Search Results (858)

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

In the context of increasing Artificial Intelligence integration in higher education, understanding the factors influencing university teachers’ adoption of AI tools is critical for effective implementation. This study adopts a perception–intention–behavior framework to explores the roles of perceived usefulness, perceived ease of use, perceived trust, perceived substitution crisis, and perceived risk in shaping teachers’ behavioral intention and actual usage of AI tools. It also investigates the moderating effects of peer influence and organizational support on these relationships. Using a comprehensive survey instrument, data was collected from 487 university teachers across four major regions in China. The results reveal that perceived usefulness and perceived ease of use are strong predictors of behavioral intention, with perceived ease of use also significantly influencing perceived usefulness. Perceived trust serves as a key mediator, enhancing the relationship between perceived usefulness, perceived ease of use, and behavioral intention. While perceived substitution crisis negatively influenced perceived trust, it showed no significant direct effect on behavioral intention, suggesting a complex relationship between job displacement concerns and AI adoption. In contrast, perceived risk was found to negatively impact behavioral intention, though it was mitigated by perceived ease of use. Peer influence significantly moderated the relationship between perceived trust and behavioral intention, highlighting the importance of peer influence in AI adoption, while organizational support amplified the effect of perceived ease of use on behavioral intention. These findings inform practical strategies such as co-developing user-centered AI tools, enhancing institutional trust through transparent governance, leveraging peer support, providing structured training and technical assistance, and advancing policy-level initiatives to guide digital transformation in universities. Full article

Although organizational resilience is well established, refining the systematic quantitative evaluation of health systems resilience (HSR) remains an ongoing opportunity for advancement. Research either focuses on individual HSR indicators, such as social welfare policy, public expenditure, health insurance, healthcare quality, and technology, or broadly examines socio-economic factors, highlighting the need for a more comprehensive methodological approach. This study employed the Slacks-Based Measure (SBM) within Data Envelopment Analysis (DEA) to analyze efficiency by maximizing outputs. It systematically examined key HSR factors across countries, providing insights for improved policymaking and resource allocation. Taking a five-year (2016–2020) dataset that covered 55 to 56 countries and evaluating 17 indicators across governance, health systems, and economic aspects, the paper presents that all sixteen top-ranked countries with a perfect efficiency score of 1 belonged to the high-income group, with ten in Europe, highlighting regional HSR differences. This paper concludes that adequate economic resources form the foundation of HSR and ensure stability and sustained progress. A properly supported healthcare workforce is essential for significantly enhancing health systems and delivering quality care. Last, effective governance and the equitable allocation of resources are crucial for fostering sustainable development and strengthening HSR. Full article

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

Sustainability has emerged as a critical issue in development. Digital transformation functions as both an enabler and an effective tool for promoting sustainability. Strategy plays a pivotal role in the process of digital transformation. However, there is a paucity of existing research focused on strategic renewal in digital transformation within the context of China. This study employs organizational learning theory to examine the antecedents and consequences of strategic renewal in digital transformation. Data were collected from 389 government employees through a questionnaire survey and a quantitative analysis was performed to evaluate four hypotheses using structural equation modeling (SEM). The results indicate that knowledge acquisition and organizational memory significantly influence strategic renewal, which in turn affects government performance. The findings of this study could serve as a guide and provide concrete practical approaches for successful digital transformation among governments, thereby laying a foundation for sustainable development. Full article

This study explores how corporate governance reforms can enhance financial reporting quality and organizational transparency, focusing on Greece’s transition from Law 3016/2002 to Law 4706/2020. The legislative reform aimed to modernize governance structures, align national practices with international standards, and strengthen investor protection in a post-crisis economic environment. Moving beyond a simple legal comparison, the study examines how Law 3016/2002’s formal compliance model contrasts with Law 4706/2020’s more substantive accountability framework. We hypothesize that Law 4706/2020 introduces substantively stronger governance mechanisms than its predecessor, thereby improving transparency and investor protection, while compliance with the new law imposes materially greater administrative and financial burdens, especially on small- and mid-cap firms. Methodologically, the research employs a narrative literature review and a structured comparative legal analysis to assess the administrative and financial implications of the new law for publicly listed companies, focusing on board composition and diversity, internal controls, suitability policies, and disclosure requirements. Drawing on prior comparative evidence, we posit that Law 4706/2020 will foster governance and disclosure improvements, enhanced oversight, and clearer board roles. However, these measures also impose compliance burdens. Due to the heterogeneity of listed companies and the lack of firm-level data following Law 4706/2020’s implementation, the findings are neither fully generalizable nor quantifiable; future quantitative research using event studies or panel data is required to validate the hypotheses. We conclude that Greece’s new framework is a critical step toward sustainable corporate governance and more transparent financial reporting, offering regulators, practitioners, and scholars examining legal reform’s impact on governance effectiveness and financial reporting integrity. Full article

This quantitative study examines the determinants of financial reporting quality in Indonesian local governments, focusing on good governance, regional financial accounting systems, internal control systems, organizational commitment, and information technology utilization, with HR competencies as a moderator. Data were collected via surveys from 170 Local Government Work Units (SKPDs) across South Sulawesi Province, Indonesia. Employing Structural Equation Modeling (SEM), the findings indicate that good governance, regional financial accounting systems, internal control systems, organizational commitment, and information technology utilization all positively influence financial reporting quality. Crucially, human resource competencies were found to significantly moderate the relationship between the internal control system and organizational commitment with financial reporting quality. However, this moderating effect was not significant for the relationships involving good governance, regional financial accounting systems, and information technology utilization. These results highlight the essential role of human resource development and systemic enhancements in fostering greater financial accountability and transparency within the public sector. Therefore, policy recommendations should focus not only on enhancing individual competencies but also on synergistically strengthening systems and governance frameworks to achieve transparent and reliable public financial reporting. Full article

The rapid evolution of Industry 4.0 technologies has resulted in a scenario in which collaborative networks are essential to overcome the challenges related to their implementation. However, the frameworks to guide such collaborations remain underexplored. This study addresses this gap by proposing Business Rules and Goals Models to operationalize Industry 4.0 solutions through enterprise collaboration. Using the For Enterprise Modeling (4EM) method, the research integrates qualitative insights from expert opinions, including interviews with 12 professionals (academics, industry professionals, and consultants) from Brazilian manufacturing sectors. The Goals Model identifies five main objectives—competitiveness, efficiency, flexibility, interoperability, and real-time collaboration—while the Business Rules Model outlines 18 actionable recommendations, such as investing in digital infrastructure, upskilling employees, and standardizing information technology systems. The results reveal that cultural resistance, limited resources, and knowledge gaps are critical barriers, while interoperability and stakeholder integration emerge as enablers of digital transformation. The study concludes that successfully adopting Industry 4.0 requires technological investments, organizational alignment, structured governance, and collaborative ecosystems. These models provide a practical roadmap for companies navigating the complexities of Industry 4.0, emphasizing adaptability and cross-functional synergy. The research contributes to the literature on collaborative networks by connecting theoretical frameworks with actionable enterprise-level strategies. Full article

The increasing pressure for environmental, social, and governance (ESG) accountability in publicly funded institutions has raised concerns about the authenticity and efficiency of ESG implementation. This study investigates the relationship between public ESG funding, disclosure quality, and organizational efficiency across Greek public and financial entities. Using a mixed-methods approach—data envelopment analysis (DEA), qualitative ESG content scoring, and bibliometric mapping—we reveal that symbolic compliance remains prevalent, often decoupled from actual sustainability outcomes. Our DEA findings show that technical efficiency is strongly associated with reporting clarity, the use of verifiable metrics, and governance integration, rather than the mere volume of funding. The qualitative analysis further confirms that many disclosures reflect reputational signaling rather than impact-oriented transparency. Bibliometric results highlight a systemic underrepresentation of the public sector in ESG scholarship, particularly in Southern Europe, underscoring the need for regionally grounded empirical studies. This study provides practical implications for improving ESG accountability in publicly funded institutions and contributes a novel approach that integrates efficiency, content, and bibliometric analysis in the ESG context. Full article

This study aimed to analyze the influence of local politics, village facilitators, recruitment of administrators, training and education, and organizational culture on work motivation and management performance. The study was conducted in Wajo Regency, South Sulawesi Province, Indonesia, utilizing primary data collected from 250 participants, including administrators of village-owned enterprises (BUMDES), community leaders, and representatives from the private sector. The data were analyzed using structural equation modeling (SEM) with the LISREL program. The results indicated that the latent variables of local politics, village facilitator, recruitment of administrators, training and education, and organizational culture had a positive and significant impact on work motivation and management performance. These findings are valuable key indicators and provide essential insights for promoting and driving the BUMDES as a pillar of rural development strategies. Based on these findings, it is recommended that the local government revitalize the local political system, reorient the organizational culture of the BUMDES toward a modern business-oriented culture suited to rural conditions, and enhance the training and education of village facilitators to improve their motivation and performance. This recommendation will empower the BUMDES to promote rural economic improvement and sustainable rural development by enhancing work motivation and management performance. Full article

This study employs k-means clustering to analyze local organizations responsible for land improvement in Greece, identifying four distinct groups with consistent geographic patterns but divergent financial and operational characteristics. By integrating unsupervised machine learning with spatial analysis, the research offers a novel perspective on irrigation water pricing and cost recovery. The findings reveal that organizations located on islands, despite high water costs due to limited rainfall and geographic isolation, tend to achieve relatively strong financial performance, indicating the presence of adaptive mechanisms that could inform broader policy strategies. In contrast, organizations managing extensive irrigable land or large volumes of water frequently show poor cost recovery, challenging assumptions about economies of scale and revealing inefficiencies in pricing or governance structures. The spatial coherence of the clusters underscores the importance of geography in shaping institutional outcomes, reaffirming that environmental and locational factors can offer greater explanatory power than algorithmic models alone. This highlights the need for water management policies that move beyond uniform national strategies and instead reflect regional climatic, infrastructural, and economic variability. The study suggests several policy directions, including targeted infrastructure investment, locally calibrated water pricing models, and performance benchmarking based on successful organizational practices. Although grounded in the Greek context, the methodology and insights are transferable to other European and Mediterranean regions facing similar water governance challenges. Recognizing the limitations of the current analysis—including gaps in data consistency and the exclusion of socio-environmental indicators—the study advocates for future research incorporating broader variables and international comparative approaches. Ultimately, it supports a hybrid policy framework that combines data-driven analysis with spatial intelligence to promote sustainability, equity, and financial viability in agricultural water management. Full article

As climate change intensified water scarcity in Southern Europe, tourism-dependent regions such as Portugal’s Algarve faced growing pressure to adapt their water management systems. This study investigated how hotel groups in the Algarve have adopted and communicated water reuse technologies—specifically desalination and greywater recycling—under environmental, institutional, and reputational constraints. A comparative qualitative case study was conducted involving three hotel groups—Vila Vita Parc, Pestana Group, and Vila Galé—selected through purposive sampling based on organizational capacity and technology adoption stage. The analysis was supported by a supplementary mini-case from Mallorca, Spain. Publicly accessible documents, including sustainability reports, media coverage, and policy frameworks, were thematically coded using organizational environmental behavior theory and the OECD Principles on Water Governance. The results demonstrated that (1) higher organizational capacity was associated with greater maturity in water reuse implementation; (2) communication transparency increased alongside technological advancement; and (3) early-stage adopters encountered stronger financial, regulatory, and operational barriers. These findings culminated in the development of the Maturity–Communication–Governance (MCG) Framework, which elucidates how internal resources, stakeholder signaling, and institutional alignment influence sustainable infrastructure uptake. This research offered policy recommendations to scale water reuse in tourism through financial incentives, regulatory simplification, and public–private partnerships. The study contributed to the literature on sustainable tourism and decentralized climate adaptation, aligning with UN Sustainable Development Goals 6.4, 12.6, and 13. Full article

As climate change consequences intensify, higher education institutions (HEIs) have an opportunity and responsibility to model sustainable operations. This study examines how embracing shared knowledge and inclusion in sustainability decision making facilitates green human resource management (GHRM) efforts to invigorate organizational environmental performance. The study examines the effects of shared and inclusive governance on campus sustainability via a regression model and the mediating role of employee participation via a structural equation modeling approach. The results show that shared governance and inclusive governance positively predict the commitment of HEIs to reducing greenhouse gas emissions, and campus engagement mediates these relationships, underscoring the importance of participation. These findings align with stakeholder theory in demonstrating that diverse voices in decision making can enhance commitment to organizational goals like sustainability. The findings also highlight the importance of shared and inclusive governance arrangements at college campuses not only for ethical reasons but also for achieving desired outcomes like carbon neutrality. For campus leaders striving to “green” their institutions, evaluating cross-departmental representation in governance structures and promoting inclusive cultures that make all students and staff feel welcome appear as important complements to GHRM practices. Full article

This study examines the added value of territorial cooperation within the LEADER approach, a key pillar of the EU’s rural development policy. Both interterritorial and transnational cooperation projects empower Local Action Groups (LAGs) to tackle common challenges through innovative and community-driven strategies. Drawing on over 3000 projects since 1994, LEADER cooperation has proven its ability to deliver tangible results—such as joint publications, pilot projects, and shared digital platforms—alongside intangible benefits like knowledge exchange, improved governance, and stronger social capital. By facilitating experiential learning and inter-organizational collaboration, cooperation enables stakeholders to work across territorial boundaries and build networks that respond to both national and transnational development issues. The interaction among diverse actors often fosters innovative responses to local and regional problems. Using a mixed-methods approach, including case studies of Italian LAGs, this research analyses the dynamics, challenges, and impacts of cooperation, with a focus on learning processes, capacity building, and long-term sustainability. Therefore, this study focuses not only on project outcomes but also on the processes and learning dynamics that generate added value through cooperation. The findings highlight how territorial cooperation promotes inclusivity, fosters cross-border dialogue, and supports the development of context-specific solutions, ultimately enhancing rural resilience and innovation. In conclusion, LEADER cooperation contributes to a more effective, participatory, and sustainable model of rural development, offering valuable insights for the broader EU cohesion policy. Full article

This study discusses the role of organizational pro-environmental behavior in driving sustainable development. Studies of green practices highlight their capacity to achieve ecological goals while delivering economic sustainability with business strategies for sustainable businesses and advancing environmental sustainability law. It also considers how the development of artificial intelligence, resource management, big data analysis, blockchain, and the Internet of Things enables companies to maximize supply efficiency and address evolving environmental regulations and sustainable decision-making. Through digital technology, businesses can facilitate supply chain transparency, adopt circular economy practices, and produce in an equitable and environmentally friendly manner. Additionally, intelligent business management practices, such as effective decision-making and sustainability reporting, enhance compliance with authorities while ensuring long-term profitability from a legal perspective. Integrating business innovation and digital technology within legal entities enhances economic efficiency, reduces operational costs, improves environmental sustainability, reduces paper usage, and lowers the carbon footprint, creating a double-benefit model of long-term resilience. The policymakers’ role in formulating policy structures that lead to green digital innovation is also to ensure that economic development worldwide is harmonized with environmental protection and international governance. Using example studies and empirical research raises awareness about best practices in technology-based sustainability initiatives across industries and nations, aligning with the United Nations Sustainable Development Goals. Full article