the adhoc nature of governance according to our national conservation strategy and policy frameworks in order to achieve the goals and objectives of the Bangladesh NRM sector addressing the human and community right of people in the specific context of forest protected areas management.

Based on the data of A-share listed companies in Shanghai and Shenzhen of China from 2011 to 2018 and the digital inclusive finance index of Peking University (2011-2018), this paper empirically tests the impact of digital finance development on corporate social responsibility in various provinces of China and its impact mechanism. The results show that: (1) the development of digital finance helps to promote the fulfillment of corporate social responsibility; (2) the influence mechanism of the development of digital finance to promote the fulfillment of corporate social responsibility lies in that it reduces the cost of debt financing and leads to the improvement of corporate social responsibility.(3) Further research shows that the positive relationship between digital finance and corporate social responsibility is more significant in private enterprises. At the same time, the impact is more significant in areas with poor market environment. The above research shows that the development of digital finance has a significant positive effect, which will improve the level of corporate social responsibility.

Structural health monitoring has been studied by a number of researchers as well as various industries to keep up with the increasing demand for preventive maintenance routines. This work presents a novel method for reconstruct prompt, informed strain/stress responses at the hot spots of the structures based on strain measurements at remote locations. The structural responses measured from usage monitoring system at available locations are decomposed into modal responses using empirical mode decomposition. Transformation equations based on finite element modeling are derived to extrapolate the modal responses from the measured locations to critical locations where direct sensor measurements are not available. Then, two numerical examples (a two-span beam and a 19956-degree of freedom simplified airfoil) are used to demonstrate the overall reconstruction method. Finally, the present work investigates the effectiveness and accuracy of the method through a set of experiments conducted on an aluminium alloy cantilever beam commonly used in air vehicle and spacecraft. The experiments collect the vibration strain signals of the beam via optical fiber sensors. Reconstruction results are compared with theoretical solutions and a detailed error analysis is also provided.

During public health events, Active Mobility (walking and cycling) plays an important role in securing residents' travel. To enhance the resilience of urban transportation, this article integrates the travel environment elements for walking and cycling and constructs a travel environment for Active Mobility evaluation index system. This article uses survey data from the main urban area of Harbin in the context of the COVID-19 pandemic in May 2022, and combines the Gradient Boosting Decision Tree (GBDT) and Impact-Asymmetry Analysis (IAA) methods to analyze the satisfaction of the travel environment for Active Mobility. It proposes strategies for optimizing the travel environment for Active Mobility, ensuring residents' travel during public health events, guiding them to adopt Active Mobility, and improving urban transportation resilience. This research shows that Active Mobility can enhance urban transportation resilience. In addition, there are differences in resident demand for walking and cycling environments in the travel environment for Active Mobility. Residents are more concerned about the comfort of the walking environment, while they prioritize the convenience of the cycling environment.

The purpose of this paper is to examine the role and impact of public governance on European supranational public policies that seek to foster scientific and economic growth within innovation ecosystems (IEs) through the PITCCH initiative. The PITCCH is a European innovation development initiative funded by Horizon 2020 under the 'Innovation in SMEs' measure.The research methodology for this study is based on a 10-month real-time ethnographic field study of the PITCCH project, which allowed for the observation of the project governance and the capture of the perspectives of innovation-driven small and medium enterprises (i-SMEs) in their engagement with IE stakeholders.The findings of this research demonstrate the role of public governance in providing result-oriented practical support to the IE through the lens of i-SMEs, and they contribute to the existing literature on regional economic growth supported by supranational public policies. These findings have both academic and practical applications. They enrich the current literature on this topic and provide insights for policymakers and governing representatives seeking to implement effective public policies.

This study provides an insightful overview of community-participatory governance and conflict management as instruments for utilizing resources for development in Sub-Saharan Africa (SSA). SSA is a region rich in natural resources but prone to conflict. The study is conceptual and critically engages the application of community governance and conflict management strategies that SSA countries need to adopt. The study praises the notion that community governance is characterized by recognizing and accepting intercultural diversity and creating a democratic institution for promoting good governance and conflict management in SSA. The study recommends that good community governance is required to drive local communities' development, growth, and transformation into a sturdy, innovative, and productive society capitalizing on opportunities. The study voice for the amalgamation of appropriate models and theories of governance cogently in the context of SSA due to the heterogeneity of communities. Therefore, to resolve conflict, conflict management, resolution, and transformation strategies are necessarily needed to accomplish a viable peace to maintain and sustain development.

Today, the digital economy has pursued the required social and economic development, and enterprises can achieve long-term sustainability by relying on the digital platform ecosystem. However, the development of the digital economy and the rapid growth of platform ecosystems have also generated some problems. To study effective digital platform ecosystem governance, this study used the tripartite evolutionary game method and analyzed the changes and effects of platform regulation under different development stages from the perspectives of government, platforms, and enterprises. The results indicate that in the early stages, digital platforms primarily relied on the government’s obligation to regulate. With the digital platform ecosystem’s evolution, the platform organization and settled enterprises’ governance effects gradually appeared, establishing the three common constraints of governance mode. Finally, when the digital platform ecosystem is in its self-renewal period, the government effect is reduced, with the platform itself and settled enterprises taking primary supervisory roles. This study provides reasonable methods for effective platform governance at different stages and enriches the theoretical basis and management practices of platform ecosystems.

This paper investigates women’s empowerment and their active involvement in governance aimed at promoting sustainable development. The study focuses on examining the roles and processes of co-creation of nature-based solutions (NBS) for water management in Milan. Three research directions were explored: 1) to determine gender-based roles within local governance; 2) to detect semantic groups of NBS based on stakeholders' gender; c) to analyze gender-based linguistic and conceptual patterns of NBS. To achieve our objectives, we converted a sample of audio-video interviews of local stakeholders into textual data along with metadata indicating speakers' roles and gender. Descriptive statistics were applied to explore the governance's roles. We employed a combination of textual analysis and network analysis to identify thematic groups of NBS, and applied a word embedding approach to uncover linguistic patterns indicative of semantic sub-structures. The findings revealed significant demographic diversity. Male stakeholders perceive sustainable development as a process driven by the circular economy and the coordination of territorial authorities, while female stakeholders envision a transformative approach rooted in science, culture, and collaboration. The semantic sub-structure analysis highlighted a tendency among male governance to emphasize specialized skills, whereas female governance placed greater emphasis on problem definition rather than resolution.

As the digital era advances, many industries continue to expand their use of digital technologies to support company operations, notably at the customer interface, bringing new commercial opportunities and increased efficiencies. However, there are new sets of responsibilities associated with the deployment of these technologies, encompassed within the emerging concept of corporate digital responsibility (CDR), which to date has received little attention in the academic literature. This exploratory paper thus looks to make a small contribution to addressing this gap in the literature. The paper adopts a qualitative, inductive research method, employing an initial scoping literature review followed by two case studies. Based on the research findings, a simple model of CDR parameters is put forward, and the article concludes with a discussion of a number of emergent issues - fair and equitable access, personal and social well-being, environmental implications, and cross-supply chain complexities - that suggest possible directions for future research.

This paper introduces a theory for the evolution of corporates in which the growth and sustainability strategies are developed simultaneously. Since the introduction of corporate sustainability, it has been an extra cost for risk mitigation and making ‘compensating’ positive impact. The world has reached a tipping point of volatility, mainly due to climate change but also by emergence of COVID-19, so that the applicability of existing corporate structures is under question and these poses high risk to the existence of our planet. On the other hand, the technology cost for sustainable investment has reached a parity in comparison with non-sustainable alternatives. Therefore, our proposed Organic Grow Theory introduces a step-by-step approach so that corporates can grow and be profitable without compromising the ability of future generations to meet their needs. It is concluded that, a new structure for corporate, called Founcorp, would be needed to direct corporates to evolve being a responsible legal entity.

This paper investigates the impact of price and real exchange rate volatility on Foreign Direct Investment (FDI) inflows in a panel of 10 Latin American and Caribbean countries, observed between 1990 and 2012. Both price and exchange rate volatility series are estimated through the Generalized Autoregressive Conditional Heteroscedasticity model (GARCH). Our results, obtained employing the Fixed Effects estimator, confirm the theory of hysteresis and option value, in so far it is found a statistically significant negative effect of exchange rate volatility on FDI. Price volatility, instead, turns out to be positive but insignificant. Moreover, we show that human capital and trade openness are key for attracting foreign capital. From the policy perspective, our analysis suggests the importance of stabilization policies as well as the one of government credibility in promoting trade openness and human capital formation.

"Metaverse" as a term came to the fore in 2021 when Facebook rebranded its corporate identity to Meta, and signaled its intention to invest at least $10 billion in developing the concepts and related products that year. However, there is still little consensus in defining what constitutes the metaverse, although there is a widespread, though not universal, agreement that it will bring a wide range of benefits across society. More specifically, the advent, and continuing evolution, of the metaverse has strategic and operational implications for, and impacts on, industry and business at large. Adopting an inductive, interpretivist approach, this exploratory research article presents case examples of the guidance on the responsible development of the metaverse provided by two IT business services companies. The article identifies the major risks and responsibilities associated with the metaverse and assesses how companies might address these responsibilities. Very little research has been published in this area and this article attempts to make a small contribution to filling this gap in the literature. The article finds that responsibilities are largely in line with those currently associated with corporate digital responsibility, and concludes that the strategic impact and extent of regulatory change will depend on the nature of the metaverse that materialises in the forthcoming decade.

At a basic level, entrepreneurship refers to an individual or a small group of partners that intend to create a new business. Entrepreneurship is at forefront of any competitive economy due to the creation of new products and services that comes from new ideas. In other words, entrepreneurship is associated with economic wealth, growth and innovation. The usage of resources in the creation of new businesses needs to be rational because investors normally are risk averse, and nowadays, the purpose of a new business needs to be for a long-term period, and the usage of resources has to take into mind the possible damage to the planet. In other words, entrepreneurs and the sustainability of the planet are interconnected. Beyond this, entrepreneurs need to take care of the corporate social responsibility of each new business, considering the interests of itself, its stakeholders, and the public. Nevertheless, existing research has not shown in full all the research streams, how they interact with each other and their potential knowledge development. Thus, a literature review on social entrepreneurship and corporate social responsibility in the last decade are opportune. This paper aims to identify research trends in the field through a Systematic Bibliometric Literature Review of social entrepreneurship and corporate social responsibility research. The review includes 69 articles published in the Scopus® database, presenting up-to-date knowledge on the topic.

This article analyzes the emergence of partnerships between corporations and nongovernmental organizations (NGOs) through voluntary product labeling schemes. The economics, management, and business literatures are reviewed to highlight cross-checking, consistencies, and complementarities among these disciplines. The objective is to identify and analyze the motives, risks, and joint benefits of partnering via voluntary product labeling, using examples from the agri-food sector. This study is an attempt to offer a framework of corporate-NGO partnerships by showing that the drivers and risks of each partner merge because each takes a step into the sphere of the other. The main risks – namely, a loss of profitability, credibility and legitimacy – are related to the financial and existential dependency and the asymmetric information between the partners in favor of corporations, inducing an ``NGO-capture'' risk.

Gamification is the use of game mechanics in non-game situations. It is a solution to which businesses are turning more and more, since, among other things, it also responds to the individual's need for fun. What are the prevailing trends and to what extent can it be exploited in the period we are going through? This paper tries to contribute to a better understanding of gamification with main aim to help employees in their work, and businesses to achieve goals and be more competitive.

This article presents a novel sustainable business management technique, emphasizing description and estimation over the outdated profit metric. Due to the intricacies and challenges of implementing the 2019 capital management method based on capital valuation (implemented in 2020–2022), a simpler approach became essential. While it is plausible for organizations to implement capital management based on their valuation, undertaking it with no outside help presents a challenge. The new descriptive method is fundamentally distinct in that detailed monetary valuations of capitals are omitted in favor of description and estimation. This paper establishes the groundwork for applying the new approach in several stages and introduces three new management indicators—the overall accomplishment of management goals index (evaluating management efficacy), the capital level index, and the adjustment (compliance) index—replacing the profit metric. Noteworthy advantages include separating the assessment of management outcomes from the organization's condition, including human and social capital into efficiency evaluations, and removing the profit indicator for management purposes, which prevents resource waste and enhances company efficiency and effectiveness.

Crisis environments, which are becoming systemic, pose significant challenges to smart government strategies. The paper aims to contribute to academic debate by proposing an analytical framework for examining the institutional capacities of smart government systems in addressing local crises. The paper focuses on the recent approach of robust governance and highlights a set of variables that promote effective smart government: contingency planning capacity, analytical capacity, organizational management capacity, and collaborative capacity. The study presents an analytical model for evaluating the robustness and effectiveness of local smart government systems in crises. One of the significant findings of this study has been the identification of critical indicators that inform institutional capacities of smart government systems. By analyzing these indicators, the proposed analytical framework provides a comprehensive approach to assess the preparedness of smart government systems in dealing with crises. Moreover, it can be used to benchmark the performance of local smart government systems in similar contexts and identify best practices for improving crisis management.

Analytical data platform have been used for decades for improving the organizational performance. Starting from the data warehouses used primarily for structured data processing, through the data lakes oriented for raw data storage and post-hoc data analyses, to the data lakehouses − a combination of raw storage and business intelligence pre-processing for improving the platform efficacy. But in recent years a new architecture called Data Mesh has emerged. The main promise of this architecture is to remove the barriers between operational and analytical teams in order to boost the overall value extraction from the big data. A number of attempts has been made to formalise and to implement it in existing projects. Although being defined as a socio-technical paradigm, data mesh still lacks the technology support for enabling its widespread adoption. To overcome this limitation, we propose a new view of the platform requirements alongside the formal governance definition that we believe can help in successful adoption of the data mesh. It is based on fundamental aspects such as decentralized data domains and federated computational governance. In addition, we also present a blockchain-based implementation of a mesh platform as a practical validation to our theoretical proposal. Overall, this article demonstrates a novel research direction of the information system decentralization technologies.

In the present paper some questions related with energy global governance are dis-cussed. These questions are viewed as a part of the broader problematics of globalization. Due to the very complex nature of this problematics the role of philosophy – in particular analytical and science-based philosophy – is emphasized. We underscore the importance of philosophy for the developing global consciousness and – indirectly – for the development of global society.

An increasing number of studies have proposed that corporate social responsibility (CSR) performance depends on how companies apply their resources and capabilities to implement CSR. A firm’s ability to integrate, build, and reconfigure internal and external competencies to respond to environmental changes is its dynamic capability. Implementation of CSR at the strategic level will contribute to a firm’s sustainability. However, the research on strategic CSR is incipient. This study explores possible mechanisms to investigate how dynamic capability influences the performance of strategic CSR in China. By analyzing 134 Chinese listed companies in the period 2017–2019, in this study, we found that firms with a high level of dynamic capability were less likely to adopt strategic CSR practices, and had a low strategic CSR adoption performance. The results confirmed the loss aversion channel, indicating that firms with a high dynamic capability level were loss averse and that managers had a decreasing sensibility in decision-making and allocated fewer company resources in CSR projects. These results can help companies to better understand the dynamic capability and how dynamic capability contributes to the adoption of strategic CSR and performance over time. The policy implications of the study are also discussed.

In recent years, Nigeria is witnessing increasing frequency of flood occurrence with devastating impact translating into significant loss of lives (in Nigeria, over 300 people died in September 2022) and properties. Addressing flood disaster requires holistic approach from policy and governance perspectives, integration of policies and programs and synergies between institutions. Using synergies and eliminating trade-offs, flood governance and policy coherence integrate all relevant policy fields and institutions to achieve common policy outcomes. The objective of this study is to examine and understand how flood governance and policy coherence are approached, as well as institutional design and implementation for coherence in Nigeria. The findings revealed that there is no single flood policy in Nigeria. Due to this, there is no focus and no defined objectives for flood governance, prevention, control, and management, and no imperative for the government to seek both short-term and long-term flood solutions. There is no synergy and coordination among institutions for flood governance in the country. Since the country established the federal ministry of environment in 1999, the environment, floods, and climate-related hazards were given less priority. State and local governments handle most flood disasters and emergencies. Federal assistance is provided, however, when flood disasters exceed the capabilities of local and state governments. This study recommends that across the country, flood policy needs to be designed, formulated, and implemented while assigning governance responsibility and decentralizing policy to state and local governments.

Hippotherapy is a popular rehabilitation method for children with cerebral palsy (CP), which is done by riding an actual horse or a horse riding simulator (HRS) device. Riding a real horse is more expensive than using an HRS device due to its high maintenance cost. However, most HRS devices commonly sold in the market are designed as exercise devices, not rehabilitation devices. Most of them are designed to simulate a horse's walk, trot, canter, or gallop gait at various speeds. Hippotherapy aims to improve the walking ability of CP patients. Therefore, the device should aim to replicate the walking gait of a healthy human, the end goal of hippotherapy. This problem motivates us to design and build a specialized HRS device replicating the walking gait of a healthy human that is suitable for hippotherapy, which is achievable by simulating a horse walking gait with several adjustments. We first studied and observed the walking gait cycle of a horse, then analyzed and derived a formulation of it. We then continue by designing an HRS device using a single electrical rotational motor and mechanical means to replicate the walking gait of a horse, then tune it to an extent to replicate a human walking gait. To measure the performance of our design, we compare the gait of the user when riding our device versus walking.

Numerous researchers acknowledge that occupational pension protects employees. However, the total occupational pension is shared by employees and employers in China, which is a cost. This study aimed to explore the occupational pension on corporate social responsibility (CSR) and organizational resilience. We drew upon insights from cost-stickiness and resource-based theories to develop a model that illuminates how occupational pension affected firms’ stance toward CSR in the context of the COVID-19 pandemic and how this, in turn, has result organizational resilience. This study categorized CSR into strategic and responsive activities based on cost stickiness. We selected a total of 34,145 observations of Chinese listed companies over the period 2010-2023 as a sample to investigate whether occupational pension changes CSR strategies. The results showed that the cost pressure to contribute to occupational pension drove firms to reduce their responsive CSR and boost their strategic CSR. Moreover, strategic CSR improved organizational resilience, but responsive CSR did not. This relationship between occupational pension and CSR was significantly and negatively moderated by the minimum wage and population aging. Whereas, the relationship between CSR and organizational resilience was significantly and positively moderated by digital transformation and marketing capabilities. This study has implications for decision-making regarding high-quality firm development.

Traditional Corporate Social Responsibility (CSR)-programs rarely include participatory components that connect CSR-activities of private companies with their local communities. However, there is an increasing demand to include citizens as well as the resources and expertise of the private sector in the design and implementation of local community planning processes. To assess the potential, opportunities, and challenges of including private companies into participatory community planning at a local level, we analyzed the experiences that we collected during the piloting phase and the commercial roll-out of the ‘Bürgercockpit’-application for citizen participation, as well as the results of a digital CSR-questionnaire that we shared with different companies in Austria. Our research indicates that most of the participating companies are interested in including local communities into their CSR-projects using a digital tool, if this tool is easy-to-use, easy-to-access, and provides a flexible structure to address specific project requirements as well as properly designed features for stakeholder communication and user feedback. The findings of both, the ‘Bürgercockpit’-pilot study and the CSR-questionnaire provided us valuable input for designing a prototype solution of a digital CSR-tool for participatory community planning at a local level as well as recommendations for future research in this topic of growing interest.

As a prominent organizational issue there was limited evidence in the literature about the relationship between organizational strategy, workplace health, safety, and wellbeing, and performance measurement that demonstrate a measurable impact on organizational performance. Whilst the literature reports numerous studies into the relationship between employee engagement and performance, they hardly incorporate workplace health, safety, and well-being within this relationship. This mixed-methods study investigated the relationship between organizational strategy, workplace health, safety, and wellbeing strategy, employee engagement, and strategy efficacy from a corporate perspective. Findings from Phase two, the online survey, revealed a seven-factor HSW Strategy framework. The workplace health, safety, and wellbeing strategy framework provide empirical evidence towards a suitable and valuable framework for high-risk businesses to improve individual and organizational performance.

The objective of this study is to determine the type of governance of the four main agricultural value chains in Tamaulipas, northeast of Mexico. For the preparation of this research used a qualitative design, using a questionnaire and semi-structured interviews to a sample of representatives of the four selected chains. The results showed that in all the studied networks, control and coordination capacity is limited by the influence that has a link on the rest of the chain. In all cases, was that the industrial link is who leads the chains and exert control over the rest of the links. The results showed that, when the industrial link is located close geographically to the rest of the links (chains of rice and sugar cane), the chains showed a hierarchical type, where the industrial exercised dominion over the rest of the links and captures most of the income. On the other hand, in chains where control is exercised by links that are outside the territory (chains of soybeans and sorghum), they function as captive chains, putting the rest of the chain to its influence and control.

Technological innovations and the expansion of Internet access have produced significant changes in the configurations of organizations and, consequently, in the relationships between employees and employers. This new scenario generates the need for greater monitoring in the workplace in order to control inappropriate behavior or situations that may generate misfortunes. Two important problems faced are the dissemination of hate through networks and data leakage that can have social, psychological, and financial impacts. Thus, monitoring tools can be incorporated to assist in surveillance, and thus ensure the achievement of organizational objectives. This paper presents a workplace computer monitoring solution that integrates Spyware techniques, and text sentiment classification, along with a distributed microservices architecture, which aims to collect a range of information and generate alerts to managers regarding hate speech and vulnerabilities. Preliminary tests have been conducted to evaluate the performance of Spyware integrated with prediction models.

Livestock is an integral part of agriculture which significantly contributes to the economic and socio-economic development. Based on its potential in natural resources and human resources, East Kalimantan Province has opportunity to become a beef cattle development area. The development of a corporate-based beef cattle breeding area is an approach which taken toward industrial and business-oriented beef cattle breeding. The concept of breeder corporation will create new strengths such as strengths in human resources, capital, and banking in business development, which can more open the opportunities for the success and growth of the breeder's business. The development of a corporate-based beef cattle breeding area provides opportunities, including: 1) improving the competitiveness and added value of the region and beef cattle commodities in order to support national sustainable food security; 2) strengthening the livestock business system in one area management in a holistic manner; and 3) strengthening breeders institutions in accessing information, technology, public facilities and infrastructure, capital, processing and marketing, so that the concept is expected to be applied in East Kalimantan Province.

All infections are potentially curable as long as the etiological agents are susceptible to antimicrobials. The increased rate at which antimicrobials are becoming ineffective is a global health risk of increasing concern that threatens withdrawal of beneficial antimicrobials for disease control. Increased demand for food of animal origin, in particular eggs, meat and milk has led to intensification and commercial production systems where excessive use and misuse of antimicrobials may prevail. Antimicrobials, handled and used by farmers and animal attendants with no formal education may predispose to incorrect dosages, misuse, incorrect applications and non-adherence to withdrawal periods. A multimethod approach (desk review, field study and interviews) was used. Relevant establishments were also visited. High levels of resistance to penicillin G, chloramphenicol, streptomycin and oxytetracycline have been reported especially for Actinobacter pyogenes, Staphylococcus hyicus, Staphylococcus intermedius and Staphylococcus aureus from dairy cattle with mastitis and in humans. Similar trends were found in poultry where eggs and meat are contaminated with Escherichia coli strains resistant to amoxicillin + clavulanate, sulphamethoxazole and neomycin. An increasing trend of emerging multidrug resistant E. coli, Klebsiella pneumoniae, Staphylococcus aureus, and Salmonella was also found in food animals. An in-crease in methicillin resistant Staphlococcus aureus (MRSA) and extended-spectrum beta-lactamase (ESBL) in the livestock sector in Tanzania have been reported. Specific antimicrobials resistant to were ampicillin, augmentin, gentamicin, cotrimoxazole, tetracycline, amoxicillin, ampicillin, gentamicin, streptomycin, erythromycin, tetracycline, ciprofloxacin, nalidixic acid, azithromycin, chloramphenicol, tylosin, erythromycin, cefuroxime, norfloxacin and ciprofloxacin. An in-creased usage of antimicrobials for prophylaxis, anaphylaxis and therapeutics against pathogens and for growth promotion in livestock, aquaculture and crops production were observed. One Health strategic approach is advocated to combat AMR in the food and agriculture sectors in Tanzania. Practical recommendations include a) legislation review and implementation, b) AMU, AMR and AR awareness and advocacy among stakeholders along the value chain, c) strengthening of surveillance and monitoring programs for AMU, AMR and AR, d) enhance development and use of rapid and innovative diagnostic tests and promotion biosecurity principles and e) good husbandry practices. The utilization of this information to improve public health policies and reduce the burden of AMR will be beneficial.

Corporate Sustainability has garnered increasing attention within the business community, as corporates communicate to influence its stakeholders for building sustainable relationships. There has been a surge in research exploring its connection to firm performance but, existing studies lack a cohesive and concentrated approach. This study employs scientometric and bibliometric methods to analyse scientific production which signals a scarcity of research from developing countries, indicating a need for greater investigation. Focussing on specific subfields of Corporate Sustainability and Firm Performance, we analyze and narrow down the scope of our study to a focussed sample. Employing use of structured methods and PRISMA Protocol, this scientifically rigorous study, points towards identification of research themes linking sustainability practices to firm performance for achieving business excellence. It goes beyond mapping of literature, thereby establishing linkages to Sustainable Development Goals (SDGs). Our analysis reveals clusters centered on Environmental Performance, Firm Performance, Corporate Sustainability Reporting, Corporate Social Performance and Green Supply Chain Management with significant citations related to various SDGs. We make use of time series analysis to determine the future trends of research in the field. This scientometric and bibliometric analysis study contributes to a more focused understanding of the linkages between corporate sustainability and firm performance, emphasizing the need for cohesive research approaches to address the complexities of sustainable business practices and their implications for financial performance and the economy.

Increasingly, firms are expected to implement ESG (Environment, Social, and Governance) mandates to appeal to the global market. However, this requires overcoming practical challenges and capitalizing on emerging opportunities. This paper conducts an in-depth analysis of the ESG practices of leading Korean global firms. The study selects five firms for case studies representing industries such as electronics, automotive, steelmaking, and chemicals. It examines ESG reports, performance indicators, and corporate disclosures of these firms. The analysis reveals the adoption of industry-specific ESG strategies, highlighting how these firms tailor their approaches to address unique industry challenges while aligning with global sustainability trends. Key findings include a strong emphasis on innovative solutions to ESG challenges, the integration of ESG into core business operations, and a balanced approach to economic, social, and environmental responsibilities. This study contributes to a broader understanding of how ESG practices are implemented in various industrial contexts, particularly in the dynamic and evolving landscape of Korean global businesses. It offers valuable insights and benchmarks for global companies, underlining the importance of contextualized and industry-specific ESG strategies in achieving sustainable and ethical business practices

The growing concern about climate change and global warming has driven greater involvement of international organizations, countries, companies, and society in general in acting and ensur-ing the life of our planet and the sustainability of future generations. Sustainability and finance are two concepts that are intertwined through sustainable finance, serving as an instrument that guides financial resources towards achieving sustainable development. Sustainability allows companies to identify risks and opportunities, being responsible for measuring their social, envi-ronmental, and economic impact under a multi-stakeholder approach. One of the three main cri-teria of sustainability is corporate governance, and the main corporate governance body is the board of directors, where the composition of the board and its supervision and monitoring func-tions improve the ESG performance. A relevant aspect within the board of directors is the ade-quate balance of gender diversity on the board, becoming an aspect regulated by laws and cor-porate governance code. This article develops the main concepts related to sustainability, sus-tainable finance and corporate governance describing the current situation of these topics and their relationship, creating a conceptual framework that allows identifying topics necessary for further empirical research and the implication of regulation in the scope of ESG issues.

Disasters such as the 2015-2018 drought in South Africa usually negatively impact agricultural water, especially in smallholder farming systems. This study assessed the availability of irrigation water, performance of irrigation infrastructure, and water governance systems in Genadendal, Western Cape, with a focus on smallholder farmers. Data for streamflow, dam levels, and rainfall were acquired from water institutions and analysed using Microsoft Excel. The performance of the infrastructure and water governance were assessed based on the perceptions of smallholder farmers and key informants. A questionnaire was administered to eight smallholder farmers, followed by a focus group discussion with 15 smallholder farmers. Interviews were conducted with eight key informants who worked in water-related institutions. Qualitative data from the interviews were analysed using thematic content analysis. The study showed adequate agricultural water resources during the 2015-2018 drought period for the smallholder farmers who relied on water from dams. However, smallholder farmers who relied on the Riviersonderend River experienced severe water shortages during the same period. The findings also showed that there was poor performance of irrigation water infrastructure due to inadequate maintenance. Lack of coordination among institutions, insufficient funding, political interference, fragmentation of roles and responsibilities, lack of human resources, and farmers’ lack of participation and commitment in water resources management contributed to the dysfunctionality of irrigation water governance systems, leading to water insecurity. This study recommends adequate funding for the operation and maintenance of infrastructure. Furthermore, water institutions need to support smallholder farmers with training skills in agricultural water management and infrastructure maintenance. Further studies are recommended to quantify the water lost due to the poor performance of water infrastructure and to develop effective water governance in Genadendal.

Views of fire in the contemporary physical sciences arguably accord with Heraclitus’ proposal that ‘all things are an exchange for fire, and fire for all things, as goods for gold and gold for goods.’ Fire is a media, as John Durham Peters has stated, a species of transformative biochemical reactions between the flammable gases found in air, such as oxygen, and those found in fuels, such as plants. Inspired by an ignition source, these materials react and transform themselves and their surrounds into light and heat energy, carbon dioxide, water vapour, char and much else besides. Fire is conjunctural, durational and transformative. Fire is a dialectician, at once consuming living and dead organic matter and providing both the space and ingredients for new and renewed organic life. In this article, we consider the diverse ways in which fire is today framed as a social problem, an ecological process, an ancient tool, a natural disaster, a source of economic wealth and much more. In this way, we seek to explore the value and limits of ‘elemental thinking’ in relation to the planetary predicaments described by ‘the Anthropocene’.

This study investigates the relationship between Corporate Social Responsibility (CSR) dimensions and employees' satisfaction and retention for sustainability in banks. Carroll (1991) proposed a theoretical approach that consists of four components (economic, legal, ethical, and philanthropic) to analyze CSR activities and their effects on employee’s satisfaction and retention in the company. Simple random sampling was used to get the information from 221 participants. The entire form of the dataset is utilized to execute regression and correlation analysis using SPSS. In order to find out the relationship between economic, legal, ethical, and philanthropic factors and employee's satisfaction and retention, regression beta coefficient and correlation coefficients were used to analyze. This study also examines the relationship between job satisfaction and intentions to retain with an organization. The findings demonstrate that the CSR aspects of ethical and philanthropic have a considerable and favorable influence on employee's satisfaction. The outcome also demonstrates a good and prominent influence of legal CSR on the satisfaction of employee's to retain with the firm. Moreover, this study demonstrates that economic aspect of CSR has no significant impact on employee's retention and satisfaction. Correlation analysis depicts that economic CSR is positively and significantly connected with employee's retention and satisfaction. This research came to the conclusion that enhancing employees view regarding CSR activities such as economic, legal, ethical, and philanthropic will increase employee's satisfaction. Therefore, executives and managers in the banks should take steps to influence how employees see CSR areas in order to raise employee's satisfaction and retention in the banks for sustainability.

Clarifying the impact mechanism of digital transformation of enterprises on the M&A efficiency of listed companies can provide a factual basis for improving capital market regulatory policies. Taking the mergers and acquisitions of listed companies from 2007 to 2021 as a research sample, the influence mechanism of the digital transformation degree of companies on their M&A efficiency was studied. The research results show that the digital transformation of listed companies will improve their M&A efficiency. Digital transformation will reduce the degree of mispricing of stocks of M&A companies, curb conflicts between managers and agents of M&A companies, and improve their M&A efficiency. Further research finds that the promotion effect of digital transformation on M&A efficiency is more significant in non-state-owned companies, with a higher degree of financing constraint and high analyst attention. In the future, regulatory authorities should actively promote the digital transformation of listed companies, curb mispricing and management agency problems in the capital market with digital governance, and improve the efficiency of mergers and acquisitions in the capital market.

The objectives of the research are to investigate the characteristics of the board of directors on the financial performance of the enterprise. Using a sample data from 52 construction and real estate enterprises listed on Vietnam stock exchange in the period 2006-2020. Using typical regression methods such as pooled OLS, FEM, REM and assessing the defects of the research model, the FGLS method is selected. At the same time, due to the existence of endogenous phenomena and the nature of interdependence among enterprises in Vietnam, research using the instrumental variables two-step generalized method of moments (IV-GMM) in order to correct for cross-sectional dependence, autocorrelation, endogeneity, and heteroskedasticity in the analysis. Research results suggest that board size, female board members, meeting frequency, and board members' education have a positive influence on financial performance. Moreover, the independence of the Board of Directors increases, the business efficiency decreases. The research also found a positive relationship of tangible fixed assets, and a negative relationship between capital structure choice, firm size and corporate financial performance.

In the age of the digital economy, the security and privacy for multimedia systems issues are increasingly manifested in the form of data. The level of data protection governance capability determines whether the security and privacy of multimedia systems can be protected. In recent years, China has introduced laws and regulations on the protection of personal information, personal privacy, data security, and cyber-security. Although data protection is still to be improved, China has been refining the provisions on data security management through practice and the adoption of supporting regulations.

Governance is one of the most essential instruments for environmental management. Biodiversity is in the core field of environmental governance. Yet environmental authorities are persistently challenged the loss of biodiversity as a very important global issue for several years due to high dependent exposure to risks. The study attempts to relook at the key governance tools that strengthen policies towards managing biodiversity within and around the national park’s survey in Moulvibazar district. The study showed that biodiversity related legislation amended was the highest in Bangladesh for the period of 2010 to 2016. The growth of policy instruments maximized at but in low environmental governance services within the same period. The study assessed that the existing environmental policy instrument is inadequate and sluggish for effective conservation, compared with several others governance tools and various performances are still below par. Governance knowledge is indispensable for biodiversity management but such knowledge is poorly identified. These results reflect the importance of effective governance for transparency that the State provides. The research is to represent a dynamic and adaptable framework that can be applied for collective governance relevant to policy integration, participation and enforcement in order to foster environmental conservation sustainability.

Indigenous Peoples in Canada have shown great strength and resilience in maintaining their cultures and ways of life to date in the face of settler colonialism. Centering the water crises within Indigenous sovereignty and self-determination, we explore the impacts these crises are having on community members. Particularly, the continuous failure of the Canadian government to end the water crises in remote Indigenous communities, Star Blanket Cree Nation, is investigated in this paper. What implications have these water governance gaps had on Indigenous Peoples’ sovereignty and self-determination? We adopted an Indigenist theoretical framework to guide the study. Additionally, a community-based participatory research approach was adopted. To achieve our research goals of investigating the implications of the current water crises for Indigenous sovereignty and self-determination, specific methods of sharing circles were used to gather knowledge from community members, Elders, and knowledge keepers. The research findings strongly highlight the strength and resilience shown by remote Indigenous communities in the face of the current water crises and continuous government failure. Solving the current water crises will involve remote Indigenous communities taking charge of their own water governance through Indigenous-led water governance systems. Additionally, taking steps to rebuild trust through genuine reconciliation will be key. Therefore, listening to remote Indigenous communities and taking collaborative action is fundamental.

Trade-offs in ecosystem services (ES) manifest when the enhancement of one service leads to the diminishing of another. These trade-offs pose a notable challenge, impacting the sustainability of particular socio-ecological systems peri-urban landscapes (PULs). This issue arises from the dynamic processes associated with peri-urbanization, posing threats to natural ecosystems and their services in peri-urban areas. Additionally, the escalating demand for ecosystem services in PULs contributes to these trade-offs. Policy making and planning concerning ecosystem ES trade-offs in PULs should prioritize the promotion of a balance between conflicting services and foster synergies among them. However, it is noteworthy that ES trade-offs in PULs are not given high priority on policy and planning agendas. Knowledge regarding policy development and planning for ES trade-offs in PULs often remains concealed within specific country and regional case studies. Consequently, this research seeks to characterize the ES trade-offs in the selected PUL case studies, with the objective of identifying potential commonalities among them. Furthermore, the study aims to identify: (i) the factors driving ES trade-offs, (ii) challenges pertaining to how policy-making and planning address ES trade-offs in PULs, and (iii) recommendations for enhancing governance practices to better manage peri-urban ES trade-offs. We designed a semi-quantitative survey and collected information about 23 different case studies, located across the world. Answers from this survey were analyzed with the help of Principal Component Analysis approach. The results showed that the most common trade-off occurred between “cultural and provisioning” and “regulating and provisioning” ES. It was found that urban development is the basic driver behind emerging of the examined trade-offs. To tackle this issue at the governance level, the study recommends establishing mechanisms to facilitate collaboration among stakeholders. This should be accompanied by robust dissemination efforts and the promotion of awareness among actors regarding the fundamental concepts of ES and PULs.

This study analyzes the relevance of governance structure for efficiency in revenue collection by Brazilian Water Utilities (WUs). Data was collected from the National Information System on Sanitation (SNIS) for 127 Brazilian WUs, covering a balanced longitudinal panel from 2018 to 2022. Governance structures evaluated included Ownership (public or private) and Corporatization (publicly traded or not). In scientific databases, we did not find studies on the efficiency of specific WUs in collecting customer bills for services rendered and its relationships with this type of governance; thus, this would be the main innovative contribution of the study to the previous literature. In the first stage, the study utilized the Dynamic Slack Based Model (DSBM) to assess revenue collection efficiency. In the second stage, an econometric model with Generalized Estimating Equations (GEE) to explain the efficiency. The findings revealed a global average inefficiency of 50.47% in revenue collection. Corporatization was linked to higher collection efficiencies, while ownership type was significant, but with lower collection efficiency. Factors such as tariff accessibility, urbanization, and the COVID-19 pandemic also influenced efficiency. The study suggests regulatory bodies should consider these insights to implement policies that prevent inefficiencies from affecting the tariff system for services.

(1) E-governance is defined as the application of electronic means in the interaction between government and citizens and government and business, as well as in internal government operations to simplify and improve democratic, governmental, and business aspects of governance. Thus, e-governance is built from a paradigmatic dimension such as e-democracy (relationship between government and citizens) and an operational one such as e-government. The objective was to design and validate an instrument to measure e-governance based on three factors: a) e-administration, b) e-services, and c) e-democracy; (2) Methods: Based on the level of importance given to each factor (sample of 2042 Latin American citizens), as well as the relationships between them, an analysis of the importance of each factor is carried out; (3) Results: After the confirmatory analysis, the definitive instrument with which e-governance can be measured by other researchers and future research is obtained, considering the three selection factors, namely: e-administration, e-services and e-democracy; (4) Conclusions: This research contributes to political science through the design and validation of an instrument consisting of 39 items that can be used to measure e-governance according to the dimensions proposed by the United Nations Educational, Scientific and Cultural Organization.

Resilience governance provides a new governance model for emergency management in higher education institutions facing major public crises. Higher education resilience governance, while achieving short-term objectives such as mitigating external impacts and maintaining core functions, enhances the enduring adaptability of higher education institutions to the increasingly changing natural and social environments. This transformation shifts the emergency management mode in higher education from reactive responses to proactive governance. In terms of value logic, resilience governance upholds the mission of higher education as the primary nurturing ground, ensuring fairness, quality, and sustainability in education. In terms of organizational logic, it emphasizes collaborative cooperation among higher education institutions, government, society, and the market, as well as the integration of functions within higher education institutions and relatively close connections among their personnel. In terms of institutional logic, it relies on both top-down institutional supply and bottom-up institutional demand to support effective participation, resulting in authoritative and complementary behavioral rules. In terms of action logic, it combines vertical coordination mechanisms and horizontal community collaboration to enhance the effectiveness of cooperative governance. Therefore, the highest value should be placed on the safety of faculty and students, and education planning should be imbued with resilience. It starts with organizational adaptability to develop resilient institutions, focuses on orderly transitions to enhance the emergency management system in higher education, and centers on proactivity and collaboration to build a community of action for emergency governance in higher education.

Current acceleration in digital innovations, unexpected challenges in our social interactions, acceleration to virtualization, limitation in our physical spaces, and unpredictable changes in our Old lifestyles - as originated from the COVID-19 global pandemic 2020 - continue to provide us with a framework, rapidly updating under our eyes, of the modifications our world is undergoing by pursuing into a New “digital age”. Or, as many scholars say nowadays, into the New Normal! These are shared and deep changes that concretely stress their effects on how ideally a city should function. Forcing us to reflect on the capability to achieve shared choices and visions for the future by taking vantage from both the New digital platforms and New suddenly opened paths. In the pages of this article authors, through different but shared viewpoints, propose an answer to the topic of "Governance 3.0", addressing the attempt of a radical change of those paradigms, now consolidated, within which the spatial dimensions, in which we live and act, are shaped. Also analyzing the relationship between Technocracy and Democracy as defined by Khanna, it is argued that it is possible to realize new forecasts and acquire a more democratic and participatory (inclusive) dimension of Governance, also thanks to new digital technologies, by exploring the general unconscious "feeling" of people, through anonymous data collection and without any direct or indirect interference with it. The analysis of the "Sentiment", already developed in other fields but easily exportable within the urban discipline, can be considered as the beginning of hybrid practices where digital and analogic find a compromise to make the "Urbs" more attractive and inclusive, while the "Civitas", connected to the Internet, can contribute to the optimization of services, of the "Polis" and a new social/spatial reorganization.

Due to the increasing use of computer equipment, institutions and companies face challenges, such as sensitive data leaks and the spread of hate speech, which have severe consequences for organizations and their employees. Addressing these challenges is essential to avoid financial losses, reputational damage, and impacts on the psychological health of those involved. This paper presents a solution based on microservices for monitoring computers used by employees in organizations, including capturing information from the equipment using spyware techniques and a web application for managing alerts. The solution seeks to detect data leaks, suspicious behaviour, and hate speech. The results of the evaluation indicate that the proposed solution has an efficient data capture time and can identify unwanted behaviour in a short period. The solution also includes applying prediction models to detect hate speech, achieving an average accuracy of approximately 87%. The performance, scalability, and security evaluation demonstrate that the solution is suitable for dealing with data leakage and hate speech challenges in the corporate environment.

The study of the effect of corporate entrepreneurship(CE) which is a key indicator of success in corporate innovation performance(IP) is a central research topic. However, an empirical study on whether various types of government support(GS) have a moderating effect between these two variables is of new interest. This study empirically analyzed the effects of CE on IP and analyzed the indirect effects of GS on CE and IP based on 4000 Korean manufacturing firms. The results showed that all five factors of CE (innovativeness, risk-taking, proactiveness, autonomy, and competitive aggressiveness) had a positive effect on IP. In addition, the moderating effect of GS on the relationship between CE and IP was validated in seven categories: taxation, subsidies, financial support, human resources, technology, certification, and procurement. The results showed that five types of GS, other than financial support and technical support, strengthened the effect of CE on IP. This study provides a basis for establishing a strategy for strengthening organizational entrepreneurship and for selecting and focusing on various types of GS. It can be concluded that for more effective government support policies, direct government financial support or technical support should be more elaborately implemented.

The number of Internet of Things (IoT) applications is increasing at a fast-paced and so is the interest in blockchain-enabled IoT ecosystem. IoT applications make our day-to-day life more efficient, while integrating blockchain into the IoT ecosystem (blockchain-IoT) brings security, transparency, trust, and privacy to IoT applications. Perhaps, smart logistics, smart health, and smart city are some of the potential blockchain-enabled IoT application domains. One of the reasons that is hindering the mass adoption of blockchain-IoT into mainstream applications is the lack of a dedicated governance. Without proper governance and regulations, and because of the obfuscated and concealed cryptographic nature of blockchain, blockchain can be used for various illicit activities such as ransomware, money laundering, fraud and so on. Furthermore, blockchain and IoT are relatively contemporary technologies and paucity of exclusive governance can ultimately lead to lack of confidence in these technologies. Therefore, in order to fully avail from blockchain and IoT integration (blockchain-IoT) and as well as further prevail this integration, governance can play an important role. Proper regulations and standarization are required to benefit from the novel characteristics of blockchain-IoT and avoid blockchain being used for malicious purposes. In this research, we address the role of blockchain in governance mechanisms, governance for blockchain, and finally proposed a vigorous governance framework for blockchain-enabled IoT ecosystem. We also demonstrate the applications of our proposed governance framework through a smart logistics case study. We anticipate that our proposed governance framework can facilitate and encourage blockchain and IoT integration in various application domains.

We are living in a business context characterized by change, which today behaves with an unprecedented intensity, driven by the technological revolution and increased competition. As a result, increasingly large and complex companies are facing profound transformation processes in which the role of the human factor and of managers in particular, due to their high capacity to impact the organization, is essential. In response to this reality, the literature has developed a large number of approaches from different areas of knowledge: from business economics to psychology, including technical disciplines. This article offers a classification of these approaches that provides an overview of research on the role of managers in change management.

Working capital management requires a careful attention by the corporate managers because it plays an important role in corporate stability. Social belongingness of managers induced them to learn from their society, colleagues and from overall industrial movement. They also learn from their peers which have more strategical efficiency. In line with these arguments, the objective of current study is to explores the peer influence on corporate working capital management practices. To making analysis, ten-years data (2009-2018) of non-financial publicly listed firms at PSX were collected and the cash conversion cycle (CCC) uses as a proxy variable of working capital management (WCM). To estimate the regression, an econometric technique named the Generalized Method of Moments (GMM) was used. The empirical findings suggest the significant impact of peer WCM on corporate WCM. It also suggests the significant impact of other variables that determine the WCM. This study recommends social learning policy to corporate managers. They can learn from their peers to manage the working capital. Most previous studies discuss the peer influence on investment decisions, corporate cash holding and financing policy, etc., but no study explores such a relationship specifically in the Pakistani non-financial sector data set.

Developing prosperous and inclusive societies requires a reformulation of the business-society nexus toward sustainability. This means that all economically motivated behaviors of firms need to also consider their social and environmental impact, and all social and environmental policies need to also consider their impact on the economy. With the Companies Act 2013, the Indian government adopted a legislative approach to reconfigure the business-society nexus. Mandating what has been considered discretionary elicited an extensive academic debate. We employ Content Configuration Analysis on 70 local and international English-language book chapters, research articles, reports, reviews, and expert commentaries published between 2013 and 2019 to develop a typology of the advantages and disadvantages associated with the Companies Act 2013. We find that, among the large set of arguments for and against the Act, specific arguments extolling its advantages concurrently appear as disadvantages in other texts. This paradox is indicative of the difficulties of satisfying stakeholder expectations, as well as the complexities corporate responsibility programs face in India. By systematizing the opportunities and challenges associated with the Companies Act 2013, we reveal how, similar to China, context and culture influence India’s socioeconomic development trajectory beyond the conventional market economy canon.

Stemming from the urgency of the actual situation, commercial banks need an effective credit risk management tool to limit risks. The authors went to survey, study and propose a set of factors affecting the ability of debt repayment of individual customers and conducting surveys. The topic uses data sets including 240 observation samples. Using the SPSS software to clean data and run the model based on Maddala's Binary logistics regression published in 1984 to find out the impact of each individual element of customers affecting their ability to repay such debts. Come on. The authors also specify the order of influence of each factor determining the ability to repay individual customers, thereby helping bank managers have a better visual view to make decisions for borrowing accurately, limiting risks.

Enterprises that seek for sustainable development should align economic interests with environmental and social requirements. It is not enough to take into account just these basics components. Technology plays a significant role in company activity. The aim of this article is to highlight the relationship between the dimensions characterising sustainability and to take a deeper look at the structure of the concept of sustainability so that to understand in more detail the completeness of the dimensions of sustainability. For achieving this aim is necessary through the analysis of researchers’ opinions to apply the logical assessment, systematisation, and comparison of information, selects the most important information describing the sustainability of technology, highlights the relationships between the technological aspect of sustainability and other sustainability dimensions, evaluates the technological processes of the corporate product in terms of sustainability, clarifies and presents arguments highlighting the importance of the technological aspect in sustainable business activity, rejects inappropriate arguments, identifies links between the arguments, and, basing on the information, proves and/or formulates anew some logical considerations to justify the full competency of the technological dimension in the sustainable development framework.

In this paper we analyze the relationship between bankruptcy risk and the corporate life cycle in Pakistan from 2005 to 2014. For this purpose, we run a Hierarchical Linear Mixed Model (HLM) for a sample of 301 non-financial listed firms in 12 different sectors. The empirical outcomes reveal that firms during introduction, growth and, decline stages (mature stage) of life-cycle experience higher (lower) bankruptcy risk. Moreover, in juxtaposition with growth stage, bankruptcy risk is higher at the introduction stage of life-cycle. These findings suggest that financial managers should be cautious about the financial fragility of the firm at each stage of corporate life-cycle. The results also entail that Pakistani firms do not follow a sequential pattern in their life-cycle rather they have the tendency to revert to a previous stage or jump to the next stage of life-cycle. This is the first study that empirically examines the association between firm life-cycle stage and corresponding bankruptcy risk and asserts that managers must incorporate the life-cycle effects into their financial planning and decision making for sustainable working of an enterprise.

The concept of policy entrepreneurs has gained increasing attention in studies of climate policy and governance since it foregrounds the role of agency in understanding policy change. However, agency of policy entrepreneurs in the policy process is largely political and conceals the power that shapes how public problems and policies are framed and defined. Thus, policy entrepreneurs should be confronted with the challenge of generating legitimacy, accountability and justice of their actions and the implementation of their targeted policy change. Drawing on political-philosophical theories of liberal and deliberative democracy this paper outlines a conceptual framework for critical analytical as well as normative research on strategies and impacts of policy entrepreneurs. Empirical research on the strategies and impacts of policy entrepreneurs in recent policymaking on climate policy and governance in the EU and Sweden identifies several democratic deficits. In all, the paper brings ideology and politics into research on policy entrepreneurs. It is suggested that not only the strategies used, but also the ideologies of actors that use them, is the causal mechanism that links the policy entrepreneurs to the outcomes, and thus if their advocacy will facilitate or hamper a just transition to climate neutrality and sustainability.

Abstract: The aim of this study was to compare the influence of corporate board characteristics on the extent of environmental disclosure quantity of listed firms in two leading emerging economies in Africa, South Africa (integrated reporting framework) and Nigeria (traditional reporting framework). Methods: The sample was comprised of 303 firms including environmentally sensitive companies purposively selected for content analysis study in South Africa (213) and Nigeria (90). We used both descriptive, multivariate and regression models to comparatively analyze the differences about corporate board characteristics as determinants of the extent of their environmental disclosure quantity. Results: The results reveal a more significant positive association between board characteristics and environmental disclosure in South Africa and less relevant association in Nigeria. Also, the results support that board independence arrangement may serve as bonding mechanisms in weak reporting environments, suggesting a substitutive relationship between board independence and the regulatory framework. Quiet revealing a board with environmental committee show a higher tendency to be ecologic transparent in both countries. However, in a traditional reporting framework, the environmental committee is not enough; its effect was insignificant and highly significant in the integrated reporting framework. Further revealed is the significant positive effect of industry membership influence on environmental disclosure. In all estimated models of South Africa sample show that 45% of environmentally sensitive industries significantly influence environmental disclosure, while 51% is environmentally polluting industries in Nigeria show less concern on environmental disclosure. Interestingly, Audit firm size (Big4) positively and statistically significantly associated with overall environmental reporting in both countries. The results are consistent with stakeholder theory, agency theory, institutional and legitimacy theory suggesting that a strong board size, independent members of the board with auditing experience, the active environmental committee in conjunction with solid audit reputation may reduce information asymmetry. Our findings will be helpful for policymakers and other regulators who are interested in environmental impact reporting.

Sweden has long been hailed as a role model in climate policy. But the new right-wing government supported by a far-right populist party is undertaking a paradigm shift in Swedish climate policy and governance. This paper critically analyses this paradigm shift and its impacts on legitimacy, accountability and justice. These are democratic norms important in the analysis of a just transition to climate neutrality. Severe democratic deficits of the policy process and the policies proposed and adopted are identified, suggesting ‘nasty politics’ characterised by populist, divisive, and contentious rhetoric that entrenches polarization and us/them narratives. Climate scientists and the climate justice movement are discriminated in the policy process, the latter also being accused of terrorism and seen as a threat to democracy by the government. The deficits are partly explained by the neo-corporatist political system of Sweden and the dominance of the (neo)liberal discourse of ecological modernization in Swedish environmental policy, but primarily with the ongoing process of autocratization driven by anti-democratic far-right populist parties throughout Europe. The anti-democratic climate policy reforms in Sweden are foreboding an unwelcome development in the EU given the boost of far-right populist parties in the upcoming elections to the European Parliament in June 2024.

The abstract summarizes the transformative impact of artificial intelligence (AI) on employment in Malaysia, highlighting the need for comprehensive strategies to ensure inclusivity and equitable access to AI-driven opportunities and digital skills training. It addresses the research problem of potential inequalities and marginalization among vulnerable populations due to uneven distribution of AI-related employment opportunities and training. The research objectives focus on developing decentralized strategies tailored to rural communities and marginalized groups, alongside evaluating policy interventions for equitable access. The literature review provides theoretical frameworks emphasizing skill development, understanding structural shifts, fostering inclusive innovation, and promoting collaborative governance. Future research directions include implementing and evaluating strategies in real-world contexts, exploring technological solutions, conducting qualitative research on individuals' experiences, and adopting interdisciplinary approaches. Overall, a multidimensional approach combining theoretical insights, empirical evidence, and stakeholder engagement is essential for developing inclusive and sustainable solutions to harness AI's potential for the benefit of all Malaysians.

The participation of civil society is essential for environmental health policies to be effective. The objective of this study was to know the perceptions of government officials, members of civil society, and academics about environmental health problems and its governance in Bucaramanga Metropolitan Area, Colombia. In the region there is a strong citizen movement that defends the moorland ecosystem (paramo) as source of drinking water, of large-scale mining projects. A multi-method study was carried out including the review of newspaper and scientific articles, a citizen survey, and interviews and focus groups with identified key stakeholders. The findings indicate that government officials prioritize their actions on issues related to air and water pollution and environmental education. In contrast, citizens prioritize water availability from the moorland ecosystem. There are some advances in the management of environmental health, mainly related to greater citizen awareness. The participation of civil society in the environmental health governance must be enforced to broaden the issues of interest and prioritize the activities in the short- and long-term policy planning. An experience between high school students and the academy that measures air pollutants can be the first meeting point with government officials in the pathway to improve the environmental governance in the territory.

The corona (COVID-19) pandemic offers an opportunity for dealing with persistent problems, through a transformative recovery process. It is a crisis that offers opportunities for dealing with three interrelated crises: the ecological crisis (climate change, loss of biodiversity, resource depletion, pollution and ecosystem destruction), the confidence crisis (people losing trust in government, politics, companies, regular news channels, science, each other and the future), and the inequality crisis (the widening of the gap between rich and poor). Our argument is that sustainability transitions will not succeed without a different economy and another social contract with the associated rights and duties of care (for the environment and the well-being of others, including future generations). A different social contract is not only desirable from the point of view of sustainability and fairness, justice and equality, but is also necessary to restore citizens' trust in politics, government, companies and each other. In the paper we discuss mechanisms towards a Natural Social Contract, systemic leverage points for system transformations and possibilities for co-evolutionary governance by actor coalitions interested in transformative change. The combination of those three elements helps to synchronize different agendas and reduce the chance that they will work against each other.

This paper presents the results of a recent study that was conducted with a number of German municipalities/cities. Based on the obtained and briefly presented recommendations emerging from the study, the authors propose the concept of an Urban Data Space (UDS), which facilitates an eco-system for data exchange and added value creation thereby utilizing the various types of data within a smart city/municipality. Looking at an Urban Data Space from within a German context and considering the current situation and developments in German municipalities, this paper proposes a reasonable classification of urban data that allows to relate the various data types to legal aspects and to conduct solid considerations regarding technical implementation designs and decisions. Furthermore, the Urban Data Space is described/analyzed in detail, and relevant stakeholders are identified, as well as corresponding technical artifacts are introduced. The authors propose to setup Urban Data Spaces based on emerging standards from the area of ICT reference architectures for Smart Cities, such as DIN SPEC 91357 “Open Urban Platform” and EIP SCC. Thereby, the paper walks the reader through the construction of an UDS based on the above mentioned architectures and outlines all the goals, recommendations and potentials, which an Urban Data Space can reveal to a municipality/city.

The present study finds the association of board characteristics (such as gender diversity, independence, female chairperson or/and female CEO, and board size) and the quality of Corporate Social Responsibility (CSR) disclosure of the top 100 Pakistan Stock Exchange (PSX) listed companies. Unlike most earlier studies in similar contexts, we have focused on CSR disclosure ‘quality’ and not ‘quantity’. We conducted the content analysis of secondary Corporate Governance (CG) and CSR data extracted from the annual reports of PSX-listed companies across ten industrial sectors from period of 2017 and 2018. Our empirical investigation through univariate and multiple regression analysis with Ordinary least squares (OLS) techniques revealed that all the board characteristics potentially have a significant association in lessening CSR disclosure quality. We acknowledge several research limitations, including the study time period and selected board characteristics. While our study has provided some understanding of the association of board characteristics with CSR disclosure quality of PSX-listed companies, several research gaps still need to be addressed. Future investigators should examine this association through the pre-COVID-19 and post-COVID-19 connections and the inclusion of a systems theory perspective.

Corporate social responsibility (CSR) has become increasingly important for companies in recent years. On the one hand, regulatory frameworks require the disclosure of measures for sustainable management. On the other hand, for long-term corporate success, stakeholders must be strategically engaged in the dialog on sustainability aspects. Social media, and Twitter in particular, offer the potential to foster a meaningful stakeholder dialogue on CSR topics. Due to Elon Musk's acquisition in the fall of 2022, this strategic disruption provides an opportunity to systematically capture the platform's past activities and strategies to synthesize practical information that can guide Twitter usage decision making and be used for research to serve as the basis for future comparative longitudinal studies of changes in usage. We conducted a literature review including 42 papers to contribute to the body of evidence on CSR communication strategies on Twitter across industries and countries by deriving interdisciplinary suggestions for strategic CSR-related stakeholder management. Results cover relevant CSR topics, prioritized stakeholder groups for CSR communication on Twitter and successful communication strategies for companies to obtain beneficial results, such as generating social media capital. The results contribute to the strategic planning and implementation of CSR stakeholder management on Twitter and offer starting points for future studies on social media mining and CSR communication strategies.

The study examines the relationship between corporate social responsibility (CSR) and the corporate life cycle (CLC) of the Chinese pharmaceutical listed companies for the duration of 2010 to 2018. The firm cash flow pattern is used as a proxy for the CLC. The study results indicate that the relationship between CSR and CLC is positive and linear in all the phases of the CLC including, the introduction, growth and maturity stage. Although the relationship is smaller and more significant at the maturity phase. The research further shows that investors incorporating social responsibilities values play a key role in the firm cash flow performance (CFP) across all the firm stages. Whilst, employees espousing social responsibility tenets can only improve CFP in the decline or shakeout stages. Likewise, embedding CSR into the customers group only improves CFP at the maturity stage. Applying the lag effects lead to the same study results. The finding for the bi-directional causality indicates that although CSR can positively influence CFP, CFP is ultimately more associated with the firm unobservable characteristics rather than performance attributed to CSR. On the whole, our study results point to positive causality between CSR and CFP across all the firm life stages and the CSR has a mediating effect on each life cycle.

Recently, the world has experienced severe food insecurity problems with most countries having inadequate access to affordable, nutritious and safe foods. Consequently, many food innovations and technologies have been approved to secure sustainable access to food for millions of people. This study investigated the implementation of two technologies to address food insecurity, namely genetically modified foods (GMOs) and the use of antibiotics in crops and animal production. In particular, the study explored how their implementation can be governed responsibly through approved legislation. Therefore, the knowledge, attitudes and practices as well as the governance of antibiotic resistance risks and GMO foods were assessed. In-depth key interviews were conducted for the qualitative survey with triangulation with quantitative data sources. The findings showed that 46% of the population have little knowledge about GMOs with about 79% indicating that food with GM ingredients were being consumed in the country. The main concerns reported on GM foods by most respondents were impact on environment, human health and adverse effects on traditional farming practices with 36% indicating that it intensifies contamination and 32% indicating that it contributes to loss of biodiversity. Notably, 64%) reported that GMOs are a solution to food security and that they are safe. On the use of antimicrobials mainly meant to prevent diseases and access better markets, respondents perceived their use to be associated with antimicrobial resistance a “large level of risk” (score 2 in a scale of 1-3) (M = 1.85, SD = 1.06). Overall, the study found that efforts towards promoting awareness on antibiotic resistance risks and response in human health is relatively limited as reported by 56% of the respondents. Findings show that most of the respondents have only seen minimal or small-scale awareness campaigns. On governance of the two technologies, 71% and 50% of the respondents reported that scientists and elected officials respectively have the greatest role in governance of GMOs with small scale farmers playing a negligible role. Further, it was noted that all the respondents were knowledgeable in AMR and GMO technologies and these findings are crucial to the advancement of food innovations that are geared towards achieving food security in Kenya. This study highlights the risks associated with the poor governance and implementation of technologies and the need for a framework for technological risk governance that is sensitive to local values and socio-economic circumstances that will benefit the achievement.

The purpose of the study is to empirically analyze the effect of quality of governance on tax revenue in South Africa. This is done by analyzing a time series dataset covering 1996 to 2020. The study used voice and accountability, regulatory quality, government effectiveness, control of corruption, political stability and rule of law as proxies of quality of governance. Multiple regression analysis was performed to test hypotheses. Based on the regression results, all quality of governance variables in South Africa have a negative effect on tax revenue except corruption control. The findings of this study also include policy recommendations. The government of South Africa must design and implement effective ways to combat poor governance, which results in a tax revenue shortfall.

Introduction: Governance, the least studied health system component, comprises a system of rules and processes, and is a key determinant for effective decision making for health care planning. This study aims to identify institutional, legal and policy factors which are either barriers or facilitators for the implementation of integrated mental health in primary care in the India. Methods: Semi-structured interviews were conducted with 33 key informants at the district and national levels with policy makers, state level health care planners and district planners and managers in India. The data were analysed using thematic analysis using the qualitative software NViVO 10. Findings: Participants stated that a conducive environment for mental health service delivery is necessary at the legislative, policy and planning levels, to facilitate integration of mental health into primary care. Amongst other factors, the need for active involvement of civil society and service user organisations, strengthening mental health information systems, and building the non-technical skills of the mental health workforce, were identified as particularly necessary to deliver adequate mental health services.Conclusion: Amidst the favourable policy context supporting collaborative and integrated care in India, this study identified low resourcing, weak collaborations and inadequate information to be crucial for integrated mental health in India at present.

The perceived poor performance of publicly traded companies on their sustainability commitments and the quality of sustainability reporting has prompted stakeholders to consider the economic, environmental, and social impacts of corporate activities. Economic activities have led to various threats in the form of climate change, pollution, greenhouse gas emissions, natural disasters, and other issues that have negatively impacted the environment and stakeholders. Companies are expected to report to stakeholders on their sustainability performance, but reality proves that present reporting falls below stakeholders’ expectations mainly due to its still voluntary nature. The present study aims to provide a literature review of the relationship between sustainability reporting and the role of companies governance, especially observing if climate change requirements and energy-needed changes are being accounted. Results highlight mixed evidence for the influence of board governance attributes, providing interesting insights for research advancement. The study has practical implications for businesses, regulators, governments, and other stakeholders in their policy deliberations and investment decisions. Further empirical studies are recommended to re-examine sustainability reporting using the variables identified as important factors and gaps in this study and other board characteristics to improve the generalizability of the results.

The study is dedicated to analyzing the complex interaction between Artificial Intelligence (AI) and the Internet of Things (IoT) with institutional structures in the context of sustainable development. This work examines the impact of these technologies on economic and social development, identifying their potential advantages and risks. Methodologically, the research relies on information gathering and case study analysis, assessing the impact of technology in various domains, from smart cities to the manufacturing sector. The findings emphasize the necessity of integrating technological innovations into broader social and environmental initiatives, highlighting the importance of institutional transformations for achieving environmental sustainability.

Although numerous articles have been published to address drivers or barriers of corporate social responsibility (CSR), some parts of the world have received less attention. In this study, I reviewed the literature, from 2010 to 2021, to identify drivers and barriers of CSR in the the Middle East and North Africa (MENA) region and compare them with the findings in western countries. (2) Methods: For this study, I used a structured literature review method. By setting the inclusion and exclusion criteria, only 28 articles remained from selected database; (3) Results: The findings revealed some CSR drivers, such as leadership styles, profitability, reputation, moral commitment, and environmental conservation are common in both regions. There are also some differences between CSR drivers, for example religious beliefs, low concentration of ownership, and company characteristics are some of the drivers in the MENA region. Maintaining social license to operate, avoiding the risks of community opposition, pressure from the government, and consumer demand tend to be more important in western countries. Common barriers in both regions are lack of financial resources, cost, lack of CSR knowledge and awareness, and ownership concentration. This review also highlighted that lack of law enforcement, lack of stakeholder communication, lack of management commitment, lack of interests, corruption, and financial debts are some of the addressed barriers of CSR in the MENA region, while cost/benefit ratio, lack of customer interest, and lack of scientific frameworks are the special barriers in western countries. (4) Conclusions: While researchers in western countries have more focus on energy sector, there is a lack of research about drivers and barriers of CSR in the MENA region in several industries, including oil and gas.

This paper explores how the sustainable investment impacts financial returns and economic development in of Asia Pacific and North America, utilizing real data empirically. In academia and industrial field, it is polemical that indeed, the sustainable behavior has economic returns. In order to clarify that, we tested hypotheses with an analysis of seven stock markets, accounting of rates such as ROI, ROIC, and ROA in eleven companies, and GDP/GNI per capita. The results indicate that both financial return and economic development are positively germane to the sustainable investment. Besides, the variance of sustainability to economic development exists, depending on GDP per capita between two regions. We conclude, concerning the sustainability, by corroborating micro perspective for corporate level and macro perspective of economic development in the private and public sector. This research consequence will be interested in both practitioners and researchers in the measurement of sustainability performance

This paper addresses the pressing concern of corporate tax evasion recognized by several nations, employing insights from public choice theory and tax compliance theory. The research aims to evaluate the ramifications of corporate tax evasion on public revenue, public expenditures, tax rates, and the prevailing budget deficit. Methodologically, the study utilizes questionnaire data and employs structural equation modeling for analysis. The findings indicate that tax evasion is significantly influenced by multiple factors, encompassing tax income, public expenditures, tax rates, and the budget deficit. The article offers a comprehensive exploration of both theoretical frameworks and practical implications, contributing valuable insights to the ongoing discourse on corporate tax evasion and its multifaceted impact on fiscal dynamics.

The field of CSR has witnessed considerable growth and established itself as a significant subject in family business literature. However, despite previous reviews exploring this topic from various angles, there remains a crucial gap in understanding the influence of diverse regulatory frameworks and cultural values on the development of literature production and research streams across different regions. This gap holds particular significance for comprehending the latest advancements in this dynamic field, particularly in emerging economies, where cultural norms play a substantial role in shaping the relationship between family firms and CSR. To bridge this gap, this paper conducts a comprehensive review of empirical studies focusing on sustainability in family firms. These studies are organized based on the country of study, and our review encompasses 232 articles published between 1996 and 2023. Utilizing bibliometric software, we systematically group these articles into three distinct clusters: North American studies, European studies, and Asian studies, adhering strictly to our inclusion criteria.

Cooperative organizations try to balance economic viability and Corporate Social Responsibility (CSR) management through strategic policies that involve dialogue, participation and engagement with stakeholders. To measure the impact of CSR management, the electricity sector implements monitoring processes and models, such as the Sustainability Reporting Standards of the Global Reporting Initiative (GRI), which measure contributions to the Sustainable Development Goals (SDGs) of the United Nations 2030 Agenda. This research analyses the strategic management of CSR in the 28 electric cooperatives that market electricity in Spain with the aim of determining their level of commitment to CSR and stakeholder participation in their corporate policies. The analysis is based on the descriptive-exploratory study of the whole population of electric cooperatives. The results indicate that the CSR management of most electric cooperatives is still in an emerging stage within the Value Curve. Importantly, there is a significant percentage of cooperatives that have already advanced towards the consolidating and institutionalized stages. However, most of these social-economy organizations are not developing programs that link their CSR strategies with their priority SDGs and sustainability as commitment to their community.

The present study investigates the decision-making process of investors on the Pakistan Stock Exchange with regard to portfolio construction, explicitly focusing on the incorporation of ESG concerns. The present study employed SmartPLS and structural equation modeling (SEM) to quantitatively assess data received from a sample of 393 out of 400 respondents. Based on the available data, investors participating in the Pakistan Stock Exchange are notably impacted by ESG aspects. The findings of this study hold significance for emerging economy firms, regulators, and investors, both in terms of theoretical and practical ramifications. The study's findings demonstrate a clear indication of investors' significant emphasis on ESG matters. Furthermore, it provides valuable insights for stakeholders who are involved in the ever-evolving realm of sustainable finance within developing countries

Knowledge of the motivations of managers to practice Corporate Social Responsibility (CSR) is a critical issue for those who promote its adoption. The understanding of these reasons is complicated by the fact that there are different ways of defining this responsibility, raising the question of whether there is any relationship between reasons for adopting it and how to define it. To address this issue, a classification of these reasons was constructed and related to a classification of the different ways of defining CSR. A self-administered questionnaire was applied to a non-probability sample of Social Responsibility managers, which included indicators for both classifications. It was found that these managers present all types of motives, with proactive outweighing reactive motives and that there is a significant degree of correlation between the ways of defining CSR and the reasons for doing so. This suggests that managers present coherence in their objectives (motives) and means (practices of Social Responsibility.

This article investigates the impact of the foreign background of women directors on a firm’s corporate social responsibility (CSR) disclosure and performance. Using a dataset on listed firms on Shanghai and Shenzhen stock exchange from 2010 to 2019, we find that corporate boards with a higher proportion of women directors with foreign education experience tend to disclose more CSR information. CSR performance is also improved when there is a greater proportion of women directors with foreign education and work experience on a board. This study provides new insights into integrating stakeholder, social role, and neo-institutional theories to advance the understanding of CSR engagement in emerging economies.

The concept of innovation ecosystems brings to light a whole set of stakeholders that face the entire set of barriers to making new technologies change people´s lives. This research aimed to understand and analyze the innovation ecosystem in organic and agroecological production in the Federal District, Brazil, and its directly influenced area. A questionnaire was applied to 27 institutions identified as the backbone of the innovation ecosystem. The Gephi 0.10.1 software and the Force Atlas 2 network algorithm set up the relationship network. We verified a certain misalignment between expected roles and functions performed by 66% of the stakeholders. Low integration and dispersed relationships in the network were observed with a misalignment around the innovation concept in organic food production. This arrangement of the ecosystem is compatible with the initial stage, in which stakeholders and resources would be spread out and demobilized. Although shared governance is the most effective for an innovation ecosystem, the analyzed ecosystem demands centralized governance with a leading organization. Strengthening strategies were proposed to (i) define leadership, (ii) define roles or competencies, and (iii) strengthen community attributes.

Under the double pressure of climate change and human activities, the restrictions of conservation policies and the increasing area of overlap between wildlife conservation areas and community living areas have led to increase conflicts and contradictions between nature reserves and neighboring communities. Effective management of such conflicts is particularly important in order to achieve reconciliation of conservation and development. In this study, we take the Mikumi-Selous region in Tanzania, Africa as an example, and through questionnaire surveys and semi-structured interviews, we sort out the current situation of conflicts between nature reserves and communities in the region, as well as summarize the means of conflict governance. In addition, we focus on identifying the various factors affecting community residents' protection willingness and protection action, and further verify the relationships among residents' family characteristics, protection costs and revenue, protection cognition, willingness and action through empirical analysis methods. The results show that residents' protection cognition has a significant positive effect on their willingness to protect and their actions, meanwhile willingness to protect also positively affects residents' protection action. In addition, it was found that the protection cost inhibits residents' willingness and action. Our study focuses on the willingness to participate and action of core stakeholders towards conflict governance from the perspective of community governance, emphasizing the key role of community participation in achieving coordinated development of biodiversity conservation and community. It provides a new perspective for mitigating conservation and development issues.

Anthropogenic disturbances interacting with natural disturbances, ecological and socio-economic factors can provoke forest degradation and modulate ecosystem resilience. In Haiti, protected areas recently created to reduce forest loss, require studies about forest dynamics and land use to assure the development of sustainable management policies. We combine field interview with Landsat satellite images of the Macaya National Park collected between 1985 and 2021 to investigate: 1) how much of the original forest area has been converted into agricultural or logged area since 1985; and 2) how do elevation and slope influence the expansion of human-induced land-use changes. Our results indicate an increase of 11.36% in forest cover and a reduction of 75.34% in agriculture class cover, despite the passage of seven hurricanes in the region. Forest recovery was apparently unrelated to elevation and slope, and likely reflected the implementation of new environmental laws and policies with the creation of the Macaya National Park in 1983. Restoration and protection programs contributed to ensure access to financial resources, technical assistance and new technology, thus promoting a shift into a more resilient forest system. This study brings hope for forest conservation in Haiti by showing that positive results can be achieved through inclusive collaboration.

This research seeks to understand the impact of digital platforms on the governance of smart cities. It uses the Scaffold of Popular Participation to classify digital platforms and better understand participatory governance in cities, its benefits and complications, correlating them with the SDGs of the 2030 Agenda. It was also possible to list points of attention for the development of digitization in the public sector, including in Brazil. It concluded that the digitization of public services is in progress, pressured by the civil body for greater transparency and participation. In addition, the platforms must be guided by civil inclusion in the discussion of public policies, by the training of intelligent citizens and by sustainable guidelines that guide the themes addressed. In contrast, platforms can also facilitate deception and popular manipulation, which represents a high risk if used for this purpose.

As the world’s second largest economy, China ranks amount the world’s top nations when it comes to carbon emission, and therefore its attitude towards climate change is closely followed by all parties concerned. There have been few researches on the role of environmental governance in low-carbon city transformation process, especially the Chinese one. This paper analyses the role of government environmental regulation played in the low-carbon city transformation process by taking Shenzhen as the research object. One of the world's youngest super cities, it also happens to be the lowest carbon emission intensity city in China. Striving to explore green low-carbon development path for the whole country, Shenzhen provides practical experience for countries to cope with global climate change. However, its efforts to reduce the total carbon emissions failed, but it emphasized the carbon emission intensity, which is consistent with the international commitments made by the central government. China’s policy towards handling climate change relies on hierarchical governance arrangement. The strength of the NGOs in the country is weak and incomparable with the government’s, which has mastered most of the resources and is just a reality in China.

This paper aims to argue the fundamental significance of education in addressing notable gaps in the constitutive, performance, and evaluation criteria for corporate social responsibility (CSR) and endeavours to showcase the complementarity between education, human security, sustainable human development, and the pursuit of CSR as an ideal normative paradigm. An abstractive approach to studying CSR engages with corporate philanthropy, which has not been helpful outside traditional CSR paradigms without looking at key dynamics that can robustly underpin successful CSR. It relies on the systematic analysis of written data sources to theoretically explore the central significance, and complementarity between human security, education, and human dignity and how they can orchestrate a holistic CSR paradigm. In 1994, the UNDP in formulating the human security doctrine recognised the syncretic correlation between human security, education, and sustainable human development as fundamental elements that should underpin CSR. This paper contends that these are necessary intrinsic components of human dignity as the central factor that justifies a multi-dimensional and proactive approach to CSR. Despite the criticisms against human security, this paper identifies it as an important concept that could instrumentally orchestrate a model of CSR that uniformly mainstreams sustainable human development and human dignity that leverages education which has routinely and traditionally been seen as a constitutive component of CSR. It reveals how a holistic path to CSR can reinvigorate the central pillars of human security and human dignity using education as a springboard and makes a compelling case for supporting explicit references to education in company law with appropriate human security informed constitutive, performance, and evaluation criteria which are absent in existing legally orchestrated CSR.

The purpose of this paper is to explore the impact on corporate social responsibility when Jordanian banks disclose risks. The main objective of the study is to investigate the relationship between risk disclosure and corporate social responsibility in the banking sector in Jordan. To achieve this goal, data was collected from 23 Jordanian banks listed on the Amman Stock Exchange (ASE) over a period of 10 years, from 2010 to 2019. The data was analyzed using a regression model with four independent variables that represent the risk disclosure; corporate social responsibility was used as the dependent variable. The study also built in controls for the age of each bank, its size, leverage, and ROE, to ensure that the results were not affected by these factors. The results of the study show that all independent variables are positively correlated with corporate social responsibility. This suggests that disclosing risks is an effective way to improve corporate social responsibility in the banking industry. The findings of this study have important practical implications for bank managers, future researchers, and policymakers. The study also highlights the importance of future research in this field in order to understand the relationship between risk disclosure and corporate social responsibility in other countries and within other sectors of industry.

Traditional travel agencies and tour operators are recognized as relevant stakeholders in the tourism distribution chain, even though their role as transforming agents in the achievement of more sustainable tourism is beginning to be accepted. This document collects the main topics and the most recent approaches from the academic literature in its analysis of Corporate Social Responsibility (CSR) practices developed by these intermediaries. The work has been structured around six recurring themes in most of the studies carried out: the new intermediaries that operate on the Internet; the role of travel agencies and tour operators in tourism sustainability; the influence of the size of the company; CSR as a disruptive innovation in this sector; the potential of the sustainable tourism supply chain; and the motivations and attitudes of the managers of these businesses when they engage with responsibility. This last topic is developed in greater detail since it is closely linked to the previous ones and dictates in most cases the meaning and function of the sustainable performance.

As the demand for a more sustainable society increases, adopting a sustainable banking approach serves as a competitive advantage for banks that are focused on attaining bank loyalty. This study revolves around understanding the role of sustainable banking practices on bank loyalty, while exploring the mediating effect of corporate image in the relationship between sustainable banking practices and bank loyalty. 511 data derived from customers of the banking sector was adopted for this study. Result from the structural equation modeling shows that sustainable banking practices positively and directly affects bank loyalty and corporate image, corporate image directly and positively affect bank loyalty, and also mediates in the relationship between sustainable banking practices and bank loyalty.

Cambodia is a predominantly agrarian society, with a majority of the population residing in rural areas and relying on agriculture for food and income. The primary sources of food for the Khmer society are rice and fish. However, the country faces vulnerabilities due to climate change, natural disasters, impacts of hydropower and infrastructure development, and land grabs, which disrupt food sources and the livelihoods of local communities. Since 2015, the Royal Government of Cambodia (RGC) has been actively promoting rice production for export, resulting in increased rice farming seasons and annual rice production. Despite these efforts, a significant portion of the population still experiences food insecurity. Therefore, this study aims to explore the reasons why food security issues persist despite the government program to increase rice production. The study involves a review of existing literature and an examination of food security in three provinces in the Cambodian Mekong Delta. It concludes that, on the one hand, the increased rice production has increased food availability, but access to and utilization of food have been challenged by indebtedness, increased cost of production and migration, and on the other hand, the rights to foods have been challenged by land crabs, water conflicts, and lack of sectoral integrations of food systems; and compounded by climate change and environmental degradation, which all contribute to food security.