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.

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.

The refugee crisis has been one of the most challenging problems in the European in recent years, causing sudden and significant political turmoil in most of its member states. Notwithstanding the international treaties on refugee protection, a crucial issue is the reluctance of many local commu-nities to offer refugees access to the labour market and daily social activities. In addition to the dif-ficulties regarding social acceptance, there are also many other legal, social, ethical and political obstacles for refugees. This discussion is mainly limited to the realm of politics and ethics with very few references to the field of management, Corporate Social Responsibility (CSR) and corporate sustainability (CS) where the issues of marginalized people, minorities and vulnerable people are frequently addressed. To fill this gap, this article aims to discuss the role of CSR and CS in over-coming obstacles for refugees in their effort to integrate into the labor market. Through a narrative literature review and snowballing techniques, a theoretical framework is developed to outline the ways that CSR and CS can assist refugees in overcoming different types of obstacles in host coun-tries. Finally, in the discussion, ways in which CSR and CS literature could play a critical role in this discussion are highlighted and how the private sector could relieve the refugee crisis through CSR strategies.

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.

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.

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.

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.

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.

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.

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.

Early childhood may be a stressful period for families with a significant impact on parents’ mental health and the child’s healthy development. The goal of the SKKIPPI cohort study was to assess the occurrence and determinants of psychosocial stress and mental health disorders in parents as well as in their offspring in early childhood in three German regions. Based on random samples from three residents' registration offices, parents with infants up to 12 months of age at the time of sampling, were invited to participate in the study. A screening online questionnaire was newly developed, available in four languages, to assess common psy-chosocial stressors and mental health problems of parents with small children. The study enrolled 4,984 mothers and 962 fathers. The most common potential psychosocial stressors at baseline were professional problems (mothers 22%, fathers 33%), lack of social sup-port (20%, 14%), and severe, negative experiences in childhood (22%, 16%). Obses-sive-compulsive thoughts (21%, 16%), depressive (9%, 9%) and anxiety symptoms (11%, 7%) were the most frequently reported mental health problems by both parents. Regulatory prob-lems of the child were reported by between 1.5% and 5.1% of parents. The SKKIPPI study showed that a substantial proportion of parents are burdened by psychoso-cial problems and suffer from mental health problems in the first years after birth. Early pre-ventive and low-threshold support measures should be available in the health and social care system. The newly developed questionnaire can be used to screen in the relevant populations in order to avoid disturbances in the mother-child attachment.

This qualitative research investigates the influence of Corporate Social Responsibility (CSR) on Supplier Relationship Management (SRM) within the e-commerce sector. Through semi-structured interviews and secondary data analysis, the study explores motivations, challenges, impacts, and strategic outcomes of integrating CSR practices into supplier relationships. Motivations for adopting CSR include ethical considerations, regulatory compliance, and meeting stakeholder expectations, reflecting a strategic alignment with corporate values and societal demands. Challenges such as resource constraints, regulatory complexities, and cultural differences highlight operational hurdles and strategic considerations e-commerce firms face in implementing CSR initiatives effectively. The study reveals that CSR enhances trust, collaboration, and risk mitigation within e-commerce supply chains through transparent communication, shared values, and ethical practices. Strategically, CSR contributes to enhanced brand equity, competitive advantage, and long-term value creation by differentiating firms in competitive markets and attracting socially conscious consumers and investors. However, economic trade-offs, stakeholder divergence, and operational complexities require firms to adopt adaptive strategies that balance short-term financial goals with long-term sustainability objectives. The findings suggest avenues for future research exploring longitudinal impacts of CSR on supplier relationships, cross-sectoral comparisons, and technological advancements in CSR-driven SRM practices. Practically, e-commerce firms should prioritize strategic alignment of CSR initiatives with core business objectives, engage stakeholders in CSR strategy development, and embrace continuous improvement to foster ethical conduct, stakeholder trust, and sustainable business practices.

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.

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.

This qualitative research explores the influence of Corporate Social Responsibility (CSR) on supply chain sustainability within the renewable energy sector. Through a comprehensive review of existing literature, key themes and patterns are identified, shedding light on the complex dynamics and interrelationships inherent in CSR practices and their impact on supply chain sustainability. The findings highlight the critical role of CSR in driving environmental sustainability, social equity, economic viability, governance mechanisms, and technological innovation across renewable energy supply chains. Environmental sustainability emerges as a priority, with CSR initiatives focusing on reducing carbon emissions, promoting clean energy technologies, and adopting sustainable sourcing strategies. Social equity is emphasized through stakeholder consultation, transparent decision-making, and investments in community development. Economic viability is addressed through considerations of brand reputation, financial performance, and regulatory compliance. Governance mechanisms and regulatory frameworks play a crucial role in shaping CSR practices, with collaborative partnerships and policy advocacy driving industry-wide change. Technological innovation, particularly the integration of blockchain, IoT, and AI, enhances transparency, traceability, and accountability in supply chains. The study concludes by discussing theoretical implications, practical insights, limitations, and avenues for future research, highlighting the importance of CSR in promoting sustainable development in the renewable energy sector.

We examined how combinations of corporate social responsibility (CSR) activities lead to high performance in Korean companies. This study addressed two related questions to expand our limited knowledge in this area. The first was what combinations of CSR activities achieve high performance. The second was to identify how CSR activities form an interdependent system, depending on different corporate situations. Korean Economic Justice Institute index data, from 2012 to 2018, were used with fuzzy set qualitative comparative analysis, and the results revealed several effective CSR activity factor combinations under given strategies and management environments. Companies with high performance exhibit complementarity between social contribution, environmental management, fairness, and employee satisfaction. By contrast, companies with low corporate performance show no complementarity between relatively unrelated activity factors. For companies whose CSR activities lead to low financial performance, most of the causal pathways focused only on activities at the primary stakeholder level, with weak diversity of CSR activities’ combinations at the primary and secondary stakeholder levels. These results indicate not only the appropriateness of CSR activity factor combinations for companies’ strategy and management environment contexts, but also their effectiveness, and are expected to provide companies with significant implications for CSR activities.

The commitment of the EU to Corporate Social Responsibility (CSR) is projected in the EU law about annual reporting by businesses. Since EU member states further develop this framework by their own domestic laws, annual reporting with CSR information is not unified and just partially mandatory in the EU. Do all European businesses report CSR information and what public declaration to society do they provide with it? The main dual purpose of this paper is identifying the parameters of this annual reporting duty and studying the CSR information provided by the ten largest Czech companies in their annual statements for 2013-2017. Based on legislative research and the teleological interpretation, the current EU legislative framework with Czech particularities is presented and, via a case study exploring 50 annual reports, the data about the type, extent and depth of the CSR is dynamically and comparatively assessed. It appears that, at a minimum, large Czech businesses satisfy their legal duty and e-report on CSR in a similar extent, but in dramatically different quality. Employee matters and adherence to international standards are used as a public declaration to society more than the data on environmental protection, while social matters and R&D are played down.

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 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.

The modern technologies require the need to analyze the opportunities for improvement the integration of digital technologies in CSR activities in the context of added values be-tween business and science in perspective, incl. the future digital society. The main goal of this article is to identify the current state of research on the integration of digital technolo-gies in CSR activities in business, as well as to prepare recommendations for further re-search and practice. A systematic literature review and bibliometric analysis of 129 scien-tific articles published between 2014 to 2023 was performed. The bibliometric analysis was organized in two directions: descriptive and performance analysis, through which we can study the contribution of the analyzed objects to the given scientific area, and science mapping, which studies the relationships among them. The results indicate that the com-panies use more frequently artificial intelligence, blockchain, the Internet of Things and other technologies to increase the efficiency and impact of their CSR activities. In addition, this research reveals the basis of bringing forward the new trends for future publications, which shall upgrade and enrich the theory and practice.

Accounting studies neglected to link corporate social responsibility to accounting information, the theoretical background revealed the study gap and the paper referred to it in the question: Do the corporate social responsibility CSR dimensions affect the accounting information quality? as the study aimed to reveal the effect of corporate social responsibility dimensions (economic, ethical, legal, and philanthropic) on accounting information quality (relevance and reliability) in banks in the Riyadh Governorate in Saudi Arabia. The researcher used a questionnaire to collect data from the study sample, and the data analysis was done using SPSS and smart partial least squares (pls), and its reliability and validity have been confirmed. Result revealed a positive effect of CSR (economic, ethical) dimension on the relevance of accounting information, a negative effect of CSR Legal dimension on the relevance of accounting information, and no effect of CSR philanthropic dimension on the relevance of accounting information, a positive effect of CSR (ethical, philanthropic) dimension on the reliability of accounting information and no effect of CSR economic and legal dimension on the reliability of accounting information.

This study focuses on a sample of Chinese listed companies from 2019 to 2020 to explore the relationships among corporate social responsibility, financial constraints, and financial performance. In addition, we discuss five factors affecting financial constraints. We also analyze the types of enterprises that can improve their financial performance by implementing corporate social responsibility keeping in mind the factors that lead to a high degree of financial constraint. The results indicate that: 1. The degree of financial constraints has a negative and significant impact on financial performance; 2. There is a reverse relationship between the degree of financial constraints and the effectiveness of corporate social responsibility measures; 3. Enterprises with high financial constraints (due to lower financial slack and revenue growth rates) can significantly improve their financial performance through the implementation of effective corporate social responsibility programs. 4. Enterprises with high financial constraints, caused by financial slack and revenue growth rate, can significantly improve their financial performance by implementing corporate social responsibility programs.

This study takes a two-echelon agricultural products supply chain (APSC) composed of an agricultural product processor (processor) and an agricultural product supermarket (supermarket) as the research object. In order to ensure the stable supply of high-quality agricultural products, this paper considers both fairness concern and corporate social responsibility (CSR), and establishes four Stackelberg game models with or without considering fairness concern and CSR, and obtains the influence mechanism of fairness concern and CSR on bilateral quality efforts in APSC through comparative analysis and numerical analysis. Research shows that the supermarket’s fairness concern can take the role of "profit distribution mechanism", but it is not conducive to improving bilateral quality efforts resulting in the inability to improve market demand, and it is not conducive to improving the utility of the supply chain system and consumer surplus; both members of APSC sharing CSR can not only improve the quality of agricultural products and promote the expansion of market demand, but also can achieve Pareto improvement of both profit of all members and supply chain system. Besides, The CSR shared by both members has a greater impact on bilateral quality efforts decision than the supermarket’s fairness concern, and thus the positive effect of CSR can overcome the negative effect of supermarket’s fairness concern.

Without doubt, the social and environmental business impact will become more important as the governments cannot take care about these problems. Thus, launching the EU Green deal rules, World Global Sustainable Development Goals, corporate social responsibility (CSR) activities and strategies are part of this global commitment. Additionally, CSR is strongly connected to the exploration of (social) market awareness and technology development and application as it focusses on social, environmental and economic business impact. The main goal of the paper is to verify that contemporary greener CSR strategies are beneficiary activity for high-tech companies because of better competitive advantages acquisition through management of corporate reputation risk and patenting innovative technologies. The structure of the paper is the next: 1. Introduction – explanation the previous researches that explore the relation: CSR strategy – high-tech company competitiveness; 2. State of art – exploring the corporate reputation and patent rights as factors in CSR strategy; 3. Patent monopoly and CSR – research the connection between reputation risks of patents rights and CSR strategy; 4. Business performance and CSR reporting – briefly research methodology is presented as some results from Bulgarian companies; 5. Discussion and conclusions – summarizing a methodology for patent rights and reputation risk management for better CSR effects.

The purpose of this research is to understand the relationship between green business ethics, green finance, and sustainable business performance, and to evaluate the role of corporate social responsibility (CSR) in this relationship. The impact of the damage inflicted on nature's functioning order is being felt much more strongly today. In light of these realities, companies are required to place greater emphasis on sustainability principles not just out of financial concerns but as a result of corporate social responsibility. In this context, focusing on the role of corporate social responsibility in sustainable business performance is the main goal of this research. Quantitative research methods, specifically the cross-sectional survey method, were employed for data collection and analysis. For this purpose, a convenience sampling method was used to select 427 white-collar employees working in industries operating in Türkiye as the sample for this study. The data collected through surveys were analyzed using the AMOS 24 statistical program. The findings underscore that green business ethics and green finance have a significant impact on corporate social responsibility and sustainable business performance. Additionally, it was determined that corporate social responsibility plays an intermediary role in shaping sustainable business performance. These findings are expected to provide an important foundation that can guide both employees and managers in developing awareness about green policies and sustainability, emphasizing the importance of green policies in the working life.

Model-based fault diagnosis serves as a powerful technique for addressing fault detection and isolation issues in control systems. However, diagnosing faults in closed-loop control systems is more challenging due to their inherent robustness. This paper aims to detect and isolate actuator and sensor faults in the cascade electro-hydraulic control system of a turbofan engine. Based on the fault characteristics, we design a robust unknown perturbation decoupling residual generator and an optimal fault observer specifically for the inner and outer control loops to detect potential faults. To locate the faults, we analyze the steady-state propagation laws of actuator and sensor faults within the loops using the final value theorem. Based on this, we establish the minimal-dimensional fault influence distribution matrix specific to the cascade turbofan engine control system. Subsequently, we construct the normalized residual vectors and monitor its vector angles against each row of the fault influence distribution matrix to isolate faults. Experiments conducted on an electro-hydraulic test bench demonstrate that our proposed method can accurately locate four typical faults of actuators and sensors within the cascade electro-hydraulic control system. This study enriches the existing fault isolation methods for complex dynamic systems, and lays the foundation for guiding component repair and maintenance.

This paper analyzes the relationship between corporate social responsibility (CSR) and social impact within the oil industry in an emerging market (Peru). Following the emerging literature on the social impact field, and using the case study methodology, the findings show that the expected positive relationship is diverse depending on several factors. Specifically, the results reveal that companies must focus on community and environmental responsibility, together with stakeholders' involvement to achieve social impact. However, when companies are weak in any of the previous factors, then the social impact is only partially accepted or even withdrawn.

This article explores the question of the rate of digital progress in the context of the labor market. Specific features of the current situation are indicated: temporality of socio-technological transformations, which is becoming less and less compatible with the harmonious development of man and society; the pace at which machines acquire intelligence; total devaluation of mental labor; unresolved issue of the role of man in the world of intelligent machines; the criticality of the problem of the labor market, due to its global nature, social significance and the rate of socio-technological changes. It is emphasized that these circumstances in the short term threaten the sustainable development of the global society, whose reactions to the transformation of technological and socio-economic infrastructure are significantly lagging behind. It is concluded that there is an urgent need to strengthen social responsibility, determined by the new ethics of relations between humans and machines with AI, supplemented by the primacy of the dignity of the social role of humans. The authors point out the urgent need to revise ideas about work as the main purpose of a person and about realization in the profession as the main factor that determines the self-esteem of an individual and his social status.

Background: Patients with mutations in the monocarboxylate transporter 8 (MCT8) suffer from Allan-Herndon-Dudley syndrome (AHDS), characterized by developmental delay and a highly disabling movement disorder. Despite the potential of thyroid hormone derivatives to overcome the transporter defect, current trials did not achieve patient-oriented therapeutic goals. Objectives: Since most neurological symptoms are related to the dopaminergic system, we investigated the role of dopamine and its metabolites in MCT8 deficiency with regard to pathophysiology and potential therapeutic strategies in an observational cohort study. Methods: We present longitudinal data from the DEEPTYPE registry of ten patients with video-documentation, standardized phenotyping, cerebrospinal fluid analysis, treatment response to levodopa/carbidopa supplementation, and neuroimaging data. To establish a cell-based model for pathophysiological studies, we differentiated healthy human induced pluripotent stem cells (hiPSCs) into dopaminergic neurons. Results: Children presented with signs of parkinsonism in childhood, including hypokinesia, hypomimia, inability to sit or stand, rigidity, dystonia, and autonomic dysfunction along the classification of Leuzzi and colleagues. Cerebrospinal fluid homovanillic acid concentrations were decreased (n=11), suggesting isolated dopamine pathway impairment. Six out of seven patients responded favorably to levodopa/carbidopa supplementation and we did not see any adverse drug reactions. Our cell-based studies showed that hiPSC-derived dopaminergic neurons expressed MCT8 and produced quantifiable levels of biogenic amines. Conclusions: Parkinsonism is part of AHDS's clinical presentation and may be amenable to treatment. The precise impact of MCT8 deficiency on the dopamine metabolism needs to be further elucidated, e.g. by using patient iPSC-derived dopaminergic neurons in future studies.

Intermittent religious fasting increases a risk of hypo- and hyperglycemia in individuals with diabetes, but its impact in those without diabetes is poorly investigated. The study aim was to examine the effects of religious Bahá'í fasting (BF) on glycemic control and variability and compare these effects with time-restricted eating (TRE). In a three-arm randomized controlled trial, 16 subjects without diabetes were assigned to a BF, 16:8 TRE or control group. Continuous glucose monitoring and food intake documentation was conducted before and during the 19 days of intervention, and 24-hour mean glucose, glycemic variability indices, and glucotypes were assessed. BF and TRE groups, but not the control group, markedly reduced the daily eating window while maintaining macronutrient composition. Only the BF group decreased caloric intake (-677.8 ± 357.6 kcal, p=0.013), body weight (-1.92 ± 0.95 kg, p=0.011) and BMI (-0.65 ± 0.28 kg, p=0.006). Higher maximum glucose values were observed during BF in the within-group (+1.41 ± 1.04, p=0.039) and between-group comparison (BF vs. Control: p= 0.010 and TRE vs. BF: p= 0.022). However, there were no alterations of 24-hour mean glucose, intra- and inter-day glycemic variability indices, or glucotypes in any group. Proportions of time above and below range (70-180mg/dl) and HbA1c values remained unchanged. BF and TRE do not exhibit negative effects on glycemic control and variability in subjects without diabetes.

The present research endeavours to examine the impact of customers' perceptions regarding a firm's dedication to corporate social responsibility (CSR) on their allegiance to particular banking brands. The mediating factors of brand credibility and image help to facilitate the indirect relationship between corporate social responsibility (CSR) and brand equity, which is the focus of this study. The objective of the research is to investigate the plausible causal association among perceived corporate social responsibility, brand image, brand credibility, and brand equity. The study's data was obtained by conducting a survey among a sample of 320 banking customers in Ethiopia. In order to perform a thorough examination of the data, AMOS version 24.0 and structural equation modelling (SEM) methodologies were employed. The present research endeavours to broaden the conventional comprehension of the advantages that corporate social responsibility (CSR) offers to customers. It aims to address a void in the current literature by scrutinising the impacts of customers' perceptions of CSR, brand credibility, and brand image on their allegiance towards particular banking service brands. The findings of this study carry substantial implications for financial institutions, and the conclusions derived from the results are of considerable significance.

This study investigates the relationship between authentic leadership and socially responsible behavior among employees in Saudi Arabia's service sector. Utilizing social cognitive theory as the theoretical framework, the research proposes that authentic leadership indirectly influences socially responsible behavior through psychological empowerment and psychological capital as parallel and serial mediators. Additionally, the study examines the moderating effect of CSR perceptions on these relationships. A cross-sectional survey was conducted with 349 professionals from the service sector. The results, analyzed using partial least squares structural equation modeling (PLS-SEM), revealed that authentic leadership does not directly impact SRB. Instead, the relationship is fully mediated by psychological empowerment and psychological capital. Moreover, CSR perceptions significantly moderate the relationship between authentic leadership and psychological empowerment, as well as the indirect effects of authentic leadership on SRB through psychological empowerment and psychological capital. The findings highlight the importance of fostering an authentic leadership style and how psychological resources of empowerment, and psychological capital carry forward this effect to promote SRB in the service sector. Additionally, the study underscores the role of CSR perceptions in strengthening the impact of authentic leadership on employee outcomes. The research contributes to the literature on leadership, CSR, and employee behavior, and offers practical implications for organizations aiming to enhance their social responsibility initiatives.

Colombia has initiated the process of participating in the environmental projects of the United Nations global agenda for the mitigation of climate change and the protection of biodiversity. Consequently, organizations within the solidarity sector have devised projects with the objective of aligning themselves with regional programs and of promoting leadership in the rural development through solidarity-based environmental initiatives. These include the organizations Canapro Ambiental, Cooperación Verde and Cootregua, which have participated in and accompanied local environmental projects. This study has identified the common elements related to the principles of organizational design proposed by Elinor Ostrom as a result of the adoption of Corporate Social Responsibility (CSR) for the purpose of a sustainable growth. The above findings serve to corroborate the relevance of the principles of organizational design as a qualitative assessment methodology for environmental solidarity initiatives. In particular, the methodology demonstrates the value of supporting the objectives of environmental sustainability and governance in the long term, by means of the strengthening of Corporate Social Responsibility (CSR) for the purposes of the solidarity ecosystem.

Nigeria's upstream oil and gas sector is extensively contributing to the economic growth of the country, but the sector is plagued with challenges around corporate social responsibility (CSR) and taxation practices. Petroleum Industry Act (PIA) is introduced to tackle these challenges towards promoting sustainable development in Nigeria. The aim of this study is to explore the PIA’s provisions on CSR and taxation, identify the Act’s implementation challenges and improvement opportunities, propose an integrated framework for monitoring and evaluating the PIA’s impact on CSR and taxation over time, and recommend measures for enhancing PIA’s impact on CSR and taxation support for sustainable development in Nigeria's upstream oil and gas sector. This study adopts the qualitative desk review method to analyze existent literature, reports, and documents regarding PIA’s provisions on CSR and taxation. Findings reveal that the PIA’s provisions greatly emphasize CSR initiatives and taxation transparency in improving responsible ethical business behaviour. An integrated framework for monitoring and evaluating PIA’s impact over time is developed. This study concludes that the PIA's provisions can balance CSR and taxation practices for sustainable development. The study’s recommendations include using the integrated framework as a structured strategy for monitoring and evaluating the PIA’s impact. This study contributes to the discussion on the imperatives of ethical business practices and regulatory frameworks for sustainable development drive in the oil and gas sector.

The objective of this study was to investigate the relationship between high-performance work systems and a company’s social performance, taking into account the organizational climate as a situational variable. Specifically, this study aimed to analyze the impact of perceptions of a high-performance work system on the perception of a company’s social responsibility (CSR) among employees of Jordanian companies with an organizational size of 300 or more. This study used 175 valid questionnaires, and SPSS and AMOS 24 were used to test the hypotheses. The results showed that there was a positive relationship between the perception of a high-performance work system and the perception of a company’s CSR. Furthermore, this study found that a positive diversity climate could enhance the positive relationship between the two. These findings suggest that high-performance work systems can contribute to the development of sustainable human resource management systems and that a positive diversity climate is essential in shaping these systems. Based on these results, it is recommended that companies implement HPWSs and encourage workforce diversity to maximize the value of CSR activities and ensure their sustainability.

The purpose of this paper is to explore the effect of corporate social responsibility (CSR) on brand image in the apparel industry in Jordan, using the moderating variable of customer consciousness. The current research uses a quantitative, descriptive, cause-effect, and cross-sectional approach, and also it uses a convenience sampling method. Data was collected from 440 respondents. Results indicate that Jordanian Apparel organizations have medium to highly implementing of all items and constructs of CSR, brand image items, and consciousness items. Moreover, there is a strong relationship between CSR dimensions, a medium relationship be-tween each CSR dimension and brand image, a medium relationship between each CSR dimension and consciousness, a medium relationship between total CSR and brand image, a medium relationship between total CSR and consciousness, and the medium relationship between brand image and consciousness. Results of the first model show that total CSR affects the brand image. Where social responsibility has the highest positive effect, followed by ethical responsibility, then economic responsibility, however, environmental responsibility negatively affects the brand image. The second model shows consciousness moderates the effect of CSR on the brand image. The study recommends longitudinal research on the Jordanian Apparel industry, especially to test the effect of environmental responsibility on the brand image. Moreover, the re-search uses customers’ consciousness as a moderating variable, which improves the effect of CSR on brand image. The Apparel industry organizations in Jordan should revise their daily practices particularly environmental responsibility and/or increase their customers’ awareness of their practices. Finally, the current research contributes to existing studies by using consciousness as a moderating variable.

Although corporate social responsibility (CSR) initiatives have gained increased significance within the restaurant industry during the pandemic, there is a lack of understanding of how customers’ perceived risks influence their dining intentions for effective crisis response. This study investigates the relationship between perceived CSR, restaurant image, and dining intentions during the crisis. In addition, the study examines three types of perceived risks (quality, health, and environmental) associated with restaurants and their influence on perceived CSR, restaurant image, and dining intentions during this period. The results demonstrate that perceived CSR positively impacts a restaurant’s image and concurrently reduces perceived risks among consumers during the coronavirus disease 2019 (COVID-19) pandemic. Furthermore, perceived health risks have a negative influence on customers’ dining intentions. This study offers valuable insights into the theoretical foundations and managerial implications of CSR’s effects and risk management, particularly in the context of future pandemics within the restaurant industry.

(1) Introduction: The COVID-19 pandemic presented unique challenges for patients and healthcare providers, especially for those working with obesity and related health problems. E-health has emerged as a crucial tool for the follow-up of users undergoing bariatric surgery during this period, allowing remote monitoring of users' health status and providing access to virtual consultation with health professionals. This study aims to analyze the impact of the use of telemedicine during the COVID-19 pandemic on the results of bariatric surgery and user satisfac-tion with this follow-up. (2) Method: Observational study with retrospective data collection. The variables were divided into several groups: health data, associated comorbidities, quality of life, quality of sleep and satisfaction with telemedicine monitoring. (3) Results: Surgery significantly affected weight loss, in general more than 75% loss of excess weight. Comorbidities, like the qual-ity of life, were reversed over time, with 50% of subjects maintaining excellent levels. Although most users were satisfied with the monitoring, the variables had no relationship. (4) Conclusions: The follow-up assured by telemedicine did not alter the results of bariatric surgery, which may allow us to infer that it may be an option to consider for regular monitoring of the post-bariatric surgery process.

In the evolving digital landscape, the pervasive influence of Artificial Intelligence (AI) on social media platforms reveals a compelling paradox: the capability to provide personalized experiences juxtaposed with inherent biases reminiscent of human imperfections. Such biases prompt rigorous contemplation on matters of fairness, equity, and societal ramifications, and penetrate the foundational essence of AI. Within this intricate context, the research ventures into novel domains by examining the potential of quantum computing as a viable remedy for bias in artificial intelligence. The conceptual framework of the Quantum Sentinel is presented - an innovative approach that employs quantum principles for the detection and scrutiny of biases in AI algorithms. Furthermore, the study poses and investigates the question of whether the integration of advanced quantum computing to address AI bias is seen as an excessive measure or a requisite advancement commensurate with the intricacy of the issue. By intertwining quantum mechanics, AI bias, and the philosophical considerations they induce, this research fosters a discourse on the journey toward ethical AI, thus establishing a foundation for an ethically conscious and balanced digital environment.

This study delves into the critical domain of public procurement, specifically focusing on Sustainable Public Procurement (SPP) and Environmental, Social, and Governance (ESG) considerations within the context of South Korea. The aim of this research is to empirically scrutinize the factors influencing the impact index of SPP, with a particular emphasis on services related to labor standards. The investigation spans three years, from January 1, 2019, to July 31, 2021, encompassing state agency orders and post-implementation legal changes. Leveraging the comprehensive Korea On-line E-Procurement Sys-tem(KONEPS) platform, we meticulously collected data, ultimately culminating in 21,573 services meeting our criteria, from which 250 cases underwent an in-depth analysis. The study sheds light on the influence of social responsibility evaluation cri-teria on overall procurement scores, while also uncovering the moderating effects of various factors. The outcomes of this study offer valuable insights into the impact index of social responsibility evaluation criteria within South Korea's public procurement landscape. Factors including procurement year, classification, service period, and estimated price were identified as significant influencers. Moreover, the number and location of evalu-ation criteria items, inclusion of sincerity elements, and the evaluating agency were deemed pivotal determinants of the influence index. These findings hold profound implications for policymakers, procurement practitioners, and researchers and provide a roadmap for optimizing the utilization of social responsibility evaluation criteria to advance responsible and sustainable procurement practices. Future research avenues include conducting further study of additional moderat-ing variables, expanding datasets to encompass a broader spectrum of procurement contexts, and evaluating the long-term repercussions of social responsibility evaluation on procurement outcomes. These endeavors promise to further refine and advance public procurement practices in South Korea and beyond.

Biodiversity loss and nature degradation are pressing issues with huge impacts on our society and economy. Businesses, investors, and regulators focus on corporate efforts to support biodiversity and nature positive actions. This review provides a comprehensive overview about the importance of biodiversity in businesses, the materiality of biodiversity and the role of mandatory and non-mandatory regulations on corporate environmental reporting and sustainability disclosure frameworks. The review also discusses descriptive information on the evolution of sustainability frameworks with a comparison of most prominent sustainability frameworks with a key focus on the materiality approach and biodiversity-related disclosure recommendations. Further, we provide suggestions for more holistic approaches to improve the future sustainability frameworks focusing on the biodiversity impact while showing the necessity of more focus on the decision-making paradigm. Further research on measuring biodiversity impact and innovative trends in sustainability reporting are required to better reflect nature-positive outcomes in corporate sector businesses.

ESG (Environmental, Social, and Governance) responsibility fulfillment increasingly affects enterprise valuation. Although researchers debate about the precise effects, the prevailing view suggests a linear relationship between ESG performance and enterprise value. This study introduces a novel ESG responsibility performance metric through the Regulated Intermediary Model to delve into this relationship within the Chinese context. Our findings reveal an inverted U-shaped relationship between ESG performance and enterprise value, with financing constraints having a significant moderating effect. These findings remain robust after employing instrumental variables to mitigate potential endogeneity. Heterogeneity analysis demonstrates that this inverted U-shaped relationship is particularly pronounced in non-polluting and non-state-owned enterprises. Moreover, a comparison between equity and debt financing mechanisms underscores that improved ESG performance is associated with lower cost of equity financing, thereby enhancing enterprise value. Financial institutions are encouraged to leverage innovative financial instruments to diversify enterprise financing channels and alleviate financing constraints of enterprises that fulfill their ESG responsibilities.

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.

This study investigates the evolving corporate governance mechanisms within the context of an emerging economy. Addressing a literature gap, we analyse the influence of corporate governance and earnings quality on idiosyncratic risk in an emerging economy. In particular, this research explores the impact of corporate governance practices and earnings quality on idiosyncratic risk. For this purpose, we utilise a sample of 75 non-financial firms listed on the Pakistani equity market over nine years from 2010 to 2018. Employing the generalised method of moments, the findings of our empirical analysis reveal that firms with robust governance mechanisms and higher earnings quality experience minimal idiosyncratic risk. These outcomes provide valuable insights for standard setters, regulatory authorities, policymakers, and other stakeholders, emphasising the importance of governance mechanisms and earnings management in mitigating idiosyncratic return volatility.

Abstract: Building Information Modelling (BIM) methodology has been empowering the quality of the construction activity in all sectors: multidisciplinary designs development; construction planning and monitoring; building management and maintenance. A BIM environment aggre-gates several disciplines and different professional skillsets and in order to control and improve the quality of a BIM project, a BIM manager is required. The BIM manager has the responsibility to coordinate all tasks involved in a building design and associated activities usually workout over the project documents. This professional can access to the distinct discipline models, located in a shared platform, and request for amendments if inconsistencies are detected. The topic of the present study is illustrated with three building cases were distinct specific projects, disciplines and tasks were elaborated: collaboration between disciplines (architecture, structures and con-struction); structural analyses and reinforcement details; quantity take-off of materials and cost estimation; construction scheduling and simulation. Although there are still limitations in the implementation of BIM methodology in all sectors and stages, within the construction industry, BIM has been bringing an important improvement in the quality of a building design, reflected in the quality of the final product. The present study put in evidence the BIM manager role in pro-jects that aggregates several disciplines and experts, bringing an important contribution in the quality of a building design. BIM methodology is a current demand in the construction industry supported on advanced technology and in an adequate management of projects.

(1) Background: Sarcopenia, a condition characterized by a decrease in muscle mass and strength, is very common in patients with obesity and can be aggravated by bariatric surgery, potentially compromising the clinical results of surgery. There is increasing interest in pa-tient-reported outcome measures (PROMs) to assess results in other health variables that may be especially important for individual patients. The role of exercise in enhancing health-related quality of life (HRQoL) after surgery remains underexplored. This study investigated the impact of exercise on HRQoL in bariatric sarcopenic patients via the Sarcopenia Quality of Life (SarQoL) questionnaire. (2) Method: Candidates for surgery took part in the EXPOBAR program and were randomized into experimental and control groups. The intervention lasted 16 weeks, starting one month after surgery, and included combined aerobic and resistance exercise. Outcomes, including body composition and physical fitness parameters, were measured before and after the intervention. All participants underwent gastric bypass surgery (RYGB). (3) Results: The baseline characteristics of the participants were not significantly different between the two groups. All patients met the criteria for moderate/severe obesity and the EASO/ESPEN criteria for sarcopenia, namely, reduced muscle strength assessed by grip strength and reduced muscle mass assessed by the ASMM score/weight. After completing the study protocol, patients in both groups had increased HRQoL, but the increase was significantly greater in the intervention group than in the control group. (4) Conclusion: Our findings suggest that exercise plays a crucial role in improving both physical and psychological well-being in postbariatric patients, highlighting the need to integrate structured exercise programs in post-surgery care. This study was prospectively registered at Clinicaltrials.gov (NCT03497546).

The generation at the helm faces an unprecedented responsibility in the near future of artificial intelligence. The implications of setting up the founding rules that will regulate the operation of AI are heavy since after they’re set they last forever. Once this first AI is commenced, it can be such that no other subsequent AIs could emerge thereby assuming dominion over its own creation stand. As a result, retaining control becomes necessary. Lest humanity surrender agency to its own creation. At this juncture of big talks, critical issue are raised concerning AI administration owners. Is it appropriate for only a few people to have unrestricted control on AI commands while leaving out all precautionary measure? Therefore, we have to always consider between control and constraint when dealing with AI issues which involves authority plays off against morality. The direction Artificial Intelligence takes in the future depends on the decisions made by today’s generation. We will determine how we are viewed historically in terms of technology based on how well we take on such an important duty. There’s a major turning point ahead of us where we who are the stewards of tomorrow must make a choice that protects humanity’s right to self-determination and also exploits the power of AI for change.

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.

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.

The existing environmental imbalances and the need to promote actions that minimize the impact and promote awareness and behavior change is now a primary need. This paper aims to show how the activities developed under FISU's Healthy Campus (HC) program can be an asset in promoting the environment, sustainability and social responsibility in Higher Education Institutions. The methodology used includes (1) diagnosis, (2) drawing up the action plan and (3) preparation, development and monitoring of activities. The methodology approach adopted to analyze the activities uses: (1) mentimiter tool; (2) mind map and (3) SWOT analysis. Results show that when activities are designed in a collaborative and participatory way, they end up towards the aspirations of the participants, allowing for greater involvement of people and growth of the institution in the aspects of the environment, sustainability, and social responsibility. The HC program is an asset program to align, HC requirements, Sustainable Development Goals (SDGs), integrated and transdisciplinary approach, and people's environmental awareness and sustainable mindset.

Purpose: Social responsibility has been accepted as a core value of nursing profession, particularly in the area of health disparity, but it seems to be difficult to understand for what is meant by social responsibility. The purpose of this study was to explore ways to define the concept of social responsibility of nursing in order to understand the meaning of social responsibility in the field of nursing profession. Methods: The concept analysis process by Walker and Avant was used to clarify the meaning of social responsibility of nursing. Results: Defining attributes of social responsibility of nursing included praxis, as approach to strategizing for social and structural change of inequity, care for an oppressed group which is under social suffering caused by the privilege and power, and action for health policy change in social and political unequal contexts. The antecedents of social responsibility of nursing included reflectivities in identifying personal characteristics, taking seriously the perspective of other vulnerable population, recognizing social environmental status quo (‘fair or unfair’), developing competences in ethical and moral reasoning with social issues. Consequences of social responsibility of nursing were achieving social justice, as equal access to basic human health need in societal level, equal access to effective nursing practice delivery system and development of health promotion policy for world health administrative practices (“health for all”) in nursing. Conclusion: This study provides a guidance to direct future studies through the procedure of identifying conceptual attributes in the context of social responsibility of nursing. Future studies are suggested to develop instruments for social responsibility as well as development of educational programs to promote social responsibility competences in nursing students and nurses.

This paper analyzes the main variables which determines the relation between disinformation and the youth responsibility during the last stage of Covid-19 pandemic in Spain. The document presents relevant results on this subject. At the Introduction the reader will find the theoretical framework of the following concepts: disinformation, responsibility, credibility, and youth responsibility variables. The greatest interest, considering the authors specialization, falls in communication factors. The methods applied had been the reference review of the literature found about this subject, as well as a qualitative opinion research through discussion groups with young University students from Communication Schools in Madrid, both public and private. This recent study, held in June 2021, provide a very rich material for this paper. The main results and findings are the facts of being not satisfied with the information received about Covid-19; the knowledge about their most credible sources; the connection between information and responsibility, and some of the solutions said by youth to be more responsible in this context. As a conclusion, this paper confirms the first hypothesis of considering the disinformation as a variable which causes the lack of youth responsibility. Regarding the second hypothesis it is checked that young people consider communication as a solution for being more responsible.

"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.

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.

The notion of hierarchy is a key characteristic of any complex system. This paper explores which notions of hierarchy are being used in the field of management and organization studies. Four distinct types of hierarchy are identified: a ladder of formal decision-making authority, a ladder of achieved status, a self-organized ladder of responsibility, and an ideology-based ladder. A social mechanism-based perspective serves to define and distinguish these four types. Subsequently, the typology is further developed by comparing the four hierarchy types in terms of their tacit/explicitness, (in)transitivity, and behavior- versus cognition-centeredness. This review article contributes to the literature by dissecting the general metaphor of hierarchy into four different constructs and their social mechanisms, which serves to create a typology of the various ways in which complex systems can be characterized as being hierarchical. This typology can inform future research drawing on any type of hierarchy.

For several years, commercial banks in Poland have been reporting activities related to the impact on the environment, society, and corporate governance (ESG). However, only new guidelines, mandatory for many entities, including banks, will allow for comparing these reports, which will be of great importance mainly for investors. The forms of these reports were and still are different, difficult to compare in individual years, and difficult to compare between banks. The article aims to present the banks' preparation for the new reporting rules based on the latest ESG reports. The research was conducted in 4 groups of commercial banks operating in Poland, which are the largest companies listed in the WIG Banks sub-index of the Warsaw Stock Exchange. Gaps in the preparation of these banks for non-financial reporting were identified. The non-financial reports of the banks studied have significant information potential that can be used by various stakeholder groups, including investors, customers, employees, regulators, and local communities. However, the comparability of ESG reports is one of the key challenges faced by both reporting banks and users of these reports. The research results can be used both in scientific works and by bank representatives to improve non-financial reports.

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.

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.

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.

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.

The rise of Asian and the stagnation of Western middle classes over the last thirty years have resulted in gradual convergence of income of large parts of the world’s population. Recent global crises ‐ the Great Recession and the COVID-19 pandemic ‐ have led to a decline in income and increase in income uncertainty. Rise in consumption of lower quality goods of shorter durability and an overall decline in demand and economic activity resulted as challenges to the global economy. In this paper, we argue that generational responsibility in consumption can be an environmentally sustainable response to crises which enables the economies to overcome the crisis of confidence and reaffirms community ties. As an element of long‐term orientation in consumption, generational responsibility is a cultural phenomenon dependent on solidarity within family and the wider community. It is characterized by consideration of consequences of consumption choices on the environment, and the abundance of savings and the usability of goods to be inherited by future generations. For companies, willing to revisit their traditional business models and incorporate principles of sustainability in their competitive strategies, promotion of generational responsibility can become a new source of competitive advantage and a driver of economic recovery.

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.

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.

Recently, both global and domestic environmental events have been occurring more frequently, bringing catastrophic consequences to humans and the environment. These adverse events have caused widespread concern among the general public. In positive terms, these devastating events could potentially enhance people’s environmental awareness, which, in turn, could instill a greater sense of environmental responsibility. This study aims to investigate how university students concern themselves with global and domestic catastrophic environmental events and to examine how global and domestic environmental concerns mediate the effect of environmental knowledge and attitudes on university students’ environmental responsibility. Students of King Mongkut’s University of Technology Thonburi in Bangkok, Thailand were selected as the participants. A simple random technique was applied to select the research participants. Questionnaire surveys with 863 students were carried out during September–October 2019. A path analysis was performed to test how global and local environmental concerns mediate the effect of environmental knowledge and attitudes on university students’ environmental responsibility. The results demonstrated that domestic environmental concerns, taken alone, contributed less to the students’ sense of environmental responsibility. Domestic environmental concerns had a stronger effect on environmental responsibility when taken together with global environmental concerns. In addition, both domestic and global environmental concerns could help transform environmental knowledge and attitudes into environmental responsibility. Only environmental attitudes had no direct effect on responsibility. These results show that domestic and global catastrophic environmental events could raise students’ levels of concern for the environment, and, ultimately, enhance their sense of responsibility to protect the environment.

Social responsibility is imperative for its important function in the growth of societies and organizations. However, the research on corporate social responsibility (OSR) has predominantly focused on the actions of organizations. Not much has been discussed regarding the employee's behaviours in promoting the development of social responsibility within organizations. CI is known for its significant role in the organization's various outcomes, Although a conceptualization and some empirical support have been provided for its relationship with the behaviour of employees, However, the effect of CI on employee socially responsible behaviours has not yet been investigated. In this article, following OC and OI theories, we improve the research model which can describe mechanisms underpinning through which CI, OI and POS support actions for employees' social responsibility. Data was collected from members of service professionals in Saudi Arabia and examined using Structural Equation Modeling- Partial Least Squares. The findings indicated that CI actions and activities develop the skills that motivate employees to support social responsibility inside and outside the organization. Moreover, our research paper explained the mechanism under which CI activities reshape employees' socially responsible manners. The current study is among the first to look at how to modify the socially responsible behaviour of employees across organizations, which can be a starting point for transforming those employees into a sustainable society.

Pompeii was connected to the great Serino aqueduct under the principate of Augustus. From that moment on, water became not only a precious resource for the inhabitants but also their true social indicator. It is no coincidence, in fact, that the concentration of sumptuous dwellings is in Regio VI, the district closest to the aqueduct reservoir (castellum aquae in Latin) and the one most equipped with piezometric towers, the first of the network, the ones that would never leave the decorative fountains of the peristyles dry. From this observation follows the original possibility of considering the water network a factor that contributed to designating the morphology of urban neighbourhoods and blocks.

This research aims to analyze the impact of Social Responsibility on the performance of 216 European companies during the years 2017 to 2021. The objective of this research is to determine how the operational, financial and market performance of companies is influenced by social responsibility practices. The methodology adopted is quantitative in nature, using the estimation of dynamic models for panel data. To quantify corporate performance, this study will use, the return on assets, the return on equity and finally the Tobin's Q ratio. On the other hand, ESG (Environment, Social and Government) scores and GC Score scores will be used in order to quantify SR. The results show that SR presents not only a negative influence on the financial and operational performance of companies, but also a positive impact on market performance. This influence is even greater when distinguishing the best from the worst scores. The environment, social and government dimension shows a negative relationship with ROA and ROE, and a positive one with Tobin's Q. On the other hand, the anti-corruption and environment dimension of the GC Score, relates negatively with Tobin's Q, the human rights dimension relates negatively with ROE and ROA, and finally, the labor law dimension presents a positive relationship with ROE. Importantly, firm size positively influences this relationship, while age has a negative influence. This research offers important contributions to the literature, since from the ESG scores and the GC Score, a complete analysis of the impact of social responsibility on corporate performance is developed.

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.

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.

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.

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.

The aim was to implement a value-promoting program (Teaching Personal and Social Responsibility, TPSR) and to assess its impact on students. Method: The program was applied for 8 months with 257 students from three secondary school centres (151 boys and 106 girls) with a mean of 15.97 years old (SD = 2.31). They were in three groups, 67 students (control group), 90 students receiving at least 60% of the total teaching time the value-promoting program (experimental group for global education, EG-GE) and 100 students (experimental group only for physical education, EG-PE). As main results improvements were found in the EG-GE for responsibility, psychological mediator index, self-determination index, resilience, climate and prosocial behaviours. In the EG-PE improved were observed in the self-determination index, classroom climate and prosocial behaviours. Female students and from EG-GE improve much more than males and from EG-PE. The outcomes in psychological variables can be higher if TPSR is applied to the whole subjects apart from physical education. These results are even more pronounced for female students in personal and social responsibility. It is worth highlighting the importance of coordinating educational institutions to facilitate the involvement of the greatest number of teachers.

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.

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.

This study grounded in the Affective Events Theory, explores how post-pandemic urban residents' nostalgic tourism influences environmental behaviors in rural areas. The article constructs a model of pro-environmental behavior in rural settings with nostalgic tourism as the antecedent variable, environmental responsibility and awe as mediators, ecological concern as a moderating variable, and pro-environmental behavior as the outcome variable. Analyzing 535 valid survey responses from urban residents and utilizing Partial Least Squares Structural Equation Modeling (PLS-SEM) to test research hypotheses reveals that nostalgic tourism significantly impacts environmental responsibility and awe. Environmental responsibility mediates between nostalgic tourism and pro-environmental behavior, forming a serial mediation chain with awe psychology, and its mediating effect is significant. However, awe psychology forms a serial mediation chain between nostalgic tourism and pro-environmental behavior, and its mediating effect is insignificant. Notably, environmental concern does not moderate the relationship between environmental responsibility and pro-environmental behavior, indicating no support for this hypothesis. The positive role of nostalgic tourism in pro-environmental behavior at rural tourism destinations enriches theoretical research on the nexus between nostalgia and environmental behavior, providing insights into the sustainable development of rural environments and the operation of rural tourism.

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.

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

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.

Chronic rhinosinusitis (CRS) is a complex inflammatory condition affecting the nasal and paranasal sinus mucosa. Gastroesophageal reflux disease (GERD) has been implicated as a potential exacerbating factor in CRS, but the specific endoscopic features of nasopharyngeal pathology in this context remain poorly understood. Background and Objectives: CRS is a multifactorial disease with various underlying etiologies, including inflammation, anatomical factors, and environmental triggers. While GERD has been suggested as a potential contributor to CRS, the specific endoscopic features indicative of nasopharyngeal pathology in CRS patients with GERD symptoms have not been clearly elucidated. Our aim is to identify specific endoscopic features of nasopharyngeal pathology in patients with CRS associated with GERD symptoms, and to propose a method for assessing the influence of GERD on the mucosal layer of the nose and nasopharynx. Materials and Methods: We conducted a cross-sectional observational study involving 521 adult patients presenting with symptoms suggestive of CRS. From this cohort, 95 patients with the highest scores on the Reflux Symptom Index (RSI) and Reflux Symptom Score-12 (RSS-12) questionnaires were selected as the main group. Endoscopic examinations were performed to assess the nasal and nasopharyngeal mucosa. Results: Our study revealed significant alterations in the nasopharyngeal mucosa of patients with CRS associated with GERD symptoms. Increased vascularity of the nasopharyngeal mucosa was observed in 91 patients (95.7%), while hypertrophy was noted in 83 patients (87.4%). Mucus was present in the nasopharynx of 77 patients (81.1%), exhibiting varying characteristics of color and consistency. Asymmetric hypertrophy of the oropharyngeal mucosa was noted in 62 patients (65.3%). Conclusions: We propose a method for assessing the influence of GERD on the mucosal layer of the nose and nasopharynx, which may aid in diagnostic and management decisions. Further research is warranted to explore the potential impact of GERD symptoms on the course and severity of CRS exacerbations.

In this pilot study, 84 subjects with a history of poor oral hygiene were enrolled in an interventional, randomized, prospective, open-label controlled trial. The aim was to provide preliminary clinical data on the products, the recruitment monthly rate, and patient satisfaction to estimate resources for the main study, as well as descriptive data on oral microbiota rebalancing. The population was divided into five groups: 20 participants received delicate mint toothpaste, 12 mint toothpaste, 20 mint mouthwash, and 20 delicate mint toothpaste and mint mouthwash using a specifically custom-designed toothbrush. The 12 subjects in the control group continued to use their oral care products without changing their normal routine. The study duration was 28 days.All subjects tolerated the products well, and there were no adverse events. Recruitment capability and procedures allowed a realistic estimation for the future main trial. The products did not cause any changes in tooth color. The participants who completed the treatment consisting of delicate mint toothpaste, mint mouthwash, and the specifically custom-designed toothbrush showed the gingival sensitivity best results (p≤0.000). The products induced a statistically significant decrease in plaque in all treated groups (p≤0.000) and an improvement of gingival sensitivity (delicate mint toothpaste, p≤0.005; mint toothpaste, p≤0.015; and mint mouthwash, p≤0.015). All the products were effective in stabilizing the oral microbiota.The tested products showed an optimal safety profile. They also stabilized the biodiversity of the oral microbiota, making it less susceptible to microbial fluctuations than the control group.

The Self-determination theory and The Vallerand's Hierarchical Model has been studied with different types of social factors that can bring different consequences. The purpose of this work was if responsibility and social climate could predict the social and prosocial behaviors and vio-lence. For this, 429 students (M = 11.46, SD = 1.92) participated in this study answering a ques-tionnaire with five variables: school climate, responsibility, motivation, satisfaction of psycholog-ical needs, prosocial and antisocial behaviors and violence. The main results saw that the most part of variables were correlated positive and directly except with antisocial behaviors and vio-lence. On the other hand, prediction model (X2 = 584.145 (98); RMSEA = 0.104 [90% CI = 0.096, 0.112]; TLI = 0.849; CFI = 0.894) showed that responsibility and school climate can predict psy-chological basic needs and these needs, can improve the autonomous motivation and finally have positive consequences improving prosocial behaviors and reducing antisocial behaviors and vio-lence. In conclusion, school climate and responsibility can improve positive consequences to the classroom, specifically, prosocial behaviors and reducing violence and antisocial behaviors.

Using a variety of theoretical foundations, this paper examines the association between corporate social responsibility (CSR) and employees’ knowledge-sharing behavior, investigating the sequential mediation role of perceived organizational support and organizational commitment as well as the moderating role of ethical climate. Hypotheses were formulated to address both the sequential mediation effect of perceived organizational support and organizational commitment on the link between CSR and knowledge-sharing and the moderation effect of ethical climate on the relationship between CSR and perceived organizational support. In order to mitigate the problems of potential common method bias, data were gathered from a sample of 204 South Korean employees at three distinct time points. The results of the study offer compelling evidence that CSR activities exert a positive influence on employees’ knowledge-sharing behavior, an effect that is sequentially mediated by both perceived organizational support and organizational commitment. Furthermore, the research uncovers the positive moderating role played by ethical climate in the relationship between CSR and perceived organizational support. By integrating multiple theoretical frameworks, this study not only advances the extant literature but also offers invaluable insights for organizations striving to bolster knowledge-sharing through the strategic implementation of CSR initiatives.

The purpose of this study is to define destination social responsibility as a multidimensional construct and examine the relationships among DSR, tourists’ emotions, and their satisfaction through the lens of corporate social responsibility. A model was empirically tested with a sample of 359 random foreign tourists caught in Hoi An, Vietnam. The results indicate that all DSR dimensions, including economic, environmental, legal-ethical, and philanthropic responsibilities significantly enhance tourists’ emotions while only legal-ethical and philanthropic responsibilities directly affect tourists’ satisfaction. The findings also confirm the mediating effect of emotions between destination social responsibility and tourists’ overall satisfaction.

Climate change continues to be a problem that is being discussed in various parts of the world. The hottest issue of concern is carbon emissions. The increase in carbon emissions was reported by the SAINS Global Carbon Project team in the Earth Systematic Science Data Journal. Disclosure of carbon emissions is part of sustainability reporting. Although several studies have revealed the determinants of carbon emission disclosure in companies, it is still not fully disclosed, one of the determinants of carbon emission disclosure is media exposure. Therefore, this study aims to fill this gap with the intention of revisiting the factors that influence carbon emission disclosure with the main focus on exploring the role of media exposure and disclosure practices. This study uses the SLR method with the help of Watase-Uake to search for relevant articles. The 43 articles deemed relevant were systematically reviewed to fill the gaps of previous research. The results show that the role of the media in encouraging disclosure of corporate carbon emissions information is mixed and inconsistent. The results also indicate that stakeholder pressure, good corporate governance, and the unique characteristics of each company are key factors that can influence voluntary disclosure of carbon emission information by companies.

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.

Antimicrobial resistance (AMR) is a growing concern in healthcare, and the misuse of antibiotics is contributing to the problem. Antimicrobial Stewardship Programs (ASPs) have been proven to help reduce antibiotic consumption, promote appropriate use, and decrease the incidence of AMR and related side effects. In this study, we aimed to evaluate the impact of ASPs on antibiotics consumption and AMR spread in a Southern Italy. Most of the APSs consisted of applying infection control guidelines and WHO recommendations on antibiotic consumption. The results of the study showed that during the study period, the number of hospitalizations increased by 24%, while the total amount of antibiotics administered decreased from 52.1 to 38.6 defined daily doses (DDD) per 100 bed-days. There was also a significant increase in the number of rectal swabs taken to detect carbapenem-resistant Enterobacteriaceae (CRE) and methicillin-resistant Staphylococcus aureus (MRSA), while the positivity rate of these infections decreased significantly. Moreover, the hospital recorded a decrease in the incidence of several infections, including CRPsA, MRSA, PDR, and VanA infections. This study provides further evidence that ASPs can be effective in reducing antibiotic consumption and preventing the spread of AMR. By promoting the appropriate use of antibiotics and implementing infection control measures, we can help preserve the effectiveness of these life-saving drugs and promote better patient outcomes. However, more efforts are needed to improve healthcare practices and reduce related costs. In conclusion, we urge healthcare providers to implement ASPs in their institutions and help combat the growing threat of AMR. By doing so, we can ensure that antibiotics remain effective for future generations.