World, Volume 6, Issue 3 (September 2025) – 14 articles

In light of constrained resources and the rise of digitalisation in higher education, management control systems (MCSs) have emerged as essential tools for university management because of their integrity, flexibility, and effectiveness. This paper aims to elucidate the current challenges in the implementation and functioning of MCSs in higher education. To this end, a systematic literature review was undertaken in the Scopus and Web of Science databases, following the PRISMA guidelines. The review yielded 15 relevant sources published between 2020 and June 2025. Induction, deduction, content analysis, and K-means clustering were employed to analyse them. Forty-eight challenges to MCSs in higher education were identified and systematised into four groups (Growth Threats, Limitations, Malpractices, and Stakeholder Issues), covering twelve subgroups. These subgroups were ranked according to their frequency of mention. The top-ranked subgroups were HR problems (first), organisational constraints and management engagement (second), and technological integration and lack of technology training (third). All challenges were classified into clusters based on the countries analysed in the reviewed sources. This review primarily contributes to the existing knowledge by identifying and categorising the challenges to MCSs in higher education. Practically, it lays the groundwork for improving these MCSs, thus contributing to enhanced university management. Full article

This study presents a comparative benchmarking analysis of G20 nations’ agri-food competitiveness across five critical pillars: food security and nutrition, trade and geopolitics, environmental sustainability, fiscal regimes, and entrepreneurship support. Using a structured benchmarking framework with 13 performance indicators sourced from internationally recognized datasets, the research delivers a comprehensive evaluation of national agri-food systems. The analysis reveals significant disparities in transparency, policy coherence, and investment in innovation across member states. Countries such as the United States, Germany, and Australia emerge as leaders, driven by integrated policy frameworks, trade surpluses, and sustainable production practices. Others fall behind due to import dependence, fragmented governance, or weak innovation ecosystems. Canada performs consistently in trade metrics but is hindered by high emissions intensity, infrastructure constraints, and a lack of a cohesive national food strategy. Theoretically, this work contributes to the emerging field of agri-food system diagnostics by operationalizing a cross-pillar benchmarking methodology applicable at the national level. Practically, it offers policymakers a decision-support tool for identifying structural gaps and setting reform priorities. The framework enables governments, trade partners, and multilateral institutions to design targeted interventions aimed at boosting food system resilience, economic competitiveness, and sustainability in an era of rising geopolitical and environmental volatility. Full article

The Global Talent Competitiveness Index is a system created by the Institut Européen d’Administration des Affaires, based on which we compared China’s talent competitiveness rankings with those of the G20 countries and analyzed the performance of each indicator. Thus, we analyzed the strengths and weaknesses of each country’s talent cultivation policies and then explored the factors affecting them based on their national conditions. The analysis shows that, despite fluctuations, China’s global talent competitiveness ranking is generally on an upward trend compared with other G20 countries. Further analysis of strengths and weaknesses shows that China’s talent competitiveness has advantages in government efficiency, market dynamism, education system, R&D investment, and technological innovation. This study develops an original matrix model to examine the internationalization level of China’s talent competitiveness. However, there are gaps between China and developed countries in terms of labor market policy effects, education matching, vocational education, and key human resources. Drawing from large-scale data, four strategies can be implemented in the future, namely piloting & enterprising, opportunity utilization, threat transformation, and disadvantage adjustment, to improve China’s talent competitiveness. Full article

In a global context characterized by budgetary pressures, aging populations, and accelerated economic transitions, the capacity of countries to mobilize stable and sustainable tax revenues represents a crucial pillar for maintaining macroeconomic stability and social cohesion. This research investigated the determinants of total tax revenues in the developed economies of the G7 group (Canada, France, Germany, Italy, Japan, the United Kingdom, and the United States) during the period 2000–2022, employing both static and dynamic panel econometric approaches. The estimated model considered total tax revenues as the dependent variable, while the explanatory variables encompassed the main categories of government revenues: direct taxes (personal and corporate income), indirect taxes (consumption, trade, and other taxes), social contributions, grants, other non-tax revenues, and institutional quality indicators (regulatory quality and control of corruption). The empirical findings revealed that all tax components analyzed exert a positive and significant influence on total tax revenues, with particularly strong effects observed for consumption taxes, social contributions, and personal income taxes. Based on these results, the study provides policy recommendations aimed at diversifying revenue sources, balancing direct and indirect taxation, and broadening the tax base equitably. The study advances the literature on international taxation by offering an integrated and comparative analysis of the revenue structures in advanced economies, while also identifying relevant pathways for sustainable tax reforms in a dynamic global environment. Full article

This article investigates issues in the local operationalization of the Planetary Boundaries concept (PBc), crucial for assessing human impacts on the Earth system and guiding sustainable development policies. Originally designed for the global scale, this concept requires local adaptation to align territorial actions with global environmental goals. Following a qualitative analysis of 34 review articles, a systematic categorization method is employed to identify recurrent localization and operationalization issues. Their analysis provides three main contributions that improve the understanding of PBc downscaling mechanisms. First, it identifies a prevalent quantification-based localization approach. Second, it categorizes local operationalization constraints into three distinct groups. Third, it reveals underlying patterns demonstrating that the prevalent approach, despite ensuring scientific rigor, generates methodological and practical constraints to effective local operationalization. This “operational paradox” reveals fundamental tensions between the PBc’s biophysical interpretation, localization by quantification, and local operationalization, contrasting measurement or meaning, precision or participation, and standardized solutions or locally adapted responses. For future research, the analysis of the interactions between these contributions suggests operating a paradigm shift based on a socio-biophysical interpretation of the PBc and the contextualization of the resulting components. This alternative approach could prioritize territorial anchoring, stakeholder inclusion, and the co-construction of sustainability trajectories. Full article

This research analyzes the discourses and narratives surrounding the platform tourism economy in a highly touristified city, using Madrid as a case study. Rather than focusing on the socio-economic or spatial transformations themselves, the study examines how these processes are discussed, identifying the discursive strategies employed by different actors and ideologies, along with the power relations embedded in these narratives. A corpus of literature was compiled from twelve newspapers with varying ideological orientations and categorized according to political stance, access mode, and ideological radicalism. Using the LancsBox concordancer, a quantitative analysis was conducted to identify key discursive categories and preferred lexical items across ideological positions. These findings informed a subsequent in-depth qualitative analysis aimed at uncovering the rationalities behind each discourse: who speaks, how, and with what intent. The results reveal a dominant left-wing narrative that emphasizes institutional and economic mechanisms underlying platform tourism, highlighting associated social and urban harms. In contrast, conservative and liberal narratives are divided into two strands: a ‘heretic’ discourse that promotes and defends this new economic model, but also its urban results (e.g., gentrification), and a more institutional narrative framing platform tourism as inevitable and benign, thereby concealing the underlying structures of power. Full article

This study uses a nationally representative longitudinal dataset in the US to examine the long-term association of volunteering for environmental, recycling, and conservation groups with a person’s (a) willingness to continue to volunteer later in life and (b) several measures of their mental and physical well-being including perceived social status, optimism, psychological stress, suicidal thoughts and attempts, depressive symptoms and general self-reported physical health. By using Add Health data, we match responses to an environmental volunteerism question in Wave III (2002) with subjective well-being responses in Wave V (2016–2018) to examine the long-term association between these variables. After excluding missing responses, the analysis sample consists of 9800 individuals. After using linear survey regression analyses and several techniques based on propensity scores (stratification, weighting, matching) two key results emerged: first, being involved in environmental groups and organizations early in life showed a significant positive association with more hours spent on volunteering or community service work later in life; and second, people who volunteer in early adulthood are more optimistic, more sociable, have a higher perceived social status, display less stress and depressive symptoms. Full article

The forestry industry, both primary (sawn wood production) and secondary (output of reels, pallets, boxes, cooperage, and tool handles), is growing in importance in Honduras. In 2023, exports from this industry were mainly destined for Central America (58.19%), followed by North America (22.92%) and the Caribbean region (17.20%), with hardly any Honduran wood reaching Asia or Europe. Objective: The goal of this paper is to analyze the current situation of the Honduran timber industry, which is defined by its environmental deterioration caused by the overexploitation of timber resources. Methodology: Using secondary data from official national and international sources regarding the forestry industry in Honduras, we conducted a Welch’s ANOVA analysis added to two post hoc tests (Tukey and Bonferroni), complemented by a linear regression analysis using JASP software, version 0.19.3.0. to carry on our analysis. Findings: The results of our analysis underscore the urgent need to implement a series of public policies in both the medium and short term to strengthen the forestry industry in Honduras. One of Honduras’ greatest strengths is its civil society, particularly its indigenous communities, which are actively working to protect their land from deforestation and soil degradation. If public policies are not implemented in collaboration with private firms to foster the Honduran forest industry cluster, it could lead to significant socioeconomic and environmental consequences. These may include increased pressure on natural forests, rising unemployment, and the loss of an essential income source for forest owners, ultimately exacerbating poverty. Full article

This study investigates voluntary compliance with the Task Force on Climate-Related Financial Disclosures (TCFD) framework in 64 financial, Environmental, Social, and Governance (ESG) reports from six Spanish IBEX-35 energy firms (2020–2023) and explores the implications for intangible assets and corporate reputation, employing empirical quantitative text mining and Natural Language Processing (NLP) in Python. A validated scale-based taxonomy within the TCFD framework applies query-driven rules to extract relevant text. This enables an evaluation of aspects of the reports, facilitating the development of a compliance index measuring each company’s adherence to TCFD recommendations. All companies showed year-on-year improvements (2023 was the most comprehensive), yet none fully adhered due to information gaps. Disparities in the disclosures of Scope 1,2 and 3, persisted, suggesting reputational risks. A replicable methodological model generating a compliance index that assesses the ‘being’ (‘true performance’) versus ‘seeming’ (‘external perception’) dichotomy within sustainability reports and acts as a potential reputational barometer for stakeholders. By providing unprecedented evidence of TCFD reporting in the Spanish energy sector, this study closes a significant academic gap. Future research may analyze ESG reports using AI agents, study the impact of ESG on energy-intensive companies from AI data centers, supporting services like Copilot, ChatGPT, Claude, Gemini, and extend this methodology to other industrial sectors. Full article

Having the proper infrastructure is crucial because it fosters prosperous enterprise and a skilled labor force capable of solving environmental issues. There are worries about the potential negative effects of human capital centered on innovation, despite studies showing benefits. This study examines how contextual factors such as business environment, infrastructure, and human capital, influence South Africa’s entrepreneurial ecosystem. Multiple Regression Technique was used for analysis. Findings showed that each of the three factors has a remarkable impact, with business environment showing the highest positive relationship to the Ecosystem Index. The results highlight the significance of focusing on sustainable activities when developing human capital. To promote a more sustainable entrepreneurship environment, the study suggests that policymakers should implement incentives, allocate finances for infrastructure, and establish educational and knowledge-sharing initiatives to encourage the sustainability of the entrepreneurial ecosystem. Future research directions will focus on investigating how additional contextual factors affect ecosystems in various regions and industries. The study also suggests the evaluation of gender equality in access to financial and business assistance. Full article

Escalating environmental challenges severely impede global sustainable development, prompting countries worldwide to innovate environmental governance approaches. As the world’s largest developing country, China’s paradigm shifts in environmental governance from “pollution control” to “ecological conservation” embody many inherent complexities. To investigate the evolution and underlying logic of such paradigm shifts, this study introduces a nested asynchrony framework. Employing a mixed-methods approach that integrates qualitative content analysis, Social Network Analysis, and machine learning, this study analyzes China’s environmental planning documents since the 11th Five-Year Plan to clarify the process of the paradigm shifts and their driving mechanisms. The principal conclusions derived from this study are as follows: (1) Environmental planning is uniquely valued as an analytical lens for identifying paradigm shifts in environmental governance. (2) The paradigm shifts in environmental governance are temporally distinct, wherein transformations in value norms precede structural reforms, while shifts in action logic and disciplinary foundations exhibit path-dependent inertia. (3) Inconsistencies within the planning authority framework spanning central and local governments impede the effective allocation and implementation of resources. This study reconstructs the transformation pathway of environmental governance paradigms, validates computational methods in policy analysis, and presents a longitudinal framework for tracking governance evolution. Applicable to other countries or sectors undergoing similar sustainable development transitions, the framework can provide broader utility. Full article

In this study, we extend the UTAUT2 model to explore the determinants of green purchase intention in Taiwan. By incorporating environmental concern, government support, and green trust, the model highlights how contextual and trust-based factors shape sustainable consumption. Based on 590 valid survey responses, analysis using covariance-based structural equation modeling reveals that performance expectancy, effort expectancy, social influence, price value, environmental concern, government support, and green trust all positively influence green purchase intention. Notably, green trust also mediates the relationship between the core UTAUT2 constructs and green purchase intention. In contrast, hedonic motivation and habit show no significant effects, suggesting that sustainable consumption has not become habitual or emotionally driven behavior in Taiwan. These findings emphasize the importance of rational evaluation, social context, and policy support in driving green behavior and offer practical implications for promoting sustainable consumption. Full article

Promoting environmental stewardship among youths is crucial for inspiring collaborative, multi-generational actions to tackle long-term environmental challenges. This research study explores the impact of an environmental education (EE) field trip, which highlighted wastewater management and renewable energy technology, on high school students using the revised new ecological paradigm (NEP) scale as a key metric in a pre-post survey, which uses traditionally pro (NEP) and anti (dominant social paradigm, DSP) conservationist statements to measure beliefs towards the environment. When applying the Wilcoxon signed-rank test (null hypothesis t = 0, no change) to the series of environmental stewardship action questions “___ is an extremely important part of protecting the environment”, we identified ten out of the thirteen scale questions to show significant change, all of which were positive. Additionally, the overall impact score was positive and significant (p ≤ 0.05). This finding demonstrates that respondents felt more strongly that these variables played a role in protecting the environment after experiencing the field trip. This suggests that exposure to environmental management intervention strategies utilizing man-made infrastructure and technology may enhance human capability to positively influence the environment and mitigate environmental threats, potentially alleviating concerns about environmental issues. These results suggest that environmental stewardship in youth needs to be reconceptualized in an increasingly STEM-focused world, and a new metric should be developed to assess environmental beliefs. Full article

This article examines how the COVID-19 pandemic exposed and intensified global inequalities, particularly through the lens of vaccine distribution, thereby challenging the ideals of global citizenship. While the pandemic highlighted humanity’s interconnectedness and shared vulnerability, the unequal access to vaccines and resources revealed enduring structural disparities between nations. Drawing on a review of the existing literature from three national contexts, this study critiques the limitations of global citizenship as a framework for addressing such inequalities. In response, it proposes “glo-ubuntu citizenship”—a reimagined concept rooted in African philosophy and the idea of shared humanity—as a more culturally grounded and ethically responsive approach. This model blends the global and local dimensions of citizenship while emphasizing solidarity and mutual care. The article argues that while glo-ubuntu citizenship is not without its challenges, it holds greater potential than conventional models for fostering equity in global health governance and guiding more inclusive responses to future crises. Full article