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29 pages, 1849 KiB  
Article
Communication Strategies of Startups During the Natural Catastrophe of the 2024 DANA: Impact on Public Opinion and Business Reputation
by Ainhoa del Pino Rodríguez-Vera, Dolores Rando-Cueto, Minea Ruiz-Herrería and Carlos De las Heras-Pedrosa
Journal. Media 2025, 6(3), 117; https://doi.org/10.3390/journalmedia6030117 - 25 Jul 2025
Viewed by 453
Abstract
In October 2024, a DANA (Isolated Depression at High Levels) triggered torrential rains across the Valencian Community, causing 227 deaths, severe infrastructure damage, and economic losses estimated at €17.8 billion. In this context of crisis, startups, despite having fewer resources and less experience [...] Read more.
In October 2024, a DANA (Isolated Depression at High Levels) triggered torrential rains across the Valencian Community, causing 227 deaths, severe infrastructure damage, and economic losses estimated at €17.8 billion. In this context of crisis, startups, despite having fewer resources and less experience than large corporations, played a significant role in crisis communication, shaping public perception and operational continuity. This study explores the communication strategies adopted by startups during and after the disaster, focusing on their activity on Instagram, TikTok, and Facebook between October 2024 and January 2025. Using a mixed-methods approach, we conducted a quantitative analysis of digital discourse through the Fanpage Karma tool, assessing metrics such as engagement, reach, and posting frequency. Sentiment analysis was performed using GPT-4, an advanced natural language processing model, and in-depth interviews with startup representatives provided qualitative insights into reputational impacts. The findings reveal that startups which aligned their discourse with the social context, prioritizing transparency and emotional proximity, enhanced their visibility and credibility. These results underscore how effective crisis communication not only mitigates reputational risk but also strengthens the local entrepreneurial ecosystem through trust-building and social responsibility. Full article
(This article belongs to the Special Issue Communication in Startups: Competitive Strategies for Differentiation)
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17 pages, 43516 KiB  
Article
Retail Development and Corporate Environmental Disclosure: A Spatial Analysis of Land-Use Change in the Veneto Region (Italy)
by Giovanni Felici, Daniele Codato, Alberto Lanzavecchia, Massimo De Marchi and Maria Cristina Lavagnolo
Sustainability 2025, 17(15), 6669; https://doi.org/10.3390/su17156669 - 22 Jul 2025
Viewed by 325
Abstract
Corporate environmental claims often neglect the substantial ecological impact of land-use changes. This case study examines the spatial dimension of retail-driven land-use transformation by analyzing supermarket expansion in the Veneto region (northern Italy), with a focus on a large grocery retailer. We evaluated [...] Read more.
Corporate environmental claims often neglect the substantial ecological impact of land-use changes. This case study examines the spatial dimension of retail-driven land-use transformation by analyzing supermarket expansion in the Veneto region (northern Italy), with a focus on a large grocery retailer. We evaluated its corporate environmental claims by assessing land consumption patterns from 1983 to 2024 using Geographic Information Systems (GIS). The GIS-based methodology involved geocoding 113 Points of Sale (POS—individual retail outlets), performing photo-interpretation of historical aerial imagery, and classifying land-cover types prior to construction. We applied spatial metrics such as total converted surface area, land-cover class frequency across eight categories (e.g., agricultural, herbaceous, arboreal), and the average linear distance between afforestation sites and POS developed on previously rural land. Our findings reveal that 65.97% of the total land converted for Points of Sale development occurred in rural areas, primarily agricultural and herbaceous lands. These landscapes play a critical role in supporting urban biodiversity and providing essential ecosystem services, which are increasingly threatened by unchecked land conversion. While the corporate sustainability reports and marketing strategies emphasize afforestation efforts under their “We Love Nature” initiative, our spatial analysis uncovers no evidence of actual land-use conversion. Additionally, reforestation activities are located an average of 40.75 km from converted sites, undermining their role as effective compensatory measures. These findings raise concerns about selective disclosure and greenwashing, driving the need for more comprehensive and transparent corporate sustainability reporting. The study argues for stronger policy frameworks to incentivize urban regeneration over greenfield development and calls for the integration of land-use data into corporate sustainability disclosures. By combining geospatial methods with content analysis, the research offers new insights into the intersection of land use, business practices, and environmental sustainability in climate-vulnerable regions. Full article
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26 pages, 1044 KiB  
Article
Inter-Organizational Connectivity, Digital Transformation, and Firm Ambidextrous Innovation: A Coupled Perspective on Innovation Ecosystems and Digitalization
by Yan Zhao, Changxu Guo and Xuanji Chen
Sustainability 2025, 17(14), 6466; https://doi.org/10.3390/su17146466 - 15 Jul 2025
Viewed by 331
Abstract
In the context of the explosive growth of the digital economy, how inter-organizational connectivity affects corporate ambidextrous innovation has emerged as a pressing issue in the current digital economy. Based on the perspectives of the innovation ecosystem and digital coupling, this paper explores [...] Read more.
In the context of the explosive growth of the digital economy, how inter-organizational connectivity affects corporate ambidextrous innovation has emerged as a pressing issue in the current digital economy. Based on the perspectives of the innovation ecosystem and digital coupling, this paper explores the inner mechanism of this issue through structural modeling by using the data of China’s high-tech enterprise alliance cooperation from 2015 to 2022. It is found in the empirical study that the local efficiency and reach rate of the digital innovation ecosystem have an inverted U-shaped relationship with exploratory innovation, and the local efficiency and reach rate of the digital innovation ecosystem have a negative effect on firm exploitative innovation. In addition, the level of firms’ digital transformation mediates the relationship between the local efficiency, reach rate, and ambidextrous innovation. The level of market development plays a moderating role in the relationship between the local efficiency, reach rate, and ambidextrous innovation. The findings provide a theoretical basis for the digital innovation ecosystem to realize the role of a “resource pool” through structural connections, which in turn provides important guidance for the digital transformation and innovation development of high-tech enterprises. Full article
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25 pages, 1159 KiB  
Article
Analysis of Sustainable Development Goals (2016–2030) and Their Integration into Tourism Activities in Lago Agrio Canton, Sucumbíos Province: SDG 9 (Industry, Innovation, and Infrastructure) and SDG 15 (Life on Land)
by Patricia Marisol Chango-Cañaveral, Pablo Alejandro Quezada-Sarmiento and Valeria Jaqueline Morales-Herrera
Sustainability 2025, 17(13), 6023; https://doi.org/10.3390/su17136023 - 30 Jun 2025
Viewed by 684
Abstract
This study analyzes the integration of Sustainable Development Goals (SDGs) 9 (Industry, Innovation, and Infrastructure) and 15 (Life on Land) into the tourism development strategies of Lago Agrio Canton, Sucumbíos Province, Ecuador. The main objective is to assess how tourism can serve as [...] Read more.
This study analyzes the integration of Sustainable Development Goals (SDGs) 9 (Industry, Innovation, and Infrastructure) and 15 (Life on Land) into the tourism development strategies of Lago Agrio Canton, Sucumbíos Province, Ecuador. The main objective is to assess how tourism can serve as a driver for sustainable infrastructure development, environmental conservation, and inclusive local growth, in alignment with the 2030 Agenda. A qualitative methodology was adopted, involving documentary analysis with exploratory and descriptive scopes. The sources included national development plans, regional policy frameworks, institutional reports, and the relevant academic literature. This study employed territorial indicators related to infrastructure quality, ecosystem protection, and stakeholder participation to evaluate SDG alignment. The results highlight that sustainable tourism practices—particularly those incorporating corporate social responsibility and environmental stewardship—can stimulate innovation and enhance resilience in underdeveloped territories. Wetlands and forested areas emerge as key natural assets with strong potential for ecological tourism and sustainable investment. The findings suggest that collaborative actions between the public and private sectors, guided by SDGs 9 and 15, can generate long-term benefits, including biodiversity preservation, improved service infrastructure, and economic inclusion for local communities. Overall, the research underscores the potential of sustainable tourism as a practical mechanism for localizing the SDGs in fragile yet high-value ecological regions. Full article
(This article belongs to the Special Issue Innovative Learning Environments and Sustainable Development)
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12 pages, 379 KiB  
Data Descriptor
Wildfire Occurrence and Damage Dataset for Chile (1985–2024): A Real Data Resource for Early Detection and Prevention Systems
by Cristian Vidal-Silva, Roberto Pizarro, Miguel Castillo-Soto, Claudia de la Fuente, Vannessa Duarte, Claudia Sangüesa, Alfredo Ibañez, Rodrigo Paredes and Ben Ingram
Data 2025, 10(7), 93; https://doi.org/10.3390/data10070093 - 20 Jun 2025
Viewed by 711
Abstract
Wildfires represent an increasing global concern, threatening ecosystems, human settlements, and economies. Chile, characterized by diverse climatic zones and extensive forested areas, has been particularly vulnerable to wildfire events over recent decades. In this context, real, long-term data are essential to understand wildfire [...] Read more.
Wildfires represent an increasing global concern, threatening ecosystems, human settlements, and economies. Chile, characterized by diverse climatic zones and extensive forested areas, has been particularly vulnerable to wildfire events over recent decades. In this context, real, long-term data are essential to understand wildfire dynamics and to design effective early warning and prevention systems. This paper introduces a unique dataset containing detailed wildfire occurrence and damage information across Chilean municipalities from 1985 to 2024. Derived from official records by the National Forestry Corporation of Chile CONAF, this dataset encompasses key variables such as the number of fires, total burned area, estimated material damages, and the number of affected individuals. It provides an invaluable resource for researchers and policymakers aiming to improve fire risk assessments, model fire behavior, and develop AI-driven early detection systems. The temporal span of nearly four decades offers opportunities for longitudinal analyses, the study of climate change impacts on fire regimes, and the evaluation of historical prevention strategies. Furthermore, by presenting a complete spatial coverage at the municipal level, it allows fine-grained assessments of regional vulnerabilities and resilience. Full article
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20 pages, 632 KiB  
Article
The Mechanism of Fun Activities Weakening the Impact of Workplace Ostracism: A Mediated Moderation Model
by Hongqing Wang and Chuanhao Fan
Systems 2025, 13(6), 492; https://doi.org/10.3390/systems13060492 - 19 Jun 2025
Viewed by 444
Abstract
In the era of shifting global economic dynamics and rapid digital transformation, the demand for enhanced corporate innovation capabilities has significantly increased. However, workplace ostracism, which often arises in complex organizational contexts, may trigger employees’ creative territory behavior, thereby undermining the organization’s innovation [...] Read more.
In the era of shifting global economic dynamics and rapid digital transformation, the demand for enhanced corporate innovation capabilities has significantly increased. However, workplace ostracism, which often arises in complex organizational contexts, may trigger employees’ creative territory behavior, thereby undermining the organization’s innovation ecosystem. There is a need for further research on mitigating the negative impacts of workplace ostracism. Drawing on Affective Events Theory, this study adopts the perspective of enhancing individuals’ perceived coping resources and conceptualizes fun activities as a form of indirect support created by the organization. It further develops a mediated moderation model to examine how fun activities buffer the impact of workplace ostracism on employees’ creative territory behavior by mitigating their fear of missing out. Using a two-wave questionnaire survey, this study collected 337 valid responses from Chinese employees and conducted a hierarchical regression analysis with SPSS. The results reveal that fun activities perform a dual role: directly, they can mitigate employees’ fear of missing out triggered by workplace ostracism; indirectly, they can weaken the impact of workplace ostracism on employees’ creative territory behavior by alleviating such apprehension. This study offers theoretical insights for organizations on integrating ostracism governance into their organizational management systems and on alleviating the adverse outcomes of workplace ostracism by fostering an environment of indirect support. Full article
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24 pages, 2597 KiB  
Article
Fuzzy Optimization and Life Cycle Assessment for Sustainable Supply Chain Design: Applications in the Dairy Industry
by Pablo Flores-Siguenza, Victor Lopez-Sanchez, Julio Mosquera-Gutierres, Juan Llivisaca-Villazhañay, Marlon Moscoso-Martínez and Rodrigo Guamán
Sustainability 2025, 17(12), 5634; https://doi.org/10.3390/su17125634 - 19 Jun 2025
Viewed by 505
Abstract
The increasing emphasis on integrating sustainability into corporate operations has prompted supply chain managers to incorporate not only economic objectives but also environmental and social considerations into their network designs. This study presents a structured six-stage methodology to develop a fuzzy multi-objective optimization [...] Read more.
The increasing emphasis on integrating sustainability into corporate operations has prompted supply chain managers to incorporate not only economic objectives but also environmental and social considerations into their network designs. This study presents a structured six-stage methodology to develop a fuzzy multi-objective optimization model for the sustainable design of a multi-level, multi-product forward supply chain network. The model incorporates two conflicting objectives: minimizing total network costs and reducing environmental impact. To quantify environmental performance, a comprehensive life cycle assessment is conducted in accordance with the ISO 14040 standard and the ReCiPe 2016 method, focusing on three impact categories: human health, resources, and ecosystems. To address uncertainty in demand and production costs, fuzzy mixed-integer linear programming is employed. The model is validated and applied to a real-world case study of a dairy small-to-medium enterprise in Ecuador. Using the epsilon-constraint method, a Pareto frontier is generated to illustrate the trade-offs between the economic and environmental objectives. This research provides a robust decision-making tool for uncertain environments and advances knowledge on the integration of life cycle assessment with supply chain optimization and network design methodologies for sustainable development. Full article
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29 pages, 444 KiB  
Article
The Persistent Innovation Effect of Platform Ecosystem Embeddedness
by Qianying Wang, Tingli Liu, Haoyu Wang and Tingyang Huang
Sustainability 2025, 17(12), 5507; https://doi.org/10.3390/su17125507 - 14 Jun 2025
Cited by 1 | Viewed by 599
Abstract
In the context of the digital economy, corporate innovation is shifting from an internally driven, linear model to a multilateral, collaborative mechanism enabled by platform ecosystems. This study integrates persistent innovation into the analytical framework of platform ecosystem embeddedness and evaluates its impact [...] Read more.
In the context of the digital economy, corporate innovation is shifting from an internally driven, linear model to a multilateral, collaborative mechanism enabled by platform ecosystems. This study integrates persistent innovation into the analytical framework of platform ecosystem embeddedness and evaluates its impact from two dimensions: innovation input and innovation output. Using panel data from Shanghai and Shenzhen A-share listed companies between 2012 and 2023, we apply fixed effects models and mediation analysis to empirically examine the mechanisms through which platform ecosystem embeddedness affects innovation. The results show that platform ecosystem embeddedness significantly enhances companies’ persistent innovation. Specifically, it promotes innovation input by reducing supply–demand coordination costs and improving the operational efficiency of the company, and it boosts innovation output by facilitating knowledge flow and knowledge creation. Furthermore, the effects are more pronounced in industries characterized by high competition, rich regional resources, high-tech orientation, and low environmental pollution, where both input and output are strengthened. In contrast, in less competitive, resource-constrained, non-high-tech, and heavily polluting industries, the impact is mainly reflected in innovation output, with limited influence on input. Full article
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23 pages, 521 KiB  
Article
Digital Transformation and Enterprise Innovation Capability: From the Perspectives of Enterprise Cooperative Culture and Innovative Culture
by Tao Liu, Jiaxuan Leng, Shunyu Zhu and Rong Fu
J. Theor. Appl. Electron. Commer. Res. 2025, 20(2), 136; https://doi.org/10.3390/jtaer20020136 - 6 Jun 2025
Viewed by 834
Abstract
Enterprise digital transformation has emerged as a key strategy for enhancing innovation capacity in the age of the digital economy. This article aims to analyze the influence mechanism of digital transformation on corporate innovation and evaluate the mediating function of corporate innovation and [...] Read more.
Enterprise digital transformation has emerged as a key strategy for enhancing innovation capacity in the age of the digital economy. This article aims to analyze the influence mechanism of digital transformation on corporate innovation and evaluate the mediating function of corporate innovation and cooperative cultures between digital transformation and corporate innovation capability. This work builds a panel data model based on data from Chinese A-share listed businesses from 2012 to 2021, empirically analyzes it using the Tobit model and the fixed effects model with instrumental variables technique, and uses the mediation effect test to uncover the course of action. According to the report, digital transformation significantly enhances creativity capability; second, corporate collaborative and innovation cultures mediate the relationship between digital transformation and innovation outcomes, and cultural capital becomes a crucial link; and third, the influence of digital transformation on corporate innovation capability is greater in state-owned enterprises, non-monopoly industries, and high-tech industries. According to the study, businesses should work to realize the dual-wheel drive of “technological investment + cultural cultivation” and establish an open and collaborative innovation ecosystem, while the government should intensify the development of digital infrastructure, enhance the supporting system, encourage cultural construction and talent supply, and create an environment that supports the synergistic development of digitization and innovation. Full article
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26 pages, 1052 KiB  
Article
Sustainable Open Innovation Model for Cultivating Global Talent: The Case of Non-Profit Organizations and University Alliances
by Cheng-Wen Lee, Pei-Tong Liu, Yin-Hsiang Thy and Choong Leng Peng
Sustainability 2025, 17(11), 5094; https://doi.org/10.3390/su17115094 - 1 Jun 2025
Viewed by 718
Abstract
In today’s rapidly evolving global landscape, the need to cultivate innovation-ready, globally competent talent has become a strategic imperative. This study critically investigates how sustainable open innovation strategies—particularly within non-profit organizations and university alliances—can serve as a catalyst for global talent development. Responding [...] Read more.
In today’s rapidly evolving global landscape, the need to cultivate innovation-ready, globally competent talent has become a strategic imperative. This study critically investigates how sustainable open innovation strategies—particularly within non-profit organizations and university alliances—can serve as a catalyst for global talent development. Responding to the growing demand for interdisciplinary, cross-sectoral collaboration, the research employs a robust mixed-methods approach, integrating the Analytic Hierarchy Process (AHP) and Fuzzy Analytic Hierarchy Process (FAHP) to evaluate and prioritize key strategic factors. The findings reveal that initiatives such as international internship programs, operational funding mechanisms, joint research ventures, and technology transfer are essential drivers in creating environments that nurture and scale global talent. Building on these insights, this study introduces a structured, sustainable innovation model that categorizes strategies into three tiers—collaborative, interactive, and foundational service-oriented actions—providing a practical roadmap for resource optimization and strategic planning. More than a theoretical exercise, this research offers actionable guidance for non-profit leaders, academic administrators, and corporate partners. It highlights the reciprocal value of multi-sector collaboration and contributes to a broader understanding of how mission-driven innovation ecosystems can foster resilient, future-ready workforces. By positioning non-profit–academic partnerships at the center of global talent strategies, the study sets a foundation for rethinking how institutions can co-create value in addressing pressing global challenges. Full article
(This article belongs to the Special Issue Sustainable Practices and Their Impacts on Organizational Behavior)
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28 pages, 2022 KiB  
Article
Digital Economy, Government Innovation Preferences, and Regional Innovation Capacity: Analysis Using PVAR Model
by Huabin Wu, Miao Chang, Yuelong Su, Xiangdong Xu and Chunyan Jiang
Systems 2025, 13(5), 382; https://doi.org/10.3390/systems13050382 - 16 May 2025
Viewed by 658
Abstract
Digital technology drives global industrial transformation. The synchronized development of organizational digital transformation and innovation systems is pivotal in corporate strategy and governmental governance. The dynamic interaction mechanisms among digital economy, government innovation policy, and regional innovation capacity remain insufficiently explored. This study [...] Read more.
Digital technology drives global industrial transformation. The synchronized development of organizational digital transformation and innovation systems is pivotal in corporate strategy and governmental governance. The dynamic interaction mechanisms among digital economy, government innovation policy, and regional innovation capacity remain insufficiently explored. This study employs panel data from 15 prefecture-level cities within the Yangtze River Delta urban agglomeration, spanning the years 2012 to 2020, and uses the panel vector autoregression (PVAR) model to investigate the interrelationships among the digital economy, government innovation preferences (the government’s supportive attitude and policy inclination towards innovative activities in the fields of science and technology as well as economic development), and regional innovation capacity. This research emphasizes the impact of the digital economy on regional innovation capacity and the influence of government innovation preferences on regional innovation capacity. The findings indicate that both the digital economy and government innovation preferences significantly enhance technological and product innovation, with this effect being particularly pronounced in the initial stages but diminishing over time. The three dimensions of the digital economy exert varying effects on technological and product innovation. Specifically, digital application has the most substantial impact on technological innovation, whereas infrastructure has a more pronounced effect on product innovation. Overall, the influence of government innovation preferences on technological and product innovation is less significant than that of the digital economy. The intensity of government innovation preferences has a greater impact than does the structure of government innovation preferences; however, in the long term, the structure of government innovation preferences can exert a more stable and sustainable influence. This study offers policy implications for constructing an innovation ecosystem driven by the synergy between government and market forces, particularly in optimizing data governance systems and planning sustainable transformation pathways, which hold practical value. Full article
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29 pages, 331 KiB  
Article
The Impacts and Mechanisms of Corporate Social Responsibility Disclosure on Corporate Exports: With Reference to the Moderating Effect of Environmental Regulation
by Sirui Dong, Ya He and Haonan Chen
Sustainability 2025, 17(10), 4430; https://doi.org/10.3390/su17104430 - 13 May 2025
Viewed by 691
Abstract
Corporate social responsibility (CSR) disclosure plays a pivotal role in mitigating “blue” (labor standard) and “green” (environmental standard) trade barriers, optimizing the foreign trade ecosystem, fostering sustainable development of export-oriented enterprises, and advancing societal welfare objectives—all critical to maintaining high-quality social order in [...] Read more.
Corporate social responsibility (CSR) disclosure plays a pivotal role in mitigating “blue” (labor standard) and “green” (environmental standard) trade barriers, optimizing the foreign trade ecosystem, fostering sustainable development of export-oriented enterprises, and advancing societal welfare objectives—all critical to maintaining high-quality social order in China. Grounded in institutional and strategic management theories, this study systematically investigates the effects of CSR disclosure on corporate export performance, focusing on mediating and moderating mechanisms, and conducts rigorous empirical testing using comprehensive firm-level CSR disclosure data from Chinese listed companies. The results reveal the following key findings: (1) CSR disclosure positively influences corporate exports; (2) enterprise financing capacity and innovation output serve as dual mediating mechanisms, through which CSR disclosure enhances export performance by improving access to external capital and stimulating product/service innovation; (3) environmental regulations amplify the export-promoting effect of CSR disclosure, indicating that institutional environmental constraints incentivize firms to leverage disclosure as a strategic response to global sustainability demands; (4) heterogeneity analysis reveals that large enterprises derive the strongest export benefits from CSR disclosure, followed by medium-sized and small enterprises; and (5) private enterprises exhibit significantly greater export gains from CSR disclosure compared to state-owned enterprises. These results underscore the context-specific and multi-dimensional nature of CSR disclosure’s impact on exports, highlighting how firm size and ownership structure shape the efficacy of disclosure strategies in global markets. This study contributes to both academic literature on corporate sustainability and practical policy by demonstrating how strategic CSR disclosure can serve as a tool for overcoming institutional barriers and enhancing international competitiveness. Full article
32 pages, 1996 KiB  
Article
Integrating Circular Economy Principles in Water Resilience: Implications for Corporate Governance and Sustainability Reporting
by Ronald C. Beckett and Milé Terziovski
J. Risk Financial Manag. 2025, 18(5), 261; https://doi.org/10.3390/jrfm18050261 - 12 May 2025
Viewed by 866
Abstract
This paper makes an empirical contribution to the relatively sparse literature on the relationship between corporate governance and sustainability disclosure in mandatory reporting. We study the pursuit of UN SDG 6—clean water and sanitation—as an instance of sustainability and make observations from the [...] Read more.
This paper makes an empirical contribution to the relatively sparse literature on the relationship between corporate governance and sustainability disclosure in mandatory reporting. We study the pursuit of UN SDG 6—clean water and sanitation—as an instance of sustainability and make observations from the literature considering water resilience scenarios, circular economy perspectives, as well as governance and integrated reporting requirements. The term “water governance” has been used to characterize operational actions needed to maintain a balance with water scarcity being a dominant theme. Continuing adaptation to emergent conditions is needed and we draw on an agile structuration theory model to help understand how a succession of innovation projects supports the transition to a circular economy. Our theoretical discussion is reinforced by an in-depth longitudinal case study of Yarra Valley Water (YVW), an innovative Australian water utility. The longitudinal case study analysis provides insights into several different types of innovative projects that demonstrate how circular economy principles in water resilience are integrated for corporate governance and sustainability reporting. Several case studies could be a topic for future research drawing on the agile structuration theory model presented in this paper. Full article
(This article belongs to the Special Issue Sustainability Reporting and Corporate Governance)
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33 pages, 1998 KiB  
Article
The Moderating Role of Finance, Accounting, and Digital Disruption in ESG, Financial Reporting, and Auditing: A Triple-Helix Perspective
by Enkeleda Lulaj and Mileta Brajković
J. Risk Financial Manag. 2025, 18(5), 245; https://doi.org/10.3390/jrfm18050245 - 1 May 2025
Cited by 1 | Viewed by 971
Abstract
This study investigates the moderating role of finance, accounting, and digital disruption (FADD) in the relationship between auditing and sustainability (AS) and financial reporting and ESG integration (FRESGI) through the triple-helix perspective. Drawing on data from 200 experts across corporate, academic, and governmental [...] Read more.
This study investigates the moderating role of finance, accounting, and digital disruption (FADD) in the relationship between auditing and sustainability (AS) and financial reporting and ESG integration (FRESGI) through the triple-helix perspective. Drawing on data from 200 experts across corporate, academic, and governmental sectors in Kosovo (2024–Q1 2025), the research applied advanced statistical techniques, including EFA, CFA, and moderation analysis using SPSS and AMOS, to explore both direct and interaction effects. The results reveal that FADD significantly enhances ESG integration, with strong direct effects observed in the corporate sector (β = 0.259, p < 0.001) and public institutions (β = 0.281, p < 0.001). However, the moderation analysis shows that the government dimension of FADD (FADD_2) negatively influences the relationship between corporate sustainability practices (AS_1) and ESG reporting, indicating limited coordination across sectors. These findings highlight the need for aligned, sector-specific strategies that harness digital innovation and financial transformation to strengthen sustainable auditing and reporting practices. This study provides actionable insights for policymakers, practitioners, and academics working to advance ESG integration across complex institutional ecosystems. Full article
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31 pages, 3997 KiB  
Article
Game Analysis of Green Technology Innovation Ecosystem Evolution at Carbon Peaking
by Zhengsong Zhou, Mingxing Li, Xiaomeng Chi and Asad Ullah Khan
Sustainability 2025, 17(6), 2728; https://doi.org/10.3390/su17062728 - 19 Mar 2025
Cited by 3 | Viewed by 454
Abstract
Green technological innovation is an essential pathway for transforming extensive production methods characterized by “high energy and high emissions”, achieving corporate green transformation, and ascending the value chain. Adhering to the scientific principles of energy conservation, emission reduction, and low-carbon development, this study, [...] Read more.
Green technological innovation is an essential pathway for transforming extensive production methods characterized by “high energy and high emissions”, achieving corporate green transformation, and ascending the value chain. Adhering to the scientific principles of energy conservation, emission reduction, and low-carbon development, this study, set against the backdrop of carbon peak, constructs a green technological innovation ecosystem comprising government, enterprises, and consumers. It analyzes the evolutionary processes of each stakeholder and the system under different scenarios, further simulating the impact of various factors on system equilibrium through numerical simulations. The research reveals that proactive government regulation can guide enterprises toward green technological innovation and the development of low-carbon production; an increase in consumers’ green preferences helps to expand the green consumer market and stimulates enterprises’ willingness to innovate greenly; and the initial strong willingness of each stakeholder significantly influences the system’s evolutionary path. Based on evolutionary game theory, this paper enriches the theory of green technological innovation ecosystems and provides references for overcoming barriers such as the difficulty in expanding the green consumer market and the premium pricing of green products during the green consumption process. Full article
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