Search Results (1,213)

In the context of the GCC, the adoption of integrated reporting (IR) remains limited, due in part to weak regulatory enforcement, a lack of awareness of the strategic benefits of IR, and a strong focus on short-term financial results. This limited reporting context presents a significant challenge for firms to credibly demonstrate their value to the market and attract potential investors, thus communicating long-term value. Given these limitations, this study considers how IR contributes to firm value, but also examines the mediating role that firm image (FI) plays in this relationship as a reputational construct representing stakeholder perspectives of a firm’s transparency and accountability. The research employs a quantitative methodology, analysing secondary data from corporate governance and integrated reports spanning 2017–2018 to 2022–2023. Findings indicate a positive and robust relationship between integrated reporting and the firm’s value, which was assessed using Tobin’s Q. The findings highlight the significant mediating role of firm image, illustrating how IR practices, via increased transparency, accountability, and sustainability, enhance firm value. This study provides significant insights for researchers, policymakers, and corporate managers, highlighting the strategic relevance of IR in the GCC region. The findings demonstrate that integrated reporting improves transparency, accountability, and sustainability, thereby assisting corporate managers in utilising IR to enhance firm image and facilitate value creation. Policymakers can utilise these insights to develop regulatory frameworks that promote integrated reporting practices, thereby enhancing transparency and sustainable growth within the corporate sector. Full article

With the increasing global emphasis on sustainable development goals, and in the context of pursuing high-quality sustainable development of the economy and enterprises, this study empirically examines the effect of digital finance on corporate financing constraints and the impact on corporate green innovation with a sample of China’s A-share-listed companies in the period of 2011–2020 and explores the issue from the perspectives of management power and corporate social responsibility (CSR) at the micro level of enterprises. The empirical results show that digital finance can indeed alleviate corporate financing constraints. Still, the synergistic effect of the two on corporate green innovation produces a “quantitative and qualitative separation” effect, which only promotes the enhancement of iconic green innovation, and the effect on substantive green innovation is not obvious. The power of management and CSR performanceshave different moderating roles in the alleviation of financing constraints by the empowerment of digital finance. Management power and corporate social responsibility have different moderating effects on digital financial empowerment to alleviate financing constraints. The findings of this study enrich the research in related fields and provide more basis for the promotion of digital financial policies and more solutions for the high-quality development of enterprises. Full article

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

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

In an era where sustainable development is increasingly a core strategic issue for businesses, how top management, as the architects of corporate strategy, can achieve a synergy of economic, social, and environmental benefits through internal management mechanisms to promote corporate sustainability is a central focus for both academia and practice. This study aims to explore how Executive Cognitive Flexibility (CF) influences Firm Performance and to uncover the mediating effects of Non-market Strategy. We use panel data from Chinese A-share listed companies between 2016 and 2022 to examine and empirically analyze this mechanism. Our findings indicate that CF has a positive impact on Firm Performance. This relationship is realized through the pathway of Non-market Strategy, specifically manifesting as a reduction in Corporate Social Responsibility (CSR) and an increase in Corporate Political Activity (CPA). Further analysis reveals that the impact of executive cognitive flexibility on firm performance is differentially influenced by internal and external environmental contexts. The findings of this study provide important practical insights and policy recommendations for companies on cultivating executive cognitive flexibility, optimizing non-market strategies, and enhancing firm performance in various internal and external environments. 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 study explores the relationship between institutional shareholders and climate-related disclosure (CRD) and how sustainability committees influence this relationship among publicly listed Malaysian firms. For the analysis, 990 firm-year observations were studied from 198 highly polluting firms from 2021 to 2024. A strong CRD index was designed using the recognized climate reporting frameworks and well-grounded literature to assess the level of climate-related disclosure. Fixed-effects and hierarchical panel regression models show that CRD increases when institutional investor ownership increases, meaning firms with more institutional investors disclose more information on climate-related topics. In addition, a sustainability committee at the board level greatly improves this relationship by highlighting the positive impact of strong internal governance. As a result, such committees establish climate management and improve communication with investors, making the firm’s actions more transparent. The findings of this study are consistent with agency and legitimacy theories because institutional investors assist in monitoring firms’ environmental performance, and sustainability committees help the company maintain these standards internally. Further, this study helps grow the understanding of corporate governance (CG) and sustainability by pointing out that the presence of institutional owners and sustainability committees can promote openness about climate matters. Accordingly, these findings can guide policymakers, investors, and business leaders in boosting responsible environmental reporting and sustainable business practices in developing countries. Full article

With the continuous expansion of global trade, achieving sustainable maritime transport optimization and operations has become a key strategic direction for transforming maritime transport companies. To summarize the current state of research and identify emerging trends in sustainable maritime transport optimization and operations, this study systematically examines representative studies from the past decade, focusing on three dimensions, technology, management, and policy, using data sourced from the Web of Science (WOS) database. Building on this analysis, potential avenues for future research are suggested. Research indicates that the technological field centers on the integrated application of alternative fuels, improvements in energy efficiency, and low-carbon technologies in the shipping and port sectors. At the management level, green investment decisions, speed optimization, and berth scheduling are emphasized as core strategies for enhancing corporate sustainable performance. From a policy perspective, attention is placed on the synergistic effects between market-based measures (MBMs) and governmental incentive policies. Existing studies primarily rely on multi-objective optimization models to achieve a balance between emission reductions and economic benefits. Technological innovation is considered a key pathway to decarbonization, while support from governments and organizations is recognized as crucial for ensuring sustainable development. Future research trends involve leveraging blockchain, big data, and artificial intelligence to optimize and streamline sustainable maritime transport operations, as well as establishing a collaborative governance framework guided by environmental objectives. This study contributes to refining the existing theoretical framework and offers several promising research directions for both academia and industry practitioners. Full article

As Chinese firms play pivotal roles in global supply chains, multinational corporations face increasing pressure to ensure ESG accountability across their sourcing networks. Current ESG rating systems lack transparency in incorporating China’s unique industrial, economic, and cultural factors, creating reliability concerns for stakeholders managing supply chain sustainability risks. This study develops an explainable artificial intelligence framework using SHAP and permutation feature importance (PFI) methods to predict the ESG performance of Chinese firms. We analyze comprehensive ESG data of 1608 Chinese listed companies over 13 years (2009–2021), integrating financial and non-financial determinants traditionally examined in isolation. Empirical findings demonstrate that random forest algorithms significantly outperform multivariate linear regression in capturing nonlinear ESG relationships. Key non-financial determinants include patent portfolios, CSR training initiatives, pollutant emissions, and charitable donations, while financial factors such as current assets and gearing ratios prove influential. Sectoral analysis reveals that manufacturing firms are evaluated through pollutant emissions and technical capabilities, whereas non-manufacturing firms are assessed on business taxes and intangible assets. These insights provide essential tools for multinational corporations to anticipate supply chain sustainability conditions. Full article

Achieving the dual carbon goal and addressing escalating environmental challenges requires that manufacturing enterprises in China must pursue sustainability via green innovation strategies. A key rationale for green innovation is to overcome boundaries and acquire knowledge through boundary-spanning search. Additionally, leveraging artificial intelligence (AI) capabilities provides technical support throughout the innovation process. Thus, both boundary-spanning search and AI capabilities are crucial for achieving sustainability objectives. Drawing on organizational search and knowledge management theories, this paper aims to analyze how dual boundary-spanning search affects sustainability performance and green innovation. It also examines the moderating role of AI capabilities and constructs a moderated mediation model. We analyzed questionnaire data collected from 171 Chinese manufacturing companies over a 13-month period, employing hierarchical regression and bootstrap sampling methods using SPSS 27.0. Our findings reveal that both prospective and responsive boundary-spanning searches significantly enhance corporate sustainability performance. Furthermore, green innovation acts as a positive partial mediator between dual boundary-spanning search and corporate sustainability performance. Notably, AI capabilities positively moderate the relationship between dual boundary-spanning search and green innovation. They also strengthen the mediating effect of green innovation on the link between dual boundary-spanning search and corporate sustainability performance. Based on these findings, more resources should be allocated to boundary-spanning search while encouraging enterprises to pursue green innovation and develop AI capabilities. These efforts will provide robust support for sustainability performance in the manufacturing sector. Full article

It is increasingly recognized that the twin transitions of digitalization and green transformation are pivotal to achieving sustainable development. This study examines how digital trade affects corporate green total factor productivity (GTFP), using panel data from Chinese A-share listed firms and 287 prefecture-level cities in Mainland China from 2012 to 2022. The results demonstrate that digital trade exerts a significant positive impact on GTFP, primarily through improvements in technical efficiency, with heterogeneous effects across different stages of the corporate life cycle. Endogeneity concerns are carefully addressed through instrumental variable estimation and quasi-experimental designs, and robustness checks confirm the reliability of the findings. Mechanism analyses further reveal that digital trade enhances GTFP by stimulating green technological innovation and optimizing supply chain management. Importantly, threshold regression reveals non-linear effects. Both the level of digital trade and institutional factors, such as environmental regulation, intellectual property protection, and market integration, moderate the relationship between digital trade and GTFP in U-shaped, N-shaped, and other positive non-linear patterns. These insights enhance the understanding of how digitalization interacts with institutional contexts to drive sustainable productivity growth, providing practical implications for policymakers seeking to optimize digital trade strategies and complementary regulatory frameworks. Full article

This study reports a successful selective waste collection initiative led by UFSC’s Araranguá campus in a municipality without a recycling system. The initiative, named “Recicla UFSC Ara”, was structured around three main components: (i) the installation of color-coded bins for recyclable waste (including paper, plastic, metals, and polystyrene) and non-recyclable waste in indoor and common areas; (ii) the establishment of a Voluntary Delivery Point (PEV) to gather specific recyclable materials, such as glass, electronics waste, plastic bottles, writing instruments, and bottle caps; and (iii) the execution of periodic educational community-focused campaigns aimed at encouraging participation from both the university and the broader local community. Recyclables were manually sorted and weighed during regular collection rounds, and contamination rates were calculated. Quantitative data collected from 2022 to 2025 were analyzed using descriptive statistics and one-way ANOVA to assess waste generation and contamination trends. Gathered recyclables were directed to appropriate partner institutions, including local “Ecoponto”, non-profit organizations, and corporate recycling programs. The study also conducted a literature review of similar university-led waste management programs to identify standard practices and regional specificities, providing a comparative analysis that highlights both shared elements and distinctive contributions of the UFSC model. Results demonstrate a significant volume of waste diverted from landfills and a gradual improvement in waste disposal practices among the university community. Targeted communication and operational changes mitigated key challenges, improper disposal, and logistical issues. This case underscores the role of universities as agents of environmental education and local sustainable development. Full article

Sustainable Supply Chain Management (SSCM) emerges as a vital catalyst for inclusive growth and sustainable development, particularly in emerging economies where the manufacturing sector is central to economic progress. This study offers an in-depth analysis of the current research landscape on SSCM in the context of developing nations, outlining key theoretical frameworks and advocating for a solid conceptual foundation alongside a structured agenda for future research initiatives. This study employs a structured literature review technique to analyze 92 published articles indexed by Scopus from 2013 to 2024, revealing a burgeoning trend in the subject of global supply chains in developing nations. The analysis identifies key keywords such as “sustainable supply chain management,” “manufacturing industries,” “inclusive growth,” and “supply chain and sustainability,” and develops a conceptual model that elucidates how SSCM practices can be effectively integrated into manufacturing sectors to facilitate equitable growth and enhance business competitiveness. This work’s novelty lies in employing a systematic literature review to develop a holistic SSCM conceptual framework constructed upon six primary drivers: business model innovation, inclusive SSCM, corporate governance and leadership, technological and innovation capabilities, policy and regulatory environment, and circular feedback. This model addresses the ambiguity surrounding SSCM and inclusive growth, providing a robust foundation for future research and performance measurement. This study contributes to the field by providing a practical and theoretically grounded framework for researchers, policymakers, and practitioners seeking to implement impactful and effective SSCM initiatives in developing nations’ manufacturing sectors to promote inclusive growth and sustainable development. Full article