Search results

This study investigates if and how the board size, the board independence, the CEO duality and the board-specific skills are associated with higher-quality Sustainable Development Goals (SDGs) disclosure in European State-Owned Enterprises (SOEs).

We measured SDGs disclosure through a content analysis of SOE's reports from 2017 to 2022. The characteristics of the boards analyzed are board size, board independence, CEO duality and board-specific skills. We performed multiple regression models to test the association between the SDGs disclosure and the characteristics of the boards.

The results show that board size, independent directors and board-specific skills are positively associated with higher-quality SDGs disclosure, while CEO duality is negatively associated with higher-quality SDGs disclosure.

This study provides several practical implications. Shareholders could equip their firms with larger boards, more independent and highly skilled directors, while avoiding a CEO duality for improving the SDGs disclosure; capital providers could examine the characteristics of a firm's board before allocating financial resources to verify which firms are accountable in reaching the SDGs. Also, standard-setters and policymakers could use the results of this research to define new standards or regulatory pathways to push firms to put more efforts in preparing a comprehensive and high-quality SDGs disclosure.

While prior studies mostly focused on sustainability reporting overall, this study adds a specific insight about SDGs disclosure employing an investigation which has not been previously analyzed.

This study aims to qualitatively examine the implications of Maqasid al-Shari’ah (objectives of Islamic law) for sustainability practices among businesses. While there is a growing recognition of the importance of adopting an integrated approach to sustainability, several businesses remain focused on profit maximisation at the expense of environmental and social sustainability. As such, there is a need for more studies that emphasise sustainability practices, essentially to expose businesses to the best ways to meet the needs of today without negatively impacting future generations.

This research used a qualitative research design, and data were collected from Shari’ah scholars. To facilitate data collection, semi-structured interview questions were developed and used to conduct interviews with ten Shari’ah scholars in Malaysia. Thematic analysis was used to analyse the interview data collected for this study.

The results demonstrate that there are ample justifications from a Shari’ah perspective for integrated sustainability practices. Additionally, the study reveals a need for increased awareness regarding the importance of businesses adopting a holistic approach to sustainability through the formulation and implementation of suitable sustainability strategies and ensuring compliance with social and environmental standards.

While this study has primarily adopted a qualitative method to address the implications of Maqasid al-Shari’ah for integrated sustainability practices among businesses, the authors acknowledge that this approach may not capture the full spectrum of quantitative data that could provide a broader statistical perspective on the issue. Hence, future research could incorporate quantitative methods to complement the findings of this study.

This research constitutes an innovative addition to the field of corporate sustainability practices. To the best of the authors’ knowledge, no prior studies have extensively explored the intricate intersection of Maqasid al-Shari’ah and integrated corporate sustainability practices as this study has done.

Today, collaborative consumption platforms support business activities. In particular, the sharing economy (SE) increases social and economic dynamism and reduces environmental impact by conserving resources. Therefore, this paper investigates the sustainable value drivers of sharing economy practices.

We explore multiple case studies as a research approach to answer the research question. Multiple sources of evidence were used to triangulate the data. The SE practices influence several sectors; thus, we conducted a sector analysis investigating the healthcare, food and fashion industries. Analysing different sectors provides valuable theoretical and practical insights, facilitating decision-making and fostering innovation. Sectoral differences emphasize how different sustainable SE models are configured.

The findings highlight that SE allows for the development of sustainable business models attesting to: (1) value capture in the food industry, (2) value delivery in the healthcare industry and (3) value creation in the fashion industry. The study opens avenues for future research.

The originality of this study is in the new lens from which the phenomenon is observed.

This paper aims to analyse the corporate social responsibility (CSR) Committee presence and gender equality influence on environmental, social and governance (ESG) performance reporting in a pre- and during Covid-19 crisis in European Union (EU) listed entities.

To achieve the goal, an empirical analysis was conducted with 1,221 listed companies in EU as support for the economics years 2017–2021. Statistical technique used to analyse the relationship between the variables under study was regression analysis with panel data.

Results show that CSR committee presence, stakeholder engagement and gender equality are positively associated with ESG performance reporting, but the Covid-19 crisis and the book value per share do not influence the dependent variable. The model variables determine 99% of the ESG performance reporting.

The results are useful for managers, governments and organizations in developing sustainability reporting standards. As companies navigate the complex landscape of sustainability challenges, integrating sustainable development goals into their strategies and ESG reports provides a roadmap for creating positive, lasting impacts on a global scale.

This research covers listed firms from throughout the EU and the pre- and during-Covid era.

The purpose of this study is developing a new buy-back coordination contract in the symbiotic supply chain. In this new contract, the goal of the supply chain members (profit maximization) is realized.

This paper encourages the manufacturer to order products optimally by presenting a new buy-back coordination contract, and in return, the supplier undertakes to buy the unsold products from the manufacturer at the buy-back price. By using data-driven decision-making and multiobjective decision-making and considering the existing conditions in the symbiosis industry, a contract has been presented that guarantees the profits of supply chain members.

In this paper, it was found out how the authors can determine the order quantity, buy-back price and wholesale price in a symbiotic supply chain in such a way that it makes a profit for both the supplier and the manufacturer. In other words, how to determine these variables to encourage the manufacturer to order more quantity to the supplier so that both will benefit.

To the best of the authors’ knowledge, this is the first paper that defines a new buy-back coordination contract in the symbiotic supply chain by considering uncertain demand and a multiobjective model. Due to the importance of environmental issues, the sharing of resources by companies and organizations with each other, and the necessity of their cooperation, industries are moving toward a symbiosis industry.

This study explores the significance and implementation priorities for Digital Product Passports (DPP) in the context of building renovation projects. It aims to reveal bottlenecks and how a data-driven workflow bridges the DPP understanding/implementation gap, facilitating the transition towards practices aligned with the EU Green Deal goals.

A mixed-methods embedded design was employed for a real-case study exploration. Desk research and field observations ground the two-level analysis combining project documentation, namely the Bill of Quantities (BoQ), with different criteria in digitalisation and sustainability, such as economic ratio, 3D modelling, waste management, hazards, energy performance and facility management. All results were interpreted from the DPP lens.

The analysis revealed a system for identifying building products representing a significant part of the renovation budget. About 11 priority DPPs were found. Some are crucial for both the deconstruction and construction phases, highlighting the need for an incremental and strategic approach to DPP implementation.

The study is limited to a single case study. Constraints are minimised given the sample's archetype representativeness. The outcomes introduce the need for strategic thinking for incremental DPP implementation. Future research will explore additional criteria and cases.

The research has resulted in a classification framework for DPPs' significance and priority, which is provided with case results. The outcome of the framework provides views on concept alignment to make the implementation in construction more straightforward. Its practical use can be replicated in other projects, emphasizing the importance of data structure and management for the circular economy.

This study aims to explore the process of identifying and defining multiple capitals in the integrated report (IR) of a government-owned tourism company.

Interventionist research was conducted using a case study design. The researcher was directly involved in developing the first IR of Zètema, a heritage and tourism company owned by the Municipality of Rome. The research team analyzed internal reports, business model (BM), strategic plan and marketing plan, and collected data through semistructured interviews and participation in company meetings.

A template based on a step-by-step deductive process to select and define relevant capitals was derived. Following this process, an appropriate form of capital emerged: “cultural capital”. Furthermore, this study emphasizes a novel awareness of the different meanings that capitals can assume as inputs and outcomes of a BM.

This study meets the demand for empirical research that investigates real information in integrated reports intended for those for whom value is created. Thus, the paper contributes to the existing knowledge on integrated reporting by examining the partially explored concept of capital, particularly its identification process. Furthermore, this study provides support to preparers of integrated reports by defining a conceptual reference model for the disclosure of significant capitals and underlining the importance of distinguishing capitals as input or outcome.

This study aims to identify how the sustainability of Brazilian Federal Institutes of Education, Science and Technology is implemented.

The research is descriptive and quantitative, and questionnaires were used to collect data, which were applied to the campuses and deans of the 38 IFs. The sample selection resulted from a sampling calculation for a finite population, which considered the five Brazilian regions, reaching 248 respondents. To analyze the collected data, descriptive statistics were used to demonstrate the mean, standard deviation (σ) and coefficient of variation of each of the seven axes of the questionnaire and also of the axes and regions jointly; and the sustainability indicator was defined.

A majority of the analyzed FIs were considered to be medium or highly sustainable. The classifications achieved by the FIs demonstrate that sustainability practices are reasonably present in a significant number of campi and Principals’ Offices.

This study contributes by creating a data collection instrument to measure the sustainability practice, not only in educational institutions but also in any type of institution; and the sustainability indicators created, which make it possible to classify organs and entities in accordance with sustainable initiatives implemented by them.

This study’s authors can highlight the mapping of sustainability implementation in the Brazilian Federal Institutes analyzed, which, owing to the sample used, allows for the verification of similarities and differences in these practices between the five Brazilian regions, in addition to making comparisons possible.

This paper aims to explore why a country with significant under-investment in water infrastructure has not successfully imposed domestic water charges. Drawing on an economization lens, it examines how an economy emerged in the imposition of water charges but was subsequently hidden due to their politically motivated suspension.

Drawing on documentary evidence, a theoretically informed examination of the “economization” process is set out. This examination recognizes the central role sustainability plays in water management but illustrates how sustainability must be integrated with environmental, social, economic, cultural and political factors.

The findings set out the challenges experienced by a state-owned water company as they attempt to manage domestic water charges. The paper reveals that while the suspension of water charges has hidden the “economy” within government subvention, the economic and sustainable imperative to invest in and pay for water remains, but is enveloped within a political “hot potato” bringing about a quasi-political/quasi-economic landscape.

The findings demonstrate how the effective and sustainable management of domestic water supply requires collaboration between multiple participants, including the government, the European Union, private citizens and the water protest movement.

While highlighting the challenges faced by a country that has seriously under-invested in its water resources, the paper reflects the societal consequences of charging individuals for water, raising important questions about what water actually is – a right, a product or a political object.

Showing how an economy around domestic water supply in Ireland was revealed, but subsequently hidden in “the political”, the paper illustrates how sustainability is as much about economics and politics as it is about ecological balance and natural resources.

This paper aims to comprehensively analyze renewable energy alternatives in Brazil, focusing on identifying the most suitable option for investment in the country’s sustainable development.

The study adopts the step-wise weight assessment ratio analysis-multiobjective optimization by ratio analysis −3NAG (a combination of three normalization methods) methodology, a multicriteria decision-making approach, to evaluate and rank renewable energy sources based on key criteria such as resource availability, cost-effectiveness, job creation potential and environmental impact.

The analysis reveals that solar energy emerges as the preferred choice for Brazil, offering significant advantages over other alternatives such as hydroelectric, wind and biomass energy. Solar energy’s distributed generation capability, cost reduction trends and positive environmental impact contribute to its favorable position in meeting Brazil’s energy needs.

While the study provides valuable insights into renewable energy selection, there are limitations regarding the criteria’ scope and the exclusion of specific renewable energy options. Future research could explore sensitivity analyses and incorporate additional criteria to enhance the study’s comprehensiveness.

This research contributes to the existing literature by thoroughly analyzing renewable energy alternatives in Brazil using a robust multicriteria decision-making methodology. The study’s findings provide actionable guidance for policymakers, businesses and stakeholders seeking to promote sustainable energy development in the country.