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

This paper presents a review on numerical and experimental methods to predict fracture of ad-vanced high strength steels (AHSS). AHSS are widely processed through sheet metal forming processes. Although being an excellent choice when lightweight, high strength and ductility are critical factors, their multi-phase microstructure accentuates forming challenges. To accurately model forming behavior, necking based failure criteria as well as direct fracture models require improvements. As a necking based failure model, the conventional forming limit diagram/curve (FLD/FLC) presents limitations such as in estimating direct fracture (surface cracks, edge cracks, shear cracks), as well as deformation histories under nonlinear strain paths. Thus, significant re-search efforts are being made towards the needs of advanced fracture constitutive models capa-ble of predicting fracture scenarios without necking, more frequently observed in the realm of AHSS. Scientific community research is divided into several directions aiming at improving the forming and fracture behavior accuracy of parts subjected to sheet metal forming operations. In this review paper, a comprehensive overview on ductile fracture modeling is presented. Firstly, the FLD/FLC limitations modeling fracture behavior in sheet metal forming operations are stud-ied. Followed by the recent trends in constitutive material modeling. Afterwards, material char-acterization methods advancements to cover a broad range of stress states are comprised. Final-ly, damage and fracture models predicting failure in AHSS are investigated. This review paper supplies relevant information on the current issues the sheet metal forming community is chal-lenged with due to the trend towards AHSS employment in the automotive industry.

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.

In urban areas like Chicago, daily life extends above ground level due to prevalence of high-rise buildings where residents and commuters live and work. This study examines the variation in fine particulate matter (PM2.5) concentrations across building stories. PM2.5 levels were measured using PurpleAir sensors, installed between April 8 and May 7, 2023, on floors one, four, six, and nine of an office building in Chicago. Additionally, data were collected from a public outdoor PurpleAir sensor on the fourteenth floor of a condominium located 800 meters away. Results show that outdoor PM2.5 concentrations peak at 14 meters height, then decline by 0.11 μg/m3 per meter elevation, especially noticeable from midnight to 8 AM under stable atmospheric conditions. Indoor PM2.5 concentrations increase steadily by 0.02 μg/m3 per meter elevation, particularly during peak work hours, likely caused by greater infiltration rates at higher floors. Both outdoor and indoor concentrations peak around noon. We find that indoor and outdoor PM2.5 are positively correlated, with indoor levels consistently remaining lower than outside levels. These findings align with previous research suggesting decreasing outdoor air pollution concentrations with increasing height. The study informs decision-making by community members and policymakers regarding air pollution exposure in urban settings.

We are currently facing a potential ‘polycrisis’, a critical inflection point that requires a whole-of-society response aimed at building collective foresight and preparedness for short-, medium-, and long-term risks. The role of higher education institutions and social stakeholders is decisive to make an impact. This paper depicts the alignment of academia, governance, and industry with the aim to challenge, inspire, and encourage universities to go beyond commodified courses and mere employability, enhance student growth and bind macro-scale measures that lead to a sustainable future. A modest teaching innovation project has served as a transforming lever, with the private sector joining in, to create a platform that reaches more than 50 000 undergraduate students and teaching staff. The resulting structure, rooted in the University’s strategic plan, has served to channel local and regional initiatives, establish effective partnerships with broad social members, raise awareness and promote actions to advance in the pursuit of Sustainable Development Goals. Chronology, materials and methodology, together with a description of the different courses, programmes and actions are provided. The paper concludes with some recommendations for future research, policy and cooperation among stakeholders. Research methodology posted on clinicaltrials.gov under ID NCT04392869, NCT05598944, and NCT05775978.

We are currently facing a potential ‘polycrisis’, a critical inflection point that requires a whole-of-society response aimed at building collective foresight and preparedness for short-, medium-, and long-term risks. The role of higher education institutions and social stakeholders is decisive to make an impact. This paper depicts the alignment of academia, governance, and industry with the aim to challenge, inspire, and encourage universities to go beyond commodified courses and mere employability, enhance student growth and bind macro-scale measures that lead to a sustainable future. A modest teaching innovation project has served as a transforming lever, with the private sector joining in, to create a platform that reaches more than 50 000 undergraduate students and teaching staff. The resulting structure, rooted in the University’s strategic plan, has served to channel local and regional initiatives, establish effective partnerships with broad social members, raise awareness and promote actions to advance in the pursuit of Sustainable Development Goals. Chronology, materials and methodology, together with a description of the different courses, programmes and actions are provided. The paper concludes with some recommendations for future research, policy and cooperation among stakeholders. Research methodology posted on clinicaltrials.gov under ID NCT04392869, NCT05598944, and NCT05775978.

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.

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.

The association between normal-range triglycerides and diabetes mortality remains unclear. This cohort study aimed to elucidate this relationship by examining 19,010 US adult participants with fasting serum triglycerides below 150 mg/dL. Cox proportional hazards models were employed to estimate mortality hazard ratios (HRs) and 95% confidence intervals (CIs). Participants were followed up for a mean of 15.3 years, during which 342 diabetes deaths were recorded. A 1-natural-log-unit increase in triglycerides was associated with a 57% higher risk of diabetes mortality (adjusted HR, 1.57; 95% CI, 1.04–2.38). Comparable results were obtained when triglycerides were analyzed in quartiles. Receiver operating characteristic curve analysis identified an optimal triglyceride cutoff of 94.5 mg/dL for diabetes mortality; individuals with triglyceride levels above this threshold faced a greater risk of diabetes mortality (adjusted HR, 1.43; 95% CI, 1.12–1.83). Further investigation revealed a positive association between normal triglyceride levels and all-cause mortality, though no association was observed between normal triglycerides and mortality from hypertension or cardiovascular disease. In conclusion, elevated triglycerides within the normal range were associated with an increased risk of diabetes mortality. Individuals with triglyceride levels of 95 mg/dL or higher may require vigilant monitoring for diabetes and its associated complications.

This paper aims to show that sustainable behavior by firms may be impaired by regulatory restrictions. We challenge the assumption that regulation aimed at curbing greenhouse gas emissions (GHG) on the form of a target to meet the Country’s GHG emissions commitments will promote sustainable corporations. We argue that, in fact, such regulation may impair sustainability practices because it creates unintended consequences. This paper tackles the efficiency of the institutional framework chosen through the lenses of the analytical themes of fit, scale and interplay, then we use a systems dynamic approach to represent how regulation in the arenas of energy efficiency and GHG emissions reduction may withhold competitive business outcomes and corporate sustainability schemes. We exemplify and simulate a single regulation scheme and found that as a result of the institutional scheme chosen, the system is dominated by negative feedback processes resulting in lesser outcomes that would be better tackled by firms not being subject to the restrictions imposed by the regulation.

Recycling information can be complex and often confusing which may subsequently reduce the participations in any waste recycling schemes. As a result, this research explored the roles as well as the importance of a holistic approach in designing recycling information using 15 expert-based in-depth interviews. The rationale was to offer a better understanding of what constitutes waste, recycling, and how recycling information should be designed and presented to make recycling more attractive/convenient. Based on the research participants’ perceptions with supports from the existing studies, this research sub-categorised recycling information into three different themes, termed the “WWW” of recycling information components. As a result, these components (or attributes) were extensively described (using findings of semi-structured interviews) to elicit pragmatic guidance for practitioners, policy-makers, and other stakeholders in designing structured communication or information strategies that may simplify and subsequently increase waste-recycling practices. The policy implications of holistic information in enhancing recycling are further discussed.

Spatial planners are nowadays strongly interested in the benefits of greenspace for the health of urban residents. However, concrete and context-specific guidance on effective greening strategies is still lacking. We present a novel, model-based approach to support the development of such strategies. The approach is quantitative and spatially-explicit, and accounts for multiple health benefits as well as burdens. In this study, we applied the approach to the city of Maastricht (The Netherlands), and conducted an integrated, city-scale assessment of the health benefits and burdens of four urban greenspace designs. These included: ‘No greenspace’, ‘Current greenspace’, ‘Green parking lots and squares’, and ‘Optimized greenspace locations’. For each greenspace design, indicator values were calculated for five health determinants: heat stress, air pollution, perceived unsafety, unattractive views, and tick-bite risk. To assess the health contribution of urban greenspace in a given design, these indicator values were compared with the values in the ‘No greenspace’ design. The study produced clear, quantitative conclusions about the health benefits and burdens of the urban greenspace designs for the case of Maastricht, but also generated novel, more general insights relevant to planning of urban greenspace for health. These insights concern the importance of translating health policy objectives into specific target values or thresholds, and the importance of ‘smart’ choices in greenspace type and location that can effectively reduce trade-offs between health benefits and burdens. Priorities for future research, addressing limitations of the presented approach, concern a further expansion of the range of health benefits and burdens covered by the model, and the development of a common metric for the entire range of health benefits and burdens allowing optimization of greenspace design to maximize its overall net health benefit.

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

This 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.

There is growing adoption of corporate sustainability practice in both for-profit and not-for-profit organizations. This proliferation is largely due to the increasing concerns for social, environmental and economic factors in which we assume shared responsibility. Despite the growing attention of researchers and practitioners, several corporations failed to meet their sustainability responsibilities. Several reasons could be associated to this phenomenon such as lack of regulatory mechanism, accountability, etc. This review, however, seeks to examine how nongovernmental organizations (henceforth, NGOs) influence corporate sustainability adoption (i.e. sustainability reporting). In the review of prior research, we leveraged the institutional-legitimacy and corporate governance theories. The findings suggest that NGOs have greater potential in sustainability discourse through two salient actions, namely (1) collaborative partnership, and (2) confrontational tactics. While the former promotes stakeholder involvement in corporate decision making through dialogue, joint-projects on CSR, sustainability reporting, the latter, however, is the last resort – involving “naming and shaming” corporations for poor social and environmental performance through public and social media. The objective of such action is to cause reputational damage to businesses. Finally, it is also observed that crucial to NGO power and influence is the collaboration with government and civil society organizations in the fight for environmental sustainability and accountability.

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.

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

Corporate Sustainability (CS) literature has gone through a period of intense development. The moment is favorable to gathering these contributions to consistently advance the state of the art in CS and, also, discuss them to apply in real contexts. The main objective of the paper is to systematize, through a systematic literature review using content analysis of the 30 most cited articles from 2007 to 2017, the guiding pillars of CS management. The systematic search for papers was carried out in Scopus and Web of Science and the initial screening of the papers was assisted by the coding software MAXQDA 2018, through which the authors structured and analyzed their main insights, contributions and conclusions. After getting acquainted with the sample, an in-depth reading of the texts was conducted and 60 CS elements were identified. The elements cited in the relevant literature were grouped into 6 pillars related to Corporate sustainability strategy; Corporate governance; Human resources management; Knowledge and innovation management; Measurement, disclosure and independent assurance; and Management systems and Integrated management systems. The discussion of CS management pillars presented in this study provides understanding to researchers and managers on the main aspects that make up the integration of this construct in the companies, especially from a management point of view.

Postprandial glucose levels between 4 and 7.9 hours (PPG4–7.9h) correlate with mortality from various diseases including hypertension, diabetes, cardiovascular disease, and cancer. This study aimed to assess if predicted PPG4–7.9h could diagnose diabetes. Two groups of participants were involved: Group 1 (4420 participants) had actual PPG4–7.9h, while Group 2 (8422 participants) lacked this measure but had all the diabetes diagnostic measures. Group 1 underwent multiple linear regression to predict PPG4–7.9h using 30 predictors, achieving accuracy within 11.1 mg/dL in 80% of the participants. Group 2 had PPG4–7.9h predicted using this model. Receiver operating characteristic curve analysis showed that predicted PPG4–7.9h could diagnose diabetes with an accuracy of 87.3% in Group 2, with a sensitivity of 75.1% and specificity of 84.1% at the optimal cutoff of 102.5 mg/dL. Simulation on 10,000 random samples from Group 2 revealed that 175 participants may be needed to investigate PPG4–7.9h as a diabetes diagnostic marker with a power of at least 80%. In conclusion, predicted PPG4–7.9h appears to be a promising diagnostic indicator for diabetes. Future studies seeking to ascertain its definitive diagnostic value might require a minimum sample size of 175 participants.

Gas and power networks are tightly coupled and interact with each other due to physically interconnected facilities. In an integrated gas and power network, a contingency observed in one system may cause iterative cascading failures, resulting in network wide disruptions. Therefore, understanding the impacts of the interactions in both systems is crucial for governments, system operators, regulators and operational planners, particularly, to ensure security of supply for the overall energy system. Although simulation has been widely used in the assessment of gas systems as well as power systems, there is a significant gap in simulation models that are able to address the coupling of both systems. In this paper, a simulation framework that models and simulates the gas and power network in an integrated manner is proposed. The framework consist of a transient model for the gas system and a steady state model for the power system based on AC-Optimal Power Flow. The gas and power system model are coupled through an interface which uses the coupling equations to establish the data exchange and coordination between the individual models. The bidirectional interlink between both systems considered in this studies are the fuel gas offtake of gas fired power plants for power generation and the power supply to LNG terminals and electric drivers installed in gas compressor stations and underground gas storage facilities. The simulation framework is implemented into an innovative simulation tool named SAInt (Scenario Analysis Interface for Energy Systems) and the capabilities of the tool are demonstrated by performing a contingency analysis for a real world example. Results indicate how a disruption triggered in one system propagates to the other system and affects the operation of critical facilities. In addition, the studies show the importance of using transient gas models for security of supply studies instead of successions of steady state models, where the time evolution of the line pack is not captured correctly.

Elevated circulating triglyceride levels have been linked to an increased risk of diabetes, although the precise mechanisms remain unclear. This study aimed to investigate whether low-density lipoprotein (LDL) cholesterol, homeostatic model assessment (HOMA) for insulin resistance, and C-reactive protein served as mediators in this association across a sample of 18,435 US adults. Mediation analysis was conducted using the PROCESS Version 4.3 Macro for SPSS. Simple medi-ation analysis revealed that all three potential mediators played a role in mediating the associa-tion. However, in the parallel mediation analysis, where all three mediators were simultaneously included, HOMA for insulin resistance remained a significant mediator (indirect effect coefficient, 0.47; 95% confidence interval [CI], 0.43—0.52; p < 0.05) after adjusting for all tested confounding factors. Conversely, LDL cholesterol (indirect effect coefficient, -0.13; 95% CI, -0.31—0.05; p > 0.05) and C-reactive protein (indirect effect coefficient, 0.01; 95% CI, -0.003—0.02; p > 0.05) ceased to be significant mediators. HOMA for insulin resistance accounted for 49% of the association between triglycerides and diabetes. In conclusion, HOMA for insulin resistance was the dominant mediator underlying the association between triglycerides and diabetes. Therefore, reducing triglyceride levels may hold promise for improving insulin sensitivity in diabetic patients.

Many corporations have now revised their value statements to showcase their commitment to sustainable development and green business due to the pressing issues of climate and environmental damage. Despite the importance of value statements that can direct companies to achieve sustainable goals, what kind of values can be perceived as organizational orientations to sustainability remains unknown. This study explores how the general public views the inclusion of sustainable components in value statements from the listed companies in Hong Kong by using Q-sort methodology (n = 30). Analyzing the final sample of 40 value statements extracted from 27 listed companies, we identified three factors related to sustainability, namely, Empowering business process management, Empowering customer-centric excellence, and Empowering sustainable progress. This study provides an additional component to the traditional triple bottom line by suggesting that internal operation of a company is an emerging idea to understand corporate sustainability.

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.

Africa was the only continent not to achieve the 2015 Millennium Development Goal of 50% poverty reduction. This paper asks whether Africa will fare better in meeting Sustainable Development Goals (SDGs) addressing poverty and hunger by 2030. To answer this question we examine literature, including our field research published over the last thirteen years. We find that ‘sustainable development’ is a failed concept immersed in the contemporary global economic system that favors growth over ecosystem stability and patriarchal systems of governance that undervalue women’s capacity for sustainability in their care-work as food providers. We examine barriers to women’s farming (climate change, gender bias, limited access to land, technology, finance) and provide examples of women’s innovative strategies for overcoming these barriers in their care practices toward family and community well-being and ecosystem health. We conclude that sustainability is only possible through transformation of thinking away from approaches that value profit over people and ecosystems and toward gender-based approaches for achieving the goals laid out in the SDGs through holistic, integrative systems of ecosystem fit.

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.

Sustainable food consumption has attracted a widespread attention during last decades by scholars, policy makers and consumers. In line with this, farmers’ markets (FMs) have the potential to encourage sustainable agricultural production and consumption. By reducing the number of actors and distances along the food chain, these alternative food systems foster the reconnection between farmers and consumers and contribute to different social, economic and environmental sustainable goals. This paper provides insights on the role of consumers' sustainability concerns related to their motivation for shopping at FMs. By means of a choice experiment, we analyze the determinants of consumers’ WTP for buying apples at FMs. We are particularly interested in understanding how attitudes towards the three sustainability dimensions are related to consumer preferences in this context. We find that consumer attitudes towards direct contact with producers, contributing to farmers’ income, and environmental benefits can be directly related to product characteristics that are specific to FMs.

As the natural resources are getting exhausted, the concept of sustainable development of region has received increasing attentions, especially for resource-dependent cities. In this paper an innovative method that emergy analysis and IPAT (Human Impact Population Affluence Technology) model were combined in order to analyze the quantitative relationship of economic growth and energy consumption and further to evaluate its overall sustainability level. Taiyuan, a traditional, resource-dependent city in China, is selected as the case study region. The main results show that total emergy of Taiyuan increased from 9.023× 1023 sej in 2007 to 9.116× 1023sej in 2014, with 38% reduction on non-renewable emergy and 125% growth on imported emergy. Regional emergy money ratio (RMB) was reduced by 48% from 5.31× 1013sej/$ in 2007 to 2.74× 1013sej/$ in 2014, indicating that the increasing speed of consuming resources and energy was faster than the increase of GDP, and that Taiyuan’s money purchasing power declined. The lower emergy sustainability index (ESI) indicates that Taiyuan was explored and produced large quantities of mineral resources, which puts more stress on the environment as a consequence, and that this is not sustainable in the long run. The IPAT analysis demonstrates that Taiyuan sticks to the efforts of energy conservation and environmental protection, in order to promote regional sustainable development, it is necessary to take an integrated effort. Policy insights suggest that resourceful regions should improve include energy and resource efficiency, optimizing energy and resourceful structure.

The aim of the article is to verify differences in the perception of selected factors of sustainability among small and medium-sized enterprises (SMEs) in Central Europe. The subjects of analysis are factors such as corporate social responsibility (CSR), business risk sources (market, financial, personnel, and operational), reputation and social media, national support, social changes, and crisis events in business. The questionnaire was completed by 1,090 SMEs from the business environments of Visegrad Group countries. Statistical hypotheses were verified using Z-scores for two population properties. The most negatively perceived factors among owners and managers in the SME segment are national support and legislative changes. The most positively perceived factor is reputation and social media. The country of doing business is a significant factor. The perception of crisis events in business is most negative among Czech SMEs. More than 80% of Hungarian SMEs perceive their companies as sustainable. In comparison with Slovak and Polish SMEs, Hungarian perceptions are more positive in the context of sustainability. The country of doing business is the strongest factor in evaluating CSR indicators. The positive perception of CSR in Czech SMEs (43.9%) is lower than in other countries.

Developing sustainability competences is an important endeavor for education, as competence development can be complex and requires appropriate approaches. In the case of preparing future educators, this becomes even more important, because of their multiplier role. The current study presents how a project, based on living-lab methodology, helped preservice preschool teachers, attending a course on sustainability issues, develop sustainability-specific professional action competence. Students collaborated with an organization and a school and were trained to deliver to 6-year-old pupils, activities concerning the protection of sea turtles. The process included reflection, based on a given template. After the intervention, the preservice preschool teachers reflected upon their role and professional performance and discussed how they, benefited from this project. They further analyzed through a group interview, how the Living Lab methodology raised their professional confidence and self-efficacy, and helped them develop content knowledge, pedagogical content knowledge, and a sense of purpose and motivation for teaching about sustainability. Outcomes indicate that participants felt confident and efficacious to teach about sustainability, and developed their content knowledge, pedagogy content knowledge, motivation, and volition due to a strong sense of purpose and responsibility. The overall process facilitated the development of critical thinking, systemic thinking, reflection, and collaboration..

Companies are increasingly focusing on sustainable business practices. Internal and external stakeholders’ expectations manifest in legal requirements, national and international standards, and market and customer expectations, among other things, must be considered. In addition to profit maximization as the usual target for corporate management, management must consider environmental sustainability aspects such as resource efficiency, greenhouse gas intensity, and a company's emissions behavior. In addition, social aspects relating to the company's employees, the immediate urban environment, the situation in the supply chain, and effects on the market environment must increasingly be considered. Specifically, companies are faced with the chal-lenge of dealing with conflicting objectives regarding the various aspects of sustainability and, if necessary, weighing them up against each other. These trade-offs must be made against the company's socio-economic and ecological environment, corporate strategy, and sustainability goals. This paper provides an overview of current approaches and research gaps on this topic through a literature review. It shows a lack of methods and frameworks to specifically deal with trade-offs and conflicts of goals.

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.

A burgeoning body of scholarship identifies and discusses botanic gardens as increasingly important centres of biodiversity conservation and sustainability. Notwithstanding the high quality and richness of this literature, it encompasses relatively autonomous fields of expertise that are neither designed nor expected to promote cross-disciplinary, integrative, accounts of botanic gardens as institutions of conservation and sustainability. Bridging key aspects of the botanic garden literature, this article brings into conversation historical accounts with contemporary scholarship on the matter. In so doing, it unveils dilemmas and challenges faced by botanic gardens as they grapple with their historic legacies, but also renew their relevance in nurturing sustainable socio-environmental futures. The article proceeds by covering three focal points. First, it summarizes the scholarly literature on the history of botanic gardens. Second, it presents accounts of current scientific and biodiversity conservation endeavours as reflexive engagements with their historical legacies. Third, it addresses the recent emergence of socio-cultural missions at botanic gardens as a significant step beyond their historical focus on plants and plant ecosystems.

Most research on colostrum quality and colostrum management focuses on maternal IgG transfer to the newborn calf. However, in addition to being a source of antibodies, colostrum has other components that influence passive immune transfer, nutrition, gut maturation, and thermoregulation. In this review, the constituents in the bovine colostrum, as well as their variation, are explored and it is discussed the biological role of colostrum on the newborn calf. Protein is the nutrient in higher concentration and fat is the nutrient with the most variation. There is a pronounced amplitude in the total solids content of colostrum, but the average concentration does not vary much between studies (24.7%). Bovine colostrum major components can vary with several factors, such as the region, season, breed, dry period length, and nutritional aspects of the dam. Bioactive components, cells, and microbiome variability are less understood, besides IgG. Regardless, they play crucial distinct roles in the physiological development of the newborn. However, a multi-interactive effect between these components, cells, and microorganisms is more likely to occur. Recently researched components in colostrum like miRNA, nucleo(t)sides, the milk fat globule membrane, oligosaccharides, minor proteins, and the microbiome are examples of promising interest areas of study.

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

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

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.

In light of the critical and emerging global challenge posed by the increasing frequency and severity of heatwaves in recent decades, this study demonstrates a practical and robust workflow that bridges the gap in understanding how the effective integration of remote sensing data with ground-based observations can facilitate a comprehensive assessment of spatiotemporal heatwave patterns and trends in the central region of Thailand. This research transcends traditional methods, utilizing air temperature (Tair) and satellite-derived land surface temperature (LST) data from 1981 to 2019. Results exhibit that an analysis of Tair indicates increasing daytime heatwaves in peri-urban areas, with significant trends in heatwave number (HWN), heatwave frequency (HWF), and heatwave duration (HWD), heatwave amplitude (HWA) rises in urban settings while nighttime heatwaves significantly intensify in rural locales. Notably, LST trends reveal varied patterns, with peri-urban areas showing marked daytime increases in heatwave magnitude (HWM), HWA, and HWF. Correlation analysis (p=0.05) highlights strong daytime associations between Tair and LST in rural (HWN, HWF, HWD, r&gt;0.90) and peri-urban (HWM, HWA, r&gt;0.65) regions. Overall, this study advances approaches to the adaptable measurement and spatial-temporal pattern of heatwave-related risk areas, providing insights for decision-makers to develop sustainable practices and strategies for climate change adaptation.

Sustainable supply chain management (SSCM) represents a critical strategy for the electronics industry to balance economic objectives with environmental and social responsibility across complex global production networks. This multiple case study analysis investigates SSCM integration within leading Korean electronics manufacturers Samsung, LG, and Hyundai. In-depth qualitative data, focus groups, and sustainability report analysis reveals the policies, practices, results and implementation barriers related to incorporating sustainability criteria across procurement, manufacturing, distribution and recycling functions. Findings show sustainability considerations increasingly driven by cost, risk, reputational and regulatory factors, with vertical coordination initiatives helping transfer knowledge to assist suppliers on compliance and emissions reductions. Yet substantial obstacles persist around monitoring, coordination, transparency and technical capabilities, especially amongst lower tiers. The paper discusses how common reporting standards, ethical sourcing certification and partnerships can accelerate electronics supply chain sustainability. By mapping integration achievements and gaps, this study informs managerial best practices and policy reforms toward promoting socially and ecologically responsible models for Korea's vital export industry as it navigates rising stakeholder pressures.

Job characteristics shape organizational sustainability, conferring tangible benefits to employees. Job characteristics shape attitudes toward work, such as satisfaction and engagement, and are related to the well-being and health of employees. The aim of the study was to determine and describe the role of work engagement and support at work in the relation between selected job characteristics (organizational justice, job control, and role clarity) and self-rated health. The study was conducted on a sample of 368 employees representing various industries. The study used: Utrecht Work Engagement Scale (UWES), Organizational Justice Survey, Coworker Support Scale, Supervisor Support Scale, Role Clarity Scale, Job Control Scale. Cantril ladder was used to measure self-rated health. The presented study established the importance of lower scores on the UWES subscale: dedication as a significant moderator of the examined correlations. In relation to the correlation: justice and its dimensions, and self-rated health, support from supervisors showed a greater effect than that from coworkers. The conducted study expands knowledge on the formation of employees' self-rated health through the sense of justice experienced within the organization. The results obtained are applicable to organizational practice. This finding highlights the importance of supporting organizational justice, which contributes to employee well-being (particularly when combined with high levels of work engagement and supervisor support) and ultimately increases organizational sustainability. Further research can be continued taking into account the limitations of the previous procedure of selecting people for the study and the measurement tools used.

In the dynamic interplay between people and their physical environments, the Global South stands as a mosaic undergoing a multitude of transformative influences in architecture and urbanism where examining social sustainability becomes imperative. While prevailing attention remains on environmental and economic sustainability, this study addresses a persistent gap in the urban literature by focusing on the dynamic and manifold nature of social sustainability. Positioning itself within the context of sustainable development, the study links the pursuit of social aspects of sustainability with selected unique urban contexts from the Global South. Five cases that include Alexandria (Egypt), Tripoli (Libya), Basra (Iraq), Lilongwe (Malawi), and Accra (Ghana) are discussed through multi-layered investigations that involve attitude surveys, interviews, focus groups, participatory systematic observations, and behavioral mapping, engaging directly with inhabitants and stakeholders. Uncovering people-place narratives in the identified contexts, the cases are developed into five knowledge typologies that serve as practical tools for planning and design decision-making, policy formulation, and academic discourse. Discussions are conceived to demonstrate the transformative role people-place narratives play in fostering a more sustainable and equitable urban future. Conclusions are drawn to offer practical insights for stakeholders involved in various capacities in shaping the urban landscape of the Global South.

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.

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.

Addressing the urgent sustainability challenges in the wine industry, this study explores the efficacy of sustainability-oriented innovations (SOIs) and smart farming technologies (SFTs) across wine value chains in Cyprus and Italy. Employing KPIs for a rigorous assessment, the research delves into the environmental, economic, and social impacts of these technologies. In Cyprus (SIP7), the integration of digital labelling and smart farming solutions led to a substantial reduction in pesticide usage by up to 75% and enhanced the perceived quality of wine by an average of 8%. Italy's SIP10 witnessed a 33.4% decrease in greenhouse gas emissions, with an additional benefit of a 5.3% improvement in intrinsic product quality. Notably, SIP10 also introduced a carbon credit system, potentially generating an average annual revenue of €4,140 per farm. These findings highlight the transformative potential of SOIs and SFTs in promoting sustainable practices within the wine industry, demonstrating significant advancements in reducing environmental impact, improving product quality, and enhancing economic viability. The study underscores the critical role of innovative technologies in achieving sustainability goals and provides a compelling case for wider adoption within the agricultural sector.

Leadership and sustainability have been researched and examined concurrently. We know much about sustainable, sustainability and environmental leadership as separate areas of research and the leadership behaviours and practices that facilitate achievement of sustainability outcomes. Whilst these research streams have developed alongside each other, we know little about the similarities and differences of each of these three leadership approaches. The purpose of this paper is to review and compare which sustainable, sustainability and environmental leadership approaches are predictive of improved organizational performance with a view to understanding leadership towards sustainability. Through a comprehensive review of the extant literature, we integrate the three leadership approaches and highlight areas of similarity and difference. From a theoretical perspective, this paper seeks to make a significant contribution to the scholarly literature by building on current knowledge and developing a unified framework that combines our findings on leadership practices and behaviours in terms of the types of leadership required for achieving sustainability outcomes. By unifying existing frameworks and clarifying points of integration and differentiation under the umbrella of ‘leadership towards sustainability’, this paper seeks to advance research on leadership approaches. From a practical perspective, a cohesive set of leadership behaviours and practices will be emphasized so that leaders can adapt these to suit the context of their organization, thus helping leaders make sense of the literature to inform their practice and reach sustainability goals. Thus, the main goal of this paper is to identify a range of leadership behaviours and practices that are required to improve the performance of sustainability in organizations thus informing the broader leadership field.

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

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

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

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

Food production is a complex matter, affecting people’s lives, organizations’ profits, and the well-being of the whole planet and has multifaceted ethical considerations surrounding its production, distribution, and consumption. This paper addresses the pressing need to confront ethical challenges within the food system, encompassing issues such as environmental sustainability, food security, and individual food choices for better oral and systemic health of all individuals around the globe. From agricultural practices to global trade and food waste, ethical implications are addressed across various domains, highlighting the interconnectedness of ethical decision-making in the food industry. Central themes explored include the ethical dimensions of food production methods, the impact of global trade on food ethics, and the role of individuals in making ethically informed food choices. Additionally, the paper dives into the spiritual and physical significance of food, particularly through the lens of oral health as a gateway to holistic well-being. Recognizing the complexity of the food ecosystem, the paper calls for serious interventions in legislation and economics to promote ethical protocols and techniques for sustainability reasons. It emphasizes the importance of ethical considerations in food safety management systems, regulatory frameworks, and quality standards. Moreover, the paper underscores the need for a comprehensive approach to address ethical dilemmas and moral values inherent in the food industry and oral health policies, advocating for the adoption of the precautionary principle and ethical decision-making frameworks. The article aims to serve as a call to action for stakeholders across the food industry and the healthcare sector, to prioritize ethical practices, promote transparency, rearrange economic parameters and work towards a more sustainable and equitable food system for inner and outer oral and systemic health and human sustainability for all.

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.

This paper provides a comparative analysis of AES (Advanced Encryption Standard) and Salsa20 algorithm implementations, focusing on power consumption efficiency in passive RFID (Radio Frequency Identification) tags and ultra-low-power devices. The main objective of this work is to determine which of these algorithms is more suitable to operate in these types of devices. For this purpose, ASIC (Application-Specific Integrated Circuit) implementations of AES and Salsa20 based on low-power approaches were developed and their power consumption was evaluated. Results demonstrate that Salsa20 power consumption is lower than AES (2.82μW and 4.01μW, respectively - both in 0.18μm), indicating that Salsa20 is a better choice than AES for passive RFID tags.

This study finds that in northern Jordan, breeder indicators present challenges to the sustainability and growth of sheep and goat farming, while economic indicators suggest a combination of financial stability alongside hurdles related to profitability and resource ownership. Breeder age plays a role in the management of livestock herds, due to factors such as experience, resources, or adherence to traditional practices. Experience significantly affects breeders' decisions on male insemination replacements, likely due to skill. Crop cultivation influences breeders' returns by reducing feeding costs, while strategic lamb sales management boosts individual animal profitability. Winter raises animal mortality due to cold stress. Other animals in herds increase kid mortality by spreading diseases. Breeder experience significantly affects lamb survival, stressing its role in care. Increasing sheep proportion enhances lamb production and reduces lamb mortality while managing rams and selling lambs positively affects herd health and productivity. A larger goat herd proportion positively correlates with kids sold but inversely with breeding males and overall kids, implying trade-offs affecting herd productivity and mortality rates. Sheep herds (92.5%) show slightly better reproductive success than goats (90.6%), implying superior long-term viability. Flock excels in birth, survival, and sales, but low sheep and lamb%. Improvement is needed for sustainability, and the potential is high. Goat breeding shines in birth, sales, and overall success, but needs attention to kid survival and other sustainability issues. In conclusion, despite challenges, there are promising opportunities to enhance sheep and goat farming in Jordan. Effective management, informed by breeders' experience and economics, is crucial. Empowering small-scale herders and implementing targeted interventions like winter mortality solutions and selective breeding is vital for sustainable growth.

Latin America and the Caribbean offer the most favorable natural and social conditions for the emergence of cattle ranching that regenerate and maintains the ecosystem services on which life on Earth depends, that is energy efficient and that contributes to meeting fundamental human food needs. Unlike other major global producers, cattle farming in Latin America and the Caribbean is fundamentally based on pasture. Therein lies both its strength (due to the regenerative potential of well-managed pastures) and its vulnerability (due to the pervasive link between deforestation and pasture formation, especially in the Amazon, where 40% of the Brazilian herd is concentrated). The diversification of pastures (today marked by impressive monotony, with brachiaria accounting for 85% of the species in Brazil), the introduction of legumes and tree plantations within them, and the proper management of herds, open the way to the possibility of drastically reducing the area currently occupied by the activity (especially in the Amazon) while maintaining the supply of its products. Agricultural research has disseminated forms of moderate intensification of cattle ranching, which represent a low opportunity cost of animal feed and, at the same time, regeneration of ecosystem services that have so far been destroyed by the prevailing methods of farming.

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.

Nanotechnology has become a popular topic in agricultural and animal research, generating sig-nificant global interest. Nanoparticles (NPs)-enabled agriculture and animal husbandry (AHs) products have three main principles: crop production, protection, and nutrient enrichment. Re-search on this topic has grown exponentially in recent years, with an increasing number of peer-reviewed literature and patents on NPs-enabled agriculture and AH products. This study examines and collects data on the various applications of NPs-enabled agricultural products for crop production, protection, and livestock improvement from the core nanotechnological database. The search returned several types of NPs and products used in agriculture and AH, countries that utilize these products at a commercial level, and analysis of these data by phyton, R-statistical software. Our findings show remarkable growth of nanotechnology in agriculture, AH, and re-search fields for future sustainability goals in the era of climate change

Recent policies’ changes in sustainability reporting, such as the ones related to the new European Directive on non-financial disclosure, the standards issued by the American Sustainability Accounting Standard Board (SASB), the G4 guidelines issued by the Global Sustainability Standard Board (GSSB-GRI) and the framework of the International Integrated Reporting Council (IIRC) are stressing about the importance of extending the disclosure of ethical, social and environmental risks within social and environmental reporting. Institutional pressure has notably increased among organizations, in setting-up risk management tools to understand sustainability risks within managerial and reporting practices. Given such institutional pressure, the corporate reaction in providing additional sustainability risk disclosure call for attention and scrutiny. Therefore, this study aims at addressing such issues from an exploratory perspective. We based our analysis on a sample of organizations that issued sustainability disclosure in accordance with the GRI G4 guidelines, and we tested the relationship between risk disclosure and other relevant variables. Consistently with the literature, we found that “experienced” sustainable reporters provide a significant volume of disclosure, and that disclosure quality on risk is positively influenced by their international presence and reporting experience. However, when accounting for specific risk-related areas of disclosure, only few of them seems to adopt a management accounting perspective linking strategy, risk metrics and disclosure.

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

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

With the aging of China's population, the problem of pension security has become more and more prominent, and whether delayed retirement can effectively alleviate the pension fund gap and ensure the sustainability of the pension fund has become the focus of social concern. This study predicts the income and expenditure of urban workers' basic pension insurance fund from 2021 to 2050 by constructing an actuarial model of pension insurance fund income and expenditure, and simulates the effect of delayed retirement policy. The prediction results show that under the existing system, the basic pension insurance fund for urban workers will have a shortfall for the first time in 2027, and the shortfall will expand year by year. Compared with the non-implementation of delayed retirement policy, the simulation of the implementation of delayed retirementt program delayed the emergence of the fund gap until 2029, and the forecast period of the pension fund gap significantly narrowed, indicating that delayed retirement policy has a certain positive impact on alleviating the pressure of pension payments, but delayed retirementt can not completely eliminate the pension fund gap. In view of this, this paper suggests that a progressive and flexible delayed retirement policy should be introduced as soon as possible to better adapt to the needs of different groups. At the same time, differentiated policies should be formulated for different groups of people and a pension incentive mechanism for delayed retirement should be set up to improve public acceptance of delayed retirement policy. In addition, delayed retirement policy should be combined with other measures, such as lowering the corporate contribution rate and enhancing the value-added capacity of the pension fund, so as to ensure the sustainability of the pension fund.

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

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

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

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

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

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

We examine the relation between environmental, social, and governance commitment levels (ESG) and firm dividend payer status. Given that larger and more profitable firms are positively associated with both payer status and ESG, it could be that ESG and dividends are complements. However, given that both dividends and ESG relate to firm spending decisions, it may be that the choice is “either/or” and that ESG and dividends are substitutes. We document a positive relation between ESG and dividend payer status in U.S. firms over the period 1991-2016. In particular we find that the proportion of dividend payers is roughly 13% higher for firms with positive ESG compared to those with negative ESG. Including ESG in the models used to predict payer status provides, on average, a nearly 26% improvement in relative forecast accuracy. Our results are robust to estimation techniques and the inclusion of variables known to be determinants of payer status.

The rapid growth of the metropolitan area around Budapest has led to increased traffic, infrastructure problems, and social and economic issues in the suburbs, making the sustainability of these areas a key topic in professional and public discussions. The article aims to explore the intricacies of sustainability in a suburban town by utilizing the Smart Growth framework, which is highly pertinent in Hungary. The focus of scientific and public discussions revolves around urban planning to curb urban sprawl and enhance public transportation usage. The analysis concentrates on compactness, commute, and community, utilizing quantitative survey data between 2018 and 2023. The findings demonstrate that the town under analysis is dense regarding common and regular services but depends significantly on the central area for more specialized services. The local community is tightly interconnected and shows no evidence of atomization. Commuting patterns show that polycentricity leads to new spatial connections and a growing reliance on cars, even while the quantity of vehicles is still growing. The results indicate that assessing the sustainability of suburbs may not be universally applicable, and examination should be conducted at the town level. Secondly, the sustainability of suburban areas may be distinct from the sustainability of denser, urbanized places.

Along with the rapid development and wide application of Artificial Intelligence (AI), discussions regarding AI Sustainability have emerged. Employing a systematic mapping study, this paper reviews research about AI Sustainability from diverse fields and viewpoints, including three dimensions economic, social, and environmental. Our analysis indicates a transformative shift in research focus, evolving from fragmented approaches to a more holistic understanding of AI Sustainability. This maturation is reflected in the interplay between multiple dimensions and the integration of both "AI as a tool for sustainability" and "Sustainability of AI" perspectives. As the field continues to mature, researchers should embrace a comprehensive and unbiased exploration of AI Sustainability across all dimensions and approaches, ensuring a well-rounded foundation for future advancements in this rapidly evolving domain.

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 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.

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.

Sustainability experienced significant global momentum in recent decades. The emergence of the sustainability movement in the Financial Sector was prompted by the increasing global climate change resulting from environmental deterioration. Primarily associated with the Financial Sector, it has increasingly been recognised that Financial Institutions are significant contributors to global climate change, both via direct and indirect means. This has resulted in a heightened emphasis and demand from stakeholders for the implementation of Sustainability Principles on a worldwide scale. This study presents a methodology that utilises the various dimensions of Sustainable Finance through the concept of Triple Bottom Line to determine the factors influencing the Sustainability Performance of Financial Institutions. The suggested approach is grounded and supported by the current body of literature. The study presents a hypothesis to investigate the correlation between factors of Green Finance Practices and Sustainability Performance of Banking Sector. The suggested framework can be utilised by regulatory bodies and individual financial institution of a country to identify the elements that influence the Sustainability Performance of Banking Sector.

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.

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.

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

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

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

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

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.

Cement production contributes to about 7% of CO2 emissions into the atmosphere. Despite our best efforts, we cannot find a competitive substitute that is both reliable and environmentally friendly. The simplest way to solve the problem is to rationalize the resources and try to minimize its use by substitute them with other materials. A concrete that contains a substantial amount of fly ash is already available, but its use is limited by the current shortage in the market and reduced initial resistance. In this context, ternary mixtures have been used to conduct an experiment. A significant volume of cement has been replaced with fly ash and metakaolin, which serves as a correction factor for the performance. In this work the main advantages and disadvantages of the simultaneous use of these two additions, which may reveal to be very interesting with high volumes of substitution will be presented. The performance of this ternary mixture is very promising. Provide a wide range of possibilities for replacing cement, maintaining or even improving its mechanical and durability properties. A solution for an ecological concrete with enhanced performance for general use in construction as an alternative to conventional concrete.

The rehabilitation of abandoned mining sites is an increasingly pressing issue in the context of sustainable development. Recent research has emphasized the need for a holistic approach to the abandoned mining sites and their environmental rehabilitation. Based on field analysis, environmental assessments, satellite imagery processing and geographic information operations, this paper pushes forward the existing knowledge by doing a comprehensive assessment of abandoned mining sites in the Romanian Carpathians and by proposing innovative and sustainable rehabilitation solutions. Our findings highlight that abandoned mining sites and their surrounding territories in the Romanian mountains have significant ecological imbalances and complex socio-economic issues. The findings also suggest that by adopting innovative, integrated, and sustainability-oriented approaches, territories affected by mining can be transformed into valuable and sustainable spaces to meet human needs. We conclude by presenting the importance of innovation in ecological reconstruction and spatial-functional reintegration of mining sites in mountain areas as a useful tool in making fair decisions, both in the context of implementing appropriate development policies as well as for resilience and environmental sustainability of mining-affected mountain areas.

Nowadays, the transparency of governments with respect to the sustainability of public services is a very interesting issue for stakeholders and academics. It has led to previous research and international organisations (EU, IMF, OECD, United Nations, IFAC, G-20, World Bank) to recommend promotion of the online dissemination of economic, social and environmental information. Based on previous studies about e-government and the influence of administrative cultures on governmental accountability, this paper seeks to identify political actions useful to improve the practices of transparency on economic, social and environmental sustainability in European local governments. We perform a comparative analysis of sustainability information published on the websites of 72 local governments in 10 European countries grouped into main three cultural contexts (Anglo-Saxon, Southern European and Nordic). Using international sustainability reporting guidelines, our results reveal significant differences in local government transparency in each context. The most transparent local governments are the Anglo-Saxon ones, followed by Southern European and Nordic governments. Based on individualized empirical results for each administrative style, our conclusions propose useful policy interventions to enhance sustainability transparency within each cultural tradition, such as development of legal rules on transparency and sustainability, tools to motivate local managers for online diffusion of sustainability information and analysis of information needs of stakeholders.

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

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

This study employs Geographic Information System (GIS) techniques to evaluate the walkability of Onaizah City, which serves as a representative model for a Saudi city situated in the Qassim region, north of the capital city, Riyadh. The goal is to evaluate how easily pedestrians can navigate the street network and identify areas that excel or need improvement in terms of walkability. The results offer insights for planning and development supporting sustainable initiatives. Approach; The study involves integrating GIS data, such as street layouts, land use patterns, and demographic information. By analyzing factors like integration values and choice values within the street network the study gauges’ walkability aspects. Furthermore, correlation analysis explores how spatial arrangements, influence walkability. By studying the case of a medium-sized Saudi city, which can then be applied to several Saudi cities. Cost distance analysis and cost-back correlation calculations are employed to determine pedestrian routes. Findings and Discussion; Through GIS techniques the study effectively assesses the walkability of Onaizah City by identifying three walking paths with lengths of (1401m, 1283m, and 1507m). The study reveals pedestrians' actual city distance. Weighted criteria assign 40% to heritage sites, 30% to green spaces, and 15% each to mosques/commercial sites. Preserving access to heritage sites and incorporating areas enhance walkability. Conclusion: Study enhances walkability understanding, offering data-driven planning suggestions. Urban planners prioritize pedestrian connectivity, considering GIS effectiveness and physical environment importance. Findings support walkability research and sustainable urban development.

Densely urbanized areas, with a low percentage of green vegetation, are highly exposed to Heat Waves (HW) which nowadays are increasing in terms of frequency and intensity also in the middle-latitude regions, due to ongoing Climate Change (CC). Their negative effects may combine with those of the UHI (Urban Heat Island), a local phenomenon where air temperatures in the compact built up cores of towns increase more than those in the surrounding rural areas, with significant impact on the quality of urban environment, on citizens health and energy consumption and transport, as it has occurred in the summer of 2003 on France and Italian central-northern areas. In this context this work aims at designing and developing a methodology based on aero-spatial remote sensing (EO) at medium-high resolution and most recent GIS techniques, for the extensive characterization of the urban fabric response to these climatic impacts related to the temperature within the general framework of supporting local and national strategies and policies of adaptation to CC. Due to its extension and variety of built-up typologies, the municipality of Rome was selected as test area for the methodology development and validation. First of all, we started by operating through photointerpretation of cartography at detailed scale (CTR 1: 5000) on a reference area consisting of a transect of about 5x20 km, extending from the downtown to the suburbs and including all the built-up classes of interest. The reference built-up vulnerability classes found inside the transect were then exploited as training areas to classify the entire territory of Rome municipality. To this end, the satellite EO HR (High Resolution) multispectral data, provided by the Landsat sensors were used within a on purpose developed "supervised" classification procedure, based on data mining and “object-classification” techniques. The classification results were then exploited for implementing a calibration method, based on a typical UHI temperature distribution, derived from MODIS satellite sensor LST (Land Surface Temperature) data of the summer 2003, to obtain an analytical expression of the vulnerability model, previously introduced on a semi-empirical basis.

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

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

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

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

Conventional academic debate on sustainability and transformation has begun to be disputed by researchers, policymakers and other stakeholders from the private sector. The complexity of linking sustainability with transformation necessitates the development of new ways of understanding and explaining actors, processes, issues, structures, and outcomes related to transformation to sustainability (T2S). A persistent problem in understanding and managing the T2S is the implied notion of a monolithic transformation to achieve sustainability. This notion underestimates the diversity of actors as well as the historical contexts of transformations. At the same time, achieving T2S is highly dependent on technical solutions as well as policies that can stir needed behavioural change, whereas these technical solutions and policies are not always socially acceptable or politically implementable. Therefore, achieving T2S also calls for evaluating normative foundations of policies and actions needed to advance T2S. This article argues that T2S is composed of different phases, each of which having a different set of actors, resources and audience. This article explains how collective decision can be achieved through multiple levels and types of negotiations that occur in an orchestrated manner. To understand this, this article introduces a theoretical model as an analytical framework to structure how T2S unfolds. This model uses insights from negotiation studies to focus on the actors’ perspectives on T2S. It proposes the division of the transformation process into phases – entry point, learning, sequencing, disrupting and fortifying. Using the Germany’s energy transition (Energiewende), each of these phases is analysed to determine the “quality” of cooperation that can help fulfil the tasks required to master the so-called “cognitive games” of T2S (ripeness game, power game, bargaining game, policy game, scaling game). Moreover, insights are presented to explain how the designated milestone can be achieved that indicates the advancing to the next phase and eventually entrench the transformation process. The lessons and findings resulting from the analysis of the phases of T2S suggest that there is also the need to revisit underlying assumptions on negotiations, sustainability and transformation.

In this paper we explore the known connection among sustainability, resilience, and well-being within the framework of active inference. Initially, we revisit how the notions of well-being and resilience intersect within active inference before defining sustainability. We adopt a holistic concept of sustainability denoting the enduring capacity to meet needs over time without depleting crucial resources. It extends beyond material wealth to encompass community networks, labor, and knowledge. Using the Free Energy Principle, we can emphasize the role of fostering resource renewal, harmonious system-entity exchanges, and practices that encourage self-organization and resilience as pathways to achieving sustainability, both in an agent and in collectives. We start by connecting Active Inference with well-being, building on exsiting work. We then attempt to link resilience with sustainability, asserting that resilience alone is insufficient for sustainable outcomes. While crucial for absorbing shocks and stresses, resilience must be intrinsically linked with sustainability to ensure that adaptive capacities do not merely perpetuate existing vulnerabilities. Rather, it should facilitate transformative processes that address the root causes of unsustainability. Sustainability, therefore, must manifest across extended timescales and all system strata, from individual components to the broader system, to uphold ecological integrity, economic stability, and social well-being. We explain how sustainability manifests at the level of an agent, and then at the level of collectives and systems. To model and quantify the interdependencies between resources and their impact on overall system sustainability, we introduce the application of network theory and dynamical systems theory. We emphasize the optimization of precision or learning rates through the active inference framework, advocating for an approach that fosters the elastic and plastic resilience necessary for long-term sustainability and abundance.

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.

This study aims to analyze the interconnection between the concepts of digital economy and sustainability. These concepts have become popular due to awareness of climate change and increased development and adoption of technologies. Researchers, business leaders and policymakers are exploring the many ways digital technologies can be used to address sustainability issues. Using a systematic literature review with a bibliometric analysis, we examined a sample of 92 studies indexed in SCOPUS to identify research activity on this topic through April 2023. We found that 2022 had the highest number of peer-reviewed papers on the subject, with 31 publications. During the research, we also identified multiple opportunities for this interconnection, such as developing renewable energy and sustainable technological solutions, smart cities and sustainable urbanization, and sustainable consumption. These opportunities enabled by digital technologies allow companies to adopt sustainable business strategies and develop sustainable products. Despite these opportunities, the digital economy presents several challenges that can hinder efforts to achieve sustainability goals, such as increased e-waste, high energy consumption and rising carbon emissions, digital divide, job insecurity, growing monopolies, and data protection. These issues must be addressed to enable optimal use of the opportunities presented in the digital economy to promote sustainability.

This article aims to understand the domains and conceptual uses of contagion, its modalities and its effects, in its different historical contexts and meanings, as an expression of the process of interdependence between the positions and the different points of view of different actors involved in multiple scientific, moral, social and political challenges. Another objective focuses on understanding the process of collective management of contagion, disease and health, where prevention is an essential element of its objectives and justifications, its discursive order, as well as its practical activities.