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Search Results (1,025)

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Keywords = governance sustainability reporting

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26 pages, 1115 KB  
Article
Analysis of the Effects of World Bank Macroeconomic and Management Indicators on Sustainable Education Quality on PISA Scores Using the SHAP Explainable Artificial Intelligence Method
by Zülfükar Aytaç Kişman, Ayşe Ülkü Kan, Selman Uzun, Mehmet Alper Kan and Güngör Yıldırım
Sustainability 2026, 18(3), 1415; https://doi.org/10.3390/su18031415 (registering DOI) - 31 Jan 2026
Abstract
This study proposes a multi-objective, multi-class explainable modeling framework to explain country performance profiles in PISA Mathematics (PISAM), Reading (PISAR), and Science (PISAS). Instead of treating PISA as a simple ranking, the study models each country’s Low/Medium/High-achieving class and asks which structural signals [...] Read more.
This study proposes a multi-objective, multi-class explainable modeling framework to explain country performance profiles in PISA Mathematics (PISAM), Reading (PISAR), and Science (PISAS). Instead of treating PISA as a simple ranking, the study models each country’s Low/Medium/High-achieving class and asks which structural signals the model relies on when assigning a country to this class. To this end, the study combines governance quality (e.g., accountability, control of corruption, and political stability, etc.), economic and administrative capacity, and regional/institutional location in a single prediction pipeline and explains the resulting classifications with SHAP contributions conditional on class. While the findings do not point to a single, universal determinant, in mathematics, high-level profiles cluster around political stability, economic scale barriers, and regional location, along with governance indicators; in reading, economic capacity is explicitly integrated into this institutional core; and in science, in addition to these two dimensions, the shared institutional dynamics of regional blocs come into play. Furthermore, the study not only produces explanations but also quantitatively reports their reliability. The fit with the model output (Fidelity) and the traceability of the decision logic (Faithfulness) are 0.95/0.85 for PISAM, 0.89/0.92 for PISAR, and 0.89/0.89 for PISAS, which demonstrates high internal consistency and traceability of the decision process. Overall, the study reframes the PISA results not as isolated test scores but as structural profiles generated by the combination of governance, capacity, and region, revealing the policy-relevant levers behind “high performance” as a transparent and reproducible decision-making pipeline. This provides policymakers with an important roadmap for creating a sustainable education policy. Full article
(This article belongs to the Section Sustainable Education and Approaches)
23 pages, 597 KB  
Article
Implementing Sustainable Development Through Municipal Spatial Planning in Slovenia: A Case Study of Four Municipalities
by Vlasta Vodeb
Sustainability 2026, 18(3), 1408; https://doi.org/10.3390/su18031408 (registering DOI) - 31 Jan 2026
Abstract
Sustainable development is a central objective of contemporary spatial planning; however, empirical evidence on how sustainability principles are implemented through municipal planning instruments remains limited. This study examines how sustainable development is embedded in Municipal Spatial Plans (MSPs) and reflected in spatial development [...] Read more.
Sustainable development is a central objective of contemporary spatial planning; however, empirical evidence on how sustainability principles are implemented through municipal planning instruments remains limited. This study examines how sustainable development is embedded in Municipal Spatial Plans (MSPs) and reflected in spatial development practice in four Slovenian municipalities—Gornja Radgona, Hrastnik, Kostanjevica na Krki, and Lenart. A qualitative, indicator-based comparative framework was applied, structured around five thematic areas, twelve sub-themes, and thirty-one indicators. The analysis triangulated statutory planning documents, ten-year official statistical data, and five-year municipal investment reports, deliberately avoiding composite indices to prevent false precision in cross-municipal comparison. The results show that all MSPs formally incorporate sustainability as a guiding principle; however, significant differences emerge in how concretely these principles are translated into spatial provisions, investments, and observed development trends. Lenart demonstrates the strongest alignment between planning objectives and implementation, while Hrastnik and Gornja Radgona exhibit persistent gaps related to demographic decline and mobility patterns. Kostanjevica na Krki illustrates a protection-oriented sustainability approach shaped by flood risk and constraints relating to cultural heritage. The study concludes that MSPs primarily function as strategic and coordinating instruments, while effective implementation of sustainable development depends on complementary governance arrangements, investment alignment, and monitoring mechanisms beyond statutory spatial planning. The findings provide transferable insights for municipalities facing similar sustainability challenges. Full article
(This article belongs to the Section Sustainable Urban and Rural Development)
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26 pages, 322 KB  
Article
Economic Sustainability Through Disclosure: Knowledge Management, Reporting Quality, and Corporate Performance in the Arab Gulf Region
by Alessandra Theuma and Ahmad Faisal Hayek
Sustainability 2026, 18(3), 1394; https://doi.org/10.3390/su18031394 - 30 Jan 2026
Viewed by 38
Abstract
This study examines whether sustainability information disclosure (SID) in the Arab Gulf acts as a substantive strategic tool that enhances corporate outcomes or merely serves as a symbolic gesture to maintain legitimacy. Using data from 92 listed firms across the Gulf Cooperation Council [...] Read more.
This study examines whether sustainability information disclosure (SID) in the Arab Gulf acts as a substantive strategic tool that enhances corporate outcomes or merely serves as a symbolic gesture to maintain legitimacy. Using data from 92 listed firms across the Gulf Cooperation Council (GCC) from 2020 to 2023, the study distinguishes between the level (volume) and quality (credibility) of disclosure. It examines their respective impacts on return on assets (ROA), return on equity (ROE), and financial reporting quality. The results reveal a consistent positive association between disclosure levels and financial performance, suggesting that volume-based corporate environmental, social, and governance (ESG) reporting may support short-term legitimacy and market confidence. In contrast, disclosure quality shows weaker and less consistent effects, highlighting a potential disconnect between visibility and substance. This pattern reflects the strategic use of disclosure for symbolic compliance in the GCC, where ESG reporting is often adopted to satisfy external expectations rather than to support internal transformation or long-term value creation. The findings position sustainability disclosure as an underleveraged tool for strategic knowledge management. While current practices enhance legitimacy, they fall short of driving performance gains through internal learning or reporting integrity. Policy implications include the need for harmonised disclosure frameworks, mandatory assurance standards, and improved alignment with international ESG guidelines to strengthen the credibility and impact of corporate sustainability communication in emerging markets. Full article
28 pages, 2765 KB  
Article
Corporate Carbon Footprint Disclosure Quality in Latin America: A Multi-Country Assessment Using the Carbon Integrity Index
by Rodrigo Gil, Sara Martinez, Jose Traub, Romina Moran and Carlos Morillas
Sustainability 2026, 18(3), 1339; https://doi.org/10.3390/su18031339 - 29 Jan 2026
Viewed by 81
Abstract
Although responsible for 10% of global greenhouse gas emissions, Latin America faces disproportionate vulnerability to climate-related events, making the need for clear, transparent, and rigorous action critically urgent. Corporate disclosure practices across the region show high variability in transparency and methodological consistency, posing [...] Read more.
Although responsible for 10% of global greenhouse gas emissions, Latin America faces disproportionate vulnerability to climate-related events, making the need for clear, transparent, and rigorous action critically urgent. Corporate disclosure practices across the region show high variability in transparency and methodological consistency, posing a substantial obstacle in evidence-based measures against climate change. This study provides the first multi-country assessment of the quality and rigor of carbon footprint disclosures in the Latin American context, analyzing 103 company reports across five countries (Chile, Colombia, Ecuador, Mexico, and Peru) with the Carbon Integrity Index, a 10-indicator standardized metric quantifying the transparency of Scopes 1, 2, and 3 and uncertainty disclosures. Three distinct patterns emerged from the analysis. Although 83.5% of companies disclose some value-chain emission data, Scope 3 disclosure quality remains a systemic deficiency across the region (average 0.19–0.31) with uncertainty quantification nearly absent (94% non-disclosure). Median scores for all five countries cluster narrowly (2.65–4.20), independently of heterogenous governance frameworks. Finally, disclosure deficiencies appear uniform across sectors, suggesting structural rather than industry-specific barriers. These findings suggest that voluntary or international frameworks produce regional convergence at low quality levels, whereas adequate transparency requires differentiated capacity-building initiatives and national enforcement frameworks in emerging market contexts. Full article
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21 pages, 268 KB  
Article
Comparative Benchmarking Study of Leading International and Brazilian Metro Systems
by Leonardo da Silva Ribeiro, Joyce Azevedo Caetano, Larissa Rodrigues Turini, Daduí Cordeiro Guerrieri, Marina Leite de Barros Baltar, Cintia Machado de Oliveira and Rômulo Dante Orrico Filho
Future Transp. 2026, 6(1), 28; https://doi.org/10.3390/futuretransp6010028 - 28 Jan 2026
Viewed by 125
Abstract
Metro systems are high-capacity urban rail networks designed to provide fast, reliable, and efficient transportation. This article presents a comparative benchmarking study of six leading metro systems in Brazil and six prominent international cases, aiming to identify best practices and recurring challenges based [...] Read more.
Metro systems are high-capacity urban rail networks designed to provide fast, reliable, and efficient transportation. This article presents a comparative benchmarking study of six leading metro systems in Brazil and six prominent international cases, aiming to identify best practices and recurring challenges based on key operational, planning, design, governance, and performance indicators. The Brazilian systems analyzed are located in Rio de Janeiro, São Paulo, Belo Horizonte, Fortaleza, Recife, and Salvador, while the international cases include London, Paris, Tokyo, Berlin, New York, and Madrid. The methodology combined documentary research with technical analysis of public data sources, institutional reports, and performance indicators. The results reveal significant contrasts in network scale, operational efficiency, governance models, funding mechanisms, and integration with urban planning. São Paulo’s system stands out for its network robustness, automation, and consolidated monitoring framework, while other Brazilian cities face limitations in service coverage and financial sustainability. The international cases offer valuable insights into fare integration, the use of emerging technologies, and the application of performance metrics to foster more sustainable and efficient high-capacity urban transit systems. The findings provide relevant evidence to support policymakers, transport authorities, and urban planners in improving the planning, management, and sustainability of high-capacity urban transit systems. Full article
(This article belongs to the Special Issue Transportation Infrastructure: Planning and Resilience)
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20 pages, 749 KB  
Article
Digitization at a Crossroads: Unpacking the Effect of Digital Empowerment on ESG Imbalance in China’s Listed Corporations
by Chunxiao Li, Ming Cao and Guanfei Meng
Sustainability 2026, 18(3), 1280; https://doi.org/10.3390/su18031280 - 27 Jan 2026
Viewed by 171
Abstract
Digital transformation has been widely studied for its impact on corporate performance, innovation, and efficiency, yet its effect on ESG imbalance has received little attention. We address this gap by constructing a text-based digital empowerment index from corporate annual reports of Chinese listed [...] Read more.
Digital transformation has been widely studied for its impact on corporate performance, innovation, and efficiency, yet its effect on ESG imbalance has received little attention. We address this gap by constructing a text-based digital empowerment index from corporate annual reports of Chinese listed firms in 2010–2020, while ESG imbalance is measured using the standardized absolute difference between environmental and social responsibilities. The results reveal that digital empowerment significantly exacerbates ESG imbalance, with the effect being more pronounced in mid-central cities, competitive industries, and heavily polluting sectors. Strong governance, state ownership, and balanced resource allocation are found to mitigate this imbalance, while dynamic analysis confirms its persistence over time. These findings highlight the need for targeted policies that enhance governance capacity, promote equitable resource allocation, and address sustainability risks associated with digital transformation. Full article
(This article belongs to the Section Economic and Business Aspects of Sustainability)
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22 pages, 1454 KB  
Review
Sustainability in Heritage Tourism: Evidence from Emerging Travel Destinations
by Sara Sampieri and Silvia Mazzetto
Heritage 2026, 9(2), 45; https://doi.org/10.3390/heritage9020045 - 27 Jan 2026
Viewed by 249
Abstract
This study examines the conceptualization of sustainability in heritage tourism in Saudi Arabia following the introduction of the Saudi Vision 2030 program and the country’s opening to tourism in 2019, both of which aim to diversify the economy and promote cultural heritage. A [...] Read more.
This study examines the conceptualization of sustainability in heritage tourism in Saudi Arabia following the introduction of the Saudi Vision 2030 program and the country’s opening to tourism in 2019, both of which aim to diversify the economy and promote cultural heritage. A scoping review methodology based on the Arksey & O’Malley framework has been adopted; data were charted according to the Joanna Briggs Institute (JBI) charting method based on the PRISMA-ScR reporting protocol. Publications from 2019 to 2025 were systematically collected from the database and manual research, resulting in 25 fully accessible studies that met the inclusion criteria. Data were analyzed thematically, revealing six main areas of investigation, encompassing both sustainability outcomes and cross-cutting implementation enablers: heritage conservation and tourism development, architecture and urban planning, policy and governance, community engagement, marketing and technology, and geoheritage and environmental sustainability. The findings indicate that Saudi research in this field is primarily qualitative, focusing on ecological aspects. The studies reveal limited integration of social and technological dimensions, with significant gaps identified in standardized sustainability indicators, longitudinal monitoring, policy implementation, and digital heritage tools. The originality of this study lies in its comprehensive mapping of Saudi heritage tourism sustainability research, highlighting emerging gaps and future agendas. The results also provide a roadmap for policymakers, managers, and scholars to enhance governance policies, community participation, and technological integration, which can contribute to sustainable tourism development in line with Saudi Vision 2030 goals, thereby fostering international competitiveness while preserving cultural and natural heritage. Full article
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33 pages, 5423 KB  
Article
Copper Coordination Compounds as Corrosion-Resistant Materials for Seawater Electrolysis
by Markus Bergendahl, Iván Brito, Luis Cáceres, Alvaro Soliz, Víctor M. Jiménez-Arévalo, Danny Guzman, Pedro Zamora, Norman Toro and Felipe M. Galleguillos Madrid
Processes 2026, 14(3), 423; https://doi.org/10.3390/pr14030423 - 25 Jan 2026
Viewed by 158
Abstract
Seawater electrolysis offers a promising route for sustainable hydrogen production in coastal areas, leveraging solar energy while reducing freshwater consumption. Yet, chloride-induced corrosion severely limits conventional electrodes such as titanium, which depend on passive titanium dioxide films and display minimal hydrogen evolution reaction [...] Read more.
Seawater electrolysis offers a promising route for sustainable hydrogen production in coastal areas, leveraging solar energy while reducing freshwater consumption. Yet, chloride-induced corrosion severely limits conventional electrodes such as titanium, which depend on passive titanium dioxide films and display minimal hydrogen evolution reaction activity (|i0,H2| ≈ 0.001–0.01 A/m2). Here, we report for the first time the use of copper-based coordination compounds—a triazole-derived polymer (CCCu) and a Prussian Blue Analogue (CuHCF)—as dual-function electrodes combining corrosion resistance with electrocatalytic activity. Structural integrity was verified by FTIR, TGA, XRD, and SEM/EDS analyses. Electrochemical tests in 0.5 M NaCl, interpreted using mixed potential theory, revealed corrosion potentials (Ecorr) of −40 mV versus Standard Hydrogen Electrode (CuHCF) and −23 mV versus Standard Hydrogen Electrode (CCCu), and corrosion current densities of 0.259 and 0.379 A/m2, respectively. Both exhibited hydrogen evolution reaction exchange current densities significantly higher than titanium (0.019 A/m2 for CuHCF and 0.062 A/m2 for CCCu). CuHCF achieved a Tafel slope of 222 mV/dec, comparable to NiMoP alloys and carbon steel. Complementary density functional theory calculations elucidated how metal–ligand interactions and electronic redistribution govern both catalytic performance and degradation. These findings introduce a new concept of semi-electrocatalysts, where copper coordination compounds act as structurally adaptive, low-cost materials bridging corrosion resistance and hydrogen evolution in seawater systems. Full article
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36 pages, 6350 KB  
Review
Nanoparticle Applications in Plant Biotechnology: A Comprehensive Review
by Viktor Husak, Milos Faltus, Alois Bilavcik, Stanislav Narozhnyi and Olena Bobrova
Plants 2026, 15(3), 364; https://doi.org/10.3390/plants15030364 - 24 Jan 2026
Viewed by 534
Abstract
Nanotechnology is becoming a key tool in plant biotechnology, enabling nanoparticles (NPs) to deliver biomolecules with high precision and to enhance plant and tissue resilience under stress. However, the literature remains fragmented across genetic delivery, in vitro regeneration, stress mitigation, and germplasm cryopreservation, [...] Read more.
Nanotechnology is becoming a key tool in plant biotechnology, enabling nanoparticles (NPs) to deliver biomolecules with high precision and to enhance plant and tissue resilience under stress. However, the literature remains fragmented across genetic delivery, in vitro regeneration, stress mitigation, and germplasm cryopreservation, and it still lacks standardized, comparable protocols and robust long-term safety assessments—particularly for NP use in cryogenic workflows. This review critically integrates recent advances in NP-enabled (i) genetic engineering and transformation, (ii) tissue culture and regeneration, (iii) nanofertilization and abiotic stress mitigation, and (iv) cryopreservation of plant germplasm. Across these areas, the most consistent findings indicate that NPs can facilitate targeted transport of DNA, RNA, proteins, and regulatory complexes; modulate oxidative and osmotic stress responses; and improve regeneration performance in recalcitrant species. In cryopreservation, selected nanomaterials act as multifunctional cryoprotective adjuvants by suppressing oxidative injury, stabilizing cellular membranes, and improving post-thaw viability and regrowth of sensitive tissues. At the same time, NP outcomes are highly context-dependent, with efficacy governed by dose, size, and surface chemistry; formulation; plant genotype; and interactions with culture media or vitrification solutions. Evidence of potential phytotoxicity, persistence, and biosafety risks highlights the need for harmonized reporting, mechanistic studies on NP–cell interfaces, and evaluation of environmental fate. Expected outcomes of this review include a consolidated framework linking NP properties to biological endpoints, identification of design principles for application-specific NP selection, and a set of research priorities to accelerate the safe and reproducible translation of nanotechnology into sustainable plant biotechnology and long-term germplasm preservation. Full article
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16 pages, 1561 KB  
Review
AI in Indian Education: Opportunities, Challenges, and Emerging Paths in the Global South
by Rashmi Gujrati, Cemalettin Hatipoglu, Hayri Uygun, Carlos Antonio da Silva Carvalho, Bruno Santos Cezario, Patrícia Bilotta, Patrícia Maria Dusek, Danielle Pereira Vieira and André Luis Azevedo Guedes
Educ. Sci. 2026, 16(2), 179; https://doi.org/10.3390/educsci16020179 - 23 Jan 2026
Viewed by 261
Abstract
Despite the growing recognition of Artificial Intelligence (AI)’s potential for global education, the literature lacks strategic analyses on how to maximize personalized learning and ensure equitable access within the vast and diverse Indian educational system. The objective of this study is to analyze [...] Read more.
Despite the growing recognition of Artificial Intelligence (AI)’s potential for global education, the literature lacks strategic analyses on how to maximize personalized learning and ensure equitable access within the vast and diverse Indian educational system. The objective of this study is to analyze this strategic integration of AI into the Indian educational system, focusing on maximizing personalized learning and ensuring equitable access across diverse socioeconomic contexts, while evaluating current initiatives and the relevance of reporting guidelines, such as the use of Self-Sovereign Identity (SSI). The methodology employed bibliographic and documentary research, alongside the analysis of governmental and sectoral policies. The results indicate that the sustainable implementation of AI is critically dependent on the mitigation of algorithmic bias and the rigorous assurance of data privacy. In conclusion, to balance technological innovation with human-centered pedagogical approaches, maintaining the educator’s fundamental role and fostering collaboration among stakeholders for responsible governance are essential. Full article
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21 pages, 9102 KB  
Article
A Lightweight Edge AI Framework for Adaptive Traffic Signal Control in Mid-Sized Philippine Cities
by Alex L. Maureal, Franch Maverick A. Lorilla and Ginno L. Andres
Sustainability 2026, 18(3), 1147; https://doi.org/10.3390/su18031147 - 23 Jan 2026
Viewed by 223
Abstract
Mid-sized Philippine cities commonly rely on fixed-time traffic signal plans that cannot respond to short-term, demand-driven surges, resulting in measurable idle time at stop lines, increased delay, and unnecessary emissions, while adaptive signal control has demonstrated performance benefits, many existing solutions depend on [...] Read more.
Mid-sized Philippine cities commonly rely on fixed-time traffic signal plans that cannot respond to short-term, demand-driven surges, resulting in measurable idle time at stop lines, increased delay, and unnecessary emissions, while adaptive signal control has demonstrated performance benefits, many existing solutions depend on centralized infrastructure and high-bandwidth connectivity, limiting their applicability for resource-constrained local government units (LGUs). This study reports a field deployment of TrafficEZ, a lightweight edge AI signal controller that reallocates green splits locally using traffic-density approximations derived from cabinet-mounted cameras. The controller follows a macroscopic, cycle-level control abstraction consistent with Transportation System Models (TSMs) and does not rely on stationary flow–density–speed (fundamental diagram) assumptions. The system estimates queued demand and discharge efficiency on-device and updates green time each cycle without altering cycle length, intergreen intervals, or pedestrian safety timings. A quasi-experimental pre–post evaluation was conducted at three signalized intersections in El Salvador City using an existing 125 s, three-phase fixed-time plan as the baseline. Observed field results show average per-vehicle delay reductions of 18–32%, with reclaimed effective green translating into approximately 50–200 additional vehicles per hour served at the busiest approaches. Box-occupancy durations shortened, indicating reduced spillback risk, while conservative idle-time estimates imply corresponding CO2 savings during peak periods. Because all decisions run locally within the signal cabinet, operation remained robust during backhaul interruptions and supported incremental, intersection-by-intersection deployment; per-cycle actions were logged to support auditability and governance reporting. These findings demonstrate that density-driven edge AI can deliver practical mobility, reliability, and sustainability gains for LGUs while supporting evidence-based governance and performance reporting. Full article
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30 pages, 2666 KB  
Systematic Review
Harnessing Regenerative Agriculture, Unmanned Aerial Systems, and AI for Sustainable Cocoa Farming in West Africa
by Andrew Manu, Jeff Dacosta Osei, Vincent Kodjo Avornyo, Thomas Lawler and Kwame Agyei Frimpong
Drones 2026, 10(1), 75; https://doi.org/10.3390/drones10010075 - 22 Jan 2026
Viewed by 176
Abstract
Cocoa production in West Africa supplies most of the global demand but is increasingly constrained by yield stagnation, soil degradation, disease pressure, and climate variability. This review examines how integrating regenerative agriculture (RA) with unmanned aerial systems (UAS) and artificial intelligence (AI) can [...] Read more.
Cocoa production in West Africa supplies most of the global demand but is increasingly constrained by yield stagnation, soil degradation, disease pressure, and climate variability. This review examines how integrating regenerative agriculture (RA) with unmanned aerial systems (UAS) and artificial intelligence (AI) can support more precise and resilient cocoa management across heterogeneous smallholder landscapes. A PRISMA-guided systematic review of peer-reviewed literature published between 2000 and 2024 was conducted, yielding 49 core studies analyzed alongside supporting evidence. The synthesis evaluates regenerative agronomic outcomes, UAV-derived multispectral, thermal, and structural diagnostics, and AI-based analytical approaches for stress detection, yield estimation, and management zoning. Results indicate that regenerative practices consistently improve soil health and yield stability, while UAS data enhance spatial targeting of rehabilitation, shade management, and stress interventions. AI models further improve predictive capacity and decision relevance when aligned with data availability and institutional context, although performance varies across systems. Reported yield stabilization or improvement typically ranges from 12–30% under integrated approaches, with concurrent reductions in fertilizer and water inputs where spatial targeting is applied. The review concludes that effective scaling of RA–UAS–AI systems depends less on technical sophistication than on governance arrangements, extension integration, and cooperative service models, positioning these tools as enabling components rather than standalone solutions for sustainable cocoa intensification. Full article
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15 pages, 286 KB  
Article
Assessing the Efficiency and Sustainability of Sugar-Sweetened Beverage Tax in the African Context: A Systematic Review of Evidence
by Rawlings Obenembot Enowkenwa and Fortune Ganda
Sustainability 2026, 18(2), 1128; https://doi.org/10.3390/su18021128 - 22 Jan 2026
Viewed by 131
Abstract
Introduction: The World Health Organisation (WHO) and health advocates have called on governments across the globe to introduce a sugar tax to reduce the intake of sugar-sweetened beverages (SSBs), to prevent obesity and type 2 diabetes. Despite efforts to introduce a sugar tax, [...] Read more.
Introduction: The World Health Organisation (WHO) and health advocates have called on governments across the globe to introduce a sugar tax to reduce the intake of sugar-sweetened beverages (SSBs), to prevent obesity and type 2 diabetes. Despite efforts to introduce a sugar tax, there are limited data on the efficiency and sustainability of the sugar tax in the African continent. Methods: We conducted a systematic literature review to identify studies from Africa and selected countries across the world from 2014 to 2024, to determine the efficiency and sustainability of the sugar tax regarding its impact on beverage intake in the African context. Studies were selected according to their report of the impact of sugar tax on consumption, the decline in beverage products high in sugar content, the reformulation of sugary beverages, and the public acceptability of the tax. Conclusions: There is evidence that the introduction of a sugar tax has resulted in mixed reactions but has generated increased revenue in some African countries: for example, South Africa. The majority of countries in Africa have not introduced the tax. The failure or absence of the tax in Africa has commonalities with some countries elsewhere across the globe. In some developed economies, the tax was introduced but withdrawn one year after its implementation. In addition, limited studies have reported on the sustainability of the tax in Africa. Full article
33 pages, 2502 KB  
Review
A Review of Heat Wave Impacts on the Food–Energy–Water Nexus and Policy Response
by Manman Wang, Sze Yui Lu, Hairong Xin, Yuxuan Fan, Hao Zhang, Sujata Saunik and Rajib Shaw
Climate 2026, 14(1), 27; https://doi.org/10.3390/cli14010027 - 21 Jan 2026
Viewed by 372
Abstract
Heat waves have emerged as an escalating climate threat, triggering cascading disruptions across food, energy, and water systems, thereby undermining resilience and sustainability. However, reviews addressing heat wave impacts on the food–energy–water (FEW) nexus remain scarce, resulting in a fragmented understanding of cross-system [...] Read more.
Heat waves have emerged as an escalating climate threat, triggering cascading disruptions across food, energy, and water systems, thereby undermining resilience and sustainability. However, reviews addressing heat wave impacts on the food–energy–water (FEW) nexus remain scarce, resulting in a fragmented understanding of cross-system interactions and limiting the ability to assess cascading risks under extreme heat. This critical issue is examined through bibliometric analysis, scoping review, and policy analysis. A total of 103 publications from 2015 to 2024 were retrieved from Web of Science and Scopus, and 63 policy documents from the United States, the European Union, Japan, China, and India were collected for policy analysis. Bibliometric analysis was conducted to identify the most influential articles, journals, countries, and research themes in this field. The scoping review indicates that agricultural losses are most frequently reported (32), followed by multiple impacts (19) and cross-sectoral disruptions (18). The use of spatial datasets and high-frequency temporal data remains limited, and community-scale studies and cross-regional comparisons are uncommon. Mechanism synthesis reveals key pathways, including direct system-specific stress on food production, water availability, and energy supply; indirect pressures arising from rising demand and constrained supply across interconnected systems; cascading disruptions mediated by infrastructure and system dependencies; and maladaptation risks associated with uncoordinated sectoral responses. Policy analysis reveals that most countries adopt sector-based adaptation approaches with limited across-system integration, and insufficient data and monitoring infrastructures. Overall, this study proposes an integrated analytical framework for understanding heat wave impacts on the FEW nexus, identifies critical research and governance gaps, and provides conceptual and practical guidance for advancing future research and strengthening coordinated adaptation across food, energy, and water sectors. Full article
(This article belongs to the Special Issue Climate Change and Food Sustainability: A Critical Nexus)
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10 pages, 322 KB  
Technical Note
Small and Medium-Sized Enterprises Climate Accounting Made Easy
by Hans Sanderson, Mariana Costa Moreira Maia, Frank Akowuge Dugasseh, Delove Abraham Asiedu and Annabeth Aagaard
Climate 2026, 14(1), 26; https://doi.org/10.3390/cli14010026 - 21 Jan 2026
Viewed by 104
Abstract
The European Union’s decarbonization strategy relies on transparent and accurate climate data across value chains. Yet, existing sustainability reporting frameworks mainly target large companies, often neglecting small and medium-sized enterprises (SMEs). Although SMEs are largely exempt from mandatory reporting under recent regulatory simplifications, [...] Read more.
The European Union’s decarbonization strategy relies on transparent and accurate climate data across value chains. Yet, existing sustainability reporting frameworks mainly target large companies, often neglecting small and medium-sized enterprises (SMEs). Although SMEs are largely exempt from mandatory reporting under recent regulatory simplifications, they play a critical role in Scope 3 emissions, which dominate the carbon footprints of larger firms. This paper presents two complementary, freely accessible digital tools designed to support credible carbon accounting. The first tool, Climate Compass, is a government-sanctioned tool that aligns with the GHG Protocol and has been used by >10,000 SMEs in Denmark to calculate Scopes 1, 2, and 3 emissions through a user-friendly interface. The second, a newly developed online cradle-to-gate life cycle assessment (LCA) tool, supports product-level carbon footprinting using open-source emission factor databases. The cradle-to-gate approach reflects typical SME production profiles and emphasizes embodied CO2e from raw materials, transport, and energy consumption. Together, these tools enable researchers to effectively assess SMEs emissions in the value chain and thus support decarbonization while supplying reliable data to larger companies. The tool democratizes emissions analysis and supports regulatory and market demands and strengthens SMEs contribution to Europe’s low-carbon transition. Full article
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