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Search Results (2,232)

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19 pages, 457 KiB  
Article
Can FinTech Close the VAT Gap? An Entrepreneurial, Behavioral, and Technological Analysis of Tourism SMEs
by Konstantinos S. Skandalis and Dimitra Skandali
FinTech 2025, 4(3), 38; https://doi.org/10.3390/fintech4030038 - 5 Aug 2025
Abstract
Governments worldwide are mandating e-invoicing and real-time VAT reporting, yet many cash-intensive service SMEs continue to under-report VAT, eroding fiscal revenues. This study investigates whether financial technology (FinTech) adoption can reduce this under-reporting among tourism SMEs in Greece—an economy with high seasonal spending [...] Read more.
Governments worldwide are mandating e-invoicing and real-time VAT reporting, yet many cash-intensive service SMEs continue to under-report VAT, eroding fiscal revenues. This study investigates whether financial technology (FinTech) adoption can reduce this under-reporting among tourism SMEs in Greece—an economy with high seasonal spending and a persistent shadow economy. This is the first micro-level empirical study to examine how FinTech tools affect VAT compliance in this sector, offering novel insights into how technology interacts with behavioral factors to influence fiscal behavior. Drawing on the Technology Acceptance Model, deterrence theory, and behavioral tax compliance frameworks, we surveyed 214 hotels, guesthouses, and tour operators across Greece’s main tourism regions. A structured questionnaire measured five constructs: FinTech adoption, VAT compliance behavior, tax morale, perceived audit probability, and financial performance. Using Partial Least Squares Structural Equation Modeling and bootstrapped moderation–mediation analysis, we find that FinTech adoption significantly improves declared VAT, with compliance fully mediating its impact on financial outcomes. The effect is especially strong among businesses led by owners with high tax morale or strong perceptions of audit risk. These findings suggest that FinTech tools function both as efficiency enablers and behavioral nudges. The results support targeted policy actions such as subsidies for e-invoicing, tax compliance training, and transparent audit communication. By integrating technological and psychological dimensions, the study contributes new evidence to the digital fiscal governance literature and offers a practical framework for narrowing the VAT gap in tourism-driven economies. Full article
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14 pages, 379 KiB  
Essay
Is Platform Capitalism Socially Sustainable?
by Andrea Fumagalli
Sustainability 2025, 17(15), 7071; https://doi.org/10.3390/su17157071 - 4 Aug 2025
Abstract
This theoretical essay aims to analyze some of the socio-economic innovations introduced by Platform Capitalism Specifically, it focuses on two main aspects: first, the digital platform as a radical organizational innovation. Digital platforms represent a structural novelty in the market economy, signaling a [...] Read more.
This theoretical essay aims to analyze some of the socio-economic innovations introduced by Platform Capitalism Specifically, it focuses on two main aspects: first, the digital platform as a radical organizational innovation. Digital platforms represent a structural novelty in the market economy, signaling a new organization of production and labor. Second, the essay examines the role of platforms in directly generating value through the concept of “network value”. To this end, it explores the function of “business intelligence” as a strategic and competitive tool. Finally, the paper discusses the key issues associated with platform capitalism, which could threaten its social sustainability and contribute to economic and financial instability. These issues include the increasing commodification of everyday activities, the devaluation of paid labor in favor of free production driven by platform users (the so-called prosumers), and the emergence of proprietary and financial monopolies. Hence, digital platforms do not inherently ensure comprehensive social and environmental sustainability unless supported by targeted economic policy interventions. Conclusively, it is emphasized that defining robust social welfare frameworks—which account for emerging value creation processes—is imperative. Simultaneously, policymakers must incentivize the proliferation of cooperative platforms capable of fostering experimental circular economy models aligned with ecological sustainability. Full article
(This article belongs to the Section Economic and Business Aspects of Sustainability)
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48 pages, 3956 KiB  
Article
SEP and Blockchain Adoption in Western Balkans and EU: The Mediating Role of ESG Activities and DEI Initiatives
by Vasiliki Basdekidou and Harry Papapanagos
FinTech 2025, 4(3), 37; https://doi.org/10.3390/fintech4030037 - 1 Aug 2025
Viewed by 106
Abstract
This paper explores the intervening role in SEP performance of corporate environmental, cultural, and ethnic activities (ECEAs) and diversity, equity, inclusion, and social initiatives (DEISIs) on blockchain adoption (BCA) strategy, particularly useful in the Western Balkans (WB), which demands transparency due to extended [...] Read more.
This paper explores the intervening role in SEP performance of corporate environmental, cultural, and ethnic activities (ECEAs) and diversity, equity, inclusion, and social initiatives (DEISIs) on blockchain adoption (BCA) strategy, particularly useful in the Western Balkans (WB), which demands transparency due to extended fraud and ethnic complexities. In this domain, a question has been raised: In BCA strategies, is there any correlation between SEP performance and ECEAs and DEISIs in a mediating role? A serial mediation model was tested on a dataset of 630 WB and EU companies, and the research conceptual model was validated by CFA (Confirmation Factor Analysis), and the SEM (Structural Equation Model) fit was assessed. We found a statistically sound (significant, positive) correlation between BCA and ESG success performance, especially in the innovation and integrity ESG performance success indicators, when DEISIs mediate. The findings confirmed the influence of technology, and environmental, cultural, ethnic, and social factors on BCA strategy. The findings revealed some important issues of BCA that are of worth to WB companies’ managers to address BCA for better performance. This study adds to the literature on corporate blockchain transformation, especially for organizations seeking investment opportunities in new international markets to diversify their assets and skill pool. Furthermore, it contributes to a deeper understanding of how DEI initiatives impact the correlation between business transformation and socioeconomic performance, which is referred to as the “social impact”. Full article
(This article belongs to the Special Issue Fintech Innovations: Transforming the Financial Landscape)
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28 pages, 2933 KiB  
Review
Learning and Development in Entrepreneurial Era: Mapping Research Trends and Future Directions
by Fayiz Emad Addin Al Sharari, Ahmad ali Almohtaseb, Khaled Alshaketheep and Kafa Al Nawaiseh
Adm. Sci. 2025, 15(8), 299; https://doi.org/10.3390/admsci15080299 - 31 Jul 2025
Viewed by 274
Abstract
The age of entrepreneurship calls for the evolving of learning and development (L&D) models to meet the dynamic demands of innovation, sustainability, and technology innovation. This study examines the trends and issues of L&D models for entrepreneurs, more so focusing on how these [...] Read more.
The age of entrepreneurship calls for the evolving of learning and development (L&D) models to meet the dynamic demands of innovation, sustainability, and technology innovation. This study examines the trends and issues of L&D models for entrepreneurs, more so focusing on how these models influence business success in a rapidly changing global landscape. The research employs bibliometric analysis, VOSviewer cluster analysis, and co-citation analysis to explore the literature from 1994 to 2024. Data collected from the Web of Science Core Collection database reflect significant trends in entrepreneurial L&D, with particular emphasis on the use of digital tools, sustainability processes, and governance systems. Findings emphasize the imperative role of L&D in fostering entrepreneurship, more so in areas such as digital transformation and the adoption of new technologies. The study also identifies central regions propelling this field, such as UK and USA. Future studies will be centered on the role of digital technologies, innovation, and green business models within entrepreneurial L&D frameworks. This study provides useful insight into the future of L&D within the entrepreneurial domain, guiding academia and companies alike in the planning of effective learning strategies to foster innovation and sustainable business growth. Full article
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31 pages, 590 KiB  
Article
Leveraging Digitalization to Boost ESG Performance in Different Business Contexts
by Gomaa Agag, Sameh Aboul-Dahab, Sherif El-Halaby, Said Abdo and Mohamed A. Khashan
Sustainability 2025, 17(15), 6899; https://doi.org/10.3390/su17156899 - 29 Jul 2025
Viewed by 442
Abstract
Digital technology has become an essential engine of green development and economic progress due to the meteoric rise of new technologies. Our paper seeks to explore the impact of digitalization on environmental, social and governance (ESG) performance in different business contexts. Data were [...] Read more.
Digital technology has become an essential engine of green development and economic progress due to the meteoric rise of new technologies. Our paper seeks to explore the impact of digitalization on environmental, social and governance (ESG) performance in different business contexts. Data were collected from listed firms across 19 Asian countries from 2015 to 2024, covering 1839 firms, yielding 18,390 firm-year observations and establishing a balanced panel data set. We used the dynamic panel data model to test the proposed hypotheses. The findings revealed that digitalization has a significant and positive impact on ESG performance. It also revealed that environmental uncertainty moderates this relationship. Moreover, our analysis indicated that the impact of digitalization on ESG performance is stronger for product (vs. service) firms, stronger for B2B (vs. B2C) firms and stronger for firms in IT-intensive industries. In addition, the analysis indicated that the impact of digitalization on ESG performance is stronger in more dynamic, complex and munificent environments. Our examination offers meaningful implications for theory and practice by expanding our knowledge of the complex mechanism underpinning the positive correlation between digitalization and ESG performance. Full article
(This article belongs to the Special Issue Corporate Marketing Management in the Context of Sustainability)
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22 pages, 963 KiB  
Article
The Impact of E-Commerce Live Streaming on Purchase Intention for Sustainable Green Agricultural Products: A Study in the Context of Agricultural Tourism Integration
by Wenkui Jin and Wenying Zhang
Sustainability 2025, 17(15), 6850; https://doi.org/10.3390/su17156850 - 28 Jul 2025
Viewed by 332
Abstract
Growing awareness of sustainable development and green consumer concerns is driving the market expansion for green agriculture products. E-commerce live streaming gives rural enterprises a new channel through scenario-building and interaction, while agro-tourism integration combines resources to generate a variety of promotion scenarios. [...] Read more.
Growing awareness of sustainable development and green consumer concerns is driving the market expansion for green agriculture products. E-commerce live streaming gives rural enterprises a new channel through scenario-building and interaction, while agro-tourism integration combines resources to generate a variety of promotion scenarios. This study examines the effects of external stimuli, including social networks, resource endowment, infrastructure, and the characteristics of e-commerce streamers, on the perception, trust, perceived value, and purchase intention of green consumption. It is based on the SOR (Stimulus–Organism–Response) theoretical model and focuses on e-commerce live streaming in the agriculture-tourism integration scenario. According to a structural equation modeling (SEM) analysis of 350 consumer questionnaires, these external stimuli primarily influence purchase intention through perceived value, trust, and green consumption cognition, with resource endowment having the most significant impact. The effects of infrastructure on perceived value and streamer attractiveness on green consumption cognition are not statistically significant. This research not only broadens the use of the SOR model in the emerging field of agritourism integration but also offers rural businesses theoretical backing and useful guidance to maximize e-commerce live marketing and enhance agritourism integration. Full article
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23 pages, 3847 KiB  
Article
Optimizing Sentiment Analysis in Multilingual Balanced Datasets: A New Comparative Approach to Enhancing Feature Extraction Performance with ML and DL Classifiers
by Hamza Jakha, Souad El Houssaini, Mohammed-Alamine El Houssaini, Souad Ajjaj and Abdelali Hadir
Appl. Syst. Innov. 2025, 8(4), 104; https://doi.org/10.3390/asi8040104 - 28 Jul 2025
Viewed by 325
Abstract
Social network platforms have a big impact on the development of companies by influencing clients’ behaviors and sentiments, which directly affect corporate reputations. Analyzing this feedback has become an essential component of business intelligence, supporting the improvement of long-term marketing strategies on a [...] Read more.
Social network platforms have a big impact on the development of companies by influencing clients’ behaviors and sentiments, which directly affect corporate reputations. Analyzing this feedback has become an essential component of business intelligence, supporting the improvement of long-term marketing strategies on a larger scale. The implementation of powerful sentiment analysis models requires a comprehensive and in-depth examination of each stage of the process. In this study, we present a new comparative approach for several feature extraction techniques, including TF-IDF, Word2Vec, FastText, and BERT embeddings. These methods are applied to three multilingual datasets collected from hotel review platforms in the tourism sector in English, French, and Arabic languages. Those datasets were preprocessed through cleaning, normalization, labeling, and balancing before being trained on various machine learning and deep learning algorithms. The effectiveness of each feature extraction method was evaluated using metrics such as accuracy, F1-score, precision, recall, ROC AUC curve, and a new metric that measures the execution time for generating word representations. Our extensive experiments demonstrate significant and excellent results, achieving accuracy rates of approximately 99% for the English dataset, 94% for the Arabic dataset, and 89% for the French dataset. These findings confirm the important impact of vectorization techniques on the performance of sentiment analysis models. They also highlight the important relationship between balanced datasets, effective feature extraction methods, and the choice of classification algorithms. So, this study aims to simplify the selection of feature extraction methods and appropriate classifiers for each language, thereby contributing to advancements in sentiment analysis. Full article
(This article belongs to the Topic Social Sciences and Intelligence Management, 2nd Volume)
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33 pages, 767 KiB  
Article
Deliberate and Emergent Strategic Outcomes for High-Growth IT SME Business Models
by Juan Martín Ireta-Sánchez
Systems 2025, 13(8), 621; https://doi.org/10.3390/systems13080621 - 23 Jul 2025
Viewed by 498
Abstract
For high-growth firms, designing and implementing strategies to ensure the long-term sustainability of business models is a key priority. Although these strategies are carefully planned to achieve specific outcomes, these firms also encounter contextual factors inherent to entrepreneurship, as well as the potential [...] Read more.
For high-growth firms, designing and implementing strategies to ensure the long-term sustainability of business models is a key priority. Although these strategies are carefully planned to achieve specific outcomes, these firms also encounter contextual factors inherent to entrepreneurship, as well as the potential negative consequences of operating as small- and medium-sized enterprises (SMEs). Consequently, they adapt emergent outcomes to secure positive scaling-up processes. A comprehensive analysis of 69 studies from 1978 to 2023 revealed that 34.8% used sales as the main indicator of high-growth outcomes, 18.8% considered employment to be the most important outcome, and 37.7% incorporated both. The assessment period for these studies spanned three to seven consecutive years. A subsequent review of the existing literature yielded 56 potential new outcomes, emphasising the existence of a diverse array of concepts and metrics with which to assess high-growth performance. The study confirmed sales and positive profits arising during the planning process as strategic outcomes. However, it was also demonstrated that geographical expansion and innovation become emergent outcomes in critical situations. The research also identified that external factors, including an adverse public environment, business context difficulties, and a favourable business environment, may influence the effect of the firm’s high growth. Full article
(This article belongs to the Special Issue Business Model Innovation in the Digital Era)
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30 pages, 13869 KiB  
Article
Toward a Sustainable and Efficient Design Process: A BIM-Based Organisational Framework for Public Agencies—An Italian Case Study
by Kavita Raj, Silvia Mastrolembo Ventura, Sara Comai and Angelo Luigi Camillo Ciribini
Sustainability 2025, 17(15), 6716; https://doi.org/10.3390/su17156716 - 23 Jul 2025
Viewed by 394
Abstract
The implementation of Building Information Modelling (BIM) in public design processes enhances efficiency, transparency, and sustainability. However, public agencies often encounter significant barriers, particularly regarding organisational and managerial readiness. This study develops a BIM implementation framework tailored to the specific needs of an [...] Read more.
The implementation of Building Information Modelling (BIM) in public design processes enhances efficiency, transparency, and sustainability. However, public agencies often encounter significant barriers, particularly regarding organisational and managerial readiness. This study develops a BIM implementation framework tailored to the specific needs of an Italian public agency. The research adopts a qualitative approach, combining 15 semi-structured interviews with process mapping Using (Business Process Modeling Notation) BPMN. The current as-is workflows were analysed and validated by internal stakeholders. Based on this analysis, strategic objectives were defined, relevant (Building Information Modelling) BIM uses were selected, and revised to-be processes were proposed, integrating new roles and responsibilities according to the standards. The framework addresses both technical and organisational dimensions of BIM adoption, highlighting the need for training, coordination, and stakeholder engagement. The main outcomes include a structured process model, a priority-based selection of BIM uses, and a role matrix supporting organisational transformation. The added value for researchers lies in the replicable methodology that combines empirical process mapping with implementation planning. For practitioners, especially consultants in sustainable design, the study offers a practical roadmap for aligning BIM adoption with project goals, regulatory compliance, and environmental performance targets in complex public sector contexts. Full article
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12 pages, 1001 KiB  
Proceeding Paper
The Hub Location Problem in Air Transportation: A Review
by Mohamed Anas Khalfi, Jamila El Alami and Mustapha Hlyal
Eng. Proc. 2025, 97(1), 49; https://doi.org/10.3390/engproc2025097049 - 21 Jul 2025
Viewed by 279
Abstract
The hub location problem is constantly examined in the field of air transportation, especially when designing networks for passenger airlines or express cargo providers. The competition that characterizes these businesses combined with the small benefit margins of the industry puts more pressure on [...] Read more.
The hub location problem is constantly examined in the field of air transportation, especially when designing networks for passenger airlines or express cargo providers. The competition that characterizes these businesses combined with the small benefit margins of the industry puts more pressure on finding innovative optimization tools when designing networks, locating hubs, and opening new routes with the minimum cost, usually under strict capacity constraints. This review covers the hub location problem in air transportation and its different mathematical models in preparation for a detailed SLR. Full article
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20 pages, 535 KiB  
Article
Ethical Perceptions and Trust in Green Dining: A Qualitative Case Study of Consumers in Missouri, USA
by Lu-Ping Lin, Pei Liu and Qianni Zhu
Sustainability 2025, 17(14), 6493; https://doi.org/10.3390/su17146493 - 16 Jul 2025
Viewed by 373
Abstract
This qualitative case study explores Missouri-based consumers’ ethical beliefs regarding restaurant sourcing from minority farmers. Guided by the Hunt–Vitell theory of ethics (H-V model), it applies the model in a new context: culturally inclusive restaurant sourcing. Based on 15 semi-structured interviews conducted between [...] Read more.
This qualitative case study explores Missouri-based consumers’ ethical beliefs regarding restaurant sourcing from minority farmers. Guided by the Hunt–Vitell theory of ethics (H-V model), it applies the model in a new context: culturally inclusive restaurant sourcing. Based on 15 semi-structured interviews conducted between September 2024 and October 2024, the study explores how ethical beliefs shape dining intentions. Participants generally viewed support for minority farmers as ethically appropriate. Thematic analysis revealed six key themes: (1) community-oriented social values (e.g., social responsibility toward local businesses); (2) cultural identity (e.g., traditional farming methods); (3) consumer values—food-oriented (e.g., quality); (4) consumer values—people-oriented (e.g., financial support for ethical sourcing); (5) trust-building mechanisms (e.g., sourcing transparency); and (6) barriers (e.g., lack of awareness). These findings highlight limited consumer awareness of minority farmers and the need for transparent communication and cultural education. The study contributes theoretically by extending the H-V model to the intersection of ethics, culture, and restaurant sourcing. Practically, it offers guidance for restaurant managers, marketers, and policymakers to support minority farmers, build trust, and promote inclusive and socially responsible dining. One key limitation of this study is its reliance on a small, Missouri-based consumer sample, which limits generalizability and excludes perspectives from other stakeholders. However, as a regional case study, it provides important depth and contextual insight into an underexplored aspect of sustainable sourcing. This study also highlights the need for multi-stakeholder engagement to advance equity in the food system. Full article
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21 pages, 1685 KiB  
Review
A Comprehensive Analysis of Power Electromobility: Challenges from a PESTLE Perspective
by Nicolay Andres Niño-Suarez, Luis Armando Flores-Herrera, Raúl Rivera-Blas, María Bárbara Calva-Yañez, Paola Andrea Niño-Suárez, Emmanuel Zenén Rivera-Blas, José Eduardo Hernández-Galindo and Oscar Alberto Alvarez-Flores
Energies 2025, 18(14), 3632; https://doi.org/10.3390/en18143632 - 9 Jul 2025
Viewed by 292
Abstract
This study analyses aspects related to the electromobility transition. Emerging technologies have enabled the production and commercialisation of electric vehicles to reduce polluting emissions. However, significant obstacles are present in this global transition. The analysis identifies that public policies play a crucial role [...] Read more.
This study analyses aspects related to the electromobility transition. Emerging technologies have enabled the production and commercialisation of electric vehicles to reduce polluting emissions. However, significant obstacles are present in this global transition. The analysis identifies that public policies play a crucial role in the development of electromobility, and emphasises how new business models in electromobility are emerging to satisfy changing customer demands. Concerns related to raw materials extraction, battery disposal, and vehicle-to-grid (V2G) integration are also important to consider. The relationship between technologically advanced countries and raw material-producing nations must balance socioeconomic, historical, labour, and ecological factors. In order to have a standard reference, this study considers for the analysis the political, economic, social, technological, environmental, and legal factors (PESTLE). An analysis of future scenarios considering pessimistic and optimistic trends revealed that, compared with the actual trends, important actions must be taken to develop electromobility not only from the technological aspect. These results provide a comprehensive analysis of electromobility sustainability and its importance for multidisciplinary stakeholders related to the actual challenges towards electromobility, the electric network capabilities, and the importance of creating new jobs and products based on a circular and sustainable economy. Full article
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20 pages, 1840 KiB  
Article
A Hybrid Long Short-Term Memory with a Sentiment Analysis System for Stock Market Forecasting
by Konstantinos Liagkouras and Konstantinos Metaxiotis
Electronics 2025, 14(14), 2753; https://doi.org/10.3390/electronics14142753 - 8 Jul 2025
Viewed by 488
Abstract
Addressing the stock market forecasting as a classification problem, where the model predicts the direction of stock price movement, is crucial for both traders and investors, as it can help them to allocate limited resources to the most promising investment opportunities. In this [...] Read more.
Addressing the stock market forecasting as a classification problem, where the model predicts the direction of stock price movement, is crucial for both traders and investors, as it can help them to allocate limited resources to the most promising investment opportunities. In this study, we propose a hybrid system that uses a Long Short-Term Memory (LSTM) network and sentiment analysis for predicting the direction of the movement of the stock price. The proposed hybrid system is fed with historical stock data and regulatory news announcements for producing more reliable responses. LSTM networks are well suited to handling time series data with long-term dependencies, while the sentiment analyser provides insights into how news impacts stock price movements by classifying business news into classes. By integrating both the LSTM network and the sentiment classifier, the proposed hybrid system delivers more accurate forecasts. Our experiments demonstrate that the proposed hybrid system outperforms other competing configurations. Full article
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21 pages, 668 KiB  
Systematic Review
Unraveling the Selection Phase of Business Incubators: Proposal for a Conceptual Model and Future Research Agenda
by Diogo Costa Almeida, Ana Maria Soares, Paulo Afonso and Luis Pinto Ferreira
Sustainability 2025, 17(14), 6255; https://doi.org/10.3390/su17146255 - 8 Jul 2025
Viewed by 343
Abstract
The selection of start-ups by business incubators (BIs) is one of the main processes of these organizations that aim to promote entrepreneurship and economic development. Through a systematic literature review of the BI selection phase, following the PRISMA guidelines, a new conceptual model [...] Read more.
The selection of start-ups by business incubators (BIs) is one of the main processes of these organizations that aim to promote entrepreneurship and economic development. Through a systematic literature review of the BI selection phase, following the PRISMA guidelines, a new conceptual model is proposed, delineating findings across three dimensions: the incubatee–incubator alignment and BI strategy, the selection criteria considered, and the decision-making methods used. The conceptual model proposed here represents the first conceptual model focused exclusively on the selection of start-ups by BIs, mapping practices in terms of start-up selection that hold important practical implications for BI managers. Considering the growing need to align economic performance with environmental and social objectives, the start-up selection process by BIs also plays a key role in fostering sustainability-oriented ventures. This fact increases the relevance of this selection phase, not only in terms of operational efficiency, but also as a potential lever for sustainable regional development. Findings emphasize the need for future research that integrates all three dimensions simultaneously, explains the selection process at an operational level, and assesses the importance of this phase for BI performance. Full article
(This article belongs to the Collection Business Performance and Socio-environmental Sustainability)
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25 pages, 1563 KiB  
Article
Sustainable Decision Systems in Green E-Business Models: Pricing and Channel Strategies in Low-Carbon O2O Supply Chains
by Yulin Liu, Tie Li and Yang Gao
Sustainability 2025, 17(13), 6231; https://doi.org/10.3390/su17136231 - 7 Jul 2025
Viewed by 361
Abstract
This paper investigates sustainable decision systems within green E-business models by analyzing how different O2O (online-to-offline) fulfillment structures affect emission-reduction efforts and pricing strategies in a two-tier supply chain consisting of a manufacturer and a new retailer. Three practical sales formats—package self-pickup, nearby [...] Read more.
This paper investigates sustainable decision systems within green E-business models by analyzing how different O2O (online-to-offline) fulfillment structures affect emission-reduction efforts and pricing strategies in a two-tier supply chain consisting of a manufacturer and a new retailer. Three practical sales formats—package self-pickup, nearby delivery, and hybrid—are modeled using Stackelberg game frameworks that incorporate key factors such as inconvenience cost, logistics cost, processing fees, and emission-reduction coefficients. Results show that the manufacturer’s emission-reduction decisions and both parties’ pricing strategies are highly sensitive to cost conditions and consumer preferences. Specifically, higher inconvenience and abatement costs consistently reduce profitability and emission efforts; the hybrid model exhibits threshold-dependent advantages over single-mode strategies in terms of carbon efficiency and economic returns; and consumer green preference and distance sensitivity jointly shape optimal channel configurations. Robustness analysis confirms the model’s stability under varying parameter conditions. These insights provide theoretical and practical guidance for firms seeking to develop adaptive, low-carbon fulfillment strategies that align with sustainability goals and market demands. Full article
(This article belongs to the Special Issue Sustainable Information Management and E-Commerce)
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