Search Results (446)

This study evaluates the effectiveness of the B Impact Assessment (BIA) as a catalyst for integrating sustainability into industrial firms through a qualitative case study of LC Paper, the first B Corp-certified tissue manufacturer globally and a pioneer in applying BIA in the pulp and paper sector. Based on semi-structured interviews, organizational documents, and direct observation, this study examines how BIA influences corporate governance, environmental practices, and stakeholder engagement. The findings show that BIA fosters structured goal setting and the implementation of measurable actions aligned with environmental stewardship, social responsibility, and economic resilience. Tangible outcomes include improved stakeholder trust, internal transparency, and employee development, while implementation challenges such as resource allocation and procedural complexity are also reported. Although the single-case design limits generalizability, this study identifies mechanisms transferable to other firms, particularly those in environmentally intensive sectors. The case studied also illustrates how leadership commitment, participatory governance, and data-driven tools facilitate the operationalization of sustainability. By integrating stakeholder and institutional theory, this study contributes conceptually to understanding certification frameworks as tools for embedding sustainability. This research offers both theoretical and practical insights into how firms can align strategy and impact, expanding the application of BIA beyond early adopters and into traditional industrial contexts. Full article

This study intends to provide insights and challenges for the shape of the B movement, an emerging paradigm that fosters cross-sectoral partnerships and encourages ethical business practices through so-called purpose-driven businesses. Focusing on Italy, the first European country to adopt this managerial model, the research investigates Italian Benefit Corporations, known as Società Benefit (SB), and their most appealing sustainability claims from a consumer perspective. The analysis intends to inform theory development by assuming the cultural and creative industry (CCI) as a field of interest, utilizing a within-subjects experimental design to analyze data from a diverse consumer sample across various contexts. The results indicate that messaging centered on economic sustainability emerged as the most effective in generating positive consumer responses, highlighting a prevailing inclination toward pragmatic factors such as affordability, economic accessibility, and tangible benefits rather than social issues. While sustainable behaviors are not yet widespread, latent ethical sensitivity for authentic, value-driven businesses suggests that economic and ethical dimensions can be strategically synthesized to enhance consumer engagement. This insight highlights the role of BCs in catalyzing a shift in consumption patterns within ethical-based and creative-driven sectors. Full article

The introduction of mobile banking is essential in today’s financial sector, where technological innovation plays a critical role. To remain competitive in the current market, businesses must analyze client attitudes and perspectives, as these influence long-term demand and overall profitability. While previous studies have explored general adoption behaviors, limited research has examined how individual factors such as social influence, lifestyle compatibility, financial technology self-efficacy, and perceived usage cost affect mobile banking adoption among specific generational cohorts. This study addresses that gap by offering insights into these variables, contributing to the growing literature on mobile banking adoption, and presenting actionable recommendations for financial institutions targeting younger market segments. Using a structured questionnaire survey, data were collected from both users and non-users of mobile banking among the Gen Z population in the United States. The regression model significantly predicts mobile banking adoption, with an intercept of $-0.548$ ($p < 0.001$). Among the independent variables, perceived cost of usage has the strongest positive effect on adoption ($B=0.857$, $\beta =0.722$, $p < 0.001$), suggesting that adoption increases when mobile banking is perceived as more affordable. Social influence also has a significant positive impact ($B=0.642$, $\beta =0.643$, $p < 0.001$), indicating that peer influence is a central driver of adoption decisions. However, self-efficacy shows a significant negative relationship ($B=-0.343$, $\beta =-0.339$, $p < 0.001$), and lifestyle compatibility was found to be statistically insignificant ($p=0.615$). These findings suggest that reducing perceived costs, through lower fees, data bundling, or clearer communication about affordability, can directly enhance adoption among Gen Z consumers. Furthermore, leveraging peer influence via referral rewards, Partnerships with influencers, and in-app social features can increase user adoption. Since digital self-efficacy presents a barrier for some, banks should prioritize simplifying user interfaces and offering guided assistance, such as tutorials or chat-based support. Future research may employ longitudinal designs or analyze real-life transaction data for a more objective understanding of behavior. Additional variables like trust, perceived risk, and regulatory policies, not included in this study, should be integrated into future models to offer a more comprehensive analysis. Full article

Digital technology has become an essential engine of green development and economic progress due to the meteoric rise of new technologies. Our paper seeks to explore the impact of digitalization on environmental, social and governance (ESG) performance in different business contexts. Data were collected from listed firms across 19 Asian countries from 2015 to 2024, covering 1839 firms, yielding 18,390 firm-year observations and establishing a balanced panel data set. We used the dynamic panel data model to test the proposed hypotheses. The findings revealed that digitalization has a significant and positive impact on ESG performance. It also revealed that environmental uncertainty moderates this relationship. Moreover, our analysis indicated that the impact of digitalization on ESG performance is stronger for product (vs. service) firms, stronger for B2B (vs. B2C) firms and stronger for firms in IT-intensive industries. In addition, the analysis indicated that the impact of digitalization on ESG performance is stronger in more dynamic, complex and munificent environments. Our examination offers meaningful implications for theory and practice by expanding our knowledge of the complex mechanism underpinning the positive correlation between digitalization and ESG performance. Full article

Geometallurgy is an approach that utilizes predictive models that can support business decisions, mitigate risks, and enhance production efficiency. To develop an accurate geometallurgical model, it is essential to understand the behavior of each lithology within the ore body through geometallurgical testing. In this context, the present study aims to evaluate the performance of bench-scale tests conducted on the main mining fronts of a zinc mine operation located in Brazil. The mineral processing plant was designed to process lead and zinc sulfide ores without material stockpiling, where all ores extracted from the underground mine are immediately processed. The geometallurgical characterization was conducted through the following steps: sampling, crushing, grinding, and flotation. The recovery, concentrate, and tailing contents during the flotation stages of galena and sphalerite were analyzed. A mineralogical characterization using a Mineral Liberation Analyzer (MLA) was performed to assess the degree of particle liberation and mineral associations within the studied mining fronts. The results indicate that a higher degree of pyrite liberation leads to greater metallurgical recovery of mineralized bodies A (breccia-hosted orebody), B (sphalerite-rich doloarenite orebody), and C (upper replaced stratiform orebody). Among these, mineralized body C presents the highest recovery in the zinc and lead stages, with 99.5% and 86.2%, respectively. Full article

The B Corp certification is a voluntary designation granted by B Lab. This nonprofit organization evaluates two main aspects of a company’s operations: the positive impact generated by its daily activities and how its business model reflects unique practices that yield positive outcomes for its stakeholders. Sistema B is at the forefront of the B movement in Latin America and the Caribbean, working to develop an ecosystem that enables B Corps to harness market forces to address social and environmental challenges. However, the B Corp movement in this region faces significant challenges, primarily due to a lack of government support, including tax benefits and legal recognition. This study aims to advance the existing literature on B Corps by examining sustainability-oriented hybrid organizations that strive to reconcile profit generation with social impact within the context of Mexico’s socioeconomic landscape. Additionally, it seeks to enhance the understanding of how ventures navigate trade-offs between financial and social objectives, and to identify factors that can help address these challenges. Twenty semi-structured interviews were conducted with Mexican B Corps to explore the entrepreneurial motivations related to social objectives, the B Corp movement, and the internal organizational dynamics of balancing social and economic logics. We discuss how tensions arise and are managed, as well as the issues regarding regulatory tensions in Mexico and the challenges that stem from organizational complexities. Future research directions are also outlined. Full article

Suppliers nowadays can be directly approached in business-to-business (B2B) E-commerce websites. This makes the product and service information of certain suppliers accessible in online reviews. Therefore, online reviews have become important for B2B supplier evaluation and selection. Recently, the sustainability of food packaging has attracted increasing attention from companies and consumers. This study developed a novel multi-criteria decision making (MCDM) method called Percentage Assessment with Synergistic Comparisons And Aggregated Ranks (PASCAAR) to support the selection of sustainable food package suppliers based on online review information in B2B E-commerce websites. Such a method used three different percentage comparisons between alternatives and the minimal options, and then aggregates the comparisons with their ranks. This study confirmed the effectiveness of PASCAAR by applying it to a case study to select the supplier of sustainable food packages (i.e., biodegradable food containers) from six candidates in the B2B E-commerce website by considering multi-dimensional online review information and their own product properties. Using PASCAAR, this study obtained the outcome that the third candidate is the most suitable one, as quantitative results indicate this supplier has the highest PASCAAR score. Based on the results, this study further conducted thorough sensitivity tests to validate the results. It can be found that, compared with the classical MCDM methods in measuring the performance of alternatives and aggregating evaluation scores, the PASCAAR method can have more robust and informative results. This study also developed a PASCAAR Solver to enable easy implementation of this method. This study contributes to the existing literature by providing new ranking and aggregation ideas in MCDM and can offer practitioners a more informative and highly actionable method for supplier selection and decision support system development by utilizing online review information. Full article

The Internet of Things (IoT) is one of the pivotal technologies driving the digital transformation of industry, business, and personal life. Along with new opportunities, the exponential growth of IoT devices also brings environmental challenges, driven by the increasing accumulation of e-waste. This paper introduces a novel, compact, cubic-shaped rectenna with a 3D-printed composite substrate featuring five identical patches. The design aims to integrate RF energy harvesting technology with eco-friendly materials, enabling its application in powering next-generation sustainable IoT systems. Due to its symmetrical design, each patch antenna achieves a bandwidth of 130 MHz within the frequency range of 2.4 GHz to 2.57 GHz, with a maximum efficiency of 60.5% and an excellent isolation of below −25 dB between adjacent patch antennas. Furthermore, measurements of the rectifier circuit indicate a maximum conversion efficiency of 33%, which is comparable to that of other rectennas made on 3D-printed substrates. The proposed visually unobtrusive design not only enhances compactness but also allows the proposed rectenna to harvest RF energy from nearly all directions. Full article

In the development process of the power industry, accurately assessing the level of development of the electricity business environment is of great significance. However, traditional evaluation systems have limitations, with the issue of “data silos” being prominent, and user privacy under federated learning is also at risk. This paper proposes a federated learning-based data protection method for the electricity business environment to address these challenges. Based on the World Bank’s B-READY framework, this paper constructs an electricity business environment evaluation system containing nine indicators, focusing on three aspects: electricity regulations, public services, and operational efficiency. The indicators are weighted using the Sequence Relation and Entropy Weight Method. To address the issue of sensitive data protection, we first use federated learning technology to build a distributed modeling framework, ensuring that raw data never leaves the local environment during the collaborative modeling process. Next, we embed a differential privacy mechanism in the model parameter transmission stage, encrypting the model parameters by adding controlled noise. Finally, an incentive mechanism based on contribution quantification is implemented to encourage participation from all parties. This paper conducts experiments using the data of Shenzhen City, Guangdong Province. Compared with the FNN model and the SVR model, the MLP model reduces MAE by 78.9% and 94.12%, respectively, and increases R² by 37.95% and 55.62%, respectively. The superiority of the method proposed in this paper has been proved. Full article

Land-based bioenergy systems are increasingly promoted for their potential to support climate change mitigation and energy security. Building on previous productivity and efficiency analyses, this study applies the MiscanFor and SalixFor models to evaluate land use energy intensity (LUEI) for Miscanthus (Miscanthus × giganteus) and willow (Salix spp.) under baseline (1961–1990) and future climate scenarios, and Business-as-Usual (B1) and Fossil Intensive (A1FI) scenarios, projected to 2060. The study also assesses the impact of biomass transport on energy use efficiency (EUE) and quantifies soil organic carbon (SOC) sequestration by Miscanthus. Under current conditions, Miscanthus exhibits a higher global mean LUEI (321 ± 179 GJ ha⁻¹) than willow (164 ± 115.6 GJ ha⁻¹) across all regions (p < 0.0001), with energy yield hotspots in tropical and subtropical regions such as South America, Sub-Saharan Africa, and Southeast Asia. Colder regions, such as Europe and Canada, show limited energy potential. By 2060, LUEI is projected to decline by 9–15% for Miscanthus and 8–13% for willow, with B1 improving energy returns in temperate zones and A1FI reducing them in the tropics. Global EUE for Miscanthus declines significantly (p < 0.0001) by 21%, from 15.73 ± 7.1 to 12.37 ± 5.2 as biomass transport distance increases from 50 km to 500 km. Mean SOC sequestration is estimated at 1.20 ± 1.46 t C ha⁻¹, with tropical hotspots reaching up to 4.57 t C ha⁻¹ and some cooler regions exhibiting net losses (–7.93 t C ha⁻¹). Climate change significantly reduces SOC gains compared to baseline (p < 0.0001), although differences between B1 and A1FI are not statistically significant. These findings highlight the importance of region-specific, climate-resilient biomass systems to optimize energy returns and carbon benefits under future climate conditions. Full article

The development of electric mobility offers new perspectives in the energy sector and improves resource efficiency and sustainability. This paper proposes a new strategy for synchronizing the energy requirements of home, commercial, and vehicle mobility, with a focus on the batteries of electric cars. In particular, this paper describes the coordination between a battery management algorithm that optimally assigns its capacity so that at least a part is reserved for mobility and a vehicle-to-building (V2B) service algorithm that uses a share of EV battery energy to improve user participation in renewable energy exploitation at home and at work. The system offers the user the choice of always maintaining a minimum charge for mobility or providing more flexible use of energy for business needs while maintaining established vehicle autonomy. Suitable management at home and at work allows always charging the vehicle to the required level of charge with renewable power excess, highlighting how the cooperation of home and work charging may provide novel frameworks for a smarter and more sustainable integration of electric mobility, reducing energy consumption and providing more effective energy management. The effectiveness of the proposed solution is demonstrated in a realistic configuration with real data and an experimental setup. Full article

The growing demand for sustainable business practices has led to the development of corporate sustainability assessment tools, with environmental, social, and governance (ESG) indicators becoming central to non-financial performance evaluation. These metrics increasingly influence investment decisions and corporate strategies. However, questions remain about whether sustainability practices have a measurable impact on economic value creation and distribution. This study investigates the causal relationship between corporate sustainability measured by the ISE-B3 index and stakeholder-oriented economic performance, specifically focusing on Distributed Added Value (DAV) and its main components. The analysis uses financial data from Brazilian companies listed in the ISE-B3 portfolios for the years 2022, 2023, and 2024. To address potential endogeneity, this study employs a panel data econometric approach using Instrumental Variables with Two-Stage Least Squares (IV-2SLS) as the primary estimation strategy, complemented by fixed and random effects models for robustness checks. The results indicate no statistically significant causal relationship between the ISE-B3 index and DAV or its components. The coefficient of ISE-B3 on DAV is −0.0006 (p = 0.896) in the IV-2SLS estimation, with similar non-significant results for all components. The models exhibit strong temporal dependence, with lagged dependent variable coefficients ranging from 0.8295 to 1.3578, reflecting the persistence of financial dynamics. These findings suggest that, within the Brazilian context, participation in the ISE-B3 index does not directly influence how companies create or distribute financial value to stakeholders. This study contributes to the literature by providing robust econometric evidence on the economic effects of corporate sustainability, offering a stakeholder-oriented perspective beyond the traditional shareholder-centric view. Full article

This study aims to identify and evaluate the essential design features, strengths, and limitations of a virtual reality (VR) application that has been developed to train an international sales force effectively for a premium global wine brand. The study emphasizes the value of stakeholder-driven iterative development and systematic evaluations. A case study methodology was adopted for the research, focusing on a VR training application, developed for Marchesi Antinori. The Scrum framework was employed to facilitate iterative stakeholder collaboration. A qualitative evaluation was conducted using focus groups, comprising marketing, communications, and sales representatives. A systematic application of natural language processing (NLP) embedding techniques and recursive clustering analyses was undertaken to interpret stakeholder feedback. The findings suggest that stakeholder-driven, iterative processes can significantly enhance the effectiveness of VR applications by providing a clear structure for immersive storytelling that focuses on terroir characteristics, vineyard operations, and cellar practices. Stakeholders acknowledged the potent educational benefits of VR in regard to business-to-business (B2B) sales training. However, they also highlighted significant limitations, including user discomfort, concerns about authenticity, and variations in market receptivity. Alternative immersive technologies, including augmented reality and immersive multimedia environments, have emerged as valuable complementary approaches. This study addresses a significant gap in the literature by examining the application of VR technology for B2B sales training in the premium wine industry. The study integrates an iterative Scrum methodology with advanced natural language processing (NLP) analytical techniques to derive nuanced, context-rich insights. Full article

This study introduces a structured approach for assessing value creation in supplier–buyer relationships by evaluating key value-creation indicators. Recognising strategic collaboration in B2B, the research focuses on identifying key indicators and determining their relevance based on Slovak manufacturing enterprises. Empirical data were collected via questionnaires distributed to manufacturing firms across Slovakia. Based on these data, a decision matrix was developed to quantify the value provided to suppliers and buyers. Results reveal that suppliers prioritise financial reliability and adherence to business terms, while buyers place higher value on service-related attributes such as maintenance and product quality updates. The proposed matrix serves as a practical tool for enterprises seeking to evaluate and enhance their stakeholder relationships. By offering quantifiable insights, the study supports more effective decision-making in supply chain and relationship management. Full article

This study aims to analyze how women’s empowerment in sustainable entrepreneurial leadership transforms social, environmental, and economic challenges into growth opportunities within B Corps-certified companies in Latin America. A total of 9536 companies were identified in the global B Corps registry, of which more than 1000 belonged to the Latin America and Caribbean directory. Particular attention was given to 130 companies located in Chile, with a presence in countries such as Peru, Mexico, Colombia, Brazil, Uruguay, Paraguay, and Argentina. The methodology adopted a post-positivist approach with a hermeneutic analysis rooted in organizational studies, using the Straussian grounded theory method. Testimonies from 16 female entrepreneurs were explored, identified through the B Corps directory and the main social media networks of the B system in Latin America. This approach enabled a deeper understanding of the human complexity surrounding sustainability, equity, and gender equality. Findings show that female leadership promotes inclusive and strategic actions that challenge traditional structures and generate positive impacts. Five categories emerged: female entrepreneurial leadership; gender equality stakeholders; social contribution; women’s economic development; and sustainable decision-making. These converge in the central category of female empowerment in sustainable entrepreneurial leadership. In conclusion, the emerging theory expands the understanding of women-led leadership in Latin America, revealing socially responsible business models that promote sustainability, inclusion, and challenge dominant power structures in the business world. Full article