Search Results (83)

Addressing the challenge of misalignment between high capital input and operational efficacy in Corporate Social Responsibility (CSR) led rural revitalization often highlighted in relevant studies, this study establishes a dual perspective Post-Occupancy Evaluation (POE) framework that integrates objective efficiency measurement with subjective mechanism diagnosis. Leveraging multi-source official data from 11 China Resources Hope Towns, we apply an entropy-weighted super-efficiency DEA model for holistic assessment, complemented by an in-depth diagnostic of the Jinzhai project. The results indicate that operational performance is not a linear function of investment scale but exhibits significant heterogeneity. The analysis delineates distinct inefficiency typologies: the “Scale Restricted” type, characterized by effective management constrained by insufficient functional agglomeration, and the “Management-Constrained” type, marked by challenges in converting physical assets into economic vitality. Notably, the Jinzhai case exposes a critical “Delivery Utility Divergence,” where high technical efficiency coexists with moderate resident satisfaction revealed by survey data, highlighting structural gaps in service accessibility. Consequently, this research proposes a “Diagnose-Feedback-Optimization” closed-loop governance framework. It advocates a paradigm shift from uniform construction delivery to differentiated operational strategies, specifically structured expansion, asset activation, and service patching, to effectively align facility supply with resident needs throughout the full lifecycle. Full article

Corporate communication of sustainability within the fashion industry operates in a sector with high reputational exposure and increasing demands for environmental and social accountability. Despite the growing volume of research, the field remains conceptually and methodologically dispersed, with a predominant focus on discourse and limited emphasis on verification and structural integration. This study presents a systematic review of 80 peer-reviewed articles published between 2015 and 2025 in Scopus and Web of Science, examining how sustainability communication in the fashion industry has been conceptualised, investigated, and operationalised across the literature. Following the PRISMA protocol and employing a mixed-method approach combining bibliometric and content analyses, four thematic lines were identified: (1) corporate communication and reputation; (2) digital communication and social media; (3) CSR and sustainability; (4) transparency and greenwashing. Keyword co-occurrence and conceptual clusters were mapped using VOSviewer. Results reveal a predominance of content analysis, case studies, and corporate narratives, with fewer quantitative and mixed-method designs. Research largely focuses on discourse interpretation and credibility-building rather than on empirically verifying sustainability commitments. Thematic developments indicate a shift from general CSR frameworks toward transparency, digital traceability, and social media communication. Key gaps persist in message authenticity, greenwashing evaluation, and communicating public sustainability funds, including Next Generation EU programs. Overall, the review portrays an expanding yet fragmented field in which sustainability communication operates primarily as a reputational mechanism. Methodologically, the study combines a PRISMA-guided systematic literature review with bibliometric mapping techniques to support thematic synthesis and field contextualisation. Full article

The article discusses corporate governance, which is a core area of corporate social responsibility (CSR) currently receiving a lot of attention from both researchers and practitioners. The article aims to assess corporate governance in the water and wastewater sector within the context of CSR. The rationale for researching this topic was the lack of scientific studies in this area. The rationale for researching this topic was the lack of scientific studies in this area. To this end, in accordance with the developed research methodology, a literature analysis was used to demonstrate the originality of the problem, as well as the case study method to analyze complex phenomena. To achieve this goal, a survey was conducted of a selected company from the water and sewage industry. Statistical analysis methods were used to verify the research hypotheses. The results show that corporate governance and its individual factors are at a relatively high level. This indicates that the way the organization is managed enables the effective implementation and monitoring of activities related to CSR. From a practical perspective, it is important to further strengthen internal communication, increase legal awareness among staff, and develop managerial skills in the area of employee motivation. The research conducted makes a significant contribution to the development of science, confirming the importance of corporate governance, in which ethics and legal compliance play a key role in shaping a socially responsible organization. Full article

Merchant vessels often feature numerous perforations in their web frames. To enhance the buckling resistance of these perforated panels, it is customary to install local reinforcements around the openings. This research introduces a novel approach that segments perforated panels into separated unstiffened panels (SUPs) and applies recently updated classification rules for buckling strength assessment, supplemented by inelastic FEA. This research aims to show a case study on how to reduce shipbuilding expenses by conducting a quantitative analysis of the buckling strength of such panels. The study treated perforated panels as separated unstiffened panels (SUPs) in accordance with Common Structural Rules (CSR). The authors examined web frames from various types of carriers, including those for liquefied petroleum gas, containers, products, and crude oil. They gathered data on dimensions, materials, and applied loads for 96 SUPs in total. To assess the buckling strength of these SUPs, IACS rules, eigenvalue finite element analysis (FEA), and inelastic FEA were employed. We performed element size convergence analyses on a square unstiffened panel with simple support on all four edges, ultimately deciding on a 10 mm element size for both eigenvalue and inelastic FEAs. Additionally, inelastic FEAs were performed on the rectangular, unstiffened panels with various aspect ratios, and it was decided to use the average level of initial imperfection for the inelastic FEAs. The SUPs under investigation were classified into Method A and Method B based on CSR recommendations. The ultimate buckling strengths of the categorized SUPs were evaluated by CSR and inelastic FEA. CSR rules provided more conservative ultimate buckling strengths for SUPs corresponding to Method A, while inelastic FEA did for SUPs that were classified into Method B. On the other hand, the inelastic FEAs and CSR rules provided similar ultimate buckling strengths for SUPs requiring Method B. The eigenvalue FEA confirmed that Method B can be an alternative method to inelastic FEA and CSR rules. Significant cost savings were demonstrated by selectively applying CSR and inelastic FEAs for SUPs requiring Method A. The originality of this work lies in its application of the latest classification rule logic, detailed finite element validation using real ship data, and a cost-benefit analysis of reinforcement strategies. Full article

This study employs a critical perspective: aiming to provide a subjective and socially constructed view on the impact of corporate governance and the corporate social responsibility (CSR) choices on the environmental Kuznets curve (EKC) in terms of CO₂ emissions in Brazil. This research paper bridges the gap in the literature on the EKC by toeing a qualitative approach to what has been presented using quantitative methods, and offers insights on how the trends shape organisational policies. Furthermore, it enumerates the relationship between CSR, CO₂ choices, and EKC in the Brazilian aviation industry using one particular airline as a case study. It aims to provoke further conversation on decarbonisation. It seeks to show how EKC has been treated and to contextualise the impact of the airline sector’s CSR and corporate governance on EKC. A combination of a content analysis of the narratives of sustainability reports and a semi-structured interview with a sustainability expert from the aviation sector was used in data gathering, while critical discourse analysis (CDA) was employed in demonstrating the ideological and social contexts that shape organisational narratives and decisions in practices and governance structures that are driving CO₂ reduction strategies. The findings not only confirmed the crucial role that corporate governance plays in the implementation and monitoring of CSR practices within the sector but also shows the impact of integrating sustainability goals into corporate strategies. The policies nurtured by CSR are supported by the company’s ESG and Social Responsibility Committees. In the context of the case study, the corporate decision to transit to biofuels is contributing not only to the reduction in CO₂ emissions but is also seen as an economically viable strategy with public policies and regulatory frameworks. This paper further explains the impact of geopolitical factors and the need for international cooperation because the traditional U-shaped EKC is not supported in the context of the Brazilian aviation sector. Finally, this spurs the need for collaboration among various stakeholder companies, policymakers, and nations in the global context for sustainable development to have a lasting impact. Full article

Background: Healthcare facilities worldwide are struggling to combat the increasing prevalence of multidrug-resistant organisms (MDROs). MDROs pose a serious threat to patient safety, resulting in longer hospital stays, higher healthcare expenses, and increased mortality rates. Oman aims to enhance patient safety by implementing data-driven strategies for infection control protocols. MDRO studies are limited, with only one-year data available from a tertiary hospital. No comprehensive six-year study has been released from Oman, leaving a gap in understanding the true burden of MDROs in the country. Methods: A 6-year retrospective cross-sectional analysis of MDRO files at Ibri Regional Hospital was conducted from 1 January 2017 to 31 December 2022 on clinical samples (urine, pus, eye, ear, tissue, fluid, wound, CSF, blood, ET, and sputum culture). Non-clinical and duplicate samples were excluded. Two prevalence rates were calculated: isolates and patients per 1000 admissions. Isolates were identified using the API system, VITEK-2, and MALDI-TOF MS. CLSI guidelines that are updated annually were used for antibiotic susceptibility testing. Statistical analysis was performed using SPSS to identify significant associations between pre-established variables. Ethical approval was obtained from the Centre for Studies and Research (MOH/CSR/26193). Results: MDRO prevalence in our cohort (1846 cases) was illustrated per isolate and per patient (1000 admission) and showed a growing trend; 25.60:18.70/1000 (2017), 24.40:22.40/1000 (2018), 26.80:19.40/1000 (2019), 31.20:21.70/1000 (2020), 32.50:19.00/1000 (2021), and 31.70:20.40/1000 (2022). Urinary infections were predominant, followed by surgical, respiratory, blood, and neurological infections. Respiratory infections increased during the COVID-19 era. ESBL remained the primary burden, followed by Acinetobacter MDR, MRSA, CRE, pseudomonas MDR, and VRE. VRE showed a spike in 2021 but returned to baseline in 2022. Conclusions: The study reveals a growing trend of MDROs in Oman, with species prevalence similar to that of adjacent countries. Urgent actions needed include national antibiotic policies, a local antibiogram database, public awareness campaigns on antibiotic resistance, and predicting bed occupancy for expansion/construction programs. Full article

Under global economic integration, firms are active in transnational operations, prompting all sectors to deepen their awareness of the role of enterprises and pay attention to the fulfillment of their social responsibility. Although the existing literature has explored the impact of firm internationalization (FI) on corporate social responsibility (CSR), there is a lack of comprehensive analysis focusing on the interactions between the different dimensions of the two and how they are influenced by the system of the sample’s country of origin. Therefore, this study aimed to comprehensively investigate the current developments, trends and hotspots of the relationship between FI and CSR, and at the same time summarize the current major theoretical perspectives and empirical findings in this area. This study utilized the Web of Science database to conduct a bibliometric analysis and a literature review analysis of 331 studies published up to 2024 in order to identify trends and patterns in the relationship between FI and CSR. Specifically, the bibliometric analysis utilized Cite Space 6.4.R1 and VOSviewer 1.6.19 to analyze the collected and screened literature data, clarify the distribution of the core research power, and discover hotspots and trends through keyword analysis, whereas the literature review analysis sorted out the complex relationship between FI and CSR through extensive reading of the literature and an analysis of it from both theoretical perspectives. The empirical results and their aspects are summarized. The findings demonstrate that the research in this field shows an increasing trend year by year, in which American and British universities and research institutes are in the leading position in this field, and Asian emerging economies are also emerging in this field. The current hotspot is still focused on the impact of the degree of internationalization on the fulfillment of social responsibility, but some scholars have begun to carry out interdisciplinary research, focusing on the emerging markets through micro case studies. At the same time, this study also found that there is a complex interaction between FI and CSR; on the one hand, this is due to the fact that scholars use different theoretical perspectives in different practice contexts, and on the other hand, it is because scholars use different research methods and samples, which leads to the heterogeneity of the final empirical results. This study provides a clear guideline for subsequent researchers to quickly grasp the research pattern through the bibliometric analysis, which greatly saves on exploration time and energy in the pre-study period, while the literature review analysis summarizes the framework of the previous studies for readers, and sorts out the complex relationship between FI and CSR clearly. Overall, this study provides ideas for firms to adopt CSR in their internationalization strategies, as well as a basis for relevant sectoral organizations to formulate policies and regulatory measures. Full article

While the trend of de-religiousization has accelerated globally, Korean Buddhism has become very hip around the world. While it was traditionally known as a symbol of a solemn and old religion, with its innovative transformation, Korean Buddhism has gained wide popularity in friendly and trendy atmospheres, especially among people in their 20s and 30s in Korea and abroad, regardless of religion. Thus, Korean Buddhism has a cultural affinity beyond religion, nationality, age, and gender. At the center of this popularization of Buddhism, there exists “Templestay”. Templestay is defined as staying in a Korean temple and experiencing traditional Korean culture, the spirit of Buddhist practice, the natural environment, and the daily life of temples. Templestay was selected as one of the world’s top five most successfully developed tourism and cultural resources by the Organization for Economic Cooperation and Development (OECD), and one of the top 10 icons representing Korea according to the Republic of Korea’s Presidential Council on Nation Branding. Thus, Templestay is not just a Buddhist cultural experience but has been officially recognized as a sustainable global cultural product representing Korea with a history of 1700 years, where a global cultural product is defined as a cultural product that is shared on a global level. Considering Templestay’s wide global popularity, as well as its significant impact on the national economy, tourism, and cultural succession, with over 7 million participants, it is important to investigate Templestay from the perspective of sustainable management, such as CSR, CSV, and ESG. However, while a few studies exist on Templestay, the theoretical aspects of Templestay as a subject of sustainable management have not been sufficiently developed, since most research on Templestay has focused on the perspectives of religion or visitor experiences. Thus, by focusing on Manggyeongsansa Templestay, which was selected as one of the best Korean temples among the 150 temples offering Templestay in 2023, the findings from this case study provide significant implications and practical guidelines for the sustainable management of global cultural products to address fundamental issues from an angle that has not been covered sufficiently. Full article

Food and beverage in Europe represents a central sector in terms of contribution to GDP, employment, and the trade balance. At the same time, it has significant environmental, economic, and social implications, making the adoption of sustainable strategies of vital importance for companies in the sector. This study explores how sustainable business practices can create long-term strategic value, with a particular focus on the food and beverage sector. The research analyzes the relationship between sustainability and business strategy, focusing on how companies can thrive in the context of environmental uncertainties, social fluctuations, and economic interconnectedness. Specifically, the study aims to identify the key sustainability practices and strategies adopted by leading food and beverage companies and determine how these practices affect their ESG performance (environmental, social, and governance) results. The study uses a reasoned selection of case studies from one of the primary CSR regulatory categories—listed companies with considerable size (excluding tobacco companies and those with a capitalization of less than EUR 10 billion)—comparing companies’ sustainability reports and the latest 2023 integrated annual report to assess every aspect of each company, from market position to sustainability policies and sustainable reporting. Full article

This study examines risk factors in mergers and acquisitions (M&As) identified in the recent literature, addressing the following question: “What risk factors associated with M&A transactions are discussed in the recent academic literature?” A semi-systematic literature review was conducted using a comprehensive search strategy with targeted keywords related to M&A risks. Papers from 2020 to 2024 were selected based on quality and relevance, with detailed review of abstracts and titles. Co-occurrence analysis using VOSviewer software (version 1.6.20) was applied to categorize key themes. The review of 118 papers identified four main risk categories: information asymmetry; performance and corporate reputation; litigation and investor protection; and geopolitical factors. Findings reveal complex interdependencies among these risks, highlighting the need for a holistic approach to risk management. Corporate social responsibility (CSR) is crucial for mitigating risks, improving transparency, and enhancing reputation. This study offers recommendations for better financial disclosures, robust environmental, social and governance strategies, and the integration of digital finance technologies as blockchain in M&A activity. Future research should include longitudinal studies on M&A risk dynamics, case studies on corporate governance, advanced valuation methods, and comparative analyses across regions and industries, focusing on emerging technologies like AI and blockchain. Full article

The quality of coking coal is vital in steelmaking, impacting final product quality and process efficiency. Conventional forecasting methods often rely on empirical models and expert judgment, which may lack accuracy and scalability. Previous research has explored various methods for forecasting coking coal quality parameters, yet these conventional methods frequently fall short in terms of accuracy and adaptability to different mining conditions. Existing forecasting techniques for coking coal quality are limited in their precision and scalability, necessitating the development of more accurate and efficient methods. This study aims to enhance the accuracy and efficiency of forecasting coking coal quality parameters by employing neural networks and artificial intelligence algorithms, specifically in the context of Knurow and Szczyglowice mines. The research involves gathering historical data on various coking coal quality parameters, including a proximate and ultimate analysis, to train and test neural network models using the Group Method of Data Handling (GMDH). Real-world data from Knurow and Szczyglowice mines’ coal production facilities form the basis of this case study. The integration of neural networks and artificial intelligence techniques significantly improves the accuracy of predicting key quality parameters such as ash content, sulfur content, volatile matter, and calorific value. This study also examines the impact of these quality indicators on operational costs and highlights the importance of final indicators like the Coke Reactivity Index (CRI) and Coke Strength after Reaction (CSR) in expanding industrial reserve concepts. Model performance is evaluated using metrics such as mean absolute error (MAE), root mean square error (RMSE), and coefficient of determination (R²). The findings demonstrate the effectiveness of these advanced techniques in enhancing predictive modeling in the mining industry, optimizing production processes, and improving overall operational efficiency. Additionally, this research offers insights into the practical implementation of advanced analytics tools for predictive maintenance and decision-making support within the mining sector. Full article

Energy consumption in student dormitories, key living and study spaces, is a major concern for institutions and communities. This paper proposes a multi-objective optimization model to address the issue of incomplete single-dimensional analysis in existing research. Firstly, optimization was conducted separately for the external walls, windows, and roof to study different parts of the building envelope. Secondly, a student dormitory in a hot summer and cold winter region was used for a comprehensive optimization analysis. The study compared energy consumption, carbon emissions, and costs with the original building, showing a 31.79% reduction in energy savings (ESR), while carbon emission savings (CESR) and cost savings (CSR) increased by 57.18% and 15.58%. This study highlights the importance of selecting appropriate window configurations for sustainability. Optimized thermally broken Low-E glass windows save 5.6% in annual energy consumption compared to aluminum alloy double-glazed windows, with only a 0.03% increase in energy consumption and a 4.49% rise in costs. Long-term, optimized windows provide greater positive feedback for energy efficiency. This case study offers insights for retrofitting buildings with good wall performance but poor window performance and emphasizes the comprehensive decision-making authority of designers and policymakers in sustainable renovations. Full article

This paper, normative in nature and scope, addresses the perks and limits of the strategic CSR approach when confronted with current debates on the ethics of artificial intelligence, responsible artificial intelligence, and sustainable technology in business organizations. The paper summarizes the classic arguments underpinning the “business case” for the social responsibility of businesses and the main moral arguments for responsible and sustainable behavior in light of recent technological ethical challenges. Both streams are confronted with organizational ethical dilemmas arising in designing and deploying artificial intelligence, yielding tensions between social and economic goals. While recognizing the effectiveness of the business argument for responsible behavior in artificial intelligence, the paper addresses some of its main limits, particularly in light of the “digital washing” phenomenon. Exemplary cases of digital washing and corporate inconsistencies here discussed are taken from the literature on the topic and re-assessed in light of the proposed normative approach. Hence, the paper proposes to overcome some limits of the business case for CSR applied to AI, which mainly focuses on compliance and reputational risks and seeks returns in digital washing, by highlighting the normative arguments supporting a moral case for strategic CSR in AI. This work contributes to the literature on business ethics and strategic CSR at its intertwining with the ethics of AI by proposing a normative point of view on how to deploy the moral case in organizations when dealing with AI-related ethical dilemmas. It does so by critically reviewing the state-of-the-art studies on the debate, which, so far, contain different streams of research, and adding to such a body of literature what is here identified and labeled as the “human argument”. Full article

The evolution of base/bottom of the pyramid (BoP) literature from BoP 1.0 to 3.0 prompted the need for fresh theoretical perspectives to address complex and persistent social issues. This article investigates BoP through the lens of business model innovation, using a literature review along with bibliometric, network, and content analyses, to map the intellectual and conceptual structure and understand the key variables relating to BoP business models. The research encompasses 161 articles extracted from the Web of Science and Scopus databases. Documents were screened manually and with the assistance of VOS Viewer 1.6.18, Biblioshiny 4.0, IBM SPSS 20, UCINET6, and NVivo12, using abductive and deductive coding techniques. The findings reveal a prevailing focus on the exploratory phase among the articles, with a predominant utilization of qualitative research methods, particularly centered on case studies. Interviews and public data sources constitute the primary sources for supporting empirical evidence. Notably, the majority of these cases pertain to emerging economies situated across Asia, Africa, and Latin America, with India emerging as the most frequently cited country in the literature. Sectors, such as energy, healthcare, agrifood, finance, and telecommunications are studied, emphasizing themes of innovation, entrepreneurship, and corporate social responsibility (CSR). Emerging themes include social entrepreneurship, frugal innovation, and inclusive business models. The research panorama encompasses a categorization of BoP enterprises based on their origin (top-down or bottom-up), their typology (commercial, assistance, or collaboration), and their interactions with BoP communities (either as customers or entrepreneurs). From an innovation standpoint, certain concepts emerged, notably frugal innovation and bricolage, accompanied by the incorporation of ecosystem theory and sustainability perspectives. The research also outlines a BoP business model framework, providing insights into key components favored by entrepreneurs in this realm. Full article

This study presents theoretical and practical contributions to the environmental dimension of enterprises’ corporate social responsibility (CSR) in sustainable development. Interest in the environment is related to CSR through environmental cost optimization and energy-efficiency management. The practical stage of the research, obtained using the computer-assisted telephone interviewing (CATI) method, allowed for presenting case studies of the best practices used by international enterprises operating in Poland. This study describes the practical tools and advice companies can use to improve efficiency and environmental responsibility. The article is an in-depth study of the growing role of enterprises in shaping sustainable and socially responsible businesses and aims to assess the extent to which these companies prioritize energy efficiency as a part of their CSR initiatives. The authors highlight the role of energy efficiency in achieving broader corporate environmental responsibility. This research aims to encourage businesses to adopt responsible environmental strategies for a greener and more sustainable future. The implementation of this goal helped develop and indicate conclusions regarding the development of environmental tools related to corporate responsibility in sustainable development, encouraging scientific debates and promoting responsible monitoring of the implementation of this concept. Full article