This study examines whether information about the winners of the Sustainability Reporting Award (SRA) contributes to the usefulness of the information in the financial statements. This study used a sample consisting of 110 winners of SRA (SRA firms) and 110 companies that did not receive SRA (non-SRA firms) from 2008 to 2016. The study found that earnings per share (EPS), book value per share (BVPS), and earnings per share change (EPSC) are value relevant information. Results of comparison between SRA firms and non-SRA fimrs, this study found that EPS positive association with stock price and with returns for SRA firms is higher than that for non-SRA firms. Findings of this study also show that, value relevance of BVPS for non-SRA firms is higher than that for SRA firms. When mesures of Price and BVPS are transformed into natural logarithm, the value relevance of BVPS for SRA firms is higher than that for non-SRA firms. Thus, the results are sensitive to measures of the variables. The findings of this study indicate that information about the winners of SRA contributes to the usefulness of financial statements.

In European Seveso Legislation for the control of the hazard of major accidents (Directive 2015/12/UE), the Safety Management System SMS is an essential obligation for managers and the authorities are required to periodically verify its adequateness through periodical inspections at Seveso sites. One of the pillars of the SMS is the collection and analysis of documents on accidents, near misses and possibly anomalies, in order to identify weaknesses and implement continuous improvement. In Italy, for a few years, the documents, gathered from all Italian Seveso sites by the inspectors, have been archived and used for research purposes. The archive currently contains some 4000 reports, collected in five years by some 100 inspectors throughout Italy. The paper discusses in the detail the challenges faced to extract the knowledge hidden in the documents and make it usable through the design of a robust model. For this aim, Machine Learning techniques have been used as a preprocessing of the reports for extracting the concepts and their relations, organized into an entity-relation model. The effectiveness of this methodology and its potentiality are pointed out by investigating a few hot topics, exploiting the information contained in the repository.

In light of the worldwide spreading requirements related to the disclosure of non-financial information, which are aligning to the Sustainable Development Goals (SDGs) developed by the United Nations (UN) in 2015, the study aims to analyse the influence of sustainability and other non-financial reporting on companies’ engagement in earnings management practices, through a pre-post adoption of European Directive 2014/95/EU comparative analysis for firms listed on the Bucharest Stock Exchange (BSE) in the period 2015-2019. To conduct the investigation, the research involves the assessment and analysis of three earnings management metrics resulted by running multiple linear regression models on a sample of 31 companies listed on BSE. Research findings emphasise a decrease in the use of income smoothing practices by sampled companies in the post-adoption period 2017-2019, compared to the period preceding the implementation of the EU directive related to mandatory disclosure of non-financial information, 2015-2016. Thus, firms characterised by a higher transparency in terms of sustainability reporting are less inclined to engage in earnings management practices. This research complements the literature in the field of sustainability reporting and earnings management, providing empirical evidence on the significance and impact of publishing non-financial information.

Many corporations have now revised their value statements to showcase their commitment to sustainable development and green business due to the pressing issues of climate and environmental damage. Despite the importance of value statements that can direct companies to achieve sustainable goals, what kind of values can be perceived as organizational orientations to sustainability remains unknown. This study explores how the general public views the inclusion of sustainable components in value statements from the listed companies in Hong Kong by using Q-sort methodology (n = 30). Analyzing the final sample of 40 value statements extracted from 27 listed companies, we identified three factors related to sustainability, namely, Empowering business process management, Empowering customer-centric excellence, and Empowering sustainable progress. This study provides an additional component to the traditional triple bottom line by suggesting that internal operation of a company is an emerging idea to understand corporate sustainability.

Sports are framed within the context of the Olympic spirit and are, therefore, within the vision and mission of the Olympic Committee, aimed at “building a better world”. This is identified as a fundamental value and sustainability is therefore explicitly considered to be a “working principle” of this. In this research an analysis of the performance of professional European football teams publicly listed on stock markets, restating the income statements according to the Value-Added perspective is carried out. This takes into account the effective sustainable contribution in the distribution of added value with reference to the human, structural, debt, infrastructural, and risk capitals of these organisations. The Value-Added Statement is considered as a part of the broader CSR Reporting and can be traced back to the late 1970s. However, it is in widespread contemporary use and is regarded as being both a credible and a tested measure. In this paper, the authors apply a slightly modified and simplified version of this tool to these publicly listed European football clubs as a proxy for wider professional sport. This research demonstrates that, although professional sports clubs are profit-oriented, the distribution of wealth generated by the added value is unbalanced. In most cases, at least in financial terms, shareholders are the most disadvantaged and athletes are the most rewarded.

This study investigates the moderating role of information asymmetry in shaping the effect of environmental sustainability reporting on the firm value of listed manufacturing companies in Nigeria. Utilizing an ex-post facto research design, the study draws on a stratified sample of 29 manufacturing firms from a population of 43 listed on the Nigerian Exchange as of December 31, 2022. Spanning from 2007 to 2022, the study collects secondary data from annual reports, Nigerian All Share Index reports, meristem securities and register platform Admin platform and sustainability reports. Employing descriptive and inferential statistics, along with multiple regression techniques, the analysis considers Firm value as the dependent variable, Environmental sustainability reporting as independent variables, Information asymmetry (IA) as the moderating variable and Equity ratio, Return on asset and Leverage as control variables. Results indicate that information asymmetry shows a negative and significant effect on the relationship between environmental sustainability reporting and firm value. The study concluded that information asymmetry impacts firm value despite environmental disclosure efforts. The study recommends that Nigerian manufacturing companies should engage in comprehensive disclosure practices to enhance transparency and address information asymmetry through adequate stakeholder engagement. The study’s findings emphasized the need for Nigerian policy makers to enhance regulations on environmental sustainability reporting. By implementing stricter disclosure laws and standards, policy can reduce information asymmetry and foster a more transparent business environment. This could attract foreign investment and demonstrate Nigeria’s commitment to sustainable practices. Furthermore, the study also highlights the importance of transparency in maintaining stakeholder trust. Improved disclosure practices can increase public trust in the manufacturing sector, promoting corporate responsibility. This heightened transparency benefits investors and the broader community, ensuring companies are accountable for their environmental impacts, ultimately leading to better environmental stewardship and community welfare.

This paper aims to assess whether the financial performance of Portuguese companies that publish sustainability reports (SR) differs from the financial performance of companies that do not publish SR. We use two methodological procedures. First, we conducted a univariate analysis to test the differences in the financial performance according to the disclosure of SR. Second, we conducted a multivariate analysis using a multiple linear regression that explains financial performance by the disclosure of SR, as well as control variables such as sector, size, leverage, growth, and liquidity. Findings indicate that financial performance of companies that disclose SR does not significantly differ from the financial performance of companies that do not disclose SR. The results are robust to both methodological procedures, as well as to the sample split by sectors.

We introduce the Transformation Flower Approach (TFA), a Theory of Change that attends to multiple value creation and institutional change as a dual design challenge. We highlight how the TFA integrates social scientific theories and models relevant for transformative change (in particular focusing on pathways, leverage points, governance, power, and values) and demonstrate its practical value by an application to the ongoing transformation of the Dutch food system. By providing a holistic, transdisciplinary and practically relevant approach that aims to support new social contract formation, the TFA goes beyond other transformative change approaches. Based on the notion of pathways, it offers a toolbox that aids in working towards desired futures, involving both incumbents and challengers in an effort to harness untapped yet proximal potentials in a forward-looking way. By embracing an innovation approach, it not only promises to circumvent resistance to change, but also serves as a step-by-step approach to identify options for multiple value creation and effective cooperation. We demonstrate the analytical and practical value of the TFA by discussing action perspectives at various levels and scales in the context of the Dutch food system transition, including (1) area-oriented approaches, (2) acceleration agendas for specific transformation pathways, and (3) actor-specific transformation flowers. In developing these, we emphasize the importance of interdependencies between leverage points. Our approach helps to identify opportunities to link transformative options (the what), actors (the who) and levers (the how) in dynamic interaction to embark on transformative pathways.

This study examines the impact of executives implicated in fraud on firms' investment decisions using AAERs in the US, aiming to address the underexplored aspect of rationalization within the fraud triangle. Executives implicated in fraud often display abnormal attitudes to justify accounting irregularities, prompting an investigation into how abnormal investment decisions are used for rationalizing fraud, given their critical role in a firm's long-term sustainability. Analysis of AAERs spanning from 1981 to 2013 reveals that implicated executives, particularly CEOs and CFOs, tend to make abnormal investment decisions, and that collusive fraud exacerbates this behavior. Notably, such executives lean towards overinvestment, particularly in R&D expenditures, to hide or justify fraud; the duration of fraud amplifies its impact on investment decisions. By shedding light on the rationalization aspect of the fraud triangle, this research contributes valuable insights for investors, regulators, and academia emphasizing the significance of public disclosure of fraud to enhance transparency in capital markets and the importance of ethics-focused education in accounting to prevent corporate fraud.

The intersection of pedagogy and business models offers a compelling framework for enhancing educational outcomes through strategic innovation and operational efficiency. This is the first study that explores integrating value-based business models into pedagogy, proposing four models: Value Positioning (critical thinking, AI-oriented), Value Delivery (actionable thinking, inquiry-oriented), Value Capture (analytical thinking, sustainability-oriented), and Value Propo-sition (creative thinking, project-oriented). These models aim to foster student engagement, op-timize resource allocation, and drive institutional growth, aligning educational objectives with market demands to prepare learners for future workforce challenges. For instance, Business An-alytics courses, under the Value Delivery category, emphasize actionable thinking. It secures low to middle-level jobs but lacking global decision-making power in value positioning for Finland and the UK. Integrating principles of customer-centric design, continuous improvement, and competitive differentiation, educational leaders can create responsive and impactful learning environments. Value-based business models enhance educational practices by providing a structured and quantifiable approach to improving teaching and learning outcomes. A symbiotic relationship between pedagogical theories and business strategies can lead to innovative educa-tional practices, improved student graduation outcomes, and sustainable success for institutions and countries. This alignment ensures educational programs remain relevant to current market needs and adaptable to future challenges and opportunities.

This paper presents and discusses the pedagogical implication of teaching Shared Value, presenting a case study about a contamination lab namely the case of the Shared Value Living Lab (SVLL) which took place at the University of Torino (UniTO) in Italy. The paper analyzes the pedagogical side of CSV (arguments, topics, learning methodologies, etc.) in the framework of recent theories and approaches of teaching sustainability in business school and in the cooperation between industry and academia, as well. Our research methodology relies on the analysis and comparison of one case study under an intrinsic as it enables researchers to find “interactivity” and connectedness between the individuals participating. The SVLL case is an interesting example of co-creation of social value between academia and its stakeholders. First, it represents an inclusive project linking society and business; second, SVLL acted as a hub putting in contact different interlocutors; third, SVLL training stimulated the acquisition of soft skill in students (interviews, managing relations, represents the project outside university, explaining the project to people, research curiosity) through contamination activities. With our study, we demonstrate the change in students participating in the SVLL may not only be cognitive but also affective, making students feel hopeful, empowered and liberated, and ready to contribute to a more profound change towards the vast array of pro-sustainability behaviors.

This study investigated the impact of sustainability reporting on financial performance, with a focus on companies in the Turkish food, beverage and tobacco and textile, wearing apparel and leather sectors. The sustainability reports of 48 companies listed on the Istanbul Stock Exchange for 2022 were studied, and the quality of sustainability practices was determined by using a general index (Sustainability Reporting Disclosure Quality Index (SRDQI)) and three partial indices (Environmental Disclosure Quality Index, Social Disclosure Quality Index, and Corporate Governance Disclosure Quality Index (CGDQI)). To analyze the relationships between financial performance and sustainability practices two types of regression models were developed, based on which eight models were directly examined. The results indicate the complete absence of a statistically significant impact of SRDQI on all financial performance measures used. Among the partial indices, only CGDQI has a significant positive effect on the Assets Turnover Ratio. An analysis of the influence of control variables shows a multidirectional dependence of individual financial performance measures on the size of companies, their age, industry affiliation, as well as on the structure of capital used. Finally, this study provides directions for improving the institutional environment of sustainability reporting for Turkish companies.

Metaverse has become an emerging trend for both academia and industry, and it seems to concern the next generation of the Internet. Although it is still in its grassroots, metaverse is estimated to bring disruption to people’s lives. One of the effects concerns the generation of new value oppor-tunities that don't exist in real life. These new types of value as well as their impact on people's lives must be explored. In this respect, this paper utilizes literature evidence to define the value types of metaverse, which are circulated with experts from the focus group on metaverse of the Interna-tional Telecommunications Union. Results uncover economic, public, and social values that metaverse generates, which can ensure its financial viability and the community's social sustaina-bility. The economic value sources come from both the industrial and the commercial sectors, while the public values concern citizen empowerment and government efficiency. The social values of metaverse concern employment growth, and the provision of immersive experiences in enter-tainment and education environments. Finally, this paper critically reviews their role for envi-ronmental, economic, and social sustainability. The literature review indicated that metaverse can on the one hand, enhance sustainability but on the other hand, it can cause environmental impact.

(1) Background: The definition of value addition is based on the process or processes which are used to transform physically the initial raw material in the final food or non-food article. Diversification can enhance the possibility of increased gains. The aim of this work is to give a reliable description of value addition when speaking of coconut-based beverages among all possible derivatives; (2) Methods: a systematic review of main papers on the argument has been critically examined and discussed; (3) Results: Processing degree is a consequence of consumers’ requests. Three different drivers for value addition have been considered: packaging, durability, and size options; sensorial features; and sustainability. Results of this investigation have highlighted the added value of several products because of recyclable packaging materials, intermediate or long durability expectations, different available sizes, and good or excellent sensorial performances; (4) Conclusions: There are different value-added coconut-based beverages with interesting perspectives. On the other side, sustainability and eco-friendly policies may be a problem for those products which are produced similarly to non-coconut based beverages. The opportunity of certified organic and/or fair-trade products could help the industry of coconuts in the next future. More research is still needed in this ambit.

As a typical form of value co-creation, crowdsourcing has been increasingly applied by firms to generate business value. By engaging a crowd, a platform, and other stakeholders, a crowdsourcer can foster the co-creation of a portfolio of value for diverse stakeholders. In analyzing the value co-creation in crowdsourcing, we propose a framework by combining the theories and frameworks in value co-creation and crowdsourcing. The framework examines the key stakeholders, joint purpose, engaged value co-creation processes, contributions, bidirectional relationships of the engagement, and perceived value, exhibiting a holistic view of the value co-creation in a crowdsourcing project. Results of the analysis reveal the business performance of the crowdsourcing project and identify areas of improvement regarding business sustainability. This is a major theoretical contribution of this study. The research design applied a case study approach to empirically investigate a crowdsourcing project. Both the theoretical and practical implications are discussed.

Keywords: Forest management; sustainability; FSC; PEFC; research; market share

Offshore grids can have a key role in the transition of the energy system to sustainability. Although they require extensive infrastructure investments, they open up for the exploitation of additional resources and may be important to provide for part of the increasing electricity demand driven by sector coupling. This paper quantifies the socio-economic value of offshore grids and identifies their major drivers, performing energy system optimization in a model application of the Northern-central European energy system and the North Sea offshore grid towards 2050. The increasing wake loss with the size of hub-connected wind farms is integrated in the modelling. We find that without sector coupling no offshore grid may develop, and that the higher the level of sector coupling, the higher the value of offshore grids. Therefore, it can be strongly stated that offshore grid infrastructure development should not be discussed as a separate political topic, but seen in connection to sector coupling.

The perceived poor performance of publicly traded companies on their sustainability commitments and the quality of sustainability reporting has prompted stakeholders to consider the economic, environmental, and social impacts of corporate activities. Economic activities have led to various threats in the form of climate change, pollution, greenhouse gas emissions, natural disasters, and other issues that have negatively impacted the environment and stakeholders. Companies are expected to report to stakeholders on their sustainability performance, but reality proves that present reporting falls below stakeholders’ expectations mainly due to its still voluntary nature. The present study aims to provide a literature review of the relationship between sustainability reporting and the role of companies governance, especially observing if climate change requirements and energy-needed changes are being accounted. Results highlight mixed evidence for the influence of board governance attributes, providing interesting insights for research advancement. The study has practical implications for businesses, regulators, governments, and other stakeholders in their policy deliberations and investment decisions. Further empirical studies are recommended to re-examine sustainability reporting using the variables identified as important factors and gaps in this study and other board characteristics to improve the generalizability of the results.

ICT and digital technology adoption, sustainable development, community empowerment and local wisdom and destinations uniqueness are keywords that will be further explored in the de-velopment of tourism villages in Kenderan as the most importance of tourism destinations de-velopment from the village level. Therefor this research is aimed at developing suitable model for post smart or wise tourism village through proposing Culture and Tradition Festival and the application of a circular economy. Circular economy development in tourism villages focuses on the application of sustainable production principles in the tourism value chain, namely in creating tourism experiences together with tourists (co-creation of experience) and integrated in a tourism system that supports environmental sustainability. This research is applied research conducted with a sequential mixed method research by conducting qualitative research through expert judgment and quantitative research by circulating questionnaire to tourists visiting Kenderan village, while the collected data is analyzed by Structural Equation Modelling to see the rela-tionship between variables. The results of this research show that creative event as the locality aspects of tourist village, digital competence, and sustainability practice are the building blocks of post smart tourism village, while digital competence and sustainable practice have significant mediating effect of locality on post smart tourism village. To make tourism village possesses sustainable competitive advantages, the village must explore and promote its locality aspects to differentiate its tourist village by identifying the valuable, rare, inimitable and non-substitutable tourism resources. The implication of this research is that to develop smart tourism destination wiser and distinctive, tourist village should explore their local values and resources, embed them into its tourism basic components and core resources, and co create, distribute, deliver and promote it to global market through technology adoption and global sustainability value.

Manufacturing organizations shall recognize sustainability as a business occasion to capitalize on, rather than an undesirable pressing situation. Still, empirical evidence shows that this opportunity is hard to capture and communicate in global strategic decisions, through planning by tactical management, to daily operational activities. This paper systematically reviews the modeling challenges at the crossroad of value and sustainability decisions making, spotlighting methods and tools proposed in literature to link sustainability to customer value creation at strategic, tactical and operational level. While statistical results show that the topic of sustainability and value modeling is trending in literature, findings from content analysis reveal that recent attempts to promote a value-based view in the sustainability discussion remain at a strategic level, with most of the proposed indicators being suited for managerial decision-making. The lack of support at operational level points to the opportunity of cross-pollinating sustainability research with value-centered methodologies originating from the aerospace sector. The Value Driven Design framework is proposed as main hub from which to derive models supporting engineers and technology developers in the identification of win-win-win situations, where sustainable improvements are aligned with business advantages.

Urban areas face daunting economic challenges that have increased in scope in recent years. At the same time, cities provide for opportunities for growth and value creation. The interplay of these challenges and opportunities represents the area of intervention for policymakers and researchers. However, the traditional approach to urban policy, deriving from the managerial and economic policy theories, shows difficulties mainly related to the capacity to counterbalance the interests and expectations of a multitude of stakeholders participating to the value co-creation process and to bring all different components to synergically contribute to the sustainability of the system. The Author proposes an innovative approach to urban public policy, by adopting the theoretical corpus of the Viable Systems Approach ("VSA"). Urban planning will be particularly analysed, as systemic components of urban areas, with the aim to investigate the decision-making processes for an integrated, efficient, effective and sustainable management of the territory as a multidimensional, multisectoral and multi-stakeholder entity. By recovering different settings, the VSA intends the co-creation of value as the capacity of the viable systems to increase its surviving chances in its own context. The value derives, first of all, from the strategic decisions aimed at finding both dyadic and context consonance. Through its strategic decisions, the Governing Body of the territory develops a specific system as the overall synthesis of all possible systems organised within a specific area, identifying pattern of development agreed by the several stakeholders of the territory. In the dynamics of value co-creation in systemic multi-subjective organizations, where the level of complexity is particularly significant, the research for consonance among different stakeholders is particular important in order to achieve the most value for the territory. In this respect, the VSA may constitute a valid tool, helping to find the necessary capacities to imagine evolutionary paths towards new competencies.

Chitin/chitosan and collagen are two of the most important bioactive compounds with applications in the pharmaceutical, veterinary, nutraceutical, cosmetic, biomaterials, and other industries. When extracted from fish and shellfish non-edible parts, by-catches, and invasive species, their use contributes to a more sustainable and circular economy. The present article reviews the scientific knowledge and publication trends along the marine chitin/chitosan and collagen value-chains and assesses how researchers, industry players, and end-users can bridge the gap between scientific understanding and industrial applications. Overall, research on chitin/chitosan remains focused on the compound itself rather than its market applications. Still, chitin/chitosan use is expected to increase in food and biomedical applications, while that of collagen is expected to increase in biomedical, cosmetic, pharmaceutical, and nutritional applications. Sustainable practices, such as the reuse of waste materials, contribute to strengthen both value-chains; the identified weaknesses include the lack of studies considering market trends, social sustainability, and profitability, as well as insufficient examination of intellectual property rights. Government regulations, market demand, consumer preferences, technological advancements, environmental challenges, and legal frameworks play significant roles in shaping both value-chains. Addressing these factors is crucial for seizing opportunities, fostering sustainability, complying with regulations, and maintaining competitiveness in these constantly evolving value-chains.

This study assesses the alignment of Singaporean companies’ sustainability reporting with the newly introduced International Financial Reporting Standard S1, a global framework for sustainability-related financial disclosures. Given Singapore’s role as a major financial hub, understanding the extent to which local companies comply with this standard is critical to promoting transparency and accountability in sustainability practices. The study was conducted in two phases: the first phase was to summarize the timing of different countries’ preparations for the implementation of the IFRS S1 standard, as well as their attitudes. The second phase was a content analysis of the sustainability reports of 70 listed companies. The findings show that while companies are generally proactive in reporting governance, strategy, and metrics, they fall short in risk management disclosure, which is an important requirement of IFRS S1. This gap highlights the challenges companies face in incorporating comprehensive risk management practices into sustainability reporting. This study provides a reference for improving future sustainability reporting and encourages companies to align more closely with IFRS S1 to meet investors’ growing demand for transparent and standardized sustainability disclosures.

Kei-apple (Dovyalis caffra L) is an indigenous fruit tree of southern Africa. It is currently found in the dry, wooded grassland and forest edges of the arid and semi-arid regions of the world. Existing literature have mainly focused on the medicinal and nutritional as well as phytochemical characterization of Kei-apple. Thus, this review highlights beneficial economic prospects of Dovyalis caffra and its contribution to the economic prosperity. It is a drought tolerant plant with diverse uses such as income from the sale of the fruit, cultivated as a fence or to form an impenetrable hedge while the leaves are used for nutrient leaching prevention, fodder and compost making. The trunk of Dovyalis caffra serves as a good source of hard wood for fuel, house building and furniture making. It is also a good apicultural fruit tree and an excellent habitat and fertilizer derivation agent for farming activities. Considering the multidimensional effect of poverty and the food insecurity on many rural communities globally, there is a need to explore the potentials by encouraging the cultivation of Dovyalis caffra to assist with reducing unemployment, food insecurity and income-poverty problems in the arid and semi-arid areas of the world.

ESG (Environmental, Social, and Governance) responsibility fulfillment increasingly affects enterprise valuation. Although researchers debate about the precise effects, the prevailing view suggests a linear relationship between ESG performance and enterprise value. This study introduces a novel ESG responsibility performance metric through the Regulated Intermediary Model to delve into this relationship within the Chinese context. Our findings reveal an inverted U-shaped relationship between ESG performance and enterprise value, with financing constraints having a significant moderating effect. These findings remain robust after employing instrumental variables to mitigate potential endogeneity. Heterogeneity analysis demonstrates that this inverted U-shaped relationship is particularly pronounced in non-polluting and non-state-owned enterprises. Moreover, a comparison between equity and debt financing mechanisms underscores that improved ESG performance is associated with lower cost of equity financing, thereby enhancing enterprise value. Financial institutions are encouraged to leverage innovative financial instruments to diversify enterprise financing channels and alleviate financing constraints of enterprises that fulfill their ESG responsibilities.

The Textile and Clothing (T\&C) value chain is one of the most polluting in the world and one that produces the most waste. It is, therefore, important to encourage the Circular Economy (CE) model in this sector, to reduce pollution and mitigate the effects of waste production, and consequently increase environmental sustainability. For that, the involvement of the final consumer is essential. And, the final consumer's use of an Eco-gamified application for registering and promoting Consumer-to-Consumer (C2C) and Consumer-to-Business (C2B) activities, which extends the life time of textile products, is of utmost importance. In this article, we survey gamification frameworks for analyzing system design level techniques that enable engaging the final consumer in the CE process. Then, we select and use one of such frameworks, Gameful Design Heuristics (GDH), for defining the gamification structure needed to implement on a Business-to-Consumer-to-Consumer (B2C2C) context of a circular economy. As result, we present a B2C2C circular business process model for the T\&C value chain, and propose the design model of a gamified platform for the final consumers, which allows them to register the C2B and C2C activities, from the circular value chain's business process, and benefit from a game-like experience. All model features have been mapped to GDH framework heuristics, validating that it is possible to support a set of defined heuristics of applied gamification for promoting CE in the T\&C value chain.

The devastating effects of COVID-19 permeates virtually all aspects of life across geographic boundaries. As the lockdown is eased, and reinstated, across many parts of the world, attention is now shifting towards how to navigate the ‘now normal’ rather than the ‘next normal,’ of doing business with a view to achieving sustainable development. This study highlights some of the challenges and opportunities for micro, small, and medium enterprises (MSMEs) in times of crisis such as COVID-19. Conceptual by orientation, the study provides a broad overview of trends in crises times, drawing upon a range of qualitative accounts. The overarching message is the current direction of travel for MSMEs in sustaining their bottom-line, not after the crisis, but at this particular moment in time. The study highlights some implications for ‘pivoting,’ in order to cushion the impact of the pandemic on efforts to capacitate MSMEs in leveraging value co-creation with the consumers. The implications of the here and now are discussed.

Addressing the urgent sustainability challenges in the wine industry, this study explores the efficacy of sustainability-oriented innovations (SOIs) and smart farming technologies (SFTs) across wine value chains in Cyprus and Italy. Employing KPIs for a rigorous assessment, the research delves into the environmental, economic, and social impacts of these technologies. In Cyprus (SIP7), the integration of digital labelling and smart farming solutions led to a substantial reduction in pesticide usage by up to 75% and enhanced the perceived quality of wine by an average of 8%. Italy's SIP10 witnessed a 33.4% decrease in greenhouse gas emissions, with an additional benefit of a 5.3% improvement in intrinsic product quality. Notably, SIP10 also introduced a carbon credit system, potentially generating an average annual revenue of €4,140 per farm. These findings highlight the transformative potential of SOIs and SFTs in promoting sustainable practices within the wine industry, demonstrating significant advancements in reducing environmental impact, improving product quality, and enhancing economic viability. The study underscores the critical role of innovative technologies in achieving sustainability goals and provides a compelling case for wider adoption within the agricultural sector.

Brand communication and supply chain management are critical components of value co-creation in B2B markets, yet their interplay and implications remain underexplored in current literature. This qualitative study investigates how these elements synergistically contribute to mutual value creation among businesses. Through semi-structured interviews with senior executives and managers from diverse industries, key insights were gleaned regarding the strategic alignment of brand communication strategies with supply chain practices. Findings underscore the importance of authenticity, transparency, and consistency in brand messaging to build credibility and foster stakeholder trust. Supply chain management emerged as pivotal in supporting effective brand communication, facilitated by advancements in AI, blockchain, IoT, and cloud computing, enhancing operational efficiency and responsiveness across global networks. Entrepreneurship and emotional intelligence were identified as crucial drivers of innovation and collaboration within B2B contexts, augmenting organizational agility and resilience. Furthermore, the integration of sustainable practices within supply chain operations was found to enhance brand reputation and mitigate risks associated with environmental and ethical considerations. The study highlights actionable insights for practitioners, emphasizing the strategic integration of brand communication and SCM capabilities to navigate complexities, capitalize on emerging opportunities, and foster sustainable growth. This research contributes to a deeper understanding of the multifaceted dynamics shaping B2B interactions and provides a foundation for future research endeavors. By aligning brand communication strategies with SCM practices and leveraging technological advancements, businesses can enhance competitive advantage, cultivate enduring relationships with stakeholders, and achieve sustainable success in a dynamic global marketplace.

Though innovations for sustainable management of natural resources have emerged over time, the rising demand for nature based health solutions and integration of endemic flora into global value chains could have adverse impacts on ecosystems. The ecological risks in the exploitation of wild medicinal plant resources are exacerbated by a myriad of agrotechnological risks and challenges that highly constrain their domestication. Successful exploitation and commercialization of medicinal plants thus require a clear understanding of their demand and production systems or value chain analysis. Accordingly there is need for innovative approaches towards their integration into global value chains. Since quality and safety, traceability, certification, as well as, consumer tastes and preferences are critical drivers in purchasing decisions by global consumers, they are inadvertently exploited to weaken Indigenous knowledge (IK), undermine common property rights and entrench value chains that favour a few elite buyers. This tend to create pervasive incentives for overexploitation of medicinal plant resources and environmental degradation. Potential solution lies in the recognition of drivers of vulnerability to environmental degradation and the innovative use of policy bricolage, feedback loops and interactions between knowledge, power and agency on one hand, and collective action and property rights institutions on the other hand. We conceptualise a framework that can mediate a transformational agenda and enhance systematic understanding of sustainability lenses in endemic medicinal plant resources value chains. This could in turn strengthen IK, enhance collective action and promote participation of local actors with positive impact on the utilisation and integration of endemic medicinal plant resources into global value chains.

This study presents a comprehensive examination of the transformative potential of Islamic finance in advancing sustainable development goals (SDGs). It underscores the unique position of Islamic finance, with its ethical and moral foundations, to contribute significantly to environmental sustainability, social equity, and economic development. The paper highlights innovative financial instruments like Zakat, Waqf, and green Sukuk, which not only align with but also actively promote SDGs. Through a multidisciplinary approach, it advocates for a paradigm shift towards integrating sustainability into the core of financial systems. The analysis includes challenges in harmonizing Human Development Indexes (HDIs) with Ecological Footprints (EFs), proposing strategies for sustainable development, ecological conservation, and educational reforms. This study is pivotal for policymakers, financial institutions, and educators, providing a roadmap for leveraging Islamic finance towards achieving a balanced, sustainable, and inclusive global economy.

Corporate sustainability reporting, also known as Triple-bottom-line reporting, involves reporting nonfinancial and financial information to a broader set of stakeholders than just shareholders and seek to fortify an organization’s ability to manage key risks. The current case is that, the quality, rigor, and utility of sustainability reporting remains contentious with concerns about the suitability of the criteria or standards used to prepare the reports. Despite the rapid increase in the number of companies around the world adopting Global Reporting Initiative standards, little is known about the extent of practice of corporate sustainability reporting in public universities in Kenya. The study selected five universities that had their 2017-18 audited financial reports available online for the readers, which served as the main source of secondary data. The guidelines on corporate sustainability reporting was derived from literature review, which provided key indicators upon which the data from each university was evaluated. It was observed that almost all the institutions recognize the critical role of both internal and external independent audit of financial statements. In conclusion, financial reporting sustainability is guided by strict compliance to the factors of sustainability.

This paper explores decision analysis on product integration of family security services and residential fire insurance in the London and Taiwan markets by using the proposed mathematical models for counting sustainable value. This paper shows the five main different results between London and Taiwan markets with ten different parameters of the family security market, to find out the optimal number of family security integrated services for each security company in London. The improvement of the risk aversion effect based on risk and financial management will enhance the market share of the private security industries in the London and Taiwan markets. The results of this research can serve as a reference for the decision-making of private security industries on product integration under sustainable value consideration. The research findings highlight the potential benefits for both the private security industry and the insurance industry in their design and negotiation for product integration to improve both of business operation and achieve corporate social responsibility goals to match the sustainability in the future.

The apparel manufacturing industry's growth over recent decades has heightened concerns about its environmental impact, including resource use, energy and water consumption, waste generation, chemical disposal, and greenhouse gas emissions. Companies have responded by initiating environmental actions and enhancing legitimacy through environmental disclosures. This study examines the nature of these disclosures among Sri Lankan apparel manufacturing companies to understand corporate priorities and identify areas for reporting improvement. Publicly available data from web pages and standalone reports were analyzed using content analysis. Findings indicate that only 23% of registered companies disclose environmental performance, while 60% of key industry players provide higher levels of transparency. Disclosures cover greenhouse gas emissions, carbon footprint, renewable energy, energy and water use, waste management, biodiversity, and environmental certifications. Key players offer detailed information on specific areas like carbon footprint, energy use, and waste management. This study highlights the need for more comprehensive and transparent environmental reporting to promote sustainable practices within the Sri Lankan apparel industry.

The hospitality industry is a major segment of Tourism which is in turn a main economic contributor for instance for Small Island Developing States (SIDS). Sustainable tourism practices are promoted worldwide by international organizations like the United Nations World Tourism Organisation (UNWTO) to assist different countries. Varied frameworks such as the Global Reporting Initiative (GRI), the Sustainable Development Goals (SDGs), United Nations Global Compact (UNGC) and environmental indices and management systems such as ISO 14001 are common assessment tools for environmental sustainability. This research reviews the relevance of incorporating environmental and socio-economic factors within hotel operations which may lead to improved transparency, and operational effectiveness while guaranteeing adherence to sustainability within the hotel business. Accordingly, a comprehensive review of environmental sustainability assessment in hotels was carried out. A comprehensive analysis of research articles published between January 2000 and January 2023 by reputed databases ranging from Google Scholar, Scopus, and others, were used to conduct the literature review. A total of 38 papers were examined adhering to the PRISMA standards and it is worth noting that a significant increase in interest emerged from 2018, especially in Europe and Asia. The review reiterated the relevance and need to use relevant assessment methods and tools that aid in implementing sustainable development strategies to promote tourism-dependent economies, particularly in Small Island Developing States (SIDS). It additionally provides valuable knowledge for future directions, whilst improving research methods and incorporating innovative technologies. These advancements are essential as they may guide policy decisions to protect the environment in the hospitality industry.

The build-up of greenhouse gases (GHGs) is causing warmness in the Earth’s atmosphere, resulting in climate change. The transport sector is one of the active members of GHG emissions and it is imperative to use sustainable transport sources to control climate change. The measure aims to encourage citizens to stop using their private vehicles as their choice of transport and instead opt for joint sustainable mobility during traveling. In this study, a quantitative research method was used and data were collected from a sample of 410 respondents through questionnaire. On the other hand, study also took a simulation-based (N=10000) sample size of private vehicle data. The data were analyzed using structural equation modelling. The results revealed that sustainable transportation, climate change technologies and electric rail vehicles reduce climate change in the ecoregions of China. We conclude that sustainable transportation policies could be formulated and implemented to reduce climate change. In response to the research results, it is recommended that, since climate change is a multi-level governance issue and the outdated pyramidal transport industry models must be shifted to a sustainable transportation system model.

This article conceptualises the link between firms’ value chains and distribution networks and the requirements for double materiality assessments in contemporary reporting regulations worldwide. The new European Sustainability Reporting Standards (ESRS) and the standards for sustainability reporting issued by the International Sustainability Standards Board (ISSB), called IFRS S1 and IFRS S2, require companies to report their own direct (scope 1) and indirect (scope 2) greenhouse gas (GHG) emissions as well as GHG emissions in their value chains and distribution networks (both scope 3). However, GHG emissions comprise just one dimension of information that is relevant to understand when assessing, managing and reporting the footprints and impacts of a firm and are, therefore, only a fraction of the key performance indicators (KPIs) related to ESG that should be disclosed. Through a case study, this article demonstrates the connection between the due diligence analysis of firms’ value chains and distribution networks, the analysis of the competitive parameters of the business model, the identified impacts, risks and opportunities, and the double materiality perspective. The double materiality perspective prioritises actions based on probability and significance, creating a natural space to identify KPIs. The article concludes by applying the REGS model and illustrating how it can assist firms in identifying relevant KPIs based on double-materiality assessments.

The medical sector is of the utmost importance in every country for well-known reasons such as their economic development, national security, quality of life, and so on. Many researchers were dedicated to this topic, however, in Romania there are limited studies on this subject. One reason is that most of the businesses in this sector are individual enterprises or small family businesses. In our research paper we deploy several analysis methods to see the financial sustainability of companies operating in the medical industry. By analyzing a sample of 23931 companies and we have concluded that their performance has increase in the peak of the pandemic and that the financial stability is high. Our results are in line with other similar studies that were conducted in other regions.

The role of public-sector organizations (PSOs) for promoting the agenda of sustainability accounting and accountability is often not adequately considered [1]. In the public sector universe, Local Governments are close to their communities and thus have a particularly important role to play in the pursuit of sustainability goals [2,3]. Hence, further research is still needed to understand if Local Governments Organizations (LGOs) are still using reporting tools to promote sustainable development. The empirical data show that the Sustainability Report (SR) is not having the spread assumed in the past years; over time, the great majority of Italian Municipalities does not continue or embark on a path of sustainability reporting. The findings suggest the fashion of SR in Italy is falling and it seems that the SR tool is a “mere trend reporting based on descriptive indicators leads to decreasing interest from internal and external audiences” [4]. The carrot is unsuccessful; maybe the mandatory requirements could be a stick?

A The guinea pig value chain in Jauja, Peru, has been developed through the application of productive projects, institutional strengthening and implementation of the principles of responsible investment in agriculture and food systems (CFS-RAI). The actors in this chain have been showing economic improvements, representativeness and participation, characteristics that make them the key human capital for development. To improve the performance of the actors in the sustainable rural development of the territory of Jauja, Peru, the research carried out an evaluation of the competencies and capacities for project management in 46 actors linked to the business programme on the CFS-RAI Principles, representing 1,094 people in the guinea pig value chain in Jauja, using the Working With People (WWP) model and empirical instruments based on the Octagon method, International Project Management Association (IPMA) competencies, performance evaluation carried out by experts, attitudinal evaluation and the Business Model Canvas. The results have helped to structure the actors of the value chain, who show an intermediate mastery of project management competencies (2.73/5), institutional capacities in development (2.89/7) and a growing organizational management performance (26.2/100). In addition, trust and proactivity have been generated among the actors in the chain, with an interest in continuing with the implementation of the CFS-RAI Principles in order to achieve sustainability in their productive projects with commercial innovation. The results have allowed us to generate the design of an innovative programme for the development of competencies, which balances the three dimensions of IPMA competencies (perspective, person and practice) in connection with the CFS-RAI Principles. Both processes complement the strengthening of human capital in agrifood value chains through sustainable project management and contributing to sustainable development in the region.

Organizations can play a significant role in the advancement of Sustainable Development, and companies with Quality, Environmental and Occupational Health and Safety (QEOHS) certified management systems address the three Sustainability Dimensions (economic, environmental and social). This research aims to map the present level of engagement of those companies in contributing and reporting to the 17 Sustainable Development Goals of The United Nations 2030 Agenda. The content of companies reports (available in web sites, by 31 December 2017) of a total of 235 Portuguese organizations with QEOHS certified management systems, was analyzed. The results show a moderate reporting of SDGs by those companies, with the top five being SDG 12 - Responsible consumption and production (23.8%), SDG 13 – Climate action (22.1%), SDG 09 - Industry, innovation, and infrastructure (21.3%), SDG 08 - Decent work and economic growth (20.0%) and SDG 17 - Partnerships for the goals (19.6%). The results of the statistical tests indicate that the communication of SDGs is more prominent in organizations (QEOHS) with higher business volume, that are members of the United Nations Global Compact Network Portugal, and that disclose their sustainability reports on their web site. This study can be useful for decision-makers that aim to support organizations to contribute to the Sustainable Development Goals.

sustainability reporting, critical paradigm, upstream oil, and gasThe operating activities of the upstream oil and gas industry directly impact the environment. This industry faces significant social challenges and directly impacts the environment. Many Reputable international sustainability institutions organize sustainability awards. However, community conditions do not have a positive impact on sustainability practices. There are vari-ous serious violations related to sustainability, environmental pollution, multiple cases of cor-ruption, human rights, and other violations. In contrast, the companies receiving this award also received inspection findings of violations committed by The Audit Board of the Republic of In-donesia. This study uses critical discourse analysis that begins with phenomena related to viola-tions of sustainability reporting from scientific journals and other references using a systematic literature review approach over the last ten years. It produces a critical paradigm that is not val-ue-free, which is the basis for framing thought utilizing the theory of hegemony. The results of this study indicate that the upstream oil and gas industries are obliged to implement Corporate Social Responsibility (CSR) practices and Sustainability Reports (SR), has biased factors that are contrary to the sustainability concept and are not under the sustainability award based on evi-dence obtained from the stages of manuscript analysis with systematic literature review

Banking sector is generally taken out of sample while the sustainability performance, and the financial performance are compared with each other. The core aim of this study is to analyze the effect of the declarations made in the cope of sustainability reports on the financial performance in the banking sector. Seven banks were included in the study which were placed at least one time in BIST Sustainability Index in between 2010-2017 years. Environment, human resources, product liability and community involvement were determined as sustainability criteria and return on assets, return on equity and net interest margin were determined as financial performance criteria. Non-Parametric Statistic Tests and Panel Data Analysis were used for analysis and types, and the sizes of banks were selected as dummy variables. As a result, it is found that the declarations of sustainability reports have a significant effect only on return on assets and have no significant effect on return on equity and net interest margin. And also, when we analyzed the relationship of sustainability criteria and return on assets, we found that the declarations about environment and human resources have negative effects on return on assets.

Nowadays, the transparency of governments with respect to the sustainability of public services is a very interesting issue for stakeholders and academics. It has led to previous research and international organisations (EU, IMF, OECD, United Nations, IFAC, G-20, World Bank) to recommend promotion of the online dissemination of economic, social and environmental information. Based on previous studies about e-government and the influence of administrative cultures on governmental accountability, this paper seeks to identify political actions useful to improve the practices of transparency on economic, social and environmental sustainability in European local governments. We perform a comparative analysis of sustainability information published on the websites of 72 local governments in 10 European countries grouped into main three cultural contexts (Anglo-Saxon, Southern European and Nordic). Using international sustainability reporting guidelines, our results reveal significant differences in local government transparency in each context. The most transparent local governments are the Anglo-Saxon ones, followed by Southern European and Nordic governments. Based on individualized empirical results for each administrative style, our conclusions propose useful policy interventions to enhance sustainability transparency within each cultural tradition, such as development of legal rules on transparency and sustainability, tools to motivate local managers for online diffusion of sustainability information and analysis of information needs of stakeholders.

The corporate strategic planning of businesses in sub-Saharan Africa (SSA) largely focuses on immediate financial performances with minimal credence to social sustainability. Thus, studies on the linkage between corporate governance and sustainability reporting have focused on developed economies. This study therefore investigated the role of institutional ownership in the impact of board committee characteristics on social sustainability reporting. The study involved strongly balanced panel data with 1,969 observations of 275 publicly listed non-financial firms in SSA within the timeframe of 2012 to 2021. Data was analyzed using STATA 14.1. The hypotheses were tested using the two-step system of the generalized method of moment (GMM) using the Arellano-Bond dynamic panel-data estimation method. The rate of social sustainability reporting was 39.4%. Relatively, Mauritius and South African firms had the most effective board committee characteristics and higher levels of social sustainability reporting. Institutional ownership had no significant effect on social sustainability reporting. Institutional ownership moderated the effect of sustainability committee independence and sustainability committee gender diversity on social sustainability reporting negatively. The paper presents a new perspective on corporate governance and social sustainability literature by examining the effect of institutional ownership on board committee characteristics and social sustainability reporting in SSA.

In this study the impact of climate change on drought conditions in Serbia is investigated trough the multifractal analysis of standardized precipitation evapotranspiration index (SPEI). The SPEI time series for accumulation time scale of 1, 3, 6 and 12 months were calculated using the high resolution meteorological gridded dataset E-OBS with a resolution of 0.10 in regular latitude/longitude coordinates and time span from 1961 to 2020. The multifractal analysis was performed for two standard climatic periods (1961−1990 and 1991−2020) using multifractal detrended fluctuation analysis method (MFDFA) which is suitable for nonstationary temporal series. In each of 1278 grid cells that cover Serbian territory we analyzed 4 SPEI time series for two 30 years periods (which totals 10224 MFDFA runs) and calculated multifractal spectrum parameters that describe persistence, degree of multifractality and the influence of small/large fluctuations. We found that all the analyzed SPEI series show multifractal properties with the dominance of small fluctuations. The short and medium drought conditions described by SPEI-1, SPEI-3 and SPEI-6 are persistent (the position of maximum of multifractal spectrum is in the range 0.5<α0<1), stronger persistence is found at higher accumulation time scales, while SPEI-12 time series are antipersistent (0<α0-1<0.5). The degree of multifractality (width of multifractal spectrum W) increases from SPEI-1 to SPEI-6 and decreases for SPEI-12. For all series multifractal spectrum is right skewed (skew parameter r>0) indicating that small SPEI temporal fluctuations contribute more to multifractality than large fluctuations. In the second period SPEI-1 SPEI-3 and SPEI-6 series become more persistent with weaker multifractality, indicating that short and medium drought conditions (which are related to soil moisture and crop stress) become easier to predict, while SPEI-12 changed toward random regime and stronger multifractality in eastern and central part of country, indicating that long term drought conditions (related to streamflow, reservoir levels, and groundwater levels) become more difficult for modeling and prediction.

The efficient and sustainable management of hospitals is an increasingly relevant challenge in the healthcare sector. With limited financial resources, regulatory pressures and increasing demands for quality services, hospitals are faced with the want to approve sound policies to certify financial and operational sustainability. Management accounting is critical in this instance. In Portugal the DL nº 284, of July 26, 1999, allow us to confirm the need to reinforcement of profitability and efficiency in the provision of healthcare. Management accounting is an essential tool for monitoring and controlling costs, making strategic decisions, efficiently allocating resources and evaluating performance in the hospital environment. It allows a comprehensive view of financial and operational aspects, providing valuable information for management and strategic planning. However, the sustainability of hospital management accounting is a critical and complex topic that deserves special attention. Hospitals face several challenges, such as the complexity of hospital costs, the integration of information systems and the measurement of healthcare value. These challenges can compromise the effectiveness of management accounting and its ability to provide relevant and reliable information for decision making. As a result, it is required to address the sustainability of hospital management accounting by identifying the specific challenges faced in this area and exploring opportunities to overcome them. By addressing these challenges and seizing opportunities, hospitals can strengthen their position in the healthcare sector, improve their operational efficiency, optimize resource allocation and ensure the provision of quality services to patients. In this article, the challenges faced by hospital management accounting will be analysed, such as the complexity of costs, the integration of information systems and the measurement of value in healthcare. Additionally, opportunities to improve financial and operational management will be highlighted through the adoption of advanced technologies, an emphasis on value-based management and collaborative partnerships. By exploring these themes, this essay aims to make a contribution. to the advancement of hospital management accounting and the sustainability of hospitals in the current healthcare scenario.

Public-private partnership (PPP) is a prominent tool for sustainable infrastructure development. However, the positive contributions of PPPs towards attainment of sustainable, climate resilience and zero carbon infrastructure projects are hampered by poor financial risk management. This problem is more prevalent in developing countries like Ghana where private investment inflow has plummeted due to COVID-19 recession and poor project performance. Thus, this study aims at assessing the key financial risk management strategies in ensuring sustainable PPP infrastructure projects in Ghana. The study utilised primary data from PPP practitioners in Ghana solicited through survey questionnaires. Factor analysis, mean scores and fuzzy synthetic analysis are the data analysis techniques for this study. The results revealed sustainable and green funding models, effective cost reduction initiatives, competent team with committed leadership, and emerging technologies and regulations constitute the key strategies to manage financial risks of sustainable PPP infrastructure projects. Although, future studies must expand the scope of data gathering, the findings of the study enrichen the theoretical understanding of financial risks in sustainable investments in PPP infrastructures. Relevant remedies that will aid the development of practical financial risk management guidelines are provided in this study for PPP practitioners.

Climate change threatens water, sanitation and hygiene (WaSH) facilities and services, as these are intimately linked to the water cycle and are vulnerable to changes in the quantity and quality of available water resources. Floods and droughts, which pollute and reduce water delivery respectively, have now become a perennial issue to deal with in the northern regions of the country, including the Bolgatanga Municipality. This study aimed to assess the degree to which climate change adaptation measures are mainstreamed into the WaSH development planning process in Ghana. Stakeholders from government and non-government agencies were interviewed to gain perspectives on the threat of climate change, the inclusion of climate change in WaSH planning and the barriers preventing mainstreaming. In general, despite awareness and concern about climate change, adaptation measures have been regarded to be far away from the immediate concerns of WaSH development planning. Most of the current measures are reactive and respond to environmental issues rather than to climate change stressors. In essence, stakeholders expressed the view that the adaptive capacity of the Municipality was low and that mainstreaming has not yet occurred. Despite the lack of progress, there are great opportunities for mainstreaming climate change adaptation into planning through increasing awareness and capacity, legislative and institutional changes and the development of participatory systems to provide early warning systems and disaster risk analyses that will inform future planning.

The Ghana Venture Capital Trust Fund (VCTF), a government-sponsored initiative, plays a pivotal role in providing patient capital to foster entrepreneurship and spur economic development, particularly in emerging markets where traditional funding avenues may be limited. This study aims to conduct a comprehensive assessment of the VCTF's financial robustness, growth trajectory, and sustainability over a seven-year period from 2016 to 2022. Through an examination of critical financial metrics, growth indicators, and sustainability benchmarks, we scrutinize the fund's financial health, investment strategies, and capacity to bolster the Ghanaian entrepreneurial ecosystem.The analysis reveals nuanced insights into the VCTF's financial performance over the study period. Despite encountering challenges such as negative net profit margins and subdued asset turnover ratios in previous years, the fund showcases resilience and sustainability, particularly as evidenced by notable improvements in 2022. These findings carry implications for management, policymakers, and various stakeholders within the Ghanaian venture capital landscape, offering valuable insights to inform strategic decision-making and policy formulation.

The rationale of this study is to explore underlying sustainability assessment constructs in the context of WCSM implementation as a key focus by manufacturing industries in the journey of achieving world-class status in their manufacturing operations. This study primarily intends to collect primary data from 143 plant managers and supervisors through the structured questionnaires at select manufacturing companies in south India on the basis of area-cum-purposive sampling technique. The survey questionnaire is designed exclusively to reflect the sustainability assessment dimensions in terms of social, economic and environmental issues to examine the impetus of WCSM implementation on the competitive advantage of manufacturing companies. The empirical findings of this study clearly revealed that sustainable manufacturing practices, sustainability programs, creation of sustainable products, safety for employee, community and product, operational efficiency and integration of sustainability goals in day-to-day manufacturing activities were considered to be the key indicators by the manufacturing firms in their never-ending journey towards becoming the world class. Moreover, the WCSM practices & techniques adopted by sample manufacturers have a substantial positive influence on the achievement of competitive advantage in their manufacturing and business operations.

This paper analyses the COVID-19 crisis and its management, under the Austrian Economics. The attention is focused in the States’ coercive intervention, to evaluate the positive or negative effects of pandemic, according to the Principles of Political Economy and the theory of capital and economic cycles. The paper examines the specific case of massive intervention by governments and, especially, central banks in monetary and financial markets to deal with the pandemic by seeking to lessen its effects. Also, it is offered a critical analysis on simultaneous government policies involving taxes and an increase in public spending which are presented as the panacea and universal remedy for the evils that afflict the society, instead of promoting the transit to Wellbeing Economics. To conclude the review, there is a proposal of paradigm review, in the way to offer a sustainable model.

This article delves into the complex landscape of Bitcoin halving events, analyzing the historical context and implications of these pivotal occurrences within the cryptocurrency ecosystem and on its sustainability within the landscape of financial technologies. Through an examination of past halving events in 2012, 2016, and 2020, this study meticulously scrutinizes the conditions and prices of Bitcoin before and after each halving. By synthesizing data and trends from previous events, this article aims to uncover patterns and insights that illuminate the impact of Bitcoin halving on market dynamics and sustainability, movement of the price level, reached peaks and price troughs. Furthermore, this research presents a comparative analysis of past halving events, drawing parallels and distinctions to elucidate the evolving nature of Bitcoin's price movements and market sentiment surrounding these milestone events. Looking towards the future, this study estimates predictions and expectations for the upcoming Bitcoin halving. By unraveling the intricate relationship between Bitcoin halving events and market behavior, this article seeks to provide a comprehensive understanding of the broader implications for Bitcoin's trajectory and the evolving landscape of the cryptocurrency market and its sustainability.

Despite ample warning and significant lead time, global society has not acted sufficiently to combat climate change, and global carbon dioxide emissions are now about 60% higher today than in 1990 [1]. This paper uses marine fisheries as an analog model to compare with the many similar management issues faced with global climate change. Both marine fisheries and global climate change are complex systems that have similar properties that make management very difficult. A simple fishery prototype model is used to educate citizens about similar issues of dynamic complexity found in climate change models. We highlight how our slow reaction time to global climate change can be thought of as a mismatch between our cognitive abilities and the nature of global collective problems. Understanding the history and system structure of marine fisheries can provide insight into managing global climate change. We suggest ways to improve communication between science and citizens for updating mental models and changing climate policy.

The article presents the author's method of land use change assessment in the context of sustainable development and the results of its application based on the transformations that occurred in individual areas of Europe in the years 2012–2018. This method is based on data from the CORINE Land Cover program and local government units presenting the degree of urbanization (DEGURBA). The authors evaluate the transformations taking place in space, reducing them to economic, social and environmental dimensions. They then analyse the results in terms of space (covering the entire Europe) and in terms of division into: large cities, small towns as well as suburbs and rural areas. It has been shown that: development of the economic dimension most often takes place at the expense of natural resources; the higher the population density and more important function in the functional system of a given country, the greater the sustainable development differentiation level in the analysed dimensions, of which the social dimension is characterized by the lowest differentiation and the economic dimension is the highest; development of rural areas is less sustainable than in case of large urban centres. The result interpretation also leads to the conclusion that the areas of Europe are very diverse in terms of sustainable development. However, the method itself, despite the imperfections observed by the authors, may be used in further or similar studies.

In the current socio-economic context, pension systems have become a crucial topic in the agenda of governments and international bodies. In this paper, an empirical study regarding the economic and social sustainability of pension systems in Central and Eastern European Countries was performed. The goal of the research is to establish the sustainability of pension systems with econometric modeling techniques on three dimensions as the research hypotheses are revealed: first, by strengthening the financial soundness of pension systems; second, consolidating the economic environment of pension systems; third, increasing the degree of social security systems with a direct effect of reducing poverty. The results led to relevant insights emphasizing the need for more inclusive economic, financial, and social reforms. From a policy perspective, these findings could be a starting point for the enhancement of the financial adequacy and economic and social sustainability of pension systems in Central and Eastern European Countries. The econometric techniques in this study highlight those modern pensions systems that need to be addressed in a more complex and empirical context that must encompass the main technical aspects. The conclusions suggest that in the future it needs judicial, economic, and social adjustments for the enhancement of the financial soundness of the pension systems.

Conventional methods of climate change (CC) mitigation have not ‘bent the curve’ of steadily rising annual anthropic CO2 emissions or atmospheric concentrations of greenhouse gases. This study reviews the present position and likely future of such methods, using recently published literature with a global context. It particularly looks at how fast they could be implemented, given that the limited time available for avoiding catastrophic CC (CCC). The study then examines solar geoengineering, an approach often viewed as complementary to conventional mitigation. The review next introduces equity considerations, and shows how this will shorten even further the time available for effective action for CC mitigation. The main findings are as follows. Conventional mitigation approaches will be implemented too slowly to be of much help in avoiding CCC, partly because some suggested technologies are infeasible, while others are either of limited technical potential, or, like wind and solar energy, cannot be introduced fast enough. Because of these problems, solar geoengineering is increasingly advocated as a quick-acting and effective solution. However, it could have serious side effects, and given that there will be winners and losers at the international as well as the more regional level, political opposition may make it difficult to implement. The conclusion is that global energy consumption itself must be rapidly reduced to avoid catastrophic climate change.

Energy keeps the global economy alive, whereas it is extensively exposed to various climate change impacts. In this context, severe business competition (e.g., the building sector) and the unwise use of natural resources and ecosystem services (e.g., fossil fuel energy sources) seem to sharpen the relevant effects of climate change. Indicatively, contemporary issues at the interface of building energy performance and environmental quality levels include consequences from global warming, increasing releases of carbon dioxide to peak electrical loads, power grid and building planning, and energy demand and supply issues. In light of such concerns, the present review paper attempts to disclose the multifaceted and multidisciplinary character of building energy use at the interface of the economy, the environment, and society against climate change. This review highlights energy efficiency concepts, production, distribution, consumption patterns, and relevant technological improvements. Interestingly, the reviewed contributions in relevant literature reveal the need and necessity to alter the energy mix used and relevant energy use issues. These include developments in climate-proof and effective systems regarding climate change impacts and shocks. Practical implications indicate that the sustainable development goals for clean energy and climate action should be followed if we wish to bring a sustainable future closer and faster to our reality.

Introduction The climate crisis is essentially a public health crisis. Response is imperative to prevent economic and social crises associated with the growing burden of climate impacts on human health and the health care sector. Green Podiatry Pillars By adopting the three pillars of Exercise, Evidence, and Everyday changes, podiatrists can contribute to more sustainable health and health care. Discussion Educating our patients to use their feet for low carbon active transport, eliminating interventions not supported by evidence, and reducing fossil fuel driven supply chains and energy use, are three impactful measures that all podiatrists, and indeed, all health and medical personnel, need to adopt. The avoidable suffering, enormous and costly use of resources for diabetic foot disease, is a scourge that must realise its preventable potential. It is too late, too costly, too polluting, and too sad, to continue to direct health care and research efforts and budgets, to an expensive modifiable diabetes disease process, potentiated by poor food and physical inactivity. Affected patients require skilled support, to avert such chronic disease processes, often not of their making. Conclusions Healthcare contributes 5 to 8% of green house gases (GHG), and non-communicable diseases (NCD) are increasing, so healthcare must lead on primary health. As citizens and health professionals, we must advocate for better community health, and educate our patients. Future Directions All health and medical personnel need to consider planetary health and sustainable healthcare within their daily work. Healthcare must act to address climate change, and realise benefits for people and planet.

Fundamental principles of modern cities and urban planning are challenged during the COVID-19 pandemic, such as the advantages of large city size, high density, mass transport, free use of public space, unrestricted individual mobility in cities. These principles shaped the development of cities and metropolitan areas for more than a century, but currently, there are signs that they have turned from advantage to liability. Cities Public authorities and private organisations responded to the COVID-19 crisis with a variety of policies and business practices. These countermeasures codify a valuable experience and can offer lessons about how cities can tackle another grand challenge, this of climate change. Do the measures taken during the COVID-19 crisis represent a temporal adjustment to the current health crisis? Or do they open new ways towards a new type of urban development more effective in times of environmental and health crises? We address these questions through literature review and three case studies that review policies and practices for the transformation of city ecosystems mostly affected by the COVID-19 pandemic: (a) the central business district, (b) the transport ecosystem, and (c) the tourism-hospitality ecosystem. We assess whether the measures implemented in these ecosystems shape new policy and planning models for higher readiness of cities towards grand challenges. And how, based on this experience, cities should be organized to tackle the grand challenge of environmental sustainability and climate change.

Land use and cover change (LUCC) is an important method to investigate the causes of global environment change. We utilized the emergy ecological footprint (EEF) model to construct a land-use change model to be used as a systematic measuring tool for monitoring sustainable development trends. In particular, we estimated the eco-security of the Cing-jing region as a case study so that responsible agencies can use it to maintain a balance between ecological preservation and tourism development. The results indicated the following: First, the ecological environment of the Cing-jing region satisfied the safety standard in 2008–2014; however, the related indices increased considerably. Second, the grey model predicted a decrease in 2015–2024 ecological carrying capacities of Cing-jing and a large increase in capita EFs, resulting in a larger ecological deficit and higher EFI. The eco-security from 2015–2024 was higher compared to 7 years ago and is predicted to reach the Grade 2 intermediate level in 2022; thus the Cing-jing region is gradually becoming ecologically unsustainable. Strengths of our study included the use of EEF theory in a quantitative analysis of slope lands for the effective evaluation of ecological security. Finally, we expanded our research to include ecological security issues.

The energy crisis is currently a major topic in scientific and managerial discussions in the building and construction industry. While employing low-cost strategies for reducing energy usage is beneficial for principals and decision-makers, the primary purpose of this study is to recommend the use of phase change materials (PCM) to improve cooling and heating load management in buildings. In order to accomplish this, the study applies design-builder simulations to a developing country case study. The results indicate that integrating PCM in buildings can reduce energy usage by around 6 percent. Although this value may be lower than other techniques, it is nevertheless important for reaching green building goals in both developed and developing nations. The case study, which takes place in a four-season region, demonstrates the significant potential of the PCM system for both cooling and heating energy management. In addition, the reciprocal performance improvement of PCMs is a remarkable characteristic, especially when contrasted to some conventional systems that focus on a single energy management objective in buildings. Lastly, it should be underlined that the suggested platform is consistent with Sustainable Development Goal 7 (Affordable and Clean Energy Targets).

While the importance of corporate governance has been broadly acknowledged in global financial markets and academic research, how to devise a practical evaluation system is relatively unexplored. This paper attempts to refine the Corporate Governance Evaluation System (CGES), constructed by the Taiwan Stock Exchange (TWSE) since 2014. The current CGES has several debatable issues in its complicated design (e.g., it comprises over 80 indicators in different types). To resolve those issues, this study invited ten senior domain experts (including several CEOs of financial holding companies) to retrieve 13 essential criteria from the CGES in four dimensions. And this study integrates several multiple criteria decision-making (MCDM) methods (i.e., Decision-making trial and evaluation laboratory (DEMATEL), modified VIKOR, DEMATEL-based analytical network process (DANP)) and the fuzzy evaluation technique to rank the exemplary companies. The obtained ranking is consistent with the one released from the CGES in 2017. This study conducted additional experiments to ensure the robustness of the findings. The newly devised model not only supports the ranking decisions but also provides a managerial guidance for companies to pursue systematic improvements. These findings enrich the understanding of corporate governance and contribute to gaining business sustainability for financial holding companies.

This paper aims to show that sustainable behavior by firms may be impaired by regulatory restrictions. We challenge the assumption that regulation aimed at curbing greenhouse gas emissions (GHG) on the form of a target to meet the Country’s GHG emissions commitments will promote sustainable corporations. We argue that, in fact, such regulation may impair sustainability practices because it creates unintended consequences. This paper tackles the efficiency of the institutional framework chosen through the lenses of the analytical themes of fit, scale and interplay, then we use a systems dynamic approach to represent how regulation in the arenas of energy efficiency and GHG emissions reduction may withhold competitive business outcomes and corporate sustainability schemes. We exemplify and simulate a single regulation scheme and found that as a result of the institutional scheme chosen, the system is dominated by negative feedback processes resulting in lesser outcomes that would be better tackled by firms not being subject to the restrictions imposed by the regulation.

The influence and importance of research and development (R&D) for business sustainability have gained increasing interests, especially in the high-tech sector. However, the efforts of R&D might cause complex and mixed impacts on the financial results considering the associated expenses. Thus, this study aims to examine how R&D efforts may influence business to improve its financial performance considering the dual objectives: the gross and the net profitability. This research integrated a rough-set-based soft computing technique and multiple criteria decision-making (MCDM) methods to explore this complex and yet valuable issue. A group of public listed companies from Taiwan, all in the semiconductor sector, was analyzed as a case study. Initially, more than 30 variables were considered, and the adopted soft computing technique retrieved 14 core attributes—for the dual profitability objectives—to form the evaluation model. The importance of R&D for pursuing superior financial prospects is confirmed, and the empirical case demonstrates how to guide an individual company to plan for improvements to achieve its long-term sustainability by this hybrid approach.

The objective of this study was to identify the factors determining a company’s corporate governance related to climate change. We analyzed the effect of various sustainability corporate governance variables on the disclosure level of climate change governance. These variables included facts such as having a dedicated sustainability executive and board committee, the mediating effect of female representation on the board of directors, number of reporting years according to TCFD, membership in a sustainability index, MSCI ESG rating, the existence of a corporate climate transition plan, a mention of the UN Global Compact and GRI, company location, as well as company size and profitability. By adopting a multi-theoretical framework that included stakeholder theory as well the legitimacy and agency theory, the underlying research study used a sample of 100 of the largest global companies by market capitalization and their reporting for the year 2020. Based on 1,400 observations for fiscal year 2020 and using correlation analysis, univariate and linear multiple regressions, we find a positive association between having a climate transition plan in place, being a leader in sustainability according to MSCI ratings, and being a DJSI constituent and the propensity to disclose information on governance for climate change. In addition, we find a company with a dedicated sustainability executive show an increased tendency to be transparent on climate governance issues. Furthermore, having a company location in a developed country is significantly and positively associated with climate change governance. Surprisingly, gender diversity in the corporate board or having a sustainability board committee did not show any significant correlation between a higher climate change governance level. The same was true for companies being active in either the extractive or non-extractive sector. Companies referring to the Global Reporting Initiative (GRI) or UN Global Compact also did not score higher in climate change governance. Neither did corporate profitability or size play a significant role. Our results are robust to variations and provide valuable insights for researchers, academics, executives, practitioners as well as regulators. As more and more companies are shifting towards a climate change reporting framework, it is of paramount importance that we are able to determine the contributing variables that lead to effective climate change corporate governance. Our results are inconsistent with stakeholder theory and are strongly suggesting that a diversified board and the existence of a sustainability committee that meets often/sufficiently may not necessarily lead to a higher level of transparency/quality regarding climate change. While more research is needed, knowing that a dedicated sustainability executive as well as having a climate plan in place can make a difference in climate change reporting, can be very beneficial to many corporate stakeholders. Given the current urgent climate change situation and the crucial role that corporation play in it, dedicated sustainability positions and committees need to be established. The findings could be useful for managers as well as governmental standards setter and regulators who are interested in improving corporate practices dealing with climate change. This study applies STATA software with various regression models to empirically test the relationship between CG and other variables and corporate climate change reporting.

This study investigated the relationship between environmental, social, and governance (ESG) disclosure and the performance of Saudi Arabian companies. We analysed panel data from the 100 non-financial companies listed on the Saudi stock exchange (Tadawul) from 2017 to 2022. Using fixed effects, random effects, and generalised method of moments (GMM) models to account for endogeneity concerns, we examined the impact of ESG disclosure on the return on assets (ROA), return on equity (ROE), and Tobin’s Q. An ESG index was constructed through principal component analysis of individual environmental, social, and governance scores. Our results indicate a significant positive relationship between ESG disclosure and companies’ key performance variables across all models. These findings are consistent with stakeholder theory and signalling theory, suggesting that comprehensive ESG practices can lead to better financial performance and serve as a positive signal to stakeholders. The study also reveals sector-specific differences, with non-manufacturing firms showing stronger positive relationships between ESG disclosure and performance measures compared to manufacturing firms. Additionally, we find that firm size, age, and liquidity are important factors influencing the ESG–performance relationship. This research contributes to the growing literature on ESG and corporate performance in emerging markets, offering valuable insights for policymakers, investors, and corporate practitioners in Saudi Arabia’s evolving sustainable business landscape. Our findings underscore the importance of ESG disclosure in driving sustainable and responsible business practices in the region.

The climate change constitutes nowadays an enormous global threat for human health and environmental sustainability. The expanding world population and the increased global needs for food production have an important negative impact upon environment. Diet can link human health with environmental sustainability. Food production systems are closely related to anthropogenic greenhouse gas emissions and the aggravation of climate change, and current western type, animal-based, dietary patterns may lead to adverse environmental footprints. In the present narrative review, we address the interconnection of the Mediterranean diet (MD) with climate change and sustainability. MD is a highly recommended dietary intervention for the prevention and management of various endocrine and cardiometabolic diseases. Beyond its evidence-based, health-promoting effects, it also has beneficial environmental impact, reducing greenhouse gas emissions and enhancing biodiversity, food security and sustainability. Based on the evidence reviewed herein, MD should be incorporated within the framework of a “One Health” model, which involves the improvement not only of human health but also of planetary health and food system sustainability. Our review aims to provide a stimulus for health pro-fessionals to strongly recommend the implementation of MD under the current pressure of climate change, despite all barriers, targeting both human health preservation and the planetary well-being.

This academic paper explores the synergistic potential of Agroforestry systems and Climate-Smart Agriculture (CSA) in enhancing climate change adaptation strategies. Focusing on Australia and Pacific Island Countries, the study delves into the pivotal role of these approaches in mitigating the impacts of changing climate variables on agricultural production. By analysing important climate variables, their potential alterations, and their subsequent effects on crop production, the paper advocates for a holistic and forward-thinking approach to sustainable agriculture in the face of climate change.

Since the beginning, humans advanced their civilization by making better tools to improve their lives. Tools and products were designed for better living considering manufacturing issues, cost and time as predominant criteria. It has become clear that not considering environment and society, both at local/global levels, has now become a major impediment affecting living conditions on a large portion of the Earth and in many societies. Design methodologies should lead to creative solutions with consideration to engineering and economics for practicality but also to environmental and social constraints for sustainability. We propose a comprehensive design methodology based on multidisciplinary design to include the knowledge of humanities, environmentalists, science and engineering, and allowing for experts’ inputs from these areas to provide a holistic approach to engineering design . For example, experts in humanities are expected to interact with stakeholders to evaluate their value systems to provide guidance for the design. The methodology that we synthesize is new and combines (i) Societal level impacts at all scales, (ii) Environmental impacts and (iii) Engineering design with economic impacts, including uncertainty considerations. The proposed design methodology is called Social-Environmental-Economical-Engineering Framework (SEEEF). It can utilize concepts and tools such as Circular Design, Doughnut Economics, design based on environmental life cycle analysis, among others. SEEEF is quantity based and provides steps for evaluating any project or product in an objective manner and will help train engineers in design for sustainability. It also provides non-engineers with a significant role in design to increase their understanding of the hard constraints of engineering. Ultimately, SEEEF allows society to take an informed decision considering short/long term and local/global impacts of the design and the pertinent uncertainties.

Housing is always crucial for the sustainable development of communities, specifically in urban areas, due to the population density of cities. The present study constructs its own structure on the basis of the recent papers investigating various sustainability factors for the urban housing sector. By doing a comprehensive systematic literature review, one of the most extensive lists of urban housing sustainability factors is gathered from 118 recent related papers. The factors are prioritized by their frequency of investigation and categorized by their scale(s) and sector(s) of influence. According to the results, the top three significant factors affecting urban housing sustainability are “natural resource or energy consumption/efficiency of the building/equipment (during the construction, operation, etc.)”, “materials performance (durability, cost, thermal capacity, permeability, ability to re-use, recycled, eco-friendly materials)”, and “access to public services/infrastructure: availability/quality of services and/or distance/time of travel time to the services (public transport, education/health/shopping/leisure facilities, parks, etc.)”. By analyzing the results with an integrative approach, it is understood that environmental factors are the most considered ones (more considered than the factors with influence on all sustainability sectors) where institutional factors received the least attention. Also, the most significant measures are the ones that have impacts on both ‘building’ and ‘neighborhood/community’ scales. It should be noticed that the neighborhood/community scale indicators are seen, almost, as important as the measures that affect the building itself. The results of this study can be helpful in establishing future housing-related policies, and also in having more efficient housing sustainability assessment tools.

Interior designers play a pivotal role in shaping the built environment and catalyzing positive change through the adoption of sustainable design practices. This study centers on the analysis of prevailing attitudes held by interior designers in Jordan towards sustainable interior design practices. Through a comprehensive methodology involving a literature review and a three-part questionnaire, the research explores the benefits, challenges, and integration of sustainability principles. The study highlights substantial awareness (85%) of sustainable interior design's environmental impact and resource preservation. Additionally, 81% acknowledge its enduring significance, and 89% recognize its diverse benefits. While 61% exhibit familiarity, 27% claim professional experience. Among sustainability indicators, energy efficiency scores 4.25, resource efficiency 4.27, and "Design aligns with laws and regulations by the Ministry of Labor" ranks highest at 4.37. This study significantly augments our understanding of sustainable interior design by introducing a comprehensive evaluation framework that encompasses the three sustainability dimensions. It equips decision-makers with a robust tool to identify specific practices that bolster sustainability performance, further advancing the field.

“Sustainable development” (SD) is a term that has gained prominence in the international dia-logue around development. Many, however, continue to misunderstand the concept, its principles, its development, and its operationalization. The wide variety of definitions and interpretations of SD lean toward institutional and social prerogatives rather than unifying the essence of the con-cept, which is rooted in conventional ideas and values. By delving deeper into the paradigm, its history, and its potential, this research sought to contribute to ongoing discussions about sus-tainable development. The literature was thoroughly analyzed using the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) 2020. This historical and conceptual analysis sought to update the body of knowledge on sustainability and sustainable development by examining the metaphorical and epistemological underpinnings of SD’s various definitions, evolutions, and principles. The research concludes and argues that intergenerational justice, based on the environment, economy, and society, is the central tenet of the entire sustainable develop-ment argument. The focus and consideration of interested parties are moving from the protection of the environment to social sustainability. The future of SD is likely to continue to focus much more on the social pillar and integrate digitalization in implementing the SD concept, especially in the fourth industrial revolution. To promote ethical human behavior and activities worldwide, at national and local levels, decision-makers must be continuously cognizant of the interdepend-encies, direct interactions, and balance between the three core constructs of SD.

Consumer, as one of the vital stakeholders of fashion supply chain, has a significant role to play to transition fashion industry into sustainable direction. From purchasing and care practice to donation and disposal, every step of their decision has impact on the environment. Various internal and external variables, including culture, custom, value, belief, norm and assumption, economy, gender, and education etc. influence forming that decision. The result of the decision not only directly impacts he environment and society, but also consumer culture and future business opportunity. This study synthesizes a wide spectrum of consumer behavior related to clothing consumption and associated environmental impact. Building on the synthesis, a holistic discussion is offered which can provide relevant behavioral guideline to consumers as well as other stakeholders.

This paper presents a methodology to evaluate (1) to what extent students of a higher degree in the field of education acquire sustainability competencies, and (2) to determine whether the subjects that develop the ESD achieve their learning objectives. The methodology is applied to a case study. The instruments used are the sustainability survey and the sustainability presence map developed by the EDINSOST project. The survey consists of 18 questions, and has been answered by 104 first-year students and 86 fourth-year students belonging to the Bachelor Degree in Primary Education Teaching at the University of Sevilla. The Mann-Whitney U test has been used to compare the results of the two groups, and Cohen's D has been used to measure the effect size. Students only obtain significant improvements, with 95% confidence, in three questions (Q4, Q5 and Q6), all concerning critical thinking and creativity. An improvement is also detected in question Q11, with a confidence of 90%. However, no subject in the curriculum develops the learning outcomes concerning questions Q4, Q5 and Q6, and only one subject develops the learning outcomes regarding question Q11. On the other hand, up to five subjects declare development of the learning outcomes regarding questions in which there is no improvement in student learning. These results suggest that the subjects are failing to reach their ESD learning objectives, and that the students are either trained in sustainability outside the university or the subject learning guides do not reflect the work done by the students throughout their studies

Like other ICT communities, sustainability in software engineering is a major research and development concerns. Current research focusses on eliciting the meanings of sustainability and proposing approaches for its engineering and integration into the mainstream software development lifecycle. However, few concrete guidelines that software designers can apply effectively are available and applicable. Such guidelines are needed for the elicitation of sustainability requirements and testing software against these guidelines. This paper introduces a sustainability design catalogue to assist software developers and managers in eliciting sustainability requirements, and then in measuring and testing software sustainability. The paper reviews the current research on sustainability in software engineering which is the grounds for the development of the catalogue. Four different case studies were analyzed using the Karlskrona manifesto on sustainability design. The output from this research paper is a software sustainability design catalogue through which a pilot framework is proposed that includes a set of sustainability goals, concepts and methods. The integration of sustainability for/in software systems requires a concrete framework that exemplifies how to apply and quantify sustainability. The paper demonstrates how the proposed software sustainability design catalogue provides a step towards this direction through a series of guidelines.

This paper presents a Cartesian model of sustainability by a novel integration of Circular Economy principles and ESG (Environmental, Social, and Governance) criteria to explicitly establish a clear path for closing the loops of negative social and environmental externalities. As global sustainability transformations accelerate, they bring both opportunities and inherent financial risks and social uncertainties. Historically, economic development has often been achieved at the expense of environmental balance. The contemporary challenge is to attain a dynamic equilibrium between natural and socio-economic systems. We introduce an integrated, multidisciplinary, and dynamic framework for studying and managing sustainability transitions. Our innovative 4-quadrant framework utilizes a Cartesian coordinate system to map the impacts of various business models on natural and socio-economic systems, spanning from linear open-loop to circular closed-loop ESG models. The framework is data-driven, employing normalized coordinates (-1 to 1) to facilitate empirical analysis and the establishment of temporal Key Performance Indicators. By integrating the Human Development Index within ecological limits, our model targets regenerative development that harmonizes human progress with planetary boundaries. This versatile and robust framework serves as a practical tool for businesses, households, organizations, and policymakers to navigate the complexities of sustainable development, promoting innovation and fostering a just transition towards regenerative practices. Our approach provides a comprehensive roadmap for achieving high human development within the planet's ecological limits, contributing significantly to the broader discourse on sustainability science and management.

In Geo Polymer bricks (GPB), fly ash content which is a waste from power plants is converted into bricks by chemical treatment. GPB can be dried by using appropriate curing methods. Conven-tionally electric oven curing is one of the prominent methods. Using solar dryer instead of elec-trical oven gives added advantage of saving high grade electrical energy. So in this work solar dryer with PCM (Phase Change materials) Paraffin Wax and without PCM is used for curing ap-plication. GPB are gaining added advantage when compared to conventional bricks like cement and sand bricks in terms of strength. GPB has been taken as specimen for comparing the com-pressive, tensile split strength and flexural strength by electrical energy based curing and solar energy based curing. It is experimentally observed that solar energy based curing with PCM and without PCM exhibits higher compressive strength, higher tensile split strength and flexural strength when compared to electrical energy based curing. Solar curing with PCM shows higher compressive strength, higher tensile split strength and flexural strength when compared to Solar curing without PCM. Open solar curing is a traditional technique but nowadays aggressive cli-matic conditions can lead to severe damage of Geo polymers. The novelty of this work is to suggest to study the effect of PCM like paraffin wax in solar drying on curing time, mechanical properties of GPB.

(1) Background: The article gives us an insight into the key issues of the car-sharing and its impact on urban sustainability. (2) Methods: A selection of 314 articles published in peer-reviewed journals from the Scopus database were analysed using Leximancer 5.0 for Automated Content analysis. (3) Results: Seven themes were identified explaining the researched topic of the car-sharing situation in Europe, which are Sharing, Economy, Model, Systems, Electrical car-sharing, Policy and Travel. There are two ways of sharing owned cars in Europe, access to cars from the fleet of private organizations and P2P car-sharing. Sustainable environmental solutions in the context of the electrification of cars are used. Car-sharing usually takes place online and can be free or for a free as defined by The European Economic and Social Committee. (4) Conclusions: The article provides an overview of understanding the concept of urban car-sharing in Europe.

How much is religion quantitatively involved in global climate politics? After assessing the role of the Conference of Parties to the United Nations Framework Convention on Climate Change from a normative perspective, this descriptive, transdisciplinary and unconventional study offers the first comprehensive quantitative examination of religious nongovernmental organizations that formally participate in its annual meetings, the largest attempts to solve the climate crisis through global governance. This study finds that although their numbers are growing, only about 3 percent of registered nongovernmental organizations accredited to participate in the conference are overtly religious in nature — and that more than 80 percent of those faith-based groups are Christian. Additionally, this study finds that religious nongovernmental organizations that participate in the conference are mostly from the Global North. The results call for greater participation of religious institutions in the international climate negotiations in order for society to address the planetary emergency of climate change.

Although social sustainability plays a crucial role in the sustainable development agenda, there is a scarcity of research that clearly defines and fully operationalizes this concept. This study seeks to fill this gap in the literature by creating a comprehensive measurement scale to evaluate social sustainability in the context of urban parks. According to the literature review, social sustainability is identified as a multidimensional concept, encompassing eight key dimensions in urban parks: identity, place attachment, cohesion, safety, equity, facilities, comfort, and accessibility. The validity, reliability, and dimensions of the social sustainability scale for urban parks are examined using factor analysis. To explore the idea that user evaluations of urban parks can be employed as a method to ensure social sustainability, user feedback was collected for the study. The article evaluates data from 120 participants in Alaeddin Hill Park, located in Konya, Turkey—a site selected for its potential to best reflect the identified dimensions. This study reveals the relationships between different dimensions of social sustainability that influence the park's social sustainability performance at the urban park scale. Additionally, it provides insights aimed at improving park design quality. The findings of the study indicate that the park’s social sustainability is at a moderate level, with identity identified as the most influential dimension. On the other hand, the dimension that most negatively impacts sustainability performance is safety, primarily due to low perceptions of safety caused by inadequate lighting, the predominant use of the park by people from lower socioeconomic backgrounds, and a general lack of security.

The adoption of environmental conservation agriculture (ECA) in Nepal is aligned with the country's goal to achieve carbon neutrality by 2045, as ECA practices have been proven to effectively reduce greenhouse gas emissions. Nepal's agricultural sector faces numerous challenges, including labor shortages, climate change impacts, and the necessity for environmentally friendly farming methods, making the adoption of ECA practices even more crucial. This paper thus explored farmer perspectives on the sustainability of ECA practices in Namobuddha municipality, Nepal, which is renowned as a leading hub of organic farming. A cross-sectional survey was conducted, together with key informant interviews and onsite observations. By analyzing various farmer perspectives, the study presents an analytical framework that highlights the economic, environmental, and social pillars of ECA's sustainability. The findings underscore the significance of economic viability for farmers, as damages to crops and farm products negatively drive their perception of ECA sustainability. Conversely, factors such as increased agriculture-related income, favorable prices, and sustainable productivity positively shape farmers' perceptions. In terms of environmental sustainability, farmers prioritize enhancing the local and global environment, viewing their farming methods as climate-smart and actively working towards reducing greenhouse gas emissions. The study emphasizes the importance of strategic communication to effectively convey the benefits of ECA to rural communities. Overall, this research contributes to filling the knowledge gap concerning farmers' perceptions of ECA sustainability. The insights gained from this study have the potential to inform policy decisions and promote the widespread adoption of environmentally friendly farming practices in Nepal.

Leadership and sustainability have been researched and examined concurrently. We know much about sustainable, sustainability and environmental leadership as separate areas of research and the leadership behaviours and practices that facilitate achievement of sustainability outcomes. Whilst these research streams have developed alongside each other, we know little about the similarities and differences of each of these three leadership approaches. The purpose of this paper is to review and compare which sustainable, sustainability and environmental leadership approaches are predictive of improved organizational performance with a view to understanding leadership towards sustainability. Through a comprehensive review of the extant literature, we integrate the three leadership approaches and highlight areas of similarity and difference. From a theoretical perspective, this paper seeks to make a significant contribution to the scholarly literature by building on current knowledge and developing a unified framework that combines our findings on leadership practices and behaviours in terms of the types of leadership required for achieving sustainability outcomes. By unifying existing frameworks and clarifying points of integration and differentiation under the umbrella of ‘leadership towards sustainability’, this paper seeks to advance research on leadership approaches. From a practical perspective, a cohesive set of leadership behaviours and practices will be emphasized so that leaders can adapt these to suit the context of their organization, thus helping leaders make sense of the literature to inform their practice and reach sustainability goals. Thus, the main goal of this paper is to identify a range of leadership behaviours and practices that are required to improve the performance of sustainability in organizations thus informing the broader leadership field.

This study aims to examine Turkish companies from a sustainability and green innovation point of view. Through this purpose, this research’s objective is to find out relationship between sustainability drivers and green innovation and also to search for green organizational culture’s mediation effect in this relationship. Survey was carried in companies operating in Turkey which were listed among İstanbul Chamber of Industry (ICI) Top 500 companies for last 3 years successively and have ISO14001 Environmental Management Certificate. According to the survey results, it was manifested that factors directing companies to sustainability having a positive relationship with green organizational culture and green innovation. It is found that there is a partial mediation effect of green organizational culture between motivating factors for sustainability and green innovation.

Over the last fifty years, management plans have become more descriptive with regard to potential sustainability of forest systems, raising questions about the feasibility of implementing management activities and ensuring sustainability of a wide variety of ecosystem services. To assess this issue, we conducted a survey among forest planning and operation research communities to understand their perceptions regarding the potential of a sample of sustainability statements currently used in forest plans to be incorporated into optimization models or other mathematical operations. The results revealed that only a few statements from the sample were deemed to have relatively mature or firm methodologies and data to enable inclusion in modern mathematical models for land use optimization. These statements were mostly related to economic sustainability, offering quantifiable information such as a non-declining flow of wood products over time and limits on the amount of timber harvested per decade. In contrast, sociocultural and, to some extent, ecological statements regarding sustainability were generally perceived to be more difficult to translate into mathematical modeling efforts. Particularly challenging were statements corresponding to sustaining natural or scenic characteristics of a forest. These findings may be attributed to various factors, including a lack of measurable indicators for sustainability and a potential lack of understanding about the modeling components and their interactions with planned management activities.

The emergence of the Covid-19 pandemic has created both negative and positive changes, including implementing the circular economy across the globe. This Systematic Review follows the PRISMA statement and employs the Text Mining (Voyant Tools) technique to visualize and analyze the impacts of the Covid-19 on three aspects of the circular economy: economic, social, and environmental. The research employs Latent Dirichlet Allocation (LDA) to identify five major topics: (1) Shortage of medical equipment but high medical waste during Covid-19 due to the high demand in healthcare; (2) The long term negative impacts of lockdown on economic and social activities because of Covid-19 pandemic; (3) The reports on impacts of Covid-19 pandemic on the manufacturing globally, and their coping strategies and new opportunities; (4) The impacts of international restriction on the tourism, trade, shipping, and aviation industry, causing billion-dollar losses; (5) The reduction of pollution with health environment improvements with example cases from China and EU. The research identifies current literature gaps in the circular economy and Covid- 19 topics and encourages the application of text mining tools into researching to stimulate the research process and assist in communicating with the public.

The sustainable metabolic engineering (SME) concept was defined by Stalidzans and Dace as an approach for the selection of most sustainable metabolic engineering designs taking the economic, environmental and social components of sustainability into account. In the centre of sustainability calculations is a genome scale metabolic model that provides full balance of all incoming and outgoing metabolic fluxes at steady state. Therefore, sustainability indicators are assigned for each exchange reaction enabling calculation of sustainability features of consumption or production of each metabolite. The further development of the SME concept depends on its implementation at the computational level to acquire applicable results – sustainable production strain designs. This study proposes for the first time a workflow and tools of SME implementation using constraint based stoichiometric modelling, genome scale metabolic models and growth coupled product synthesis approach. For SME application demonstration purposes, a relatively simple engineering task has been carried out. The most sustainable designs have been identified using Escherichia coli as chassis organism, glucose as a substrate and gene deletions as metabolic engineering tool. A growth coupled production design tool has been used to reduce the variability of sustainability. The 10 000 most sustainable designs were producing succinate as the main product with the number of deleted genes ranging from two to ten. A big number of similar designs has been identified due to the combinatorial explosion of different alternative combinations of gene deletion sets that result in interruption of the same metabolic pathways with the same impact on the metabolism.

Transitioning towards sustainable food systems and sustainable diets is critical in reducing environmental impact and achieving the Sustainable Development Goals established by the United Nations General Assembly. This transition requires collaborative efforts across multiple stakeholders, including the general public’s knowledge and attitudes. To assess the knowledge and attitudes towards food sustainability we carried out a cross-sectional study among Kuwait University students with a total of 278 participants aged ≥18 years (78% females and 22% males). A validated questionnaire was used for this study. Most respondents (>70%) recognized the concept of “local food” and “environmental impact.” The concept “green water-blue water” was least recognized among respondents (75%). Participants perceived that a sustainable diet was rich in vegetables, included plenty of fresh products and was affordable. Participants (>66%) perceived that a positive impact of meat and its derivatives towards sustainability, a misconception most common among males. Overall, participants with more knowledge about environmental concepts showed favorable attitudes towards a sustainable diet. Women showed more interest in changing their current dietary habits towards food sustainability. In conclusion, despite participants’ positive attitude towards food sustainability, lack of understanding persists, necessitating public health interventions aimed at educating consumers about sustainable diets and its impact on the environment.

Global environmental sustainability is a crucial issue, and Zambia, like many other countries, has particular potential and challenges in this regard. Environmental sustainability has been and is today a priority on the global development agenda due to serious issues emerging from extensive interference with human-related activities. Maintaining environmental sustainability is essential for preserving the nation's natural resources, fostering economic growth, and guaranteeing the welfare of its citizens. Even if there are many significant challenges, coordinated initiatives incorporating international cooperation, sustainable practices, and community engagement can open the door to a more sustainable future. While the ongoing discussion about environmental sustainability takes very diverse forms and concentrate on various aspects of the problem, this paper aims to discuss climate change, habitat and biodiversity, land degradation and agricultural constraints in the Zambian context. Using desktop approach, the paper will utilize reports, academic journals and policy documents in an attempt to define a common starting point from which to gain an understanding of the magnitude of the issue.

The importance of shifting to a sustainable economy, based on new capabilities that enable to cope with the current turbulent changes is paramount. Entrepreneurs with sustainable concerns are considered to play a key role in the process by creating innovative, proactive and risk assumption solutions, both with environmental and economic value. To date, there is no consensus on what capabilities education should provide to create sustainable entrepreneurs to cope with sustainability challenges. The aim of this piece of literature is to identify relevant factors for sustainable entrepreneurship education. Bibliographic databases were searched for documents published between 2012 and June 2023 to categorize central issues discussed in the literature on sustainable entrepreneurship education. The review process specifies 59 empirical and non-empirical papers at sustainable entrepreneurship education (SEE). Data analysis revealed diverse models for sustainable entrepreneurship education (SEE) developed for use in both higher education institutions and secondary schools. Future research directions are underscored.

Insurers act as institutional investors and underwriters of risk, therefore improving their own environmental, social, and governance (ESG) performance is important for the transmission of ESG values to all other economic sectors. We analyze ESG scores of worldwide Property and Casualty (P&C) insurers during 2012-2022, and show that more sustainable insurers have high operating leverage, although their combined ratios and z-scores reveal that they are financially stable. Additional results for the US subsample illustrate that stocks issued by sustainable insurers deliver positive excess returns. Overall, these findings suggest that sustainable practices are associated with the ability of insurers to execute business and create value. This is important for insurance managers, investors, and policy makers, as insurers play a prominent role in promoting economic growth and stability.

The importance of transforming to a sustainable economy to protect against global crises such as climate change is widely recognized. Sustainable entrepreneurs are seen as playing a key role in this transformation process by creating innovative market solutions with environmental, social, and economic value. To date, there is no consensus on the skills education should deliver to create sustainable entrepreneurs to solve sustainability challenges. The goal of this article is to identify sustainable entrepreneurship education factors that enable effective education of future sustainable entrepreneurs. An academic search engine and bibliographic database were searched for documents written in English and published between 2012 and April 2023 to identify existing educational models discussed in the current literature in sustainable entrepreneurship education (SEE). The review process resulted in a set of 59 empirical and non-empirical papers on SEE. The data analysis revealed different educational frameworks for sustainable entrepreneurship (SE), both developed for use in higher education institutions and secondary schools.

Since last century, humanity has been using and disposing of resources at a greater rate than the Earth’s biocapacity to regenerate. Consequently, habitats are being destroyed, climate is changing and, for most, life conditions are deteriorating. To avoid collapse, humanity has been, at least in theory, trying to change the foundations of development so that it becomes ‘sustainable’ and, while meeting the social, economic and environmental needs of the present, does not compromise the ability of future generations to meet their own needs. To help on this task, in the 1960s, UNESCO proposed the establishment of laboratories for developing and testing sustainable approaches. These became known as Biosphere Reserves or, simply, biospheres. Today, Biosphere Reserves are considered to be the main instrument for testing and monitoring sustainable development approaches. By 2020, there were more than 700 biospheres in over 120 countries around the world - one third of which are located in prosperous countries with very-high human development levels. As of today, there is no mechanism to objectively measure the effectiveness of these reserves that also allows comparison between biospheres, their development approaches and outcomes, or over time. The objective of this work is to present a tool that fulfills these gaps and that, additionally, helps with establishing aspirational targets and identifying key areas that need improvement. The tool focuses on Biosphere Reserves located in countries with very-high levels of human development (but can be easily adapted to other countries); it addresses the 17 sustainable development goals and considers relevant international agreements. It is based on the rational that, to become widely used, it needs to be simple. Therefore, it uses data collected for other ends, hence available, and commonly used technology, such as excel. The tool consists of a spreadsheet that links a punctuating and a colouring system to topics, criteria, indicators and measures. The case study was on the Sunshine Coast region (Australia), which is in the process of being nominated a biosphere reserve.

On these days, issues such as environmental degradation, wealth gap and unequal access to op-portunities and resources are increasing. These concerns have increased the need for sustainable entrepreneurship, defined as sustainable business practices. Entrepreneurship is central in transi-tioning towards a more sustainable future, whereas aligning the social, economic, and ecological objectives and ecological entrepreneurs play a role. This literature review analyzes the field of sustainable entrepreneurship and the extent of their integration in the global business arena. It aims to analyze the depth of existing pieces of literature on sustainable entrepreneurship, its defi-nitions and applications in business practices. The analysis relies upon a literature search on the SCOPUS database around the keywords ‘Sustainability’ and ‘Sustainable Entrepreneurship’. The scientific software VOSviewe is used to better ilustrate the linkage of major categories and correspondent trends, related both with business growth and maintenance of ecological systems. It concludes that the desired levels of sustainability require collaborations between all stakehold-ers, while the transition towards service‐oriented business models has contributed to the growth of sustainable entrepreneurship. Nevertheless, existing institutional structures favor current unsustainable businesses and systems over the newer sustainable ones, demanding from eco-preneurs to initiate institutional changes

The digital transition processes have demonstrated an enormous capacity to develop and implement sustainable solutions, which allow solving several problems such as poverty, high rates of species extinction and lack of equal opportunity. However, little attention is paid to the connection between the digital transition and sustainability. Thus, a systematic review of the bibliometric literature was developed to fill this knowledge gap and demonstrate the potential contributions of the digital transition to environmental, economic and social sustainability aspects. In environmental sustainability, the digital transition involves the application of technologies such as AI, big data analytics, IoT, and mobile technologies that are used to develop and implement sustainability solutions in areas such as sustainable urban development, sustainable production and pollution control. In economic sustainability, emerging digital technologies can drive transformation into the more sustainable circular economy, the digital sharing economy, and establish sustainable manufacturing and infrastructure design. In the digital transition to social sustainability, the studies analyzed demonstrate the need for multidimensional policy perspectives to address the current digital divide. For effective management of the digital transition that achieves sustainability goals, the study discusses alternative approaches that include innovation through experimentation, and dynamic and sustainable advantages achievable through temporary benefits.

The goals of the Agenda 2030 require a significant effort to educate and train new generations on sustainability issues. This article presents an initiative in favor of the evolution of the contents and the pedagogy of economics at the University level. We present the new “Ecological Money and Finance” textbook developed by SDSN France. We detail the assumptions, contents and learning objectives proposed in this new textbook. Then, we describe how it can be used in the framework of an experiential pedagogy of economics, taking as a case study the fundamental economics course of the Grande Ecole program at KEDGE BS.

Given the conceptual confusion between resilience and sustainability in organizations in the literature, the present study reviews the 27-year global literature on resilience and sustainability in organizations to clarify the relationship between the two, and derive a framework as cutting-edge knowledge on how to ensure resilience and sustainability in organizations. Findings uncover five schools of thought: Sustainable Business Strategy, Predictive Analytics, Sustainable Supply Chain, Ecological Resilience and Sustainable Leadership. A cutting-edge framework, comprising sustainability practices, sustainability outputs, sustainability and resilience outcomes, is derived to guide future research and inform practitioners on how to ensure resilience and sustainability in their organizations.

The rise of multi-sided digital platforms has transformed the global economy, enabling individuals and companies to create, deliver, and capture value through innovative connections and network effects. While scholars have studied the core strategy concepts and proposed platform architectures, less attention has been paid to the long-term sustainability of these platforms. This paper addresses this gap by examining the relationship between sustainability and platform architecture. Specifically, it asks what mechanisms characterize digital platforms for sustainability, and whether there are design choices that optimize the business model for sustainability. Using a mixed-methods approach that draws on platform literature, business models, and sustainable innovation, the paper develops an integrative framework to identify elements and design choices in platform businesses which support sustainability outcomes. The framework is then used to classify the business models of the identified platforms, revealing specific design choices for platform architecture that can optimize their business models for sustainability. This contribution to existing literature provides an artifact that allocates key decisions on value creation, delivery, and capture that are key to platforms and includes an additional layer to optimize them for long-term sustainability. As digital platforms continue to drive the economy, this research is relevant not only to platform practitioners, but also to policy makers and society at large.

Stories considered to be the most popular form of lore, which can facilitate the moral and ethical deliberation of sustainability to our children. It is evident that children response better with stories than any other form of communication. Once the stories end, the les-sons remain. The values tangled with the lesson transmits ahead as they grow. Stories has always become instrumental and the most conventional way of teaching values by using illustrations from our lives. The major aim of this paper is to explore the values that ex-pressed in Bengali child-lore through stories and tales; and develop a framework by using ‘scaffolding & mapping’ approach. This framework will attempt to analyse two com-monly recognized stories; scaffolding them with the generally acknowledged principles of sustainability management; and mapping with the major aspects of sustainability (social, economic and environmental) to investigate how stories can influence children on build-ing pro-sustainability attitude. This approach has been chosen, as recent research already points out the issues in implementing sustainability in education, but no one has yet found the way forward. The hypothesis that this theoretical article builds on is that an in-terdisciplinary approach and different pedagogical tools could help in building the bridge towards implementing sustainability in education as well as in society. This paper is part of the series of papers that are investigating how folk values into pri-mary education can support reviving the degrading sustainability in Bangladesh as well as help building pro-sustainability attitude for the future generation.

The shipbreaking industry is located predominantly in South Asian countries, and dismantles end-of-life ships to meet national steel demand. There are charges that this industry exploits local environmental, economic and social conditions to boost profits. The majority of this previous research often draws from a single disciplinary point of view that ignores or downplays complexities and trade-offs, precluding realistic policy improvement. Here we review 110 shipbreaking papers published in international peer reviewed journals that are indexed in SCOPUS, Science Direct and Google Scholar. We found that to date, shipbreaking research revolves around the coastal contamination of end-of-life ships waste over many other topics, and lacks critical interdisciplinary studies that explain trade-offs between environmental, social and economic factors that would better inform policy formulations for improvement of worker safety and environmental conditions. We propose a Life Cycle Sustainability assessment (LCSA) framework that could incorporate these trade-offs in a single analysis. We hope this review guides future studies towards more comprehensive sustainability measurement of shipbreaking activities.