Search Results (523)

This study examines the progress, challenges, and successes in implementing Sustainable Development Goal 12 (SDG12), focusing on responsible consumption and production, using Qatar as a case study. The State has integrated Sustainable Consumption and Production (SCP) into national policies, established coordination mechanisms, and implemented action plans aligned with SDG12 targets. Achievements include renewable energy adoption, waste management reforms, and sustainable public procurement, though challenges persist in rationalizing fossil fuel subsidies, addressing data gaps, and enhancing corporate sustainability reporting. Efforts to reduce food loss and waste through redistribution programs highlight the country’s resilience, despite logistical obstacles. The nation has also advanced hazardous waste management, environmental awareness, and sustainable tourism policies, though gaps in data systems and policy coherence remain. Qatar’s approach provides a valuable local-to-global example of balancing resource-dependent economies with sustainability goals. Its strategies and lessons offer potential adaptability for other nations, especially those facing similar challenges in achieving SDG12. By strengthening data systems, enhancing policy integration, and fostering regional and international cooperation, Qatar’s efforts underscore the importance of aligning economic growth with environmental stewardship, serving as a blueprint for global sustainability initiatives. Full article

The digital business environment is rapidly evolving with advancements in information technology (IT), increasing the risk of information security incidents. Grounded in the resource-based view and in contingency theory, this study adopts a different approach from prior research by conceptualizing security management activities not as mere risk control mechanisms, but as strategic innovation drivers that can enhance corporate performance (sales revenue and operating profit). The authors develop a research model with six independent variables, including internal and external security management activities, CISO role configuration (independent or dual-role with CIO), and investment levels in IT and information security. The dependent variables include sales revenue and operating profit, with ISMS or ISO certification as a moderating variable. Using information security (IS) disclosures and financial data from 545 Korean firms that have reported their security management activities to the Ministry of Science and ICT, multiple regression and moderation analyses reveal that high IT investment negatively impacts performance, but this effect is mitigated when formal security systems, like ISMS or ISO, are in place. The results suggest that integrating recognized security frameworks into management strategies can enhance both innovation and financial outcomes, encouraging a proactive approach to security management. Full article

Background: Sustainability in supply chain management (SCM) practices is becoming increasingly important as environmental responsibility and social concerns, as well as enterprises’ competitiveness in terms of innovation, risk, and economic performance, become increasingly urgent. This paper aims to identify and prioritize concepts for implementing sustainable supply chains, drawing on sustainable supply chain management (SSCM) and green supply chain management (GSCM) techniques. Corporate supply chain managers across various industries, markets, and supply chain segments brainstormed management practices to enhance the sustainability of their supply chains. Four industry sectors were surveyed across five different value chain segments. Methods: A group concept mapping (GCM) approach incorporating multi-dimensional scaling (MDS) and hierarchical cluster analysis (HCA) was used. A hierarchy of practices is proposed, and hypotheses are developed about achievability and impact. Results: A decision-making matrix prioritizes eight solution concepts based on two axes: impact (I) and ease of implementation (EoI). Conclusions: Eight concepts are prioritized based on the optimal effectiveness of implementing the solutions. Pattern matching reveals differences between emerging and developed markets, as well as supply chain segments, that decision-makers should be aware of. By analyzing supply chains from a multi-part perspective, this research goes beyond empirical studies based on a single industry, geographic region, or example case. Full article

Artificial Intelligence (AI) and Generative AI are transformative yet double-edged technologies with evolving risks. While research emphasises trustworthy, fair, and responsible AI by focusing on its “what” and “why,” it overlooks practical “how.” To bridge this gap in financial services, an industry at the forefront of AI adoption, this study employs a qualitative approach grounded in existing Responsible AI and Corporate Digital Responsibility (CDR) frameworks. Through thematic analysis of 15 semi-structured interviews conducted with professionals working in finance, we illuminate nine non-technical barriers that practitioners face, such as sustainability challenges, trade-off balancing, stakeholder management, and human interaction, noting that GenAI concerns now eclipse general AI issues. CDR practitioners adopt a more human-centric stance, emphasising consensus-building and “no margin for error.” Our findings offer actionable guidance for more responsible AI strategies and enrich academic debates on Responsible AI and AI-CDR symbiosis. Full article

Energy-intensive industries (EIIs) face mounting pressure to reduce greenhouse gas emissions while maintaining international competitiveness—a balance that is central to achieving the EU’s 2030 and 2050 climate objectives. In this context, energy management (EM) emerges as a strategic instrument to decouple industrial growth from fossil energy consumption. This study proposes a redefinition of EM to support carbon-neutral supply chains within the European Union’s EIIs, addressing critical limitations of conventional EM frameworks under increasingly stringent carbon regulations. Using a modified systematic literature review based on PRISMA methodology, complemented by expert insights from EU Member States, this research identifies structural gaps in current EM practices and highlights opportunities for integrating sustainable innovations across the whole industrial value chain. The proposed EM concept is validated through an analysis of 24 EM definitions, over 170 scientific publications, and over 80 EU legal and strategic documents. The framework incorporates advanced digital technologies—including artificial intelligence (AI), the Internet of Things (IoT), and big data analytics—to enable real-time optimisation, predictive control, and greater system adaptability. Going beyond traditional energy efficiency, the redefined EM encompasses the entire energy lifecycle, including use, transformation, storage, and generation. It also incorporates social dimensions, such as corporate social responsibility (CSR) and stakeholder engagement, to cultivate a culture of environmental stewardship within EIIs. This holistic approach provides a strategic management tool for optimising energy use, reducing emissions, and strengthening resilience to regulatory, environmental, and market pressures, thereby promoting more sustainable, inclusive, and transparent supply chain operations. Full article

The energy sector uses artificial intelligence (AI) as a crucial instrument to achieve environmental sustainability targets by improving resource efficiency and decreasing emissions while minimizing waste production. This paper establishes an industry-specific executive playbook that guides energy sector leaders by implementing AI technologies for sustainability management with approaches suitable for industrial needs. The playbook provides an industry-specific framework along with strategies and AI-based solutions to help organizations overcome their sustainability challenges. Predictive analytics combined with smart grid management implemented through AI applications produced 15% less energy waste and reduced carbon emissions by 20% according to industry pilot project data. AI has proven its transformative capabilities by optimizing energy consumption while detecting inefficiencies to create both operational improvements and cost savings. The real-time monitoring capabilities of AI systems help companies meet strict environmental regulations and international climate goals by optimizing resource use and waste reduction, supporting circular economy practices for sustainable operations and enduring profitability. Leaders can establish impactful technology-based sustainability initiatives through the playbook which addresses the energy sector requirements for corporate goals and regulatory standards. Full article

This article examines the level of inconsistency in work, health and safety (WHS) laws across Australia’s mining sector. Despite general efforts towards national harmonisation through model WHS legislation, significant inconsistencies persist because individual states and territories retain primary regulatory control. A critical analysis of each jurisdiction’s legislative framework reveals a fragmented legal landscape. Queensland, especially, exhibits notable divergence. Key findings highlight a considerable variation in legislative approaches to risk management principles and specific obligations. In particular, a disjointed and incremental approach to serious offences such as industrial manslaughter and provisions concerning imputed conduct are evident. These inconsistencies suggest that corporations operating in multiple Australian mining regions must develop a nuanced understanding of the varying WHS requirements in each jurisdiction. This study underscores the need for caution when assessing risk management strategies aimed at preventing serious incidents because the presumption of a harmonised system can be misleading, especially concerning mining-specific legislation. Full article

Credit supervision of practitioners in the water conservancy construction market, a vital pillar of national infrastructure development, significantly impacts project safety and the maintenance of order in the industry. From the perspective of indirect supervision, this study constructs a tripartite evolutionary game model involving government departments, enterprises, and practitioners to analyze the dynamic evolution mechanism of credit supervision. By examining the strategic interactions among the three parties under different regulatory scenarios, we identify key factors influencing the stable equilibrium of evolution and verify the theoretical conclusions through numerical simulations. The study yields several key insights. First, while government regulation and social supervision can substantially increase the likelihood of practitioners’ integrity, relying solely on administrative regulation has an efficiency limit. Second, the effectiveness of the reward and punishment mechanism of the direct manager plays a crucial leveraging role in credit evolution. Lastly, under differentiated regulatory strategies, high-credit practitioners respond more strongly to long-term cost optimization, while low-credit practitioners are more effectively deterred by short-term, high-intensity disciplinary actions. Based on these findings, this study proposes a systematic governance framework of “regulatory model innovation–corporate responsibility enhancement–social supervision deepening.” Unlike previous studies, this framework adopts a comprehensive approach from three dimensions: regulatory model innovation, corporate responsibility enhancement, and social supervision deepening. It offers a more holistic and systematic solution for refining the credit system in the water conservancy construction market, providing both theoretical support and practical approaches. Full article

Purpose: The acquirer’s corporate environmental performance (CEP) in mergers and acquisitions has been a subject of debate, yielding mixed results. This paper uses the US firm-level data of 1437 M&A deals from 2002–2019 to examine the impact of overall CEP, resource use, emissions, and innovation on the acquirers’ post-merger market value. Design/methodology/approach: This study employs multi-level fixed effects panel regression using Ordinary Least Squares (OLS) and the instrumental variable (IV) 2SLS method to estimate the models and compare the results with those from robust estimation. Absorbing the multiple levels of fixed effects (i.e., firm, industry, and year) offers a novel and robust algorithm for efficiently accounting for unobserved heterogeneity. The results from IV (2SLS) are more convincing, as the method overcomes the problem of endogeneity due to reverse causality and sample selection bias. Findings: The authors find that CEP has a significant impact on market value, particularly in the long term. While both resource use and emissions performance have positive effects, emissions performance has a stronger impact, presumably because external stakeholders and market participants are more concerned about emissions reduction. The performance of environmental innovation is relatively weak compared to other pillars. Descriptive analysis shows low average scores in environmental innovation compared to the resource use and emissions performance of the acquirers. However, large deals yield significant returns from investing in environmental innovation in both the short and long term compared to small deals. Practical implications: This paper offers several practical implications. First, environmental performance can help improve the acquirer’s long-term market value. Second, managers can focus on the strategic side of environmental performance, based on its pillars, and benchmark their relative position against peers. Third, environmental innovation can be considered a new potential, as the market as a whole in this area is still lagging. Given the growing pressure to improve environmental technology and innovation, prospective acquirers should confidently prioritise actions on green revenue, product innovation, and capital expenditure now rather than ticking these boxes later. Originality value: The key contribution is offering valuable insights into the impact of acquirers’ environmental performance on long-term value creation in mergers and acquisitions (M&A). These results fill the gap in the literature focusing mainly on the effect of environmental pillar and sub-pillar scores on acquirer’s firm value. The authors claim that analysing sub-pillar-level granularity is crucial for accurately measuring the effects on firm-level performance. Full article

Background/Objectives: Tramadol is an opioid frequently prescribed for moderate to severe pain and has seen a global increase in use. This presents numerous challenges in clinical management. This study aims to elucidate metabolic signatures associated with tramadol consumption, enhancing predictive capabilities for therapeutic outcomes and optimizing patient-specific treatment plans. Methods: Data were obtained from the Qatar Biobank (QBB), focusing on pharmacogenomic variants associated with tramadol use and prescription trends. A cohort of 27 individuals who were administered daily tramadol doses between 100 and 400 mg with available metabolomic profiles were selected. The pharmacokinetics of tramadol were evaluated in relation to specific CYP2D6 genetic variants. Comparative pharmacometabolomic profiles were generated for tramadol users versus a control group of 54 non-users. Additionally, prescription data encompassing tramadol formulations were collected from the electronic medical records (EMR) system of the major public hospital network in Qatar (Hamad Medical Corporation) to discern prescribing patterns. Results: From January 2019 to December 2022, tramadol prescriptions varied, with chronic pain as the primary indication, followed by acute pain. Pharmacogenomic analysis indicated that CYP2D6 allele variations significantly impacted tramadol and O-desmethyltramadol glucuronide levels, notably in ‘normal metabolizers’. Metabolomic analysis revealed distinct metabolic profiles in tramadol users, with significant variations in phosphatidylcholine, histidine, and lysine pathways compared to controls, highlighting tramadol’s unique biochemical impacts. Conclusions: This study underscores the importance of integrating genetic and omics-based approaches to enhance tramadol’s efficacy and safety. These findings support personalized pain management strategies, enhancing treatment outcomes for both chronic and acute pain. Full article

The fashion industry represents a dynamic expression of cultural diversity and plays a crucial role in national economic health. This research designs strategic management guidance for BANU, a sustainable clothing startup in Senegal aimed at empowering local families to improve their lifestyles. Utilizing an exploratory research strategy, the study develops a comprehensive strategic plan for BANU as a natural textile dyes company, examining factors influencing its development at the macro, micro, and organization layers to identify key strategic issues and strategic options as a comprehensive strategic management plan for BANU to grow. A multifaceted strategic approach is recommended, including tailored operational strategies aligned with local traditions, sustainability, and customer engagement. Collaborations with local businesses, suppliers, and educational institutions are advised to strengthen BANU’s market presence. Additionally, differentiation through unique natural dye clothing and partnerships are encouraged. As BANU evolves, a shift towards corporate strategy, diversification, and international market expansion is suggested to enhance strategic management and ensure sustainable growth. Full article

The agricultural sector stands at the intersection of economic, ethical, and environmental concerns, presenting complex challenges for sustainable development. This study investigates how ethical attitudes, conceptualized at political (e.g., perceptions of transparency, anti-corruption, and policy fairness) and social levels (e.g., community engagement, labor standards, and social equity), influence ethical behavior within Romanian agricultural organizations. Additionally, it explores the impact of sector-specific and organizational ethics on the adoption of social responsibility (SR) practices. Using a quantitative research approach, the study employed a structured questionnaire covering four key dimensions: political and social ethics, corporate responsibility, environmental sustainability, and ethical management in agriculture. The findings suggested that Romanian agricultural companies could improve their long-term competitiveness by incorporating ethical governance, sustainable business practices, and stakeholder engagement into their strategic frameworks. These findings suggest that Romanian agricultural companies can enhance their long-term competitiveness by embedding ethical governance, sustainable business models, and active stakeholder engagement into their strategic frameworks. This research contributes to the theoretical discourse by demonstrating how contextual ethical attitudes influence SR, providing a nuanced understanding of the interplay between economic performance, social equity, and environmental responsibility in an emerging economy. Full article

The purpose of this research is to examine how relationships between corporate control environments and stakeholders mediate the different dimensions of pressure on auditor independence. In France, two (joint) auditors are required by law for listed companies. In this context, we analyze the experiences of higher-echelon professionals of audit firms, controllers, and managers who could elucidate the essence of pressure on auditor independence in their lived environment. An interpretative approach and empirical analysis were adopted for this study to expand on the literature and proffer an answer to the following research question: How does the relationship between a control environment and a stakeholder mediate the pressures on auditor independence? Interviews involved seven participants, mainly higher-echelon professionals of Big Four firms, as well as two members of auditee organizations, and a member of an audit committee. In addition, the narratives from the documents gathered from the EU audit legislation implementation database constitute our data corpus. Thematic coding was used to organize the results. The findings reveal that control environment best practices and down-to-earth corporate governance policies, participated in by both auditors and audited organizations, cushion the pressures on auditors. This, in turn, presents a positive and significant impact on auditor independence. Overall, the dimensions that mediate the pressures on auditors are as follows: the consciousness of pressure in itself; the reputation and experience of the audit firm; and the interactions between the auditors and corporate governance. Other factors include the cordiality of the relationship between the auditor and corporate management and the resulting healthy end of the negotiation between auditors and auditees. This study contributes to the theory and practical discussion of the relationships between the corporate control environment, corporate governance, auditing, and pressure on auditor independence. Full article

Vehicle owners often use certified service centers throughout the warranty period, which usually extends for five years after buying. Nonetheless, after this timeframe concludes, a large number of owners turn to unapproved service providers, mainly motivated by financial factors. This change signifies a significant drop in income for automakers and their certified service networks. To tackle this issue, manufacturers utilize customer relationship management (CRM) strategies to enhance customer loyalty, usually depending on segmentation methods to pinpoint potential clients. However, conventional approaches frequently do not successfully forecast which clients are most likely to need or utilize maintenance services. This research introduces a machine learning-driven framework aimed at forecasting the probability of monthly maintenance attendance for customers by utilizing an extensive historical dataset that includes information about both customers and vehicles. Additionally, this predictive approach supports workforce planning and scheduling within after-sales service centers, aligning with AI-driven labor optimization frameworks such as those explored in the AI4LABOUR project. Four algorithms in machine learning—Decision Tree, Random Forest, LightGBM (LGBM), and Extreme Gradient Boosting (XGBoost)—were assessed for their forecasting capabilities. Of these, XGBoost showed greater accuracy and reliability in recognizing high-probability customers. In this study, we propose a machine learning framework to predict vehicle maintenance visits for after-sales services, leading to significant operational improvements. Furthermore, the integration of AI-driven workforce allocation strategies, as studied within the AI4LABOUR (reshaping labor force participation with artificial intelligence) project, has contributed to more efficient service personnel deployment, reducing idle time and improving customer experience. By implementing this approach, we achieved a 20% reduction in information delivery times during service operations. Additionally, survey completion times were reduced from 5 min to 4 min per survey, resulting in total time savings of approximately 5906 h by May 2024. The enhanced service appointment scheduling, combined with timely vehicle maintenance, also contributed to reducing potential accident risks. Moreover, the transition from a rule-based maintenance prediction system to a machine learning approach improved efficiency and accuracy. As a result of this transition, individual customer service visit rates increased by 30%, while corporate customer visits rose by 37%. This study contributes to ongoing research on AI-driven workforce planning and service optimization, particularly within the scope of the AI4LABOUR project. Full article

In today’s evolving society, meaningful development cannot be fully realized without acknowledging the vital role of the electronics sector, especially as it functions within informal markets. These markets have become more than just centers of commerce; they serve as informal learning grounds where many young people acquire entrepreneurial skills, develop resilience, and find alternatives to social vices. For many, informal entrepreneurship is not just an option but a means of survival and self-empowerment. Despite their growing relevance, the link between the entrepreneurial abilities nurtured in these informal markets and actual business performance has not been adequately examined. This study, therefore, aimed to explore how informal electronics entrepreneurs in a developing economy navigate their environment, overcome challenges, and create wealth through vision, innovation, and calculated risk-taking. Anchored in institutional theory, the research employed a qualitative approach, using cluster, purposive, and simple random sampling to select participants from key informal business units. Interviews were conducted, transcribed, and analyzed using QSR NVivo 12, allowing for deep insight into the lived experiences of the entrepreneurs. Findings revealed that 78% of participants emphasized practical suggestions that aid informal business survival, such as customer-driven innovations, adaptive strategies, and avoiding confrontations with regulatory agencies. Key attributes such as foresight, adaptability, and risk management accounted for 66% of the variance in corporate success. Strategic and innovative approaches are enabling informal firms to endure and prosper, since 61% of respondents associated these competencies with organizational success. The new BSP framework, which integrates institutional and contingency theories, illustrates how informal enterprises endure by conforming to or opposing institutional pressures and adjusting to environmental changes. The results indicate that, when properly understood and supported, the informal electronics sector may develop sustainably. This study demonstrates that informal entrepreneurship is influenced by formal regulations, informal norms, and local enforcement mechanisms, therefore enhancing institutional theory and elucidating business behavior in developing nations. The Business Survival Paradigm [BSP] illustrates how informal enterprises navigate institutional obstacles to endure. It advocates for policies that integrate the official and informal sectors while fostering sustainable development. The paper advocates for ongoing market research to assist informal firms in remaining up-to-date. It implores authorities to acknowledge the innovative potential of the informal sector and to provide supportive frameworks for sustainable growth and formal transition where feasible. Full article