Search Results (79)

Recent global events have slowed progress toward achieving the Sustainable Development Goals (SDGs), making robust sustainability reporting (SR) systems critical for monitoring and corrective actions. While research on the link between corporate sustainability performance (CSP) and corporate financial performance (CFP) is extensive, the specific role of sustainability reporting as a communication channel remains insufficiently explored. Therefore, the objective of this paper is to address this gap in the literature by assessing the relevance of sustainability reporting for modeling the relationship between CSP and CFP. In this study, a univariate meta-analysis based on a PRISMA screening framework was performed to assess the unidirectional relationship between SR and CFP, specifically investigating whether SR acts as a moderating or mediating factor in the CSP-CFP nexus. The analysis is limited to 19 high-quality articles published in top-tier accounting journals between 2014 and 2024 to minimize publication bias and ensure reliability. The meta-analysis reveals no statistically significant moderating effect of SR on CFP. Instead, the results confirm a significant mediating effect, particularly when considering the presence of sustainability reports rather than just their specific content. These findings suggest that SR serves as a vital catalyst for corporate communication, providing more positive effects in voluntary compared to mandatory disclosure settings. This paper has both theoretical and practical implications, which are mainly relevant to standard-setters for assessing the efforts of SR disclosure regulation, and is of fundamental importance to managers as it indicates that SR does not relate solely to the practice of conformity, but rather to essential channels of communication and value creation. Full article

This study presents a comparative analysis of five gender equality certification schemes alongside the ISO 53800 standard with the aim of distilling shared conceptual foundations and design principles that can inform progress toward Sustainable Development Goal (SDG) 5 on gender equality. The comparative analysis reveals marked heterogeneity in scope, design architecture, indicators, and transparency. Methodologically, the study draws on the relevant literature, documentary evidence, and semi-structured consultations with five experts in gender equality, diversity management, auditing, and ESG reporting. Building on the most effective and robust features across gender equality schemes, the study proposes a universal framework for gender equality certification. Under this framework, an ideal universal certification model should apply the same core requirements to both public and private organizations, while including simplified procedures tailored to small- and medium-sized enterprises (SMEs). Moreover, the model should rely on a limited set of key performance indicators (KPIs), focusing on the most material dimensions and prioritizing quantitative measures. It should also strengthen employee feedback mechanisms and enhance accountability in corporate governance. The framework should also pay attention to intersectional dimensions, extend responsibility across the value chain, and address the gender-related implications of artificial intelligence (AI). Importantly, an ideal universal gender equality certification should ensure a high level of transparency through the public disclosure of certified organizations, assessment criteria, KPIs, and levels or scores achieved. Furthermore, it should be supported by a free digital self-assessment tool and robust auditing arrangements, underpinned by a sufficiently large pool of accredited certification bodies and gender-balanced audit teams. Finally, it should undergo periodic review and align with Environmental, Social, and Governance (ESG) principles and other related SDGs. Full article

Environmental information disclosure (EID) serves as a key indicator for assessing corporate green progress and is a central pathway for advancing the synergy between economic and environmental systems. Clarifying the mechanism through which climate risk perception (CRP) influences corporate EID holds significant practical relevance for supporting firms in responding to climate change. Using a sample of China’s A-share listed companies from 2011 to 2023, this study employs a two-way fixed effects model to examine the impact of climate risk perception on corporate environmental information disclosure. Research findings suggest that climate risk perception is positively correlated with environmental information disclosure, a relationship linked through two key channels: the exertion of disclosure pressure on firms and the incentivization of green innovation. Further analysis reveals a positive moderating role of institutional ownership. Heterogeneity analysis shows that the effect of CRP varies considerably across firm characteristics: its promoting effect is weaker in foreign-invested and traditional firms but markedly in digital ones. The measurement and variable construction of CRP in this study can serve as a reference for variable development in related fields. Moreover, the main findings can assist enterprises in making better decisions when facing climate risks and provide a new perspective for deepening research on corporate green performance. Full article

This paper proposes a process-aware, tag-based digital identity framework that enhances interoperability while enabling identity unlinkability and selective disclosure across multi-party workflows involving sensitive data. We realize this framework within the self-sovereign identity (SSI) paradigm, employing zk-SNARK–based zero-knowledge proofs to enable verifiable identity authentication without plaintext disclosure. The framework introduces a protocol-tagging mechanism to support multiple proof systems within a unified architecture, thereby enhancing SSI scalability and interoperability. Its core innovation lies in combining identity unlinkability and process-driven data disclosure: derived sub-identities mitigate identity-linkage attacks, while layered encryption enables selective, stepwise decryption of sensitive information (e.g., delivery addresses), ensuring participants access only the minimal information necessary for their tasks. In addition, zero-knowledge proof-based verification guarantees that the validation of derived sub-identities can be performed without sharing any plaintext attributes or identifying factors. We applied the framework to logistics, where sub-identities anonymize participants and layered encryption allows for delivery addresses to be decrypted progressively along the logistics chain, with only the final courier authorized to access complete information. During the parcel receipt process, users can complete verification using derived sub-identities and zero-knowledge proofs alone, without disclosing any real personal information or attributes that could be linked back to their identity. Trusted Execution Environments (TEEs) ensure the authenticity of decryption requests, while blockchain provides immutable audit trails. A demonstration system was implemented, formally verified using Scyther, and performance-tested across multiple platforms, including resource-constrained environments, showing high efficiency and strong practical potential. The core paradigms of identity unlinkability and process-driven data disclosure are generalizable and applicable to multi-party scenarios involving sensitive data flows. Full article

Counterintuitively, carbon risks—including investments in net-zero emissions-enabling technologies, legacy assets, insurance costs, and regulatory and compliance expenses—can be managed through rapid decarbonisation, as the built environment sector prepares for a transition to a low-carbon economy. This paper uses a bottom-up approach to net-zero emissions modelling to discuss an accelerated emissions reduction pathway while targeting both net-zero operational and embodied carbon emissions for commercial buildings. It also explores the link between built environment-related policy frameworks and technological advancements aimed at decarbonising commercial buildings, along with an initial effort to improve their energy resilience. For the commercial building archetype, achieving the net-zero operational emissions goal by 2035 appears practical, as energy intensity can be reduced sharply from around 120 kWh/m² to nearly 75 kWh/m² between 2025 and 2035. However, achieving net-zero embodied emissions appears practically challenging, as concurrent policies are at early stages, navigating the embodied carbon emissions data, reporting, and disclosure aspects. Regulatory mechanisms that require the disclosure of both embodied emissions data and actions and progress aligned with the dedicated targets and caps allocated to the real estate sector can assist commercial buildings in delivering on the whole-of-life net-zero emissions targets and commitments. Full article

Background/Objectives: Adolescents and young adults (AYAs) with cancer often begin their careers later in life and are at risk of negative work-related outcomes. Research into and tailored support programs for AYAs diagnosed during higher education remain limited. An improved understanding of AYAs’ experiences is essential in guiding the development of age-appropriate support programs. This study explored the impact of cancer and the challenges AYAs face in educational participation and the transition to work. Methods: A qualitative study was conducted with thirteen AYAs diagnosed with cancer during higher education. Participants were interviewed using a semi-structured guide. In collaboration with patient experts as co-researchers, data were analyzed via thematic analysis. Results: Eight analytically derived themes reflected AYA students’ experiences: (1) Meaning and importance of education, (2) Reduced performance, (3) Recovery and expectations, (4) Interruption and delay, (5) Transition to work, (6) Disclosure, (7) Challenges related to the context of students, and (8) Experienced lack of support. The themes were clustered into four overarching thematic categories: Meaningful participation, Impact on performance, Academic progress and career transition, and Challenges in navigation. Conclusions: Our findings provide greater insight into the significance of educational participation for AYAs. AYA students encounter challenges stemming from both diagnosis-related changes in functioning and from contextual factors tied to their roles as students and new starters in the labor market. Navigating the healthcare, education, and social systems is complex and AYAs often lack adequate support when resuming their education or transitioning to work. Tailored support programs in healthcare and educational settings should be developed to help AYAs harness their strong motivation to resume studies, enter the labor market, and achieve their full potential. Full article

Digital cultural heritage platforms face a dual challenge: preserving rich historical information while engaging an audience with declining attention spans. This paper addresses that challenge by proposing a modular information architecture designed to mitigate cognitive overload in cultural heritage tourism applications. We begin by examining evidence of diminishing sustained attention in digital user experience and its specific ramifications for cultural heritage sites, where dense content can overwhelm users. Grounded in cognitive load theory and principles of user-centered design, we outline a theoretical framework linking mental models, findability, and modular information architecture. We then present a user-centric modeling methodology that elicits visitor mental models and tasks (via card sorting, contextual inquiry, etc.), informing the specification of content components and semantic metadata (leveraging standards like Dublin Core and CIDOC-CRM). A visual framework is introduced that maps user tasks to content components, clusters these into UI components with progressive disclosure, and adapts them into screen instances suited to context, illustrated through a step-by-step walkthrough. Using this framework, we comparatively evaluate personalization and information structuring strategies in three platforms—TripAdvisor, Google Arts and Culture, and Airbnb Experiences—against criteria of cognitive load mitigation and user engagement. We also discuss how this modular architecture provides a structural foundation for human-centered, explainable AI–driven personalization and recommender services in cultural heritage contexts. The analysis reveals gaps in current designs (e.g., overwhelming content or passive user roles) and highlights best practices (such as tailored recommendations and progressive reveal of details). We conclude with implications for designing cultural heritage experiences that are cognitively accessible yet richly informative, summarizing contributions and suggesting future research in cultural UX, component-based design, and adaptive content delivery. Full article

Background: Informed consent and assent are fundamental ethical and legal requirements in paediatric healthcare, yet their application in paediatric dentistry is complex and underexplored in clinical practice. Objective: This study aimed to analyse the implementation of informed consent and assent processes in paediatric dental care within a Spanish population, identifying key characteristics and factors that influence communication, understanding, and decision-making. Methods: An observational, descriptive, cross-sectional study was conducted in Spanish Paediatric Dentistry Clinics (January–June 2023). Participants included 520 child-caregiver pairs and 52 dental students. Data were collected via a semi-structured observational protocol and interviews, assessing information provided, decision-making conditions, and influencing factors. Statistical analysis was performed using SPSS v23.0, employing Chi-square, Cochran’s Q, and Kendall’s W tests. Results: The information most frequently provided was the nature of the dental problem (92%), treatment details (88%), and benefits (85%). Information on risks (64%), alternatives (37%), and the right to withdraw consent (41%) was less consistently communicated. After multivariable adjustment, child schooling remained independently associated with the disclosure of risks and alternatives (p < 0.01), whereas caregiver education showed no independent effect. Kendall’s concordance coefficient showed moderate agreement (W = 0.62, 95% CI: 0.54–0.69, p < 0.01) among operators, caregivers, and patients, which decreased in adolescents aged 16–18 years (W = 0.41, 95% CI: 0.28–0.55, p = 0.07). Conclusions: The processes of informed consent and assent in paediatric dentistry are more strongly linked to the child’s cognitive maturity and schooling than to parental education. While communication of treatment benefits is adequate, critical aspects like risks and alternatives are often overlooked. The findings underscore the need for standardized protocols and enhanced bioethical training to ensure consistent, ethical, and participatory practices that respect the progressive autonomy of minors. Full article

This paper aims to identify the trending topics of sustainability communication and to empirically verify them (in terms of the content and extent) in sustainability reports of multinational corporations (MNCs), utilizing the introduced analytical framework. A systematic literature review identified eleven key themes that currently shape the discourse on sustainability communication. An empirical study of 10 multinational companies across five industries was conducted using an analytical framework developed by the authors. This framework assessed the significance of identified themes (measured by exposure) and the comprehensiveness of approaches to each theme (goal–action–measure–progress, GAMP). The findings indicate that some aspects of sustainability communication are inconsistently addressed by these MNCs, and a few aspects are being reported comprehensively. The analysis revealed that climate-related themes and circular economy are communicated most comprehensively across all companies, while engagement with the SDGs, multi-stakeholder partnerships, and sustainable value creation shows the lowest levels of goal-setting, measurement, and time-based progress disclosure. Materiality assessments are the only theme reported consistently across all four GAMP components. When comparing reporting patterns with sustainability paradigms, no MNC demonstrates a holistic approach, and most show a clear inclination toward win–win or instrumental orientations. The study extends existing models of sustainability reporting by providing a replicable analytical framework bridging descriptive and evaluative approaches. Practical and policy implications are outlined for both corporations and regulators aiming to enhance reporting alignment with EU standards such as CSRD and ESRS. Full article

This article provides a conceptual and exploratory examination of Scope 3 greenhouse gas (GHG) emissions, focusing on the complexities associated with their nature, measurement, reporting, and verification. It examines the emerging role of artificial intelligence (AI) in addressing these complexities, particularly considering the fragmented, opaque, and often inaccessible nature of Scope 3 data. The paper introduces Critical Systems Thinking (CST) as a foundational framework for considering the practicality of utilization of AI in this context. CST emphasizes three key principles: critical awareness of assumptions and contexts, emancipation through attention to power dynamics and continuous improvement, and methodological pluralism, to engage with complexity through diverse analytical approaches. Due to the complex nature of GHG emissions reporting and assurance, AI application for this purpose remains limited. While Scope 3 reporting has made progress in certain sectors and regions, overall maturity remains uneven—particularly in developing and emerging markets. Although AI applications in Scope 3 reporting are still at an early stage, they hold significant potential to enhance both reporting quality and assurance processes. A key factor that needs to be addressed in the future utilization of AI for Scope 3 emissions reporting and assurance is the integration of CST into the development and implementation of AI tools. This paper proposes such integration as a necessary step forward. At present, there are substantial gaps in Scope 3 emissions measurement and reporting due to the inherently highly complex, distributed, and fragmented nature of value chain emissions. This gap poses risks to data quality and consistency, which in turn can hinder the implementation of reporting legislation and informed decision making by management and stakeholders. Systemic fragmentation, power asymmetries in data access, and methodological inconsistencies present substantial challenges to traditional forms of validation. Rather than offering a predictive model or finalized solution, the paper aims to lay a conceptual foundation for future empirical research and highlights the importance of systems-based approaches in advancing the credibility and utility of Scope 3 GHG disclosures. This is a key limitation relating to this paper, as it mainly focuses on the CST framework and the potential incapacities of artificial intelligence in relation to the implementation of CST, rather than applications of CST, as they are limited at present. Full article

In reaction to evolving consumer preferences, prominent platforms, such as Amazon and JD, have progressively established proprietary store brands. However, the problems related to the sourcing of store brands and the disclosure of their quality information remain uncertain. To fill this gap, this paper utilizes game theory to develop a supply chain consisting of a national brand manufacturer, a third-party manufacturer, and a platform, focusing on the platform’s optimal sourcing strategy—determining whether to source its store brand from the national or third-party manufacturer—while also considering its quality disclosure strategy. We then examine how essential elements, specifically the brand spillover effect and the disclosure cost, influence these strategic decisions. Our research reveals that the quality information disclosure of the store brand occurs when the product quality surpasses a predetermined threshold. Additionally, although the elevated disclosure cost consistently diminishes quality disclosure, the impact of the brand spillover effect on quality disclosure is nonlinear. Finally, the platform’s sourcing strategy depends greatly on the brand spillover effect and the disclosure cost. Specifically, when the brand spillover effect is relatively large (small), the platform prefers to source the store brand from the national (third-party) manufacturer; with a moderate brand spillover effect, a higher (lower) disclosure cost encourages the platform to source from the national (third-party) manufacturer. Full article

Despite the critical importance of biomedical databases like MEDLINE, users are often hampered by search tools with stagnant designs that fail to support complex exploratory tasks. To address this limitation, we synthesized research from visual analytics and related fields to propose a new design framework for non-traditional search interfaces. This framework was built upon seven core principle: visualization, interaction, machine learning, ontology, triaging, progressive disclosure, and evolutionary design. For each principle, we detail its rationale and demonstrate how its integration can transcend the limitations of conventional search tools. We contend that by leveraging this framework, designers can create more powerful and effective search tools that empower users to navigate complex information landscapes. Full article

Podcasting in Romania has experienced notable growth in recent years, evolving from a niche medium into a widely consumed form of digital communication. This expansion is driven by the flexibility of podcasts, which allow audiences to access content conveniently across various contexts, from commuting to leisure time, and by the increasing demand for stories that resonate with listeners personal experiences. This study examines the storytelling techniques employed by Romanian podcasters and their effects on audience engagement. Using a case study methodology, the research analyzes a selection of representative podcasts to explore how creators structure narratives, integrate cultural and social elements, and employ techniques such as thematic consistency, character development, and progressive disclosure of information. Findings indicate that the Romanian podcasters in this study have adapted both traditional and contemporary narrative strategies to build immersive, emotionally engaging content, balancing depth and accessibility. The analysis also highlights how narrative structures contribute to sustained listener attention and foster a sense of connection between hosts and audiences. Overall, this study provides insight into the role of storytelling in shaping podcast consumption in Romania and offers practical implications for content creators aiming to cultivate meaningful engagement and listener loyalty. Full article

Background: Adaptogens, commonly used as traditional herbal medicinal products for the relief of symptoms of stress, such as fatigue and exhaustion, belong to a category of physiologically active compounds related to the physiological process of adaptability to stressors. They are used both as pharmaceuticals in medicine and as dietary supplements or nutraceuticals in nutrition, depending on the doses, indications to treat diseases, or support health functions. However, such a dual-faced nature of adaptogens can lead to inconsistencies and contradictory outcomes from Food and Drug regulatory authorities in various countries. Aims: This narrative literature review aimed to (i) specify five steps of pharmacological testing of adaptogens, (ii) identify the sources of inconsistencies in the assessment of evidence the safety, efficacy, and quality of multitarget adaptogenic botanicals, and (iii) propose potential solutions to address some food and drug regulatory issues, specifically adaptogenic botanicals used for prevention and treatment of complex etiology diseases including stress-induced, and aging-related disorders. Overview: This critically oriented narrative review is focused on (i) five steps of pharmacological testing of adaptogens are required in a sequential order, including appropriate in vivo and in vitro models in animals, in vitro model, and mechanisms of action by a proper biochemical assay and molecular biology technique in combination with network pharmacology analysis, and clinical trials in stress-induced and aging-related disorders; (ii) the differences between the requirements for the quality of pharmaceuticals and dietary supplements of botanical origin; (iii) progress, trends, pitfalls, and challenges in the adaptogens research; (iv) inadequate assignment of some plants to adaptogens, or insufficient scientific data in case of Eurycoma longifolia; (v) inconsistencies in botanical risk assessments in the case of Withania somnifera. Conclusions: This narrative review highlights the importance of harmonized standards, transparent methodologies, and a balanced, evidence-informed approach to ensure consumers receive effective and safe botanicals. Future perspectives and proposed solutions include (i) establish internationally harmonized guidelines for evaluating botanicals based on their intended use (e.g., pharmaceutical vs. dietary supplement), incorporating traditional use data alongside modern scientific methods; (ii) encourage peer review and transparency in national assessments by mandating public disclosure of methodologies, data sources, and expert affiliations; (iii) create a tiered evidence framework that allows differentiated standards of proof for traditional botanical supplements versus pharmaceutical candidates; (iv) promote international scientific dialogs among regulators, researchers, and industry to develop consensus positions and avoid unilateral bans that may lack scientific rigor; (v) formally recognize adaptogens a category of natural products for prevention stress induced brain fatigue, behavioral, and aging related disorders. Full article

Sustainability reporting has evolved into a multidimensional field encompassing Environmental, Social, and Governance (ESG) disclosure, integrated reporting (IR), and circular economy (CE) practices. This study aims to map the intellectual and thematic landscape of sustainability reporting research over the past decade, with a focus on sectoral differentiation. Drawing on bibliometric analysis of 1611 scientific articles indexed in Scopus, this research applies co-word analysis, thematic mapping, and bibliographic coupling to identify prevailing trends, conceptual clusters, and knowledge gaps. The results reveal a clear progression from fragmented debates toward a more integrated discourse combining ESG, IR, and CE frameworks. In the real economy, sustainability reporting demonstrates a mature operational focus, supported by standardized frameworks and extensive empirical evidence. In contrast, the banking sector exhibits emerging engagement with sustainability disclosure, while the public sector remains at an earlier stage of conceptual and practical development. Despite the increasing convergence of research streams, gaps persist in linking reporting practices to tangible sustainability outcomes, integrating digital innovations, and addressing social dimensions of circularity. This study concludes that further interdisciplinary and sector-specific research is essential to advance credible, comparable, and decision-useful reporting practices capable of supporting the transition toward sustainable and circular business models. Full article