Search Results (2,407)

In the context of the GCC, the adoption of integrated reporting (IR) remains limited, due in part to weak regulatory enforcement, a lack of awareness of the strategic benefits of IR, and a strong focus on short-term financial results. This limited reporting context presents a significant challenge for firms to credibly demonstrate their value to the market and attract potential investors, thus communicating long-term value. Given these limitations, this study considers how IR contributes to firm value, but also examines the mediating role that firm image (FI) plays in this relationship as a reputational construct representing stakeholder perspectives of a firm’s transparency and accountability. The research employs a quantitative methodology, analysing secondary data from corporate governance and integrated reports spanning 2017–2018 to 2022–2023. Findings indicate a positive and robust relationship between integrated reporting and the firm’s value, which was assessed using Tobin’s Q. The findings highlight the significant mediating role of firm image, illustrating how IR practices, via increased transparency, accountability, and sustainability, enhance firm value. This study provides significant insights for researchers, policymakers, and corporate managers, highlighting the strategic relevance of IR in the GCC region. The findings demonstrate that integrated reporting improves transparency, accountability, and sustainability, thereby assisting corporate managers in utilising IR to enhance firm image and facilitate value creation. Policymakers can utilise these insights to develop regulatory frameworks that promote integrated reporting practices, thereby enhancing transparency and sustainable growth within the corporate sector. Full article

This research aims to identify and prioritize key planning elements for the redevelopment of such housing complexes by incorporating perspectives from both experts (supply-side) and residents (demand-side). To achieve this, a hybrid multi-criteria decision-making framework was developed by integrating the Analytic Hierarchy Process (AHP) and the Technique for Order Preference by Similarity to Ideal Solution (TOPSIS). A total of 25 planning elements were identified through Focus Group Interviews and organized into five domains: legal and institutional reforms, project feasibility, residential conditions, social integration, and complex design. The AHP was used to assess the relative importance of each element based on responses from 30 experts and 130 residents. The analysis revealed a clear divergence in priorities: experts emphasized feasibility and regulatory considerations, while residents prioritized livability and spatial quality. Subsequently, the TOPSIS method was applied to evaluate four real-world redevelopment cases. From the supply-side perspective, Seoul A District received the highest score (0.58), whereas from the demand-side perspective, Gyeonggi D District ranked highest (0.69), illustrating the differing priorities of stakeholders. Overall, Gyeonggi D District emerged as the most favorable option in the combined evaluation. This research contributes a structured and inclusive decision-making framework for the regeneration of public housing. By explicitly comparing and quantifying the contrasting preferences of key stakeholders, it underscores the critical need to balance technical feasibility with resident-centered values in future redevelopment initiatives. Full article

In response to global sustainability challenges and digital transformation, this conceptual paper explores the intersection of Artificial Intelligence (AI), Human Resource Management (HRM), and Circular Economy (CE). Drawing on Resource-Based View, Stakeholder Theory, Institutional Theory, and the Socio-Technical Systems perspective, we propose an integrated framework in which AI and HRM function as complementary enablers of sustainable, circular transformation. The framework identifies enablers (e.g., green HRM, digital infrastructure), barriers (e.g., ethical concerns, skill gaps), and contextual mediators. This study contributes to sustainability and digital innovation literature and suggests practical pathways for ethically aligning workforce and AI capabilities in CE adoption. Full article

The sharing economy is considered to be a potentially efficacious approach for promoting sustainable production and consumption (SPC). This study utilizes dockless bike sharing (DBS) in Beijing as a case study to examine how sharing economy policies and business practices advance SPC. It also dynamically quantifies the environmental and economic performance of DBS practices from a life cycle perspective. The findings indicate that effective SPC practices can be achieved through the collaborative efforts of multiple stakeholders, including the government, operators, manufacturers, consumers, recycling agencies, and other business partners, supported by regulatory systems and advanced technologies. The SPC practices markedly improved the sustainability of DBS promotion in Beijing. This is evidenced by the increase in greenhouse gas (GHG) emission reduction benefits, which have risen from approximately 35.81 g CO₂-eq to 124.40 g CO₂-eq per kilometer of DBS travel. Considering changes in private bicycle ownership, this value could reach approximately 150.60 g CO₂-eq. Although the economic performance of DBS operators has also improved, it remains challenging to achieve profitability, even when considering the economic value of the emission reduction benefits. In certain scenarios, DBS can maximize profits by optimizing fleet size and efficiency, without compromising the benefits of emission reductions. The framework of stakeholder interaction proposed in this study and the results of empirical analysis not only assist regulators, businesses, and the public in better understanding and promoting sustainable production and consumption practices in the sharing economy but also provide valuable insights for achieving a win-win situation of platform profitability and environmental benefits in the SPC practice process. Full article

Introduction and Objectives: Risk-sharing agreements (RSAs) have emerged as a key strategy for financing high-cost medical technologies while ensuring financial sustainability. These payment mechanisms mitigate clinical and financial uncertainties, optimizing pricing and reimbursement decisions. Despite their widespread adoption globally, Latin America has reported limited implementation, particularly for high-cost medical devices. This study aims to share insights from designing RSAs in the form of Outcome Protection Programs (OPPs) for medical devices in Latin America from the perspective of a medical devices company. Methods: The report follows a structured approach, defining key OPP dimensions: payment base, access criteria, pricing schemes, risk assessment, and performance incentives. Risks were categorized as financial, clinical, and operational. The framework applied principles from prior models, emphasizing negotiation, program design, implementation, and evaluation. A multidisciplinary task force analyzed patient needs, provider motivations, and payer constraints to ensure alignment with health system priorities. Results: Over two semesters, a panel of seven experts from the manufacturer designed n = 105 innovative payment programs implemented in Argentina (n = 7), Brazil (n = 7), Colombia (n = 75), Mexico (n = 9), Panama (n = 4), and Puerto Rico (n = 3). The programs targeted eight high-burden conditions, including Coronary Artery Disease, atrial fibrillation, Heart Failure, and post-implantation arrhythmias, among others. Private providers accounted for 80% of experiences. Challenges include clinical inertia and operational complexities, necessitating structured training and monitoring mechanisms. Conclusions: Outcome Protection Programs offer a viable and practical risk-sharing approach to financing high-cost medical devices in Latin America. Their implementation requires careful stakeholder alignment, clear eligibility criteria and endpoints, and robust monitoring frameworks. These findings contribute to the ongoing dialogue on sustainable healthcare financing, emphasizing the need for tailored approaches in resource-constrained settings. Full article

The effective design of logistics platform business models is an important means for platform-type logistics enterprises to gain a competitive advantage. This study employs RRS Logistics as a case study to clarify the dynamic environmental mechanisms of logistics platform business models from the perspective of value co-creation and build a novel structural framework for logistics platform business models with community at their core. The research findings are as follows: First, guided by the idea of “value positioning–value co–creation–value support–value maintenance–value capture”, the conceptual framework of business models is redefined. The key steps in designing logistics platform business models, which can provide guidance and assistance for different logistics platforms, are proposed. Second, the design process for logistics platform business models should be dynamically adjusted in real time according to changes and environmental uncertainty. Third, in the process of transitioning to an ecological platform, logistics platforms’ ecosystem service clusters and ecosystem envelope are key factors in achieving a win–win scenario for all the stakeholders in the community. The case studies show that in logistics platform business model design, methods and key steps based on value co-creation could enhance the core competitiveness of logistics platforms. Full article

The integration of renewable energy into power grids is imperative for reducing carbon emissions and mitigating reliance on depleting fossil fuels. In this paper, we develop symmetric and asymmetric evolutionary game-theoretic models to analyze how user–grid cooperation in peak shaving can be enhanced by incorporating whole-process democracy (deliberative governance) into decision-making. Our framework captures excess returns, cooperation-driven profits, energy pricing, participation costs, and benefit-sharing coefficients to identify equilibrium conditions under varied subsidy, cost, and market scenarios. Furthermore, this study integrates the theory, path, and mechanism of deliberative procedures under the perspective of whole-process democracy, exploring how inclusive and participatory decision-making processes can enhance cooperation in renewable energy systems. We simulate seven scenarios that systematically adjust subsidy rates, cost–benefit structures, dynamic pricing, and renewable-versus-conventional competitiveness, revealing that robust cooperation emerges only under well-aligned incentives, equitable profit sharing, and targeted financial policies. These scenarios systematically vary these key parameters to assess the robustness of cooperative equilibria under diverse economic and policy conditions. Our findings indicate that policy efficacy hinges on deliberative stakeholder engagement, fair profit allocation, and adaptive subsidy mechanisms. These results furnish actionable guidelines for regulators and grid operators to foster sustainable, low-carbon energy systems and inform future research on demand response and multi-source integration. Full article

The architecture, engineering, and construction (AEC) industry faces challenges related to inefficiencies and fragmentation that highlight the need for advanced construction technologies and drive interest in innovative solutions such as the platform approach to design. This study assessed platform-based building design through (1) interviews with practitioners from China, Jordan, and the UK, which helped to define the platform approach in the AEC industry and the challenges involved, and (2) a residential building design simulation conducted to evaluate the potential of the platform approach. The simulated design’s materials costs, energy efficiency, and construction time were compared with those of the traditional building design. The results of the comparison corroborate the interview findings concerning practitioners’ perspectives on platform definition, benefits, challenges, and implementation. The findings also demonstrate the potential of the platform approach to enhance productivity and scalability through modularization, kit-of-parts configuration, and standardization. This research bridges the gap between theory and practice by supporting shareholder perspectives on building design and construction with the results of a simulated platform approach to a real-world design project. This research addresses the urgent need to better understand and test the platform approach to achieve material, energy, and construction time savings through collaborative and practice-informed design. Full article

The intersection of sports and natural forests and green spaces represents an emerging interdisciplinary field with implications for public health, environmental science, and sustainable land management and refers to the variety of cultural ecosystem services demanded by people from ecosystems. This manuscript presents a systematic bibliometric and thematic analysis of 148 publications for the period 1993–2024 identified through Web of Science and Scopus, aiming to evaluate the current state of research on sports activities conducted in natural forest environments. Findings indicated a marked increase in scientific interest of this topic over the past two decades, with key contributions from countries such as England, Germany, China, and the United States. Researchers most frequently examined sports such as hiking, trail running, mountain biking, and orienteering for their capacity to provide physiological and psychological benefits, reduce stress, and enhance mental well-being. The literature analysis highlights ecological concerns, particularly those associated with habitat disturbance, biodiversity loss, and conflicts between recreation and conservation. Six principal research themes were identified: sports in urban forests, sports tourism, hunting and fishing, recreational sports, health benefits, and environmental impacts. Keyword and co-authorship analyses revealed a multidisciplinary knowledge base with evolving thematic focuses. In conclusion, the need for integrated approaches that incorporate ecological impact assessment, stakeholder perspectives, and adaptive forest governance to ensure sustainable recreational use of natural forest ecosystems is underlined. Full article

The rapid proliferation of electronic waste, driven by the short lifecycle of smartphones and planned obsolescence strategies, presents escalating global environmental challenges. To address these issues from a systems perspective, this study develops an agent-based modeling (ABM) framework that simulates consumer decisions and stakeholder interactions within the smartphone reuse and recycling ecosystem. The model incorporates key behavioral drivers—privacy concerns, moral norms, and financial incentives—to examine how social and economic factors shape consumer behavior. Four primary agent types—consumers, manufacturers, recyclers, and second-hand retailers—are modeled to capture complex feedback and market dynamics. Calibrated using empirical data from Jiangsu Province, China, the simulation reveals a dominant consumer tendency to store obsolete smartphones rather than engage in reuse or formal recycling. However, the introduction of government subsidies significantly shifts behavior, doubling participation in second-hand markets and markedly improving recycling rates. These results highlight the value of integrating behavioral insights into environmental modeling to inform circular economy strategies. By offering a flexible and behaviorally grounded simulation tool, this study supports the design of more effective policies for promoting responsible smartphone disposal and lifecycle extension. Full article

Demre is one of the most important tourist destinations in Antalya province in terms of its natural and cultural heritage values, historical texture, and ecological diversity. Evaluating these potentials and managing them sustainably is of great importance. Management strategies that focus solely on improving ecological elements often fail to deliver the desired results because they tend to neglect the needs and perspectives of stakeholders. Participatory approaches are important for determining and prioritizing tourism strategies because they encourage participation and awareness, thereby facilitating the development of sustainable and effective management strategies. In this context, this study, which aims to contribute to the protection and sustainable management of tourism areas in Demre district using a participatory approach, conducted a SWOT analysis to assess the state of environmental management. Based on the data obtained, internal strategic factors scored 3415 points, while external strategic factors scored 2899 points. Ten sustainable tourism strategies were developed, primarily focusing on the SO strategy, which leverages the potential of the area by focusing on internal strengths and external opportunities, with the aim of increasing tourism opportunities in the region and developing and implementing effective management strategies. At the end of the study, tourism strategies were prioritized using the TOPSIS analysis. Full article

Promoting social equity is a global issue, and common prosperity is an important goal for human society’s sustainable development. This study is the first to examine climate risks’ impacts on common prosperity from the perspective of corporate employees, providing micro-level evidence for the coordinated development of climate governance and social equity. Employing data from companies listed on the Shanghai and Shenzhen stock exchanges from 2016 to 2023, a fixed-effects model analysis was conducted, and the results showed the following: (1) Climate risks are positively associated with the common prosperity of corporate employees in a significant way, and this effect is mainly achieved through employee guarantees, rather than employee remuneration or employment. (2) Climate risk will increase corporate financing constraints, but it will also force companies to improve their ESG performance. (3) The mechanism tests show that climate risks indirectly promote improvements in employee rights and interests by forcing companies to improve the quality of internal controls and audits. (4) The results of the moderating effect analysis show that corporate size and performance have a positive moderating effect on the relationship between climate risk and the common prosperity of corporate employees. This finding may indicate the transmission path of “climate pressure—governance upgrade—social equity” and suggest that climate governance may be transformed into social value through institutional changes in enterprises. This study breaks through the limitations of traditional research on the financial perspective of the economic consequences of climate risks, incorporates employee welfare into the climate governance assessment framework for the first time, expands the micro research dimension of common prosperity, provides a new paradigm for cross-research on ESG and social equity, and offers recommendations and references for different stakeholders. Full article

Semantic modeling of legal reasoning is an important research direction in the field of artificial intelligence and law (AI and law), aiming to enhance judicial transparency, fairness, and the consistency of legal applications through structured semantic representations. This paper proposes a semantic judicial reasoning framework based on the “Data–Information–Knowledge–Wisdom–Purpose” (DIKWP) model, which transforms the conceptual expressions of traditional legal judgment into DIKWP graphs enriched with semantics. The framework integrates the objective content of legal norms with stakeholders’ subjective cognition through a DIKWP×DIKWP bidirectional mapping mechanism, achieving “semantic justice”. Specifically, we define a DIKWP-based legal knowledge representation method and design a mapping algorithm from traditional legal concepts to the DIKWP semantic structure. To validate the effectiveness of the framework, we use a real administrative law case as an example and construct DIKWP (normative content) and DIKWP (subjective cognition) graphs to model legal rules, evidence, and various perspectives. The results indicate that the intention-driven semantic transformation mechanism can harmonize legal reasoning with stakeholders’ cognitive backgrounds, thereby enhancing the interpretability and fairness of judicial interpretation. Case analysis further demonstrates that reasoning within the DIKWP semantic space can reveal underlying assumptions, bridge cognitive gaps, and promote judicial fairness by aligning legal intentions. This study provides new theoretical and methodological support for the explainable reasoning of intelligent judicial systems. Full article

Ensuring sustainable food systems is an urgent global priority as populations grow and environmental pressures mount. Technological innovations such as genetic engineering (GE) and nanotechnology (nano) have been promoted as promising pathways for achieving greater sustainability in agriculture and food production. Yet, the sustainability of these technologies is not defined by technical performance alone; it hinges on how they are perceived by key stakeholders and how well they align with broader societal values. This study addresses the critical question of how expert stakeholders evaluate the sustainability of GE and nano-based food and agriculture (agrifood) products. Using a multi-method online platform, we engaged 42 experts across academia, government, industry, and NGOs in the United States to assess six real-world case studies—three using GE and three using nano—across ten different dimensions of sustainability. We show that nano-based products were consistently rated more favorably than their GE counterparts in terms of environmental, economic, and social sustainability, as well as across ethical and societal dimensions. Like prior studies, our results reveal that stakeholders see meaningful distinctions between nanotechnology and biotechnology, likely due to underlying value-based concerns about animal welfare, perceived naturalness, or corporate control of agrifood systems. The fruit coating and flu vaccine—both nano-enabled—received the most positive ratings, while GE mustard greens and salmon were the most polarizing. These results underscore the importance of incorporating stakeholder perspectives in technology assessment and innovation governance. These results also suggest that responsible innovation efforts in agrifood systems should prioritize communication, addressing meaningful societal needs, and the contextual understanding of societal values to build trust and legitimacy. Full article

In recent studies, public health has been considered a key stakeholder in climate mitigation and adaptation in cities since they are more exposed to the impact of climate change. Nurses represent a vast majority of public health professionals, playing a key role in health promotion that allows them to influence individuals, families, and communities in adopting healthier behaviours and decarbonized lifestyles. Therefore, the purpose of this study is to map the existing evidence on nursing interventions, which are being led or implemented to reduce the health risks related to climate change in urban areas. The present review follows the JBI methodological framework, including a search on PubMed, MEDLINE complete, CINAHL Complete, Scopus, Web of Science, SciELO (Scientific Electronic Library Online), BASE (Bielefeld Academic Search Engine), and RCAAP. Hand searched references were also considered, including quantitative, qualitative, and mixed-methods studies between January 2014 and October 2024, for a more contemporary perspective. A three-step search strategy and data extraction tool were used by two independent reviewers. Twenty-seven studies in English and Portuguese were eligible for inclusion, all targeting a population of professionals with nursing-related roles: two case studies, one Delphi panel, one descriptive study, one historical research paper, two using a methodological design format, four narrative reviews, one observational study, nine review articles, three scoping reviews, and three systematic reviews. Eight categories of nursing interventions that contribute to decarbonized lifestyles, reducing health risks in relation to climate change, were acknowledged. Nurses play a key role in empowering individuals, families, and communities, promoting climate awareness and literacy, supporting health policy change, advocating for the most vulnerable and engaging in environmental activism, using evidence-based research, and taking advantage of marketing strategies and social media. Full article