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Introduction: The global financial crisis has affected the financial markets and has had social consequences in addition to economic ones. The concept of ‘sustainability’ concerns firms reaching their main corporate goals. So, to maximise corporate financial performance (FINP), firms pay attention to non-financial data, such as elements of governance, social, and environmental concerns (henceforth referred to as ESG). Therefore, non-financial information provided by EGS factors measured by the ESG score has a crucial role in incorporating strategy and firm performance.

Purpose: This chapter looks at how ESG scores affect the performance of firms. The term ‘ESG’ describes how corporate operations include ESG principles. The ESG score is a novel way to gauge a company’s sustainability.

Methodology: ESG practices are a current phenomenon that has taken the attention of researchers in the last decades. Besides the amount of research conducted, researchers still need consensus regarding its impact. This chapter implements a systematic literature review to compile the research on ESG performance (ESGP) and how it affects business performance.

Findings: Businesses can incorporate sustainability practices into their operations with the help of ESG reports. ESG reports and scores provide non-financial information, which is crucial for businesses to achieve sustainability in their activities and attract more investors. The chapter contributes to the literature by creating value through a comprehensive and theoretical literature review.

Online learning has come to stay in a technologically advancing world with increasing populations. The search for ways to make online learning more efficient and effective in some developing countries continues as the accompanying issues in developing country contexts abound. This paper explores the issues that underlie online learning management in a developing country context, focusing on the Moodle, Sakai and Zoom platforms used in some selected public universities in Ghana.

The study relied on the qualitative approach to data collection and a descriptive design for analysis. Using the social constructivism theory, the paper discussed the critical issues students, and to a lesser extent, instructors encounter in their engagement on these platforms for academic learning.

The study found that the inefficient use of these platforms is due to several factors including the high cost of data, poor perception of the quality of online learning compared to traditional in-person contacts, poor attitude of students, low participation in online learning, lack of computers and poor internet connectivity among others.

It is important to mention that this study was limited to some selected public universities in Ghana. Data could have been collected from a wider sample including other Ghanaian tertiary institutions or some other developing countries. The similarity of study outcomes in other developing countries, however, suggests that similar results would have been obtained in an international sample.

Despite the robustness of the Learning Management systems in place, the evidence suggests that their utilisation is far less than optimal. However, with relevant policies and the provision of needed technical support, training, provision of equipment like computers for use by both students and instructors and efficient internet connectivity, the LMS platforms could be more efficient for online learning.

The authors conducted this research using original data from interviews in the selected public universities in Ghana. The data was meant to inform the discussion on some of the critical issues that underlie online learning in a developing country context. Although the study relied on data from selected public universities in a single country, its outcomes reflect fundamental issues of online learning in a developing country context which find relevance in available study outcomes.

The purpose of this study is to determine research areas that are most favorable in supporting the development and manufacturing of electric vehicle (EV) components locally in Indonesia for 2025–2035. Therefore, will provide direction for the formulation of the related government policies and programs. Consequently, an EV technology research priority must be identified.

A technology foresight (TF) procedure which consists of a STEEPV analysis, followed by scenarios development and expert elicitation techniques, was conducted to determine an EV technology research priority that may direct future specific local component innovations, and therefore businesses.

The results of this study indicate that research in a range of EV battery technologies, technologies relating to a variety of key components (to increase local content) and autonomous systems were important to support the local development and manufacturing of EV components in Indonesia.

In this study, the scenarios development process was conducted based on selected available experts, mostly internally from BRIN. Some biased opinions may be present.

There have not been any TF studies regarding the development of EV technology research priority in Indonesia.

This study aims to investigate magnetohydrodynamic (MHD) conjugate pure mixed convection considering interior heat production and resistive heating inside a square closed/open cavity featuring a rotating cylinder for aiding (clockwise) and opposing (counterclockwise) flow configurations. Moreover, the impacts of altering cylinder size and conductivity on the system’s overall performance to determine optimum conditions are examined in this investigation.

The closed chamber is differentially heated by keeping high and low temperatures at the vertical boundaries. In contrast, the open cavity has a heated left wall and an open right boundary. The Galerkin finite element method is used to solve the Navier–Stokes and the thermal energy equations, which construct the present study’s mathematical framework. Numerical simulations are conducted for the specified ranges of several controlling parameters: Reynolds (31.62 ≤ Re ≤ 1000), Grashof (10³ ≤ Gr ≤ 10⁶) and Hartmann numbers (0 ≤ Ha ≤ 31.62), and volumetric heat generation coefficient (Δ = 0, 3).

When Gr, Re and Ha simultaneously increase, the average Nusselt number along the warmed boundary rises accordingly. Conversely, interior heat production lowers heat transmission within the computational domain, which is also monitored regarding mean fluid temperature, overall entropy production and thermal performance criterion. Finally, the open cavity confirms better thermal performance than the closed cavity.

Comprehending the impacts of the magnetic field, Joule heating, internal heat generation and enclosed or open boundary on pure MHD combined free-forced convective flow offers valuable understandings of temperature fluctuations, velocity propagations, heat transport and irretrievable energy loss in numerous engineering applications.

This paper aims to investigate how the technical logics of a World Bank-led performance management reform interacted with the social, political and historical logics within a developing country (DC) regulatory organisation. The institutional environment both within and outside the organisation was considered to understand the performance management reform experience.

An interview-based, longitudinal, qualitative case study approach was used to locate accounting in its technical, social and political space. A large regulatory organisation in Bangladesh was investigated as a case study to reveal how traditional organisational practices and public sector norms mediated a performance management reform. Informed by the institutional logics (IL) and economies of worth perspectives, interviews were used to locate IL at macro-level and associated organisational actors’ strategic responses that ultimately shaped the implementation of a performance management system (PMS).

This paper reveals how accounting, as a social and political practice, influences accountability reform within a regulatory organisation. It provides an account of both the processes and resultant practices of an accounting reform initiative. While a consultative and transparent performance management process was intended to enhance accountability, it challenged the traditional organisational authority structure and culture. The new PMS retained, modified and adjusted a number of its characteristics over time. These adjustments reflected an amalgamation of the influence of institutional pressures from powerful constituents and the ability of the local agents (managers) in negotiating and mediating the institutionalisation of a new PMS.

The findings of this paper carry major implications for policy makers, particularly with respect to the design of future reform programs on PMS.

This paper offers a theoretical mapping of IL and its organisation-level interpretations and practices. Thus, the authors locate power and influence at field and firm levels. The findings of this study reflect historical, political and cultural backgrounds of the case study organisation and how these contextual forces were active in shaping the meaning of reform logics. Though the institutional environment and agents were unique to the case study organisation, this research offers a “process generalisation” that reveals how a best practice PMS was translated and transformed by the traditional organisational practices in a DC regulatory context.

Purpose: This study investigates the role of telemedicine in sustaining healthcare systems in Europe, during the COVID-19 pandemic. It focusses on how telemedicine serves as a strategic response to modern healthcare challenges, emphasising its efficiency, accessibility, and patient-centred nature.

Need for the study: The need for this study arises from the escalating demands on healthcare systems, especially during the COVID-19 pandemic. It aims to understand the adoption of telemedicine practices across European Union (EU) countries and their impact on healthcare sustainability.

Methodology: This study employs hierarchical and K-Means clustering to analyse EU citizens’ attitudes towards teleconsultations during COVID-19. Principal component analysis (PCA) is used for data compression and insight extraction. Data is sourced from Eurofound’s 2020 and 2021 surveys, involving extensive participant responses across the EU.

Findings: The study’s findings reveal significant shifts towards digital healthcare solutions, such as an increase in online consultations and prescriptions. It identifies different patterns of telemedicine use across EU countries, influenced by socioeconomic and geographical factors. These findings offer insights into future healthcare policy and strategy development.

Practical implications: The findings provide valuable insights into the shifts in telemedicine adoption in the EU, highlighting the significance of economic and sociological factors in healthcare trends. This study stresses the importance of customising healthcare strategies to suit the unique needs and digital capabilities of different countries.

To improve the thermal performance of base fluid, nanoparticles of three types are dispersed in the base fluid. A novel theory of non-Fourier heat transfer is used for design and development of models. The thermal performance of sample fluids is compared to determine which types of combination of nanoparticles are the best for an optimized enhancement in thermal performance of fluids. This article aims to: (i) investigate the impact of nanoparticles on thermal performance; and (ii) implement the Galerkin finite element method (GFEM) to thermal problems.

The mathematical models are developed using novel non-Fourier heat flux theory, conservation laws of computational fluid dynamics (CFD) and no-slip thermal boundary conditions. The models are approximated using thermal boundary layer approximations, and transformed models are solved numerically using GFEM. A grid-sensitivity test is performed. The accuracy, correction and stability of solutions is ensured. The numerical method adopted for the calculations is validated with published data. Quantities of engineering interest, i.e. wall shear stress, wall mass flow rate and wall heat flux, are calculated and examined versus emerging rheological parameters and thermal relaxation time.

The thermal relaxation time measures the ability of a fluid to restore its original thermal state, called thermal equilibrium and therefore, simulations have shown that the thermal relaxation time associated with a mono nanofluid has the most substantial effect on the temperature of fluid, whereas a ternary nanofluid has the smallest thermal relaxation time. A ternary nanofluid has a wider thermal boundary thickness in comparison with base and di- and mono nanofluids. The wall heat flux (in the case of the ternary nanofluids) has the most significant value compared with the wall shear stresses for the mono and hybrid nanofluids. The wall heat and mass fluxes have the highest values for the case of non-Fourier heat and mass diffusion compared to the case of Fourier heat and mass transfer.

An extensive literature review reveals that no study has considered thermal and concentration memory effects on transport mechanisms in fluids of cross-rheological liquid using novel theory of heat and mass [presented by Cattaneo (Cattaneo, 1958) and Christov (Christov, 2009)] so far. Moreover, the finite element method for coupled and nonlinear CFD problems has not been implemented so far. To the best of the authors’ knowledge for the first time, the dynamics of wall heat flow rate and mass flow rate under simultaneous effects of thermal and solute relaxation times, Ohmic dissipation and first-order chemical reactions are studied.

Purpose: Green consumerism is on the rise in the 21st century, impelling businesses to prioritise environmental awareness and expand eco-products to keep up with the growing demand. This research examines how social media (SM) and moral obligations (MO) affect consumer views and their propensity to make eco-friendly choices.

Methodology: Data were gathered from 508 participants using an adaptive questionnaire. The proposed model was tested using ‘structural equation modelling’.

Findings: The results show that electronic word-of-mouth (EWOM) and the intent to acquire green goods favourably impact consumer behaviour. MO positively influences attitudes and intentions to make green purchases (GPI), with attitudes acting as a mediator between MO and GPI.

Implications: This research is of utmost importance for marketers wanting to enhance their SM communication strategies to influence consumers’ opinions of green products and raise the possibility that they would make environmentally conscious purchases.

Tourism, Technology and Climate Change: The tourism industry is indispensable both for its socio-cultural offerings and its profound economic implications. The economic multiplier effects inherent in the drivers of tourism can stimulate the regional economy even before these areas emerge as tourism meccas. While vast amounts of research have detailed tourism's overarching significance, there is an evident void in understanding its multifaceted impacts, particularly where technological advances, environmental performance (EP) and economic benefits converge. A thorough examination of 907 research records led to this chapter, which identifies these gaps by referencing nine observational and 11 intervention studies. Achieving a Cohen's kappa value of 0.75, the authors note a strong consensus among reviewers, adhering to Cohen's (1940) standards. The findings from the first quarter highlight several areas within the tourism industry that have been under-researched. Particularly, the integration of technology, from ATM infrastructures enhancing tourist financial experiences to digital platforms elevating traveller education and awareness, and tech-driven solutions addressing demographic and ethical considerations in tourism, remains insufficiently explored. Additionally, the authors recognise an existing gap in knowledge regarding the nexus between tourism development and its climatic repercussions, especially before tourism ventures are fully realized. This chapter aims to channel future research into these lesser-trodden areas, fostering a comprehensive grasp of tourism's evolution in the face of rapid technological advancements and its interplay with environmental shifts.

Firms have already begun integrating artificial intelligence (AI) as a replacement for conventional performance management systems owing to its technological superiority. This transition has sparked a growing interest in determining how employees perceive and respond to performance feedback provided by AI as opposed to human supervisors.

A 2 x 2 between-subject experimental design was employed that was manipulated into four experimental conditions: AI algorithms, AI data, highly experienced human supervisors and low-experience human supervisor conditions. A one-way ANOVA and Welch t-test were used to analyze data.

Our findings revealed that with a predefined fixed formula employed for performance feedback, employees exhibited higher levels of trust in AI algorithms, had greater performance expectations and showed stronger intentions to seek performance feedback from AI algorithms than highly experienced human supervisors. Conversely, when performance feedback was provided by human supervisors, even those with less experience, in a discretionary manner, employees' perceptions were higher compared to similar feedback provided by AI data. Moreover, additional analysis findings indicated that combined AI-human performance feedback led to higher levels of employees' perceptions compared to performance feedback solely by AI or humans.

The findings of our study advocate the incorporation of AI in performance management systems and the implementation of AI-human combined feedback approaches as a potential strategy to alleviate the negative perception of employees, thereby increasing firms' return on AI investment.

Our study represents one of the initial endeavors exploring the integration of AI in performance management systems and AI-human collaboration in providing performance feedback to employees.