Search Results (86)

In this study, we examine banks’ sustainability orientations (SOs) in the Baltic region, focusing on how institutional, stakeholder, national culture, and leadership factors influence strategic alignment with the Sustainable Development Goals (SDGs). We assess how Baltic banks integrate sustainable development using a bibliometric review, financial performance analysis, Spearman’s rank correlation, and content analysis of sustainability-related disclosures for 2023, and interpret Hofstede’s cultural dimensions of the Baltic countries alongside these results. Our bibliometric review reveals limited research on SO and SD in banking, with a gradual annual increase of 14.8%. Our content analysis findings suggest that smaller banks are more broadly aligned with the SDGs; however, 36.4% of the largest banks in the region did not have a dedicated sustainability report a year before ESRS and CSRD requirements became mandatory. Notably, the reporting approach shows no statistically significant correlation with assets, size, global/local coverage, or the number of aligned SDGs. Furthermore, our content analysis findings reveal a persistent sustainability paradox: while economic and environmental goals are strategically prioritised, social SDGs are significantly underrepresented. We propose that this reflects a lack of demand for socially sustainable development rooted in regional contexts and national culture, which shape SO and organisational and leadership responses. Full article

Background: Despite ongoing global elimination efforts, measles remains a persistent public health threat. Methods: This retrospective observational study examines trends in crude measles incidence and vaccination coverage from 1948 to 2024 in the northern region of Serbia—Autonomous Province of Vojvodina (AP Vojvodina)—which accounts for 26.9% of the national population. This study further explores measles vaccination coverage across the province’s seven districts, along with the number of reported measles cases, age distribution, and vaccination status of affected individuals from 2000 to 2024. Data were obtained from official annual immunization records maintained by public health institutions within the framework of Serbia’s national mandatory immunization program. Results: A notable resurgence of measles occurred in Serbia during 2017–2018, following a decline in vaccination coverage. In AP Vojvodina, outbreaks were recorded in 2007, 2014–2015, and 2017–2018, predominantly affecting unvaccinated children and adults aged 20–39 years. Since 2019, the measles incidence has significantly declined. During the 2018 outbreak, the highest incidence was observed among children aged 1–4 years (40.6 per 100,000), followed by infants under 1 year (17.3 per 100,000) and adults aged 20–39 years (12.5 per 100,000). An analysis of the data from 2000 to 2024 revealed substantial age- and dose-related differences in measles incidence, particularly among unvaccinated individuals, those who had received one or two doses of a measles-containing vaccine (MCV), and those with unknown vaccination status. During the 2017–2018 epidemic, unvaccinated children under 1 year and those aged 1–4 years were the most affected. A marked increase in cases among single-dose recipients was noted in 2018, especially in adults aged 20–39 years (9.5%) and those ≥40 years (13.5%). A considerable proportion of measles cases in these age groups had unknown vaccination status: 33.1% among individuals aged 20–39 years and 18.2% among those aged ≥ 40 years. Epidemiological investigation linked the 2007 and 2014–2015 outbreaks in AP Vojvodina to importations from Bosnia and Herzegovina. No specific source was identified for the 2017–2018 outbreak, suggesting possible endemic transmission. Conclusions: These findings underscore the impact of fluctuating vaccination coverage on measles resurgence. Sustaining high two-dose MCV coverage, strengthening routine immunization programs, enhancing surveillance systems, and ensuring timely outbreak preparedness are critical measures for achieving effective measles control. Full article

Background: Health and safety are critical pillars of functional higher education systems. In South African universities, recurring incidents have highlighted vulnerabilities, particularly concerning gender-based violence (GBV), student housing conditions, infrastructure safety, and campus crime. Methods: This study employed a document-based qualitative approach, analysing public records, police reports, campus press statements, and national media coverage of incidents reported at South African universities (2015 to 2024). The study is guided by public health and victimology frameworks to examine systemic risk factors and institutional responses. Results: The findings indicate increased reports of GBV, multiple student deaths related to substandard residence conditions, infrastructure-related fatalities, and a lack of consistent institutional safety policies. A pattern of poor infrastructure management, weak inter-institutional communication, and failure to implement recommendations following major incidents emerged across the dataset. Conclusions: South African universities remain exposed to preventable student risks. Targeted interventions, mandatory safety audits, emergency response units, and accountability structures are urgently needed to address systemic failings and protect student welfare. The study supports Sustainable Development Goals 3 and 4 by linking campus safety to student well-being and equitable access to higher education. Full article

An increasing number of countries are introducing regulations on mandatory sustainability reporting, while researchers from various disciplines are trying to evaluate the effects of rendering sustainability reports mandatory. We conducted a review of 171 articles in Scopus-indexed journals, aiming to identify the most prominent topics and key research outputs. Our findings are categorized into four broad themes: the effects of legislation on the quality and quantity of the reports, the effects of financial performance on firms, the effects of ESG performance on firms and other effects. This is the first review to include a large number of empirical and non-empirical studies from various disciplines, including law. The positive effect of legislation on the quality, credibility and comparability of reports is more pronounced for countries outside Europe. The effects related to the financial performance of firms are positive in the long run. At the same time, regulation induces companies to adopt more CSR initiatives and may therefore be seen as an effective tool in rendering businesses more sustainable. Other perceived effects of increasing regulation are the fragmentation, complexity and rapid evolvement of the legislative framework on sustainability reporting, as well as the role of the institutional environment. Full article

The purpose of this study was to detect from the literature the roles of the Government, investors, and regulators in ESG implementation in South Africa from 2002 to 2022. ESG implementation in South Africa ensures sustainable business practices are adopted by firms operating within the country. The study used a scoping review methodology, with only articles in the English language being considered. A pilot search was carried out to identify key search phrases to be included in the search strategy. A total of 208 articles were identified and only 34 articles were eligible for the study. The results show an increase in ESG implementation by institutional investors, although investor activism is still low in South Africa. The South African Government actively enacted laws and regulations that supported ESG implementation after the global financial crisis of 2007–8. However, in recent years, there has been a lack of hard laws to support the non-legislative ESG rules that dominate ESG reporting. The study shows that the South African Government should improve its ESG laws for effective ESG adoption and avoid relying on the JSE, which enforces the King Code as a mandatory listing requirement to monitor ESG implementation. Training, capacity building, and active Government participation are critical for effective ESG implementation in South Africa. Full article

Manufacturing organisations face increasing pressure to assess and report their sustainability performance, particularly with the introduction of the European Sustainability Reporting Standards (ESRS). This paper presents a novel sustainability assessment framework that integrates ESRS guidelines with the Analytic Hierarchy Process (AHP) to provide a comprehensive evaluation methodology for manufacturing organisations. The framework addresses the limitations of existing approaches by systematically incorporating standardised sustainability indicators while enabling precise weighting of their relative importance. Through a structured approach, the framework evaluates environmental, social, and governance dimensions using both measurable and non-measurable indicators derived from ESRS guidelines. The methodology includes automated pairwise comparisons and weight calculations, significantly reducing the complexity traditionally associated with multi-criteria decision-making methods. The framework’s effectiveness is demonstrated through its implementation in a manufacturing organisation, where it successfully evaluated 38 sustainability indicators across 10 ESRS-defined subtopics. The case study highlighted areas requiring immediate attention, particularly in water and marine resources management, where performance fell below the established benchmark. This research contributes to both theory and practice by offering manufacturing organisations a structured approach to sustainability assessment that combines regulatory compliance with effective performance evaluation. The framework’s automated nature and integration of standardised reporting requirements make it particularly valuable for organisations transitioning to mandatory sustainability reporting under ESRS guidelines. Full article

This paper makes an empirical contribution to the relatively sparse literature on the relationship between corporate governance and sustainability disclosure in mandatory reporting. We study the pursuit of UN SDG 6—clean water and sanitation—as an instance of sustainability and make observations from the literature considering water resilience scenarios, circular economy perspectives, as well as governance and integrated reporting requirements. The term “water governance” has been used to characterize operational actions needed to maintain a balance with water scarcity being a dominant theme. Continuing adaptation to emergent conditions is needed and we draw on an agile structuration theory model to help understand how a succession of innovation projects supports the transition to a circular economy. Our theoretical discussion is reinforced by an in-depth longitudinal case study of Yarra Valley Water (YVW), an innovative Australian water utility. The longitudinal case study analysis provides insights into several different types of innovative projects that demonstrate how circular economy principles in water resilience are integrated for corporate governance and sustainability reporting. Several case studies could be a topic for future research drawing on the agile structuration theory model presented in this paper. Full article

This study investigates how firms in emerging markets respond to climate policy risk, with a particular focus on the dynamic role of green innovation in shaping carbon information disclosure. Using a difference-in-differences (DID) framework, we examine the impact of China’s 2018 carbon reporting policy, which represents an institutionally significant but non-mandatory regulatory intervention, on the disclosure behaviors of A-share listed firms from 2013 to 2022. The results show that the policy significantly increased firms’ attention to carbon information disclosure, especially among those with limited green innovation capacity. In contrast, firms with stronger innovation capabilities exhibited more stable disclosure practices, suggesting a buffering effect against regulatory uncertainty. Further analysis reveals that the moderating effect of green innovation changes over time, as innovation-oriented firms gradually adjust their disclosure strategies in response to evolving policy expectations. These findings highlight green innovation as a key internal resource that enables firms to strategically adapt to climate policy risks. This study contributes to the literature on climate risk management and corporate sustainability by providing empirical evidence on how dynamic capabilities shape disclosure outcomes and risk management strategies under changing regulatory conditions. Full article

The aim of the conducted research was to develop a classification of relevant/sustainable information by indicating the links between relevant information and the various functions of forests, and to obtain information on the value of specific sustainable forestry information for users of reporting information. The specific objectives include indicating the weight of information regarding sustainable development contained in the 2030 Forestry Strategy. The research was carried out using the example of the State Forests of Poland in correlation with the actions and initiatives of the European Green Deal, identifying the enduring functions of sustainable forestry, and attempting to relate them to the relevant information disclosed in mandatory reporting. The research problem was formulated as the question: which information disclosed in reporting, including statistical data, is considered by information users to be the most useful? The study was implemented through the development of survey questionnaires aimed at examining the information needs of information users. The study employed the triangulation method, in particular: a literature analysis and critique, a logical analysis and construction, and the snowball sampling method. Triangulation ensures the reliability of the research approach as well as the acquisition of comprehensive and contextual knowledge about the given phenomenon. The results of the empirical research indicated which pieces of information disclosed in the reporting on the activities of the State Forests are particularly useful for internal stakeholders and which do not necessarily provide value and therefore may be omitted in reporting. The study presented in the article constitutes the first empirical study of its kind in Poland, conducted in the context of understanding and defining relevant information from the perspective of sustainable forestry. The study illustrates individual behaviors in the context of the information currently disclosed in correlation with their usefulness. Full article

The Global Reporting Initiative (GRI) has maintained the world’s most comprehensive and dominant sustainability reporting standards. While primarily voluntary, they were widely used by energy companies, especially in the environmental disclosure area. With the recent introduction of the mandatory European Sustainability Reporting Standards (ESRS), companies may face challenges transitioning from GRI to ESRS. In this context, this study provides a comprehensive analysis of the GRI Standards and the ESRS, focusing on their environmental disclosure requirements (‘E’). The purpose of our study is to evaluate the current level of environmental reporting by Polish energy companies based on GRI Standards, assess their compliance with the ESRS requirements under the ‘E’ pillar, and determine the role of GRI disclosures in facilitating the transition to the new standards. A case study approach was employed, using data manually collected from 2023 reports prepared according to GRI Standards by Polish energy companies. Content analysis and the GRI-ESRS Interoperability Index were applied. The findings reveal notable differences in the application of GRI Standards among the companies. The level of environmental disclosures based on GRI Standards is relatively low compared to ESRS requirements, suggesting that companies will face challenges in setting up systems to meet future reporting requirements. This study provides insights into current and emerging practices in environmental reporting, offering valuable implications for EU energy companies preparing their environmental reports in accordance with ESRS requirements. Full article

Pension funds’ growth highlights the need to emphasize fiduciary duty and investment sustainability, considering the current and future participants’ interests (priority stakeholders) and systemic risk reduction (environmental, social, economic, and governance effects). Therefore, this study builds sustainability indicators based on the interests of pension fund stakeholders. The methodology comprised five stages: the first consisted of analyzing Annual Information Reports to create a preliminary list of indicators; the second involved examining specific legislation on pension fund disclosure and identifying mandatory information; the third involved submitting the updated list to experts; and the fourth involved submitting it to priority stakeholders for evaluation and validation. After its updates, the indicators list was evaluated using Principal Component Analysis. All these stages allowed for the triangulation of information and the creation of a final list containing 48 sustainability indicators for pension funds, with information requested by priority stakeholders. This allows regulators to adjust disclosure rules, including those required by stakeholders and good governance practices. It also allows pension funds to identify the indicators required by stakeholders, reducing information asymmetry. The adoption of the list of indicators would promote trust, legitimacy, and sustainability for pension funds. Full article

The construction industry is one of the most environmentally sensitive sectors, significantly impacting the adoption of sustainable development practices. Environmental, social, and governance (ESG) pillars are essential for assessing corporate sustainability performance, revealing risks, and guiding improvement. Despite the widespread use of indicators, a notable gap exists in ESG frameworks oriented to assess company performance within the sector, with limited research on achieving standard tools. This study proposes a practical standardized framework of indicators for the European construction industry and provides a set of KPIs for the Italian context, serving as a tool to measure and report ESG performance. The methodology consists of the selection of indicators from established protocols for assessing and reporting ESG criteria, such as the Global Reporting Initiative (GRI) and Global Real Estate Sustainability Benchmark (GRESB). The selection process resulted in the identification of 118 indicators, categorized into 44 environmental, 54 social, and 20 governance indicators, enabling construction companies to comprehensively measure and report their ESG performance in accordance with disclosure regulations. The result of this work serves policymakers seeking to develop standardized frameworks specific to the construction industry, for defining expert panels to evaluate mandatory disclosures from companies, and as guidance for companies who need guidelines to assess their sustainability performance and ensure compliance and alignment with existing frameworks. Full article

The European Union’s Corporate Sustainability Reporting Directive expanded its Non-Financial Reporting Directive requirements to companies with over 250 employees, mandating their sustainability reporting from 2025. This expansion will quadruple the number of companies subject to mandatory reporting, presenting new challenges for their managers and responsible employees. Companies will have to report according to the European Sustainability Reporting Standards. This article addresses gaps in vocational education and training (VET) programs related to sustainability knowledge and reporting. It aims to establish a unified approach for VET teachers and learners across the EU, preparing them for the evolving job market demands. The methodology ADDIE (Analysis/Design/Development/Implementation/Evaluation) was used to develop the curriculum and training. The research began by creating a knowledge repository and a questionnaire, focusing on current reporting practices and job requirements, and continued with preparing materials for the training course. The course encompassed six learning units: (1) European legislation and sustainability standards, (2) sustainability management, (3–5) environmental, social, and corporate dimensions, and (6) sustainability reporting. The initiative included multiplier (dissemination) events, pilot applications, and online course tests. To deliver the course effectively, an interactive e-learning platform was developed; gamification elements and other engaging activities were included to enhance learning outcomes. Full article

The study investigated the determinants of safe pesticide handling and application among farmers in rural communities of Oyo State, ssouthwestern Nigeria. A cross-sectional design utilizing 2-stage cluster sampling techniques was used to select Ido and Ibarapa central Local Government Areas and to interview 383 farmers via a structured questionnaire. Data were analyzed using descriptive statistics and logistic regression at p = 0.05. Results showed that 41.8% of the farmers had been working with pesticides on farms for at least 5 years, 33.0% attended training on pesticide application, 73.5% had good safety and health knowledge, and 72.3% had safe pesticide handling and application practices. About half (50.2%) stated that they wear coveralls, gloves, and masks to protect their body, face, and hands when applying pesticides, 9.8% use empty pesticide containers for other purposes in the house/farm, while 11.5% blow the nozzle with their mouth to unclog it if it becomes blocked. The three major health symptoms reported by the participants were skin irritation (65.0%), itchy eyes (51.3%), and excessive sweating (32.5%). Having attended training on pesticide application and use enhanced (OR = 2.821; C.I = 1.513–5.261) practicing safe pesticide handling and application. Farmers with good knowledge (OR = 5.494; C.I = 3.385–8.919) were more likely to practice safe pesticide handling and application than those with poor knowledge about pesticide use. It is essential to develop and deliver mandatory comprehensive training programs for farmers on impacts of pesticides on health and environment, along with sustainable safe handling, application, and disposal of pesticides using proper waste management techniques and recognizing early signs and seeking medical assistance. The urgent need to strengthen policy to regulate pesticide use and limit farmers’ access to banned products is also key. Full article

This paper introduces a comprehensive sustainability assessment framework integrating Life Cycle Sustainability Assessment (LCSA) with Scenario Planning and Sensitivity Analysis, using the alumina industry as a case study. Current sustainability frameworks often focus narrowly on carbon emissions, neglecting broader environmental and social impacts, such as biodiversity loss, land rehabilitation, and social equity. By combining LCSA with forward-looking Scenario Planning, the proposed framework provides a multi-dimensional assessment, enabling industries to anticipate future challenges and adapt to technological, regulatory, and market changes. The analysis of Australia’s alumina production under Net-Zero and Accelerated Net-Zero scenarios demonstrates significant decarbonisation potential, achieving up to 97% emission reductions while improving energy efficiency by 50%. Despite these advances, indicators like biodiversity preservation and social equity remain insufficiently addressed, underscoring the need for a more holistic, industry-specific approach. Future research directions include improving measurement methods for ecological and social indicators, exploring policy mechanisms to enhance adoption, and establishing partnerships with international bodies like the Aluminium Stewardship Initiative to ensure global adaptability. The increasing adoption of Environmental, Social, and Governance (ESG) methodologies highlights the need for comprehensive impact management and higher standards of governance. Although the proposed framework has notable strengths, its reliance on region-specific quantifiable indicators and simplified models limits its global adaptability. The proposed framework advocates for a mandatory, independent regulatory mechanism to drive balanced, transparent reporting, supporting industries in achieving transformative sustainability outcomes. Full article