This paper presents a study on the development of the cross-curricular learning outcome (CCLO) "Ethical, environmental and professional responsibility" by the students of different Bache-lor’sDegrees taught at Universitat Politècnica de València. The work and development of this learning outcome entails great complexity, given the double dimension of responsibility that it involves. At the end of their training at the university, students are expected to show ethical, en-vironmental, and professional responsibility towards themselves and others. Interviews have been conducted with lecturers who work and assess this outcome in their subjects, most/all of them related to science and engineering. The objective was to identify the learning approach used at the different subjects to guarantee the acquisition of this CCLO by the students. A focus group has also been carried out with students to determine the importance they give to this learning outcome, and to know their degree of satisfaction with the training received. The methodology used to obtain the data from lecturers and students and to process the information to get a precise diagnosis is fully described in the paper. Results are satisfactory to some extent: most of the lecturers carry out appropriate activities and most of students achieve the expected proficiency level. Finally, recommendations are given to improve the development of this cross-curricular learning outcome.

Social Economy institutions seek to provide answers to social problems, given that they naturally have a socially responsible mission. This study aims to answer the research question: how sustainable practices, namely environmental behaviour, have been adopted by Portuguese Private Social Solidarity Institutions (IPSS) with the purpose of contributing to Sustainable Development? To achieve this objective, qualitative research was carried out in 31 IPSS, which was framed within the scope of the TFA project (Theoretical framework for promotion of accountability in the social economy sector: the IPSS case). Semi-structured interviews were conducted, with a script based on the literature review, from May to July 2019, with those responsible for the management of these entities. A content analysis was conducted, using the NVivo12 Version 12.6.0 software, which enables data to be coded and categorised, reducing any researcher bias. The results indicate that most entities carry out activities of an environmental nature, related to the reuse of materials, the recycling of waste, the sale of materials for recycling, and user awareness. Several entities expressed financial limitations to the implementation of Environmental Management Systems and their accomplishment. However, the objections presented are not impossible to overcome, according to studies presented in other countries.

This article analyses from a post-Marxist view, particularly, an ecological and gender-oriented perspective, the perception and attitudes of the Mexican people by gender, political affiliation and income level towards such current environmental issues as global warming, water shortage, water pollution and the influence of economic growth on the environment, among others. It highlights the influence of political ideology on the environment and of gender awareness on conservation and a more positive attitude towards ecological issues, despite women having usually been excluded from the administrative and decision-making arenas. A new theoretical model is proposed related to the Responsibility Footprints, a new concept more critical than the neoliberal Corporate Social Responsibility. The data for this study come from the 2012 International Social Survey Program. The results analysed brought to light some relevant questions for designing public policies that will greatly bolster initiatives to prompt better female professional involvement in the conservation of natural resources.

An increasing number of studies have proposed that corporate social responsibility (CSR) performance depends on how companies apply their resources and capabilities to implement CSR. A firm’s ability to integrate, build, and reconfigure internal and external competencies to respond to environmental changes is its dynamic capability. Implementation of CSR at the strategic level will contribute to a firm’s sustainability. However, the research on strategic CSR is incipient. This study explores possible mechanisms to investigate how dynamic capability influences the performance of strategic CSR in China. By analyzing 134 Chinese listed companies in the period 2017–2019, in this study, we found that firms with a high level of dynamic capability were less likely to adopt strategic CSR practices, and had a low strategic CSR adoption performance. The results confirmed the loss aversion channel, indicating that firms with a high dynamic capability level were loss averse and that managers had a decreasing sensibility in decision-making and allocated fewer company resources in CSR projects. These results can help companies to better understand the dynamic capability and how dynamic capability contributes to the adoption of strategic CSR and performance over time. The policy implications of the study are also discussed.

The rise of Asian and the stagnation of Western middle classes over the last thirty years have resulted in gradual convergence of income of large parts of the world’s population. Recent global crises ‐ the Great Recession and the COVID-19 pandemic ‐ have led to a decline in income and increase in income uncertainty. Rise in consumption of lower quality goods of shorter durability and an overall decline in demand and economic activity resulted as challenges to the global economy. In this paper, we argue that generational responsibility in consumption can be an environmentally sustainable response to crises which enables the economies to overcome the crisis of confidence and reaffirms community ties. As an element of long‐term orientation in consumption, generational responsibility is a cultural phenomenon dependent on solidarity within family and the wider community. It is characterized by consideration of consequences of consumption choices on the environment, and the abundance of savings and the usability of goods to be inherited by future generations. For companies, willing to revisit their traditional business models and incorporate principles of sustainability in their competitive strategies, promotion of generational responsibility can become a new source of competitive advantage and a driver of economic recovery.

At present, business strategies in SMEs (Small and medium enterprises) are crucial for consolidation in highly competitive markets, in achieving a better image and in business profitability. One of the strategies that have the most success and business success are sustainable practices and social responsibility such as: ISO 14001 and ISO 26001. The literature related to sustainable business is based mainly on the theory of resources and capabilities, and in theory based on Stakeholders. These currents state that companies should focus on profitable strategies to ensure significant and long-term results, in order to achieve organizational and financial results for stakeholders. In this work, the sample consists of 215 companies from the commerce, services and industry sectors, located in the southern region of the State of Sonora in Mexico. The objective of the work is to analyze the influence of ISO 14001 and 26001 standards on the image and profitability of SMEs. The statistical analysis of the data has been carried out through the linear regression technique by OLS (Ordinary Least Squares). The findings prove that the ISO 14001 standard is the one that most influences the improvement of the business image and the level of profitability of the SME. In addition, we discovered that ISO 26001 has a partial influence on the image and profitability of the SME.

This paper introduces a theory for the evolution of corporates in which the growth and sustainability strategies are developed simultaneously. Since the introduction of corporate sustainability, it has been an extra cost for risk mitigation and making ‘compensating’ positive impact. The world has reached a tipping point of volatility, mainly due to climate change but also by emergence of COVID-19, so that the applicability of existing corporate structures is under question and these poses high risk to the existence of our planet. On the other hand, the technology cost for sustainable investment has reached a parity in comparison with non-sustainable alternatives. Therefore, our proposed Organic Grow Theory introduces a step-by-step approach so that corporates can grow and be profitable without compromising the ability of future generations to meet their needs. It is concluded that, a new structure for corporate, called Founcorp, would be needed to direct corporates to evolve being a responsible legal entity.

This study focuses on a sample of Chinese listed companies from 2019 to 2020 to explore the relationships among corporate social responsibility, financial constraints, and financial performance. In addition, we discuss five factors affecting financial constraints. We also analyze the types of enterprises that can improve their financial performance by implementing corporate social responsibility keeping in mind the factors that lead to a high degree of financial constraint. The results indicate that: 1. The degree of financial constraints has a negative and significant impact on financial performance; 2. There is a reverse relationship between the degree of financial constraints and the effectiveness of corporate social responsibility measures; 3. Enterprises with high financial constraints (due to lower financial slack and revenue growth rates) can significantly improve their financial performance through the implementation of effective corporate social responsibility programs. 4. Enterprises with high financial constraints, caused by financial slack and revenue growth rate, can significantly improve their financial performance by implementing corporate social responsibility programs.

The current discussion about a “risk culture” in financial services was triggered by the recent series of crisis (from the US subprime mortgage crisis to the lock-in trap of central banks in the aftermath of the sovereign debt crisis). The last decade saw a long list of hybris, misconduct and criminal activities by human beings on a single or even a collective basis in banks, in the industry or in the whole economy. As a counter-reaction, financial authorities called for a guidance by a “new” risk culture in financial institutions based on a set of abstract, formal and normative governance processes. In the humanities, culture is a paraphrase for the behaviour in collectives and dynamics of organization found in human societies. Therefore, a “risk culture” should be a link between those normative guidelines and the positive “real-world” decision-making in financial services. This paper will focus on “risk culture” from the perspective of human beings interacting in dynamical and intertemporal commercial relations. In this context, “risk” is perceived by economic agents ex-ante as the consequence of the time-lag between the present and the uncertain future development (compared to a probability distribution calculated by observers ex-post). For all those individual decisions – to be made under uncertainty – future “risk” includes the so-called “normal accidents”, i.e. failures that will happen at some uncertain point in time but inevitable, and it is only the questions, when failure will happen and how to maintain function in the first line of defence. Finally, the sum of all decisions with individual responsibility for things to come is the positive economical context of a “risk culture” in the sense of the (rational) behaviour of an honourable merchant in long-term and repeated commercial relations in a merchant community, as this is a heritage of European business culture.

Based on the data of A-share listed companies in Shanghai and Shenzhen of China from 2011 to 2018 and the digital inclusive finance index of Peking University (2011-2018), this paper empirically tests the impact of digital finance development on corporate social responsibility in various provinces of China and its impact mechanism. The results show that: (1) the development of digital finance helps to promote the fulfillment of corporate social responsibility; (2) the influence mechanism of the development of digital finance to promote the fulfillment of corporate social responsibility lies in that it reduces the cost of debt financing and leads to the improvement of corporate social responsibility.(3) Further research shows that the positive relationship between digital finance and corporate social responsibility is more significant in private enterprises. At the same time, the impact is more significant in areas with poor market environment. The above research shows that the development of digital finance has a significant positive effect, which will improve the level of corporate social responsibility.

Given the contradiction between the current demands for sustainability and the way the financial system works, this paper explores in a retrospective and a prospective view the Romanian Public Finance Sustainability, highlighting the major challenges and vulnerabilities. For the retrospective part, we concentrate mainly on empirical tests on Romanian government solvency between the period 1986- 2016, by applying unit root and co-integration tests. To gain a better, general understanding of the behavior of policy-makers, in the second part we use a scenario analysis of budgetary adjustment in the short and medium run under alternative hypotheses. The results provide a formal proof that policy makers decisions face critical and complex questions and the way in which they manage fiscal stimuli have a direct implication on the sustainability of the country and on the lax implementation of fiscal policy.

This document aims to adapt the dimension of the Socially Responsible Brand Personality (SRBP), proposed by Mayorga (2017), in the midst of the Covid-19 pandemic. The interest of this work is to contribute with the management of the CSR, contributing from a communicational perspective with a tool that optimizes the construction of a socially responsible image by the different stakeholders. The results allow us to conclude that there is a structural modification of the brand personality, which can be presumed to be generated by the current environment and can be established as a pillar of CSR management in the new normality.

There is a strong need and demand from the United Nations, public institutions, and private sector for classifying government publications, policy briefs, academic literature, and corporate social responsibility reports according to their relevance to the Sustainable Development Goals (SDGs). It is well understood that the SDGs play a major role in the strategic objectives of various entities. However, linking projects and activities to the SDGs has not always been straightforward or possible with existing methodologies. Natural language processing (NLP) techniques offer a new avenue to identify linkages for SDGs from text data. This research examines various machine learning approaches optimized for NLP-based text classification tasks for their success in classifying reports according to their relevance to the SDGs. Extensive experiments have been performed with the recently released Open Source SDG (OSDG) Community Dataset, which contains texts with their related SDG label as validated by the community volunteers. Results demonstrate that especially RoBERTa achieves very high performance in the attempted task, which is promising for automated processing of large collections of sustainability reports for detection of relevance to SDGs.

Recently, both global and domestic environmental events have been occurring more frequently, bringing catastrophic consequences to humans and the environment. These adverse events have caused widespread concern among the general public. In positive terms, these devastating events could potentially enhance people’s environmental awareness, which, in turn, could instill a greater sense of environmental responsibility. This study aims to investigate how university students concern themselves with global and domestic catastrophic environmental events and to examine how global and domestic environmental concerns mediate the effect of environmental knowledge and attitudes on university students’ environmental responsibility. Students of King Mongkut’s University of Technology Thonburi in Bangkok, Thailand were selected as the participants. A simple random technique was applied to select the research participants. Questionnaire surveys with 863 students were carried out during September–October 2019. A path analysis was performed to test how global and local environmental concerns mediate the effect of environmental knowledge and attitudes on university students’ environmental responsibility. The results demonstrated that domestic environmental concerns, taken alone, contributed less to the students’ sense of environmental responsibility. Domestic environmental concerns had a stronger effect on environmental responsibility when taken together with global environmental concerns. In addition, both domestic and global environmental concerns could help transform environmental knowledge and attitudes into environmental responsibility. Only environmental attitudes had no direct effect on responsibility. These results show that domestic and global catastrophic environmental events could raise students’ levels of concern for the environment, and, ultimately, enhance their sense of responsibility to protect the environment.

In the paper, the author takes stock of the conceptual reflection and empirical studies described in the current scientific literature on responsible innovation in the context of the emergence of Responsible Research and Innovation (RRI) concept. RRI has been promoted in the European Union as a part of the Europe 2020 strategy with the objective of making research and innovation more sustainable and inclusive. As more than half of the EU’s firms declare conducting innovation activities RRI problematic becomes more relevant than ever. There remain many open questions, unresolved dilemmas and empirical white spots that call for more research in this field. This paper’s main focus is the problem of RRI acceptance as a global framework for responsible innovation and the scarcity of suitable instruments that may help industry understand and adopt this concept. The main contribution of this paper are: the critical analysis of the RRI concept and its implications for industry, proposing a concept of RRI index for innovating enterprises.

The purpose of this study is to define destination social responsibility as a multidimensional construct and examine the relationships among DSR, tourists’ emotions, and their satisfaction through the lens of corporate social responsibility. A model was empirically tested with a sample of 359 random foreign tourists caught in Hoi An, Vietnam. The results indicate that all DSR dimensions, including economic, environmental, legal-ethical, and philanthropic responsibilities significantly enhance tourists’ emotions while only legal-ethical and philanthropic responsibilities directly affect tourists’ satisfaction. The findings also confirm the mediating effect of emotions between destination social responsibility and tourists’ overall satisfaction.

The study examines the relationship between corporate social responsibility (CSR) and the corporate life cycle (CLC) of the Chinese pharmaceutical listed companies for the duration of 2010 to 2018. The firm cash flow pattern is used as a proxy for the CLC. The study results indicate that the relationship between CSR and CLC is positive and linear in all the phases of the CLC including, the introduction, growth and maturity stage. Although the relationship is smaller and more significant at the maturity phase. The research further shows that investors incorporating social responsibilities values play a key role in the firm cash flow performance (CFP) across all the firm stages. Whilst, employees espousing social responsibility tenets can only improve CFP in the decline or shakeout stages. Likewise, embedding CSR into the customers group only improves CFP at the maturity stage. Applying the lag effects lead to the same study results. The finding for the bi-directional causality indicates that although CSR can positively influence CFP, CFP is ultimately more associated with the firm unobservable characteristics rather than performance attributed to CSR. On the whole, our study results point to positive causality between CSR and CFP across all the firm life stages and the CSR has a mediating effect on each life cycle.

Cooperative organizations try to balance economic viability and Corporate Social Responsibility (CSR) management through strategic policies that involve dialogue, participation and engagement with stakeholders. To measure the impact of CSR management, the electricity sector implements monitoring processes and models, such as the Sustainability Reporting Standards of the Global Reporting Initiative (GRI), which measure contributions to the Sustainable Development Goals (SDGs) of the United Nations 2030 Agenda. This research analyses the strategic management of CSR in the 28 electric cooperatives that market electricity in Spain with the aim of determining their level of commitment to CSR and stakeholder participation in their corporate policies. The analysis is based on the descriptive-exploratory study of the whole population of electric cooperatives. The results indicate that the CSR management of most electric cooperatives is still in an emerging stage within the Value Curve. Importantly, there is a significant percentage of cooperatives that have already advanced towards the consolidating and institutionalized stages. However, most of these social-economy organizations are not developing programs that link their CSR strategies with their priority SDGs and sustainability as commitment to their community.

It is well recognised that the mining industry in South Africa is highly rated for its substantial contribution to the country’s economic growth, including employment and infrastructural development. It is also known that mining and ore processing activities potentially pose a severe threat to public health and environmental well-being, in the way operations are carried out, mine wastes are disposed of (in dumps), local communities are relocated, mine management and the mining community in general, perceive established environmental standards and etiquette. This paper examines ethical practices and norms in the South African mining industry, with particular reference to the management of tailings dams. We analyse the modes of articulation of the country’s regulatory instruments for tailings management, and review the corporate social responsibility (CSR) approach of leading mining companies. Despite decades of research and resulting recommendations on tailings management, it is concluded that current legislations are largely ineffective, level of adherence by mine management and the mining community, low, and mechanisms for compliance monitoring, weak. New perspectives on legislative issues for unsolved problems in tailings handling are put forward, and directions for future research, indicated.

This paper analyzes the main variables which determines the relation between disinformation and the youth responsibility during the last stage of Covid-19 pandemic in Spain. The document presents relevant results on this subject. At the Introduction the reader will find the theoretical framework of the following concepts: disinformation, responsibility, credibility, and youth responsibility variables. The greatest interest, considering the authors specialization, falls in communication factors. The methods applied had been the reference review of the literature found about this subject, as well as a qualitative opinion research through discussion groups with young University students from Communication Schools in Madrid, both public and private. This recent study, held in June 2021, provide a very rich material for this paper. The main results and findings are the facts of being not satisfied with the information received about Covid-19; the knowledge about their most credible sources; the connection between information and responsibility, and some of the solutions said by youth to be more responsible in this context. As a conclusion, this paper confirms the first hypothesis of considering the disinformation as a variable which causes the lack of youth responsibility. Regarding the second hypothesis it is checked that young people consider communication as a solution for being more responsible.

This research contributes to the development of theories regarding the relationship between Corporate Social Responsibility (CSR) and investment decisions. Acquisition of stock returns that exceed normal predictions depends on the successful implementation of Good Corporate Governance (GCG). This study aims to examine investors' reactions to information on CSR disclosure in several countries that are members of the Association of Southeast Asian Nations (ASEAN). Furthermore, this study also examines the role of implementing GCG in strengthening the impact of CSR disclosure on investor relations as measured by abnormal stock returns. The sampling technique used was purposive Sampling. The research was conducted on Manufacturing Companies in countries that are members of ASEAN during 2017-2019. The estimation model used to analyze data is a multiple regression model. The results showed that CSR information was able to increase investors' positive reactions. Meanwhile, GCG practice is proven to strengthen the impact of CSR information on investment decisions. Other variables involved in this study, namely audit quality, company size, debt level, and sales growth, are not proven to influence abnormal stock returns.

We examined how combinations of corporate social responsibility (CSR) activities lead to high performance in Korean companies. This study addressed two related questions to expand our limited knowledge in this area. The first was what combinations of CSR activities achieve high performance. The second was to identify how CSR activities form an interdependent system, depending on different corporate situations. Korean Economic Justice Institute index data, from 2012 to 2018, were used with fuzzy set qualitative comparative analysis, and the results revealed several effective CSR activity factor combinations under given strategies and management environments. Companies with high performance exhibit complementarity between social contribution, environmental management, fairness, and employee satisfaction. By contrast, companies with low corporate performance show no complementarity between relatively unrelated activity factors. For companies whose CSR activities lead to low financial performance, most of the causal pathways focused only on activities at the primary stakeholder level, with weak diversity of CSR activities’ combinations at the primary and secondary stakeholder levels. These results indicate not only the appropriateness of CSR activity factor combinations for companies’ strategy and management environment contexts, but also their effectiveness, and are expected to provide companies with significant implications for CSR activities.

Developing prosperous and inclusive societies requires a reformulation of the business-society nexus toward sustainability. This means that all economically motivated behaviors of firms need to also consider their social and environmental impact, and all social and environmental policies need to also consider their impact on the economy. With the Companies Act 2013, the Indian government adopted a legislative approach to reconfigure the business-society nexus. Mandating what has been considered discretionary elicited an extensive academic debate. We employ Content Configuration Analysis on 70 local and international English-language book chapters, research articles, reports, reviews, and expert commentaries published between 2013 and 2019 to develop a typology of the advantages and disadvantages associated with the Companies Act 2013. We find that, among the large set of arguments for and against the Act, specific arguments extolling its advantages concurrently appear as disadvantages in other texts. This paradox is indicative of the difficulties of satisfying stakeholder expectations, as well as the complexities corporate responsibility programs face in India. By systematizing the opportunities and challenges associated with the Companies Act 2013, we reveal how, similar to China, context and culture influence India’s socioeconomic development trajectory beyond the conventional market economy canon.

This article analyzes the emergence of partnerships between corporations and nongovernmental organizations (NGOs) through voluntary product labeling schemes. The economics, management, and business literatures are reviewed to highlight cross-checking, consistencies, and complementarities among these disciplines. The objective is to identify and analyze the motives, risks, and joint benefits of partnering via voluntary product labeling, using examples from the agri-food sector. This study is an attempt to offer a framework of corporate-NGO partnerships by showing that the drivers and risks of each partner merge because each takes a step into the sphere of the other. The main risks – namely, a loss of profitability, credibility and legitimacy – are related to the financial and existential dependency and the asymmetric information between the partners in favor of corporations, inducing an ``NGO-capture'' risk.

ABSTRACT After locavore was chosen as “the best word of the year” in 2007, its popularity increased gradually. Today great number of locavores consciously prefer locally produced food for the benefit of themselves and their community. Undoubtedly this conscious movement has its consequences in marketing discipline. Accordingly, this paper is purposed to examine the how locavore perceptions affect loyalty towards retailers that sell locally produced food. In this context, a survey was applied to people residing in Istanbul and Kocaeli districts to measure the robustness of these effects. Furthermore, attitude towards locavore is used as a control variable to reveal to what extend locavorism affects these proposed connections. According to results, for participants with low attitude, Social Responsibility and Health Consciousness variables have significant effect on local retailer shopping loyalty. However, for participants with high attitude, all independent variables proved to have substantial effect on local retailer shopping loyalty. As the first empirical study in Turkey on the subject, this paper will provide important insight to academia and practicioners due to today’s ever-increasing consciousness in green marketing.

This paper investigates if Corporate Social Responsibility (CSR) reports published by a selected group of Nordic companies are aligned with the Global Reporting Initiative (GRI) standards. To achieve this goal, several natural language processing, and text mining techniques were implemented and tested. We extracted strings, corpus, and hybrid semantic similarities from the reports and evaluated the models through the intrinsic assessment methodology. A quantitative ranking score based on index matching was developed to complement the semantic valuation. The final results show that Latent Semantic Analysis (LSA) and Global Vectors for Word Representation (GloVE) are the best methods for our study. Our findings will open the door to the automatic evaluation of sustainability reports which could have a strong impact on the environment.

Traditional travel agencies and tour operators are recognized as relevant stakeholders in the tourism distribution chain, even though their role as transforming agents in the achievement of more sustainable tourism is beginning to be accepted. This document collects the main topics and the most recent approaches from the academic literature in its analysis of Corporate Social Responsibility (CSR) practices developed by these intermediaries. The work has been structured around six recurring themes in most of the studies carried out: the new intermediaries that operate on the Internet; the role of travel agencies and tour operators in tourism sustainability; the influence of the size of the company; CSR as a disruptive innovation in this sector; the potential of the sustainable tourism supply chain; and the motivations and attitudes of the managers of these businesses when they engage with responsibility. This last topic is developed in greater detail since it is closely linked to the previous ones and dictates in most cases the meaning and function of the sustainable performance.

Managing epidemics need to unite each individual of the nations. Lockdown is an essential strategy to fatal and threatening epidemic. All of the citizens should realize that each of people has a responsibility to support the public health crisis. How to organize individual to fight against the epidemic plaque depends each of them. This essay discussed the COVID-19 pandemic relevant self-governance of community from a historical perspective in China. Self-governance of neighborhood committee and community residential office in urban and rural helped to control the COVID-19 pandemic in the communities in China. Co-operation and collective responsibility of citizens and community support is a critical condition to prevent epidemic. The community self-governance can track back Qin Dynasty in China history. It established baojia system to maintain social control for thousand years. Now, the community-based system, baojia system is becoming more autonomous for local citizenship and socialized governance in China. We reviewed a historical pneumonia plaque in North China in 1911. Chinese doctor, Wu Lien-teh (伍連德) confronted the epidemic crisis with many measures such as lockdown, quarantine, the wearing of mask, setup mobile hospitals, travel restriction, the cremation of victims, and border control. Dr. Wu made effort to establish the modern public health service in China. We think that the combination of culture background of China community with modern public healthcare system determinedly played important role to control the COVID-19 pandemic.

Quality evidence-based decisions and strategies are critical and valuable tools in strengthening health systems policies, strategic priorities action plans and comprehensive care delivery management. Our finding showed that there is scarcity of local/national and internal effective evidence-based and management strategies for informed decision making based on the disease or health epidemics nature, extend, ecological and geo-location of pandemics and epidemics crises burden and impacts. Evidence-based programs or projects are crucial in evolving pandemics and/or (Ebola, meningitis, Cholera and influenza) epidemics persistent morbidity and mortality/ case fatality reduction or prevention; as well as on poverty and inequity alleviation within the vulnerable population and citizenry over time. This paper assesses implications of evidence-based on health systems surveillance and monitoring systems, preparedness and emergency response gaps and needs in improving care delivery uptake and usefulness, coverage and effectiveness in Africa. Furthermore, the article advocates for quality, access to and uptake of knowledge-based policy-decision making and practice improvements in building efficient and standardized surveillance, preparedness and response approaches. Also, in enriching data sharing and inclusiveness through understanding the links between poverty, poor health and inequited related emerging infectious diseases epidemics in Africa. Leveraging on cumulative lessons learnt experiences and innovations in integrating participatory knowledge-based policies and approaches is paramount in fostering vulnerable population awareness and engagement, skills empowerment collaborative productivity and sustainable healthy solutions and measures. Strengthening new partnerships, alliances, and networks requires collaborative and quality evidence policy decisions, appropriate and reliable monitoring and evaluation systems approaches and strategies in improving local preparedness and emergency response capabilities against future emerging infectious diseases epidemics and fast-tracking poverty alleviation knowledge-based livelihoods and health solutions for impact. Furthermore, integrated, participative partnerships and collaborative responsibilities, cost effective and reliable evidence health financing and budget allocation, and targeted capacity development aiming at reducing and averting the burden of poverty related emerging threats and epidemics preparedness and response programs in African countries.

The past several decades have seen a shift in patient care towards digitalisation, which has ushered in a new era of health care delivery and improved sustainability and resilience of health systems, with positive impacts on both internal and external stakeholders. This study’s aim was to understand the role of digital virtual consultations in improving internal and external stakeholders’ health, as well as wellbeing among hospital doctors. A qualitative research approach was used with semi-structured online interviews administered to hospital doctors. The interviews showed that the doctors viewed digital virtual consultations as supplementary to in-person consultations, and as tools to reduce obstacles related to distance and time. If the necessary infrastructure and technology were in place, doctors would be willing to use these options. Implementing these technologies would improve the medical profession’s flexibility on the one hand; but it might affect doctors’ work–life balance if consultations extended beyond standard working hours.

Corporate social responsibility (CSR) has become increasingly important for companies in recent years. On the one hand, regulatory frameworks require the disclosure of measures for sustainable management. On the other hand, for long-term corporate success, stakeholders must be strategically engaged in the dialog on sustainability aspects. Social media, and Twitter in particular, offer the potential to foster a meaningful stakeholder dialogue on CSR topics. Due to Elon Musk's acquisition in the fall of 2022, this strategic disruption provides an opportunity to systematically capture the platform's past activities and strategies to synthesize practical information that can guide Twitter usage decision making and be used for research to serve as the basis for future comparative longitudinal studies of changes in usage. We conducted a literature review including 42 papers to contribute to the body of evidence on CSR communication strategies on Twitter across industries and countries by deriving interdisciplinary suggestions for strategic CSR-related stakeholder management. Results cover relevant CSR topics, prioritized stakeholder groups for CSR communication on Twitter and successful communication strategies for companies to obtain beneficial results, such as generating social media capital. The results contribute to the strategic planning and implementation of CSR stakeholder management on Twitter and offer starting points for future studies on social media mining and CSR communication strategies.

In relation to organizational performance measurement, there is a growing concern about the creation of value for people, society and the environment. The traditional corporate reporting does not adequately satisfy the information needs of stakeholders for assessing an organization’s past and future potential performance. Practitioners and scholars have developed new non-financial reporting frameworks from a social and environmental perspective, giving birth to the field of Integrated Reporting (IR). The Economy for the Common Good (ECG) model and its tools to facilitate sustainability management and reporting can provide a framework to do it. The present study is the first one that empirically validates such metrics on a sample of 206 European firms. Consequently, it allows knowledge to advance as it checks their statistical validity and reliability.

We introduce and analyse a simple formal thought experiment designed to reflect a qualitative decision dilemma humanity might currently face in view of climate change. In it, each generation can choose between just two options, either setting humanity on a pathway to certain high wellbeing after one generation of suffering, or leaving the next generation in the same state as this one with the same options, but facing a continuous risk of permanent collapse. We analyse this abstract setup regarding the question of what the right choice would be both in a rationality-based framework including optimal control, welfare economics and game theory, and by means of other approaches based on the notions of responsibility, safe operating spaces, and sustainability paradigms. Despite the simplicity of the setup, we find a large diversity and disagreement of assessments both between and within these different approaches.

The Coronavirus (COVID-19) pandemic has created big challenges and opportunities in Higher Education (HE). In this situation, several universities worldwide have responded with digital methods and hybrid classes in a short period of time. The aim of this paper is to show how the universities have adapted teaching methods to digital platforms in the academic year 2020–21. This case study is based on the experience of 37 postgraduate communication students in the course Business and Communication from a Communication Programme. The objective of this course was to promote the 17 sustainable development goals (SDGs) in business and following the Principles for Responsible Management Education (PRME) of the United Nations. To do this, the students provided different solutions related to the SDGs and developed a communication strategy to inform and engage the stakeholders in the companies analyzed in a hybrid class. The results show that using this methodology and working in digital platforms, students have learned the importance of SDGs through implementing specific solutions linked to the corporate social responsibility (CSR) strategy. Based on this analysis, they also developed a communication strategy showing how companies can improve society with specific actions through the lens of the SDG perspective.

The notion of hierarchy is a key characteristic of any complex system. This paper explores which notions of hierarchy are being used in the field of management and organization studies. Four distinct types of hierarchy are identified: a ladder of formal decision-making authority, a ladder of achieved status, a self-organized ladder of responsibility, and an ideology-based ladder. A social mechanism-based perspective serves to define and distinguish these four types. Subsequently, the typology is further developed by comparing the four hierarchy types in terms of their tacit/explicitness, (in)transitivity, and behavior- versus cognition-centeredness. This review article contributes to the literature by dissecting the general metaphor of hierarchy into four different constructs and their social mechanisms, which serves to create a typology of the various ways in which complex systems can be characterized as being hierarchical. This typology can inform future research drawing on any type of hierarchy.

The worldwide interconnected objects, called Internet of Things (IoTs), have been increasingly growing in the last several years. Different social media platforms and devices are continuously generating data about individuals and facilitate the technological and the social convergence of their Internet-based data and services with globalized users. These social and device-related IoTs create rooms for data breaches as such platforms provide ability to collect private and sensitive data. We assert that data breaches are fundamentally failures of access control - most users are too busy or technically ill-equipped to understand access control policy expressions and decisions. We argue that this is symptomatic of globalised societies structured by the conditions of algorithmic modernity; an era in which our data is increasingly interdependent on, and enmeshed with, ever more complex systems and processes that are vulnerable to attack. Ethically managing data breaches is now too complex for current access control systems, such as Role-Based Access Control (RBAC) and Context-Aware Access Control (CAAC). These systems do not provide an explicit mechanism to engage in decision making processes, about who should have access to what data and when, that are involved in data breaches. We argue that a policy ontology will contribute towards the development of Ethical CAAC better suited to attributing accountability for data breaches in the context of algorithmic modernity. We interrogate our proposed Ethical CAAC as a theoretical construct with implications for future policy ontology models and data breach countermeasures. An experimental study on the performance of the proposed framework is carried out with respect to a more generic CAAC framework.

The commitment of the EU to Corporate Social Responsibility (CSR) is projected in the EU law about annual reporting by businesses. Since EU member states further develop this framework by their own domestic laws, annual reporting with CSR information is not unified and just partially mandatory in the EU. Do all European businesses report CSR information and what public declaration to society do they provide with it? The main dual purpose of this paper is identifying the parameters of this annual reporting duty and studying the CSR information provided by the ten largest Czech companies in their annual statements for 2013-2017. Based on legislative research and the teleological interpretation, the current EU legislative framework with Czech particularities is presented and, via a case study exploring 50 annual reports, the data about the type, extent and depth of the CSR is dynamically and comparatively assessed. It appears that, at a minimum, large Czech businesses satisfy their legal duty and e-report on CSR in a similar extent, but in dramatically different quality. Employee matters and adherence to international standards are used as a public declaration to society more than the data on environmental protection, while social matters and R&D are played down.

The Directive 2014/95, in force in 2017, is the first European step that requires mandatory non-financial information to undertakings (all “public interest entities” with more than 500 employees). The regulation is concerning sustainability information as environmental, social and employee, human rights and anti-corruption and bribery matters and disclosure of diversity policy for board members. The study, in the strand of the regulation of accounting, part of the broader field of research into accounting regulation, contributes to the debate on the quality of regulation, in this specific case referred to sustainability disclosure. The regulation of sustainability matters is studied in literature broadly in a post-implementation phase and at national level. This research, instead, aims to analyse, through the causal chain of regulatory policy, in the ex-ante stage, the quality of the regulation and, at least, the usefulness of the normative pressure. The Oil & Gas sector is chosen as sample of the study, because it is one of the most advanced sectors in sustainability disclosure. The examination of the law, in terms of content requirements (what) and location of information (where), is the basis to apply the disclosure-scoring system, a partial form of content analysis, to the reports of the sample. The findings reveal a good level of completeness of non-financial information, however, there are some areas that have to be improved to reach the requests of the Directive. Results show also the presence of overlap between financial reports and sustainability ones. In conclusion, the regulation is useful to prompt undertakings to reflect on their reporting and so doing improve their sustainability approach.

Currently, companies and SMEs (small and medium enterprises) are looking to be more competitive. In order to achieve this, they are adopting new business models and strategies that allow them to move towards sustainability. Strategies such as CSR (Corporate social responsibility) and supply chain management have become essential for ensuring a company’s permanence and financial consolidation. The literature has stated that the theories of Stakeholders and Sustainability are fundamental pillars for the development and sustained growth of business. The purpose of this article is to examine the effects of CSR and the SC (supply chain) on innovation, image and reputation, and in turn, their influences on profitability in SMEs. This research is based on a sample of 143 companies in the city of Guaymas Sonora, in Mexico. For the analysis and validation of the results, we used the SEM (Structural Equation Modeling) statistical technique based on the variance, through PLS (Partial Least Squares) (using SmartPLS version 3.2.6 Professional). The findings show that SMEs that develop social and sustainable practices increase their level of innovation, and improve their image, their reputation, and their financial profitability. This work contributes mainly to the development of Stakeholders and Sustainability.

Purpose: The goal of the present study was to investigate chief executives’ intention and potential to create a family-supportive culture in the Brazilian context, further assessing the role of their aspirations in their employees’ perceptions. Methodology: Two researchers conducted 60 minutes of online semi-structured interviews with CEOs of seven companies of different sizes (measured by the number of employees), economic sectors, and capital structure. To complement the data gathered from CEOs, we also conducted private and individual 30-minute online interviews with three employees from each company. Findings: A total of four categories and 11 sub-categories emerged from the analysis of CEO interviews, and four categories and six sub-categories emerged from the analysis of employee interviews. Originality: The results suggest that family-supportive culture is promoted through behaviors that are consistent with the organization’s core values, as well as through commitment of the agenda and resources of the company’s leadership team.

Among the biggest challenges facing the contemporary human condition, and therefore also education, is responding to the climate crisis. The source of the crisis is assumed to be absent-mindedness, presented by Leslie Dewart as a distortion of the development of human consciousness. Dewart's poorly-known philosophical consciousness study is presented in this paper in broad outline. The problems in the study of consciousness, the most important of which are the qualitative representations – qualia – and the question of free will, are also briefly discussed. These problems are then examined transcendental analytically, with the question of what one must assume in order to allow the emergence of these phenomena. From the resulting conception of causal relationship, we proceed to the circular causality as a prerequisite for life, namely the homeostatic systems and negative feedback. An organization of action that is essential to animals and humans is presented, using William Powers’ perceptual control theory (PCT), and the role of consciousness in this organization is drafted according to the studies of Martin Taylor. Action is seen as continuous problem solving, in which negative feedback is used to bring perceptions into line with the goals. The fundamental function of consciousness is revealed as the direction and enhancement of learning. Based on PCT, it can be shown that the main practical problems in animal and, especially, human action, are related to adverse side effects of action and the resulting various conflicts. The climate crisis is a typical example of the problematic side effects of collective action. Dewart's concept of absent-mindedness can therefore be defined as an inability to responsibly account for the side effects of action. Thus, the main task of education is to forestall, through negative feedback and in cooperation with learner consciousness, absent-mindedness and the problems it causes.

Although numerous articles have been published to address drivers or barriers of corporate social responsibility (CSR), some parts of the world have received less attention. In this study, I reviewed the literature, from 2010 to 2021, to identify drivers and barriers of CSR in the the Middle East and North Africa (MENA) region and compare them with the findings in western countries. (2) Methods: For this study, I used a structured literature review method. By setting the inclusion and exclusion criteria, only 28 articles remained from selected database; (3) Results: The findings revealed some CSR drivers, such as leadership styles, profitability, reputation, moral commitment, and environmental conservation are common in both regions. There are also some differences between CSR drivers, for example religious beliefs, low concentration of ownership, and company characteristics are some of the drivers in the MENA region. Maintaining social license to operate, avoiding the risks of community opposition, pressure from the government, and consumer demand tend to be more important in western countries. Common barriers in both regions are lack of financial resources, cost, lack of CSR knowledge and awareness, and ownership concentration. This review also highlighted that lack of law enforcement, lack of stakeholder communication, lack of management commitment, lack of interests, corruption, and financial debts are some of the addressed barriers of CSR in the MENA region, while cost/benefit ratio, lack of customer interest, and lack of scientific frameworks are the special barriers in western countries. (4) Conclusions: While researchers in western countries have more focus on energy sector, there is a lack of research about drivers and barriers of CSR in the MENA region in several industries, including oil and gas.

This article explores the question of the rate of digital progress in the context of the labor market. Specific features of the current situation are indicated: temporality of socio-technological transformations, which is becoming less and less compatible with the harmonious development of man and society; the pace at which machines acquire intelligence; total devaluation of mental labor; unresolved issue of the role of man in the world of intelligent machines; the criticality of the problem of the labor market, due to its global nature, social significance and the rate of socio-technological changes. It is emphasized that these circumstances in the short term threaten the sustainable development of the global society, whose reactions to the transformation of technological and socio-economic infrastructure are significantly lagging behind. It is concluded that there is an urgent need to strengthen social responsibility, determined by the new ethics of relations between humans and machines with AI, supplemented by the primacy of the dignity of the social role of humans. The authors point out the urgent need to revise ideas about work as the main purpose of a person and about realization in the profession as the main factor that determines the self-esteem of an individual and his social status.

The concept of a Social License to Operate (SLO) has become increasingly important in the sustainability literature in recent years. Having its origins in the business discourse of the mining industry with respect to limiting opposition to mining projects, the notion of a social contract above and beyond legal requirements has since become applied across a number of different industries. Despite the concepts adoption confusion exists over the practices and outcomes of SLO, and particularly the nature of engagement. Given this situation it is surprising that not more attention to the role of marketing, and social marketing in particular, in operationalizing the concept. The paper discusses the potential of social marketing to contribute to SLO. Economic, political and social relations are complex in SLO and exchange is intricate in such relational environments. A community-based social marketing orientation is proposed as a means to improve exchange relations and enhance engagement. Seven models of SLO related social marketing models are discussed with community-based social marketing and adaptive co-marketing models being regarded as the most positive for the achievement of an SLO. Potential barriers to adoption of these approaches are noted.

Background (1) In the time of the 4th Industrial Revolution or Industry 4.0, a conglomerate of technical and social inventions, political contexts, socio-cultural circumstances, environmental policies, business models, and economic policies has emerged. Sustainability policy in theory and practice aims to deal with the effects of all these factors and to try to make decisions that ensure both social and economic development sustainably. The question is how to familiarize oneself with the current knowledge about the relationship between Industry 4.0 and sustainability?; (2) Methods: This research utilizes an automated content analysis method to analyses scientific journals, newspapers and magazines. The comparison of results of both research group shows that the scientific literature focuses more on changes in business models, production processes and technologies that enable sustainable development; (3) We found that the scientific literature focuses more on changes in business models, production processes and technologies that enable sustainable development. Newspapers and magazines articles write more about sustainable or green investment, sustainable standards and sustainable reporting. Newspapers and magazines articles write more about sustainable or green investment, sustainable standards and sustainable reporting. Newspapers, as well as some latest research journals, include articles of the COVID-19 outbreak and its effect on the economy and the environment. Indeed, the outbreak of the virus brings a new thought to the reorganization of the complex relationships between consumers, businesses and the state; (4) Conclusions: According to the comparison of the analyses of the results, it can is that the analyses of both types of literature, both scientific and professional, shows that there are common topics they write about, which are related to the field of clean production, emissions, renewable energy, climate change, sustainable investments and corporate sustainability. An urgent global issue that extends all over the world is the promotion of energy-saving technologies and reduction of carbon dioxide emissions.