Search Results (7,838)

High-dimensional prediction problems with complex non-linear feature interactions present significant algorithmic challenges in machine learning, particularly when dealing with imbalanced datasets and multicollinearity issues. This study proposes an innovative Shapley Additive Explanations (SHAP)-enhanced machine learning framework that integrates SHAP with advanced ensemble methods for interpretable financialization prediction. The methodology simultaneously addresses high-dimensional feature selection using 40 independent variables (19 CSR-related and 21 financialization-related), multicollinearity issues, and model interpretability requirements. Using a comprehensive dataset of 25,642 observations from 3776 Chinese A-share companies (2011–2022), we implement nine optimized machine learning algorithms with hyperparameter tuning via the Hippopotamus Optimization algorithm and five-fold cross-validation. XGBoost demonstrates superior performance with 99.34% explained variance, achieving an RMSE of 0.082 and R² of 0.299. SHAP analysis reveals non-linear U-shaped relationships between key predictors and financialization outcomes, with critical thresholds at approximately 10 for CSR_SocR, 1.5 for CSR_S, and 5 for CSR_CV. SOE status, EPU, ownership concentration, firm size, and housing prices emerge as the most influential predictors. Notable shifts in factor importance occur during the COVID-19 pandemic period (2020–2022). This work contributes a scalable, interpretable machine learning architecture for high-dimensional financial prediction problems, with applications in risk assessment, portfolio optimization, and regulatory monitoring systems. Full article

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

The successful deployment of sustainable building construction (SBC) is connected to sound knowledge sharing. Concerning SBC, knowledge sharing has been identified to directly and indirectly increase innovation, environmental performance, cost saving, regulatory compliance awareness and so on. The necessity of enhancing SBC practice globally has been emphasised by earlier research. Consequently, this study aims to investigate knowledge-sharing elements to enhance SBC in South Africa (SA). Utilising a questionnaire survey, this study elicited data from 281 professionals in the built environment. Data analysis was performed with “descriptive statistics”, the “Kruskal–Wallis H-test”, and “principal component analysis” to determine the principal knowledge-sharing features (KSFs). This study found that “creating public awareness of sustainable practices”, the “content of SBC training, raising awareness of green building products”, “SBC integration in professional certifications”, an “information hub or repository for sustainable construction”, and “mentoring younger professionals in sustainable practices” are the most critical KSFs for SBC deployment. These formed a central cluster, the Green Education Initiative and Eco-Awareness Alliance. The results achieved a reliability test value of 0.956. It was concluded that to embrace the full adoption of SBC, corporate involvement is critical, and all stakeholders must embrace the sustainability paradigm. It is recommended that the principal knowledge-sharing features revealed in this study should be carefully considered to help construction stakeholders in fostering knowledge sharing for a sustainable built environment. Full article

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

To remain competitive in the decarbonization process of the economy worldwide, energy companies must preserve their market value to attract new investors and remain resilient throughout the transition to net zero. This article examines the market value of US energy companies during the period 2012–2024 in relation to their power generation mix. Panel regression analyses reveal that Tobin’s q and price-to-book ratios increase significantly for solar and wind power, while they experience moderate increases for natural gas power. In contrast, Tobin’s q and price-to-book ratios decline for nuclear and coal power. Furthermore, accounting-based profitability, measured by the return on assets (ROA), does not show significant variation with any type of power generation. The findings suggest that market investors prefer solar, wind, and natural gas power generation, thereby attributing greater value (that is, demanding lower risk compensation) to green companies compared to traditional ones. These insights provide guidance to executives, investors, and policy makers on how the power generation mix can influence strategic decisions in the energy sector. Full article

Aiming at the lightweight design of a bridge-shed integration structure, this paper presents a three-layered absorbing system in which a part of the sand cushion is replaced by expanded polystyrene (EPS) geofoam and the reinforced concrete (RC) protective slab is arranged above the sand cushion to enhance the composite system’s safety. A three-dimensional Smoothed Particle Hydrodynamics–Finite Element Method (SPH-FEM) coupled numerical model is developed in LS-DYNA (Livermore Software Technology Corporation, Livermore, CA, USA, version R13.1.1), with its validity rigorously verified. The dynamic response of rockfall impacts on the shed slab with composite cushions of various thicknesses is analyzed by varying the thickness of sand and EPS materials. To optimize the cushion design, a specific energy dissipation ratio (SEDR), defined as the energy dissipation rate per unit mass (η/M), is introduced as a key performance metric. Furthermore, the complicated interactional mechanism between the rockfall and the optimum-thickness composite system is rationally interpreted, and the energy dissipation mechanism of the composite cushion is revealed. Using logistic regression, the ultimate stress state of the reactive powder concrete (RPC) slab is methodically analyzed, accounting for the speed and mass of the rockfall. The results are indicative of the fact that the composite cushion not only has less dead weight but also exhibits superior impact resistance compared to the 90 cm sand cushions; the impact resistance performance index SEDR of the three-layered absorbing system reaches 2.5, showing a remarkable 55% enhancement compared to the sand cushion (SEDR = 1.61). Additionally, both the sand cushion and the RC protective slab effectively dissipate most of the impact energy, while the EPS material experiences relatively little internal energy build-up in comparison. This feature overcomes the traditional vulnerability of EPS subjected to impact loads. One of the highlights of the present investigation is the development of an identification model specifically designed to accurately assess the stress state of RPC slabs under various rockfall impact conditions. Full article

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

High-precision 6D pose estimation for pick-and-place operations remains a critical problem for industrial robot arms in manufacturing. This study introduces an analytics-based solution for 6D pose estimation designed for a real-world industrial application: it enables the Staubli TX2-60L (manufactured by Stäubli International AG, Horgen, Switzerland) robot arm to pick up metal plates from various locations and place them into a precisely defined slot on a brake pad production line. The system uses a fixed eye-to-hand Intel RealSense D435 RGB-D camera (manufactured by Intel Corporation, Santa Clara, California, USA) to capture color and depth data. A robust software infrastructure developed in LabVIEW (ver.2019) integrated with the NI Vision (ver.2019) library processes the images through a series of steps, including particle filtering, equalization, and pattern matching, to determine the X-Y positions and Z-axis rotation of the object. The Z-position of the object is calculated from the camera’s intensity data, while the remaining X-Y rotation angles are determined using the angle-of-inclination analytics method. It is experimentally verified that the proposed analytical solution outperforms the hybrid-based method (YOLO-v8 combined with PnP/RANSAC algorithms). Experimental results across four distinct picking scenarios demonstrate the proposed solution’s superior accuracy, with position errors under 2 mm, orientation errors below 1°, and a perfect success rate in pick-and-place tasks. 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. Physicomechanical properties and clinical service of bulk-fill composites depend on their adequate polymerization and depth of cure. Some manufacturers claim that these composites can be adequately cured when used in bulks exceeding 4 mm. Objective. The aim of this study was to compare Vickers microhardness (VMH) and depth of cure (DOC) of six contemporary bulk-fill resin composites at depths of 4 mm and 6 mm. Material and methods. Six bulk-fill composites were evaluated in this study: 1. Tetric EvoCeram Bulk (Ivoclar Vivadent, Schaan, Liechtenstein), (TEC); 2. Filtek Bulk Fill Posterior (3M ESPE Dental Products Division, St. Paul, MN, USA), (FBF); 3. Filtek One Bulk Fill (3M ESPE Dental Products Division, St. Paul, MN, USA, (FOB); 4. SonicFill 2 (Kerr, Orange, CA, USA), (SF2); 5. Admira Fusion X-tra (Voco, GmbH, Cuxhaven, Germany), (AFX); 6. GrandioSO X-tra (Voco, GmbH, Cuxhaven, Germany), (GSX). The 18 specimens (3 of each composite) were prepared in split Teflon moulds of 4 mm diameter and 6 mm thickness. All composites were cured in standard mode for 20 s using LED LCU (D-Light Duo, RF-Pharmaceuticals Sarl, Geneva, Switzerland; 1200–1300 mW/cm). The VMH was measured using a digital Micro Hardness Tester Shimadzu (HMV-2T E, Shimadzu Corporation, Kyoto, Japan). A 50 g (0.5 N) load force was applied for 30 s. Each specimen was measured at five places selected by chance at each level (N = 15). The hardness ratio or DOC was calculated for all samples as the ratio of bottom and surface microhardness at levels of 4 and 6 mm. Data were analysed using one-way ANOVA and Tukey’s post hoc test. Results. Significant reduction in VMH was observed for all tested materials when comparing top surface and bottom (p < 0.01). The highest VMH was obtained for GSX and AFX, and the lowest for TEC. The results show that the degree of polymerization was adequate for all tested materials at a depth of 6 mm, since the hardness ratio exceeded 0.80 in all cases. The hardness ratio at 4 mm was high for all tested composites ranging from 0.91 for TEC to 0.98 for GSX. All composites showed adequate DOC at the bottom of the 6 mm bulk samples. However, the hardness ratio was the highest for Admira Fusion X-tra (0.96) and GrandioSO X-tra (0.97). Conclusions. All tested materials showed a significant decrease in microhardness from the top surface to the bottom. The DOC was adequate for all bulk-fill composites at a depth of 6 mm cured under standard mode for 20 s. All bulk-fill resin composites evaluated in this study can be used in bulk, up to 6 mm. Full article

This study investigates the critical capabilities and integration mechanisms that enable organizations to achieve substantive sustainability transformations. Using a mixed-methods approach combining survey data (n = 234), in-depth interviews (n = 42), and comparative case studies (n = 6), the research identifies how organizations effectively navigate sustainability paradoxes while developing integration practices that embed sustainability throughout organizational systems. Our research is primarily grounded in paradox theory, complemented by insights from organizational learning theory, institutional logics, and power dynamics perspectives to develop a comprehensive theoretical framework. Statistical analysis reveals strong relationships between paradox navigation capabilities and transformation outcomes (β = 0.31, p < 0.01), with integration practices emerging as the strongest predictor of sustainability success (β = 0.42, p < 0.01). Qualitative findings illuminate four essential integration mechanisms—governance integration, strategic integration, operational integration, and performance integration—and their temporal development. The significant interaction between power mobilization and integration practices (β = 0.19, p < 0.01) demonstrates that structural interventions are insufficient without attention to power relationships. The research contributes to sustainability science by advancing theory on paradoxical tensions in transformation processes, demonstrating how organizations can transcend the gap between sustainability rhetoric and substantive action through both structural integration and power-conscious approaches. By identifying contextual contingencies across sectors and organizational types, the study challenges universal prescriptions for sustainability transformation, offering instead a nuanced framework for creating organizational conditions conducive to context-specific transformation toward more sustainable futures. Our findings offer practical guidance for organizations navigating the complex landscape of sustainability transformation and contribute to the implementation of UN Sustainable Development Goals, particularly SDG 12 (Responsible Consumption and Production) and SDG 17 (Partnerships for the Goals). Full article

As a critical external mechanism driving green innovation, institutional and competitive pressure often coexist and jointly shape firms’ strategic responses. However, existing studies primarily focus on the individual effects of these pressures, with limited attention to their interactive impacts on green innovation. Drawing on optimal distinctiveness theory, this study proposes a “pressure–response” analytical framework that classifies institutional and competitive pressure combinations into congruent (i.e., high–high or low–low) and incongruent (i.e., high–low or low–high) pressure contexts based on their relative intensities. It further examines how these distinct configurations affect two types of green innovation: strategic green innovation (StrGI) and substantive green innovation (SubGI). Using panel data from Chinese A-share listed firms between 2010 and 2022, the empirical results reveal that under congruent pressure contexts, the alignment of institutional and competitive pressures tends to suppress green innovation. In contrast, under incongruent contexts, the misalignment between the two pressures significantly promotes green innovation. Regarding innovation motivation, the high institutional–low competitive pressure context more significantly promotes StrGI, while the low institutional–high competitive pressure context has a more prominent effect on SubGI. In addition, this study also investigates the mediating roles of StrGI and SubGI on ESG performance. The findings provide theoretical support and policy implications for improving green transition policies and institutional frameworks, as well as promoting sustainable corporate development. Full article

The highway and bridge industry is facing persistent challenges related to the high turnover of technical personnel, which poses risks to the continuity and sustainability of infrastructure development. Although Geographic Information System (GIS) training has increasingly been advocated as a strategy to stabilize the workforce, its practical application remains relatively limited across China. Drawing on the Conservation of Resources (COR) theory, this study examines whether GIS training is associated with lower turnover intention among technical staff, potentially through enhanced perceptions of career growth and reduced work-related anxiety. Based on 412 valid responses—primarily from technical personnel employed by major infrastructure enterprises such as regional subsidiaries of the China Communications Construction Group (CCCG) and China State Construction Engineering Corporation (CSCEC)—the study employs Partial Least Squares Structural Equation Modeling (PLS-SEM) to assess the proposed relationships. The findings indicate that GIS training is negatively associated with turnover intention, with career growth partially mediating this association. Additionally, work anxiety moderates the relationship, such that the link between GIS training and turnover intention appears weaker under higher levels of anxiety. This research contributes to bridging the gap between training practices and theoretical understanding, offering insights to inform workforce retention strategies in technology-intensive industries. Full article

This study examines how Environmental, Social, and Governance (ESG) reporting is communicated and perceived on YouTube. A dataset of 553 relevant videos and 5060 user comments was extracted on 2 April 2025 ranging between 2014 and 2025, and sentiment, topic, and stance analyses were applied to both transcripts and comments. The majority of video content strongly endorsed ESG reporting, emphasizing themes such as transparency, regulatory compliance, and financial performance. In contrast, viewer comments revealed diverse stances, including skepticism about methodological inconsistencies, accusations of greenwashing, and concerns over politicization. Notably, statistical analysis showed minimal correlation between video sentiment and audience sentiment, suggesting that user perceptions are shaped by factors beyond the tone of the videos themselves. These findings underscore the need for more rigorous ESG frameworks, enhanced standardization, and proactive stakeholder engagement strategies. The study highlights the value of online platforms for capturing stakeholder feedback in real time, offering practical insights for organizations and policymakers seeking to strengthen ESG disclosure and communication. Full article