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16 pages, 229 KB  
Article
Exploring the Process of Professional Role Redefinition Towards Recovery-Oriented Care Through Joint Crisis Plans in Japan: A Qualitative Study Using the Modified Grounded Theory Approach
by Mikie Ebihara, Tatsuya Tamura, Neteru Masukawa, Tomoko Omiya and Kumiko Ando
Healthcare 2026, 14(8), 1003; https://doi.org/10.3390/healthcare14081003 (registering DOI) - 11 Apr 2026
Abstract
Background/Objectives: Japan’s mental healthcare system is characterized by the world’s highest number of psychiatric beds, widespread “social hospitalization,” and a structurally entrenched managerial support model that frequently undermines patient autonomy. Joint Crisis Plans (JCPs)—collaboratively developed crisis management documents—have been increasingly adopted as [...] Read more.
Background/Objectives: Japan’s mental healthcare system is characterized by the world’s highest number of psychiatric beds, widespread “social hospitalization,” and a structurally entrenched managerial support model that frequently undermines patient autonomy. Joint Crisis Plans (JCPs)—collaboratively developed crisis management documents—have been increasingly adopted as a care coordination tool; however, their role in transforming professional practice towards recovery-oriented support remains underexplored. This study aimed to elucidate the experiences of professionals utilizing JCPs across diverse facility types and to develop a theoretical understanding of the process by which they redefine their role from ‘manager’ to ‘recovery companion’. Methods: A qualitative design using the Modified Grounded Theory Approach (M-GTA), grounded in symbolic interactionism, was employed. Semi-structured interviews were conducted with 13 professionals (7 nurses, 6 mental health and welfare workers) across nine facilities (psychiatric hospitals, 24-h residential facilities, outpatient facilities) in the Kanto region of Japan. Theoretical sampling continued until saturation. Data were analyzed using the constant comparative method, with validity ensured through team checking. Results: Nine categories and 23 subcategories were extracted. A three-stage support transformation process emerged: (1) Stage of Motivation and Initial Support, in which professionals confronted the limitations of managerial practice; (2) Stage of Collaborative Role Redefinition and Practice, involving joint crisis management, strength-based support, and network building; and (3) Stage of Integration of Support Perspectives and Recovery-Oriented Practice, in which professionals witnessed individual recovery and integrated new support values into their practice. Negative cases revealed that JCP effectiveness is contingent on the co-construction of shared meaning rather than procedural compliance. Conclusions: JCP was suggested to function as a potential tool to facilitate navigating and reframing structural managerial barriers in Japanese mental healthcare. The creation of a shared language through JCP was associated with supporting conditions for individual self-determination, alleviating professional conflicts, and contributing to shifts in organizational culture. Full article
23 pages, 319 KB  
Review
Innovating Through Diversity: The Inclusion of Women with Disabilities
by Maria-Leticia Meseguer, Felix-Manuel Vargas and Francisco-Ramon Sanchez-Alberola
Disabilities 2026, 6(2), 36; https://doi.org/10.3390/disabilities6020036 - 10 Apr 2026
Abstract
One of the main focuses of social innovation is the fight for social inclusion for all. The prevalence of violence against women with disabilities shows how the lack of recognition of diversity hinders real equality for these individuals. This violence is a structural [...] Read more.
One of the main focuses of social innovation is the fight for social inclusion for all. The prevalence of violence against women with disabilities shows how the lack of recognition of diversity hinders real equality for these individuals. This violence is a structural problem that is caused by a combination of gender and disability dynamics, the perpetuating inequalities and social exclusion. Researchers have analyzed specific vulnerabilities in the areas of work, education and health, and point out that only by addressing diversity can we overcome the consequences of such discrimination. Using a qualitative methodological approach, this study utilized critical documentary analysis and a thematic review of recent scientific, academic, and institutional literature, alongside empirical data, to identify the most prevalent forms of violence faced by women with disabilities: sexual (affecting up to 80% of women with disabilities), economic (with wage gaps exceeding 24%), and institutional (a lack of accessibility to basic services). The barriers hindering these women’s access to resources and services are also highlighted. The results point to the urgent need to develop innovative public policies and social strategies that value social diversity as a driver of change. This study concludes with specific recommendations for implementing inclusive approaches that promote equality, universal accessibility, and comprehensive protection in order to move toward more just, cohesive, and innovative societies. Full article
20 pages, 788 KB  
Article
Sustainable Practices and Climate Change Adaptation in Olive Farming: Insights from Producers in Aetolia–Acarnania, Greece
by Vassiliki Psilou, Eleni Zafeiriou, Chrysovalantou Antonopoulou, Christos Chatzissavvidis and Garyfallos Arabatzis
Agriculture 2026, 16(8), 845; https://doi.org/10.3390/agriculture16080845 - 10 Apr 2026
Abstract
Olive cultivation represents a key pillar of rural economies and cultural heritage in Mediterranean regions, including western Greece. Despite its socio-economic importance, the sector faces increasing pressures from climate change, market volatility, and technological transformation, while progress toward environmentally sustainable production remains uneven. [...] Read more.
Olive cultivation represents a key pillar of rural economies and cultural heritage in Mediterranean regions, including western Greece. Despite its socio-economic importance, the sector faces increasing pressures from climate change, market volatility, and technological transformation, while progress toward environmentally sustainable production remains uneven. This study investigates how olive farmers’ perceptions of carbon footprint and climate risks are influenced by their demographic characteristics. Primary data were collected through 402 structured questionnaires distributed to olive producers in the Aetolia–Acarnania region. The sample was designed to represent farmers directly engaged in olive production, ensuring the relevance and reliability of the collected data. The findings, based on descriptive statistics, reveal significant heterogeneity in producers’ perceptions of climate risks and their capacity to respond through sustainable practices. Demographic characteristics appear to play an important role in shaping awareness of carbon footprint and the potential adoption of environmentally responsible farming strategies. These results suggest that sustainability transitions in perennial cropping systems depend not only on technological availability but also on social, informational, and institutional capacities. Strengthening agricultural advisory services, farmer training, and climate adaptation strategies may therefore support the adoption of climate-smart practices in olive cultivation. Furthermore, cooperation and value-chain integration are identified as potentially important mechanisms for facilitating knowledge transfer and supporting the adoption of sustainable practices (e.g., efficient irrigation and optimized input use). However, their contribution to environmental performance and greenhouse gas mitigation cannot be directly inferred from the present perception-based analysis and should be examined in future research using appropriate quantitative or environmental assessment frameworks. Full article
23 pages, 1125 KB  
Article
Understanding and Cultivating Effective Listening: A Dialectical Theory of the Tensions Between Intuition and Behavior
by F. K. Tia Moin, Guy Itzchakov and Netta Weinstein
Behav. Sci. 2026, 16(4), 572; https://doi.org/10.3390/bs16040572 - 10 Apr 2026
Abstract
High-quality listening is a multifaceted social behavior, and theories and research concerning listening and how to train people to listen are mixed in terms of listening definitions and recommendations. The current study canvassed lay practitioners’ understanding of optimal listening qualities and training, drawing [...] Read more.
High-quality listening is a multifaceted social behavior, and theories and research concerning listening and how to train people to listen are mixed in terms of listening definitions and recommendations. The current study canvassed lay practitioners’ understanding of optimal listening qualities and training, drawing on a wide range of listening training materials (N = 207) sourced from the World Wide Web. Thematic analysis results were critically examined to systematically position praxis against our current understanding of listening theories. Findings are presented as a “dialectical listening theory,” which posits that at its core, listeners’ behaviors often exist in direct tension with their mindset or intuition. Furthermore, we posit that this tension is amplified when individuals are faced with conversations that conflict with their perspectives or values, making learning to listen challenging in practice. We conclude that high-quality listening requires direct recognition and strategic management of these tensions throughout the listening process and make recommendations based on listening and cognitive theories to inform best practice in listening training. Full article
(This article belongs to the Special Issue Workplace Communication: An Emerging Field of Study)
15 pages, 2614 KB  
Article
Möbius Strip Model for Augmenting Organizational Knowledge Creation Dynamics by Integrating Human and Artificial Knowledge: A New Driving Force for Business Sustainability
by Constantin Bratianu, Ruxandra Bejinaru and Doina Banciu
Sustainability 2026, 18(8), 3774; https://doi.org/10.3390/su18083774 - 10 Apr 2026
Abstract
The emergence of artificial knowledge created by the generative artificial intelligence applications challenges the theory developed by Ikujiro Nonaka and Hirotaka Takeuchi concerning the organizational knowledge creation dynamics by showing its limits. It is necessary to reimagine this theory within a hybrid framework [...] Read more.
The emergence of artificial knowledge created by the generative artificial intelligence applications challenges the theory developed by Ikujiro Nonaka and Hirotaka Takeuchi concerning the organizational knowledge creation dynamics by showing its limits. It is necessary to reimagine this theory within a hybrid framework that integrates both human knowledge and artificial knowledge, being aware of their specific features. Several researchers have already suggested how the SECI (socialization–externalization–combination–internalization) cycle developed by Ikujiro Nonaka and Hirotaka Takeuchi can be augmented by introducing artificial knowledge next to human knowledge in each stage of that cycle. However, tacit knowledge is embodied, and it cannot be processed directly by generative artificial intelligence. Therefore, their suggestions ignore the nature and specific features of tacit and explicit knowledge, leading to non-coherent models. The purpose of this paper is to propose a new model based on the Möbius strip metaphor that contains an open SECI cycle coupled with an open artificial knowledge cycle. Knowledge is flowing continuously along the strip, converging in time toward a strange attractor. The value of the new model is given by its novelty of introducing an artificial knowledge cycle and augmenting with it the SECI model centred on human knowledge. The resulting model is more complex and allows a continuous flow of knowledge. Therefore, the organizational knowledge creation dynamics is not represented by a time-evolving spiral, but by the phase space of a strange attractor. The proposed model can be conceived as a new driving force of business sustainability. Full article
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32 pages, 1333 KB  
Article
Pricing Decisions in the Recycled Cement Supply Chain Considering Retailers’ Sales Effort
by Zihan Hu and Xingwei Li
Buildings 2026, 16(8), 1493; https://doi.org/10.3390/buildings16081493 - 10 Apr 2026
Abstract
The resource utilization of construction and demolition waste (CDW) is crucial for advancing the green transformation of the construction industry, but it faces challenges such as insufficient upstream R&D motivation and low downstream market acceptance. To investigate the impact of corporate social responsibility [...] Read more.
The resource utilization of construction and demolition waste (CDW) is crucial for advancing the green transformation of the construction industry, but it faces challenges such as insufficient upstream R&D motivation and low downstream market acceptance. To investigate the impact of corporate social responsibility (CSR) and sales effort on the recycled cement supply chain, in this study, a Stackelberg game model of a two-tier supply chain comprising a single recycled cement manufacturer and retailers is constructed. Under government subsidy conditions, four CSR sharing modes are systematically compared: no CSR (NS), manufacturer-borne (MS), retailer-borne (RS), and shared by both (TS). The results indicate the following: (1) CSR implementation reduces wholesale and retail prices while increasing sales effort, the incorporation rate of recycled aggregates, and market demand, with retailers bearing CSR yielding the most significant pull effect; (2) heightened sensitivity to sales effort incentivizes retailers to increase sales investment and encourages manufacturers to increase the incorporation rate of recycled aggregates, thereby increasing overall supply chain profits and utility; and (3) when the CSR coefficient does not exceed the critical value of 0.97, both manufacturer profits and retailer profits increase as the CSR level increases under the TS model; under the RS model, total supply chain profits and total utility reach their maximum. Corporate social responsibility (CSR) undertaken or jointly undertaken by retailers can better align economic and social objectives. This study provides theoretical foundations and practical insights for policy formulation and corporate decision-making in construction waste resource management. Full article
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38 pages, 6596 KB  
Review
Beyond Soil Health: Soil Security Underpinning a National Framework for Sustainable Australian Agriculture
by Alex McBratney, Sandra Evangelista, Nicolas Francos, Anilkumar Hunakunti, Ho Jun Jang, Wartini Ng, Thomas O’Donoghue, Julio Cesar Pachón Maldonado, Minhyung Park, Amin Sharififar, Quentin Styc and Yijia Tang
Earth 2026, 7(2), 62; https://doi.org/10.3390/earth7020062 - 10 Apr 2026
Abstract
The long-term sustainability of Australian agriculture is fundamentally constrained by the capacity, condition, availability, and governance of soil resources. Australian soils are among the oldest and most weathered globally, highly heterogeneous, and often slow or effectively irreversible to recover once degraded. Traditional approaches [...] Read more.
The long-term sustainability of Australian agriculture is fundamentally constrained by the capacity, condition, availability, and governance of soil resources. Australian soils are among the oldest and most weathered globally, highly heterogeneous, and often slow or effectively irreversible to recover once degraded. Traditional approaches centred on soil health, while valuable at paddock scale, are insufficient to address national-scale challenges related to spatial variability, data continuity, economic valuation, and policy integration. This paper examines soil security as a policy-relevant framework for supporting more sustainable Australian agriculture. Building on the dimensions of soil security (capacity, condition, capital, connectivity, and codification), we synthesise recent Australian case studies to show how soil security extends beyond soil health to integrate biophysical properties, digital soil infrastructure, socio-economic value, and governance mechanisms. Drawing on recent Australian case studies, this review identifies advances in digital soil mapping, national soil assessments, economic valuation of soil capital, stakeholder connectivity, and emerging policy frameworks, while also identifying persistent gaps in regulation, data standardisation, and institutional coordination. The paper argues that soil security can help operationalise 3-N agriculture—Net-Zero, Nature-Positive, and Nutrient-Balanced systems—by translating sustainability goals into spatially explicit, place-based decisions grounded in soil realities. By explicitly accounting for soil capacity limits, condition trajectories, capital value, information flows, and codified rules, soil security can support more realistic climate mitigation strategies, targeted nature-positive interventions, and durable nutrient security outcomes. We conclude that embedding soil security more explicitly within Australian agricultural research, policy, and governance would strengthen efforts to deliver productive, resilient, and socially legitimate food and fibre systems. Without soil security, sustainability frameworks may remain difficult to operationalise consistently; with soil security, they can be translated more effectively into measurable, place-based, and durable decisions. Full article
18 pages, 681 KB  
Article
Food-Sustainable Behaviors and Attitudes of Generation Z Consumers—Measurement and Analysis of Selected Behaviors
by Agata Balińska, Ewa Jaska and Agnieszka Werenowska
Foods 2026, 15(8), 1310; https://doi.org/10.3390/foods15081310 - 10 Apr 2026
Abstract
Food waste in households means that there is a need to recognize the possibilities of balancing activities in the field of obtaining and managing food products. Activities in this area may concern giving away surplus food to others, purchasing local and organic products, [...] Read more.
Food waste in households means that there is a need to recognize the possibilities of balancing activities in the field of obtaining and managing food products. Activities in this area may concern giving away surplus food to others, purchasing local and organic products, limiting shopping activity. Generation Z, which was included in this research, uses new media, including mobile applications, to a greater extent than other generations. The main objective of the research is to recognize and present the food-sustainable behaviors and attitudes of Generation Z consumers. The study used the analysis of source data, which was the basis for formulating four hypotheses. They were verified in empirical studies conducted using the CAWI method. The collected material was analyzed using, among others, the proprietary index of environmentally and socially sustainable behaviors (ESRBI), the Mann-Whitney test. The studies showed that respondents assessed their food behaviors as irresponsible, with women’s assessment being higher than men’s. A positive correlation was demonstrated between the use of food saving applications and the value of the ESRBI index and individual sustainable behaviors. Respondents positively assessed the initiatives of local authorities and housing cooperatives in the area of creating places for sharing food and organizing community gardens. Full article
(This article belongs to the Special Issue Consumer Behavior and Food Choice—4th Edition)
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14 pages, 458 KB  
Article
Online Psychosocial Intervention for Nursing Students Who Experienced Intimate Partner Abuse in Türkiye
by Hacer Demirkol and Şeyda Dülgerler
Healthcare 2026, 14(8), 992; https://doi.org/10.3390/healthcare14080992 - 9 Apr 2026
Abstract
Background/Objectives: Intimate partner abuse (IPA) is common among university students, including nursing students, and is linked to posttraumatic stress symptoms. Accessible online psychosocial interventions are needed to reduce trauma-related symptoms and support posttraumatic growth (PTG). This study examined the effects of an online [...] Read more.
Background/Objectives: Intimate partner abuse (IPA) is common among university students, including nursing students, and is linked to posttraumatic stress symptoms. Accessible online psychosocial interventions are needed to reduce trauma-related symptoms and support posttraumatic growth (PTG). This study examined the effects of an online psychosocial intervention grounded in social learning theory and cognitive behavioral therapy on posttraumatic stress symptoms and PTG among nursing students who experienced IPA in Türkiye. Methods: A randomized controlled trial was conducted among nursing students in Türkiye reporting IPA exposure. Participants were randomly assigned to an intervention group (n = 17) or a control group (n = 18). The intervention group received an eight-session online psychosocial program delivered individually. Assessments were conducted at pre-intervention, post-intervention, and at 1-, 3-, and 6-month follow-ups. Repeated-measures ANOVA was used, and partial eta-squared (ηp2) values were calculated. Results: The intervention group showed significant reductions in posttraumatic stress symptoms compared with the control group, with large effect sizes (p < 0.001; ηp2 = 0.402–0.676). Furthermore, significant increases were observed in posttraumatic growth, indicating large and sustained effects over time (p < 0.001; ηp2 = 0.515–0.773). Conclusions: The online psychosocial intervention effectively reduced posttraumatic stress symptoms and enhanced posttraumatic growth among nursing students who experienced IPA. However, results should be interpreted with caution due to the small sample size, and future studies with larger samples are warranted. Full article
(This article belongs to the Special Issue The Relationship Between Mental Health and Psychological Trauma)
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12 pages, 254 KB  
Article
Assessment of Public Stigma Towards People with Mental Health Problems
by Lorena Liñán-Díaz, María Desamparados Bernat-Adell, Núria Vives-Díaz and Vicente Bernalte-Martí
Nurs. Rep. 2026, 16(4), 126; https://doi.org/10.3390/nursrep16040126 - 9 Apr 2026
Abstract
Background/Objectives: This study aimed to assess public stigma toward people with mental health problems and to examine the association between stigma and socioeconomic characteristics, personal mental health history, and contact with individuals with mental health problems. Methods: This observational, descriptive, and [...] Read more.
Background/Objectives: This study aimed to assess public stigma toward people with mental health problems and to examine the association between stigma and socioeconomic characteristics, personal mental health history, and contact with individuals with mental health problems. Methods: This observational, descriptive, and cross-sectional study was conducted among the general population in Spain using a sample of 404 participants, the majority of whom were women (71%), with a median age of 38 years (IQR = 26–49); most participants (86.4%) lived in urban areas. The participants completed a self-administered online questionnaire that explored socioeconomic variables and the Community Attitudes towards Mental Illness Scale (CAMI-S, Spanish version). Non-parametric tests (Mann–Whitney U, Kruskal–Wallis, and Spearman correlation), multiple linear regression, and statistical power analyses were performed. Results: The mean CAMI-S total score was 84.89 (SD = 11.122) out of 100, indicating relatively favourable attitudes toward people with mental health problems. Statistically significant associations (p-value ≤ 0.05) were found between CAMI-S scores and variables such as gender, age, place of residence, educational level, mental health disorder, and close contact with someone with mental health disorders. The regression model revealed four significant predictors of lower stigma: identifying as female (β = 2.523; p = 0.037), having a medium or higher educational level (β = 5.061; p = 0.002), experiencing a mental health diagnosis (β = 4.535; p = 0.014), and close contact (β = 4.183; p < 0.001). Conclusions: Social stigma toward people with mental health problems in Spain appears to be generally low, reflecting positive attitudes toward community integration. Being female, having higher education, and personal or close contact with mental health problems are associated with lower stigma. Full article
(This article belongs to the Special Issue Culturally Safe and Responsive Mental Health Nursing)
25 pages, 681 KB  
Article
Triangulated Analytical Framework for A Sustainable FinTech Model: The Case of Latvia
by Zakia Siddiqui and Claudio Andres Rivera
FinTech 2026, 5(2), 32; https://doi.org/10.3390/fintech5020032 - 9 Apr 2026
Abstract
This empirical study examines how FinTech innovation is adopted, scaled, and sustained in a small and highly regulated market, such as Latvia. The triangulated analytical framework is applied in this study, integrating Rogers’ Innovation Diffusion Theory (IDT), De Meyer’s Innovation Ecosystem framework, and [...] Read more.
This empirical study examines how FinTech innovation is adopted, scaled, and sustained in a small and highly regulated market, such as Latvia. The triangulated analytical framework is applied in this study, integrating Rogers’ Innovation Diffusion Theory (IDT), De Meyer’s Innovation Ecosystem framework, and Value Chain Theory. This framework analyses the relationship between innovation characteristics, ecosystem relationships, and restructuring in the value chain. The data was collected from FinTech leaders, conventional financial institutions (banks), regulators, and associations, and was analysed thematically. Based on interviews with stakeholders, the relative advantage of Latvian FinTech lies in its flexibility, speed, and trialability; however, barriers to adoption result in complex regulation, an uneven distribution of technology in infrastructure, and differences in institutional readiness. The authors found strong collaboration among the ecosystem’s players but limited proactive regulatory engagement. This research provides a replicable model for cross-border or cross-sector analysis to assess the progress of innovation in regulatory and Environmental, Social and Governance (ESG) integration. Full article
43 pages, 1887 KB  
Article
Environmental, Social and Governance (ESG) Performance and Financial Outcomes in the Middle East and Africa (MEA) Region: A Novel Decision Support Framework
by Muhammad Ikram and Khaoula Degga
Sustainability 2026, 18(8), 3719; https://doi.org/10.3390/su18083719 - 9 Apr 2026
Abstract
The global landscape of sustainability challenges has become increasingly complex, characterized by varying regulatory frameworks and market maturity across different nations. The financial significance of environmental, social, and governance (ESG) factors is influenced by industry and firm-specific attributes. Therefore, this study employs an [...] Read more.
The global landscape of sustainability challenges has become increasingly complex, characterized by varying regulatory frameworks and market maturity across different nations. The financial significance of environmental, social, and governance (ESG) factors is influenced by industry and firm-specific attributes. Therefore, this study employs an integrated decision support framework that combines grey relational analysis (GRA) models including Deng’s GRA, absolute GRA, and a second synthetic grey relational analysis (SSGRA) with firm-level panel regressions to compare ESG and financial performance linkages across 11 Middle East and Africa (MEA) countries and industrial sectors. Furthermore, the study utilized a sensitivity analysis to check the robustness of SSGRG. Results indicate considerable variability in the relationships between ESG and financial performance across the region. The economies of the Gulf Cooperation Council (GCC) showed the most robust positive relationship between ESG factors and financial performance based on SSGRG, with Kuwait (0.82), Qatar (0.81), and Saudi Arabia (0.80) predominantly influenced by the social and governance dimensions. Conversely, a weak correlation was demonstrated in Egypt (0.54), Nigeria (0.53), and Kenya (0.56). Moreover, financials, communication services, and materials sectors exhibit the greatest integration of ESG factors into financial performance, with composite SSGRG values ranging from 0.75 to 0.78. In contrast, the information technology and energy sectors demonstrate weak association, with composite SSGRG values falling below 0.60. Furthermore, a conservative maximin analysis reveals that corporate governance in Kenya and environmental performance in Oman are identified as the weakest relationship at the country level, while governance in the information technology and energy sectors, environmental management in real estate, and social performance in consumer discretionary sectors are highlighted as weak connections. This study addresses a gap in the literature by developing a novel decision-support framework, providing fresh empirical evidence from emerging markets, and offering theoretical insights into the into influence of stakeholder and institutional factors on ESG value creation. This study provides implications for investors, corporate managers, and policymakers on sustainable finance in emerging markets and presents a decision-making framework that emphasizes ESG initiatives to enhance financial performance. Full article
(This article belongs to the Special Issue Environmental Management of Industrial Carbonization)
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17 pages, 293 KB  
Article
ESG Disclosure and Financial Analysts’ Accuracy in Saudi Arabia: The Moderating Role of the 2021 ESG Guidelines
by Taoufik Elkemali
J. Risk Financial Manag. 2026, 19(4), 275; https://doi.org/10.3390/jrfm19040275 - 9 Apr 2026
Abstract
This study explores how environmental, social and governance (ESG) disclosure relates to analysts’ forecast accuracy in Saudi Arabia, focusing on the ESG disclosure guidelines introduced by the Saudi Stock Exchange (Tadawul) in 2021. It suggests that ESG disclosure enhances corporate transparency, decreases information [...] Read more.
This study explores how environmental, social and governance (ESG) disclosure relates to analysts’ forecast accuracy in Saudi Arabia, focusing on the ESG disclosure guidelines introduced by the Saudi Stock Exchange (Tadawul) in 2021. It suggests that ESG disclosure enhances corporate transparency, decreases information asymmetry, and provides analysts with additional non-financial information that can improve the earnings forecast quality. Furthermore, the introduction of ESG guidelines is likely to enhance the consistency and reliability of sustainability reporting, thereby strengthening the informational environment of the capital market. Based on a sample of listed firms from 2017 to 2024 and employing panel regression techniques, including fixed-effects and two-step system generalized method of moments (GMM) estimations, the results indicate that a higher ESG disclosure is associated with lower analyst forecast errors, reflecting an improved forecast accuracy. The findings also reveal that the forecast accuracy increased following the ESG guidelines’ introduction and that the connection between ESG disclosure and analysts’ forecast accuracy became greater after the implementation of the guidelines. Our results demonstrate the informational value of ESG disclosure and suggest that ESG reporting initiatives can boost the quality of financial information in emerging markets. Full article
(This article belongs to the Special Issue Emerging Trends and Innovations in Corporate Finance and Governance)
14 pages, 410 KB  
Article
Validity and Reliability Analysis of the Household Water Insecurity Experiences Scale: The Case of Argentina
by Ianina Tuñón, Matías Maljar, Nazarena Bauso, Olga P. García and Hugo Melgar Quiñonez
Sustainability 2026, 18(8), 3707; https://doi.org/10.3390/su18083707 - 9 Apr 2026
Abstract
The objective is to evaluate the validity and reliability of the Household Water Insecurity Experiences (HWISE) Scale as a tool to assess the experiences of households and the Argentine population regarding insecurity of access to water. Addressing water insecurity is critical for advancing [...] Read more.
The objective is to evaluate the validity and reliability of the Household Water Insecurity Experiences (HWISE) Scale as a tool to assess the experiences of households and the Argentine population regarding insecurity of access to water. Addressing water insecurity is critical for advancing several Sustainable Development Goals (SDGs), particularly SDG 6 (Clean Water and Sanitation), SDG 3 (Good Health and Well-Being), and SDG 1 (No Poverty), given the strong links between access to safe water, health, and poverty reduction. The scale was administered as part of the Argentine Social Debt Survey (EDSA), on a probabilistic sample of 5799 households. The HWISE Scale demonstrated high reliability both overall and at the item level (Cronbach’s alpha of 0.95 at a total level and greater than 0.94 for each of the items) and criterion validity in terms of correlation with a broad set of indicators: social deprivations, sanitary infrastructure, food insecurity, and psychological health. Finally, the scale showed internal consistency, with a total omega coefficient value of 0.96, suggesting that all scale indicators refer to the same concept of deprivation in water access. In sum, the HWISE Scale applied to the case of Argentina is deemed appropriate for estimating household water insecurity. Full article
(This article belongs to the Section Development Goals towards Sustainability)
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28 pages, 860 KB  
Article
Toward a Universal Framework for Gender Equality Certification
by Silvia Angeloni
Sustainability 2026, 18(8), 3699; https://doi.org/10.3390/su18083699 - 9 Apr 2026
Abstract
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 [...] Read more.
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
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