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The ceramic tile chain can generate several environmental impacts, from raw material extraction to the production process, commercialization, consumption, maintenance and disposal. One of the open issues remaining in the literature on socially responsible supply chains, also known as responsible supply chains, is understanding how corporate social responsibility (CSR) practices are being implemented in ceramic tile companies in Brazil.

The method adopted is a multiple-case study. The authors conducted face-to-face interviews with six ceramic producers and a trade association. The authors also conducted eight interviews with specialists in the ceramic sector. They are two university professors, two class association representatives, one professional from a technological institute, two representatives of the inspection body and one supplier.

Companies perform on a compliance basis, manifesting a less proactive position when the subject is CSR. In addition, the CSR practices established by the companies are preferably aimed at reducing costs and risks and increasing reputation. Practices in terms of eco-design are linked to lowering costs and growing reputation, as seen from the reduction in the use of inputs and improvements in packaging to minimize costs. These practices improve the company’s reputation from the consumers' perspective. Environmental aspects are dominant due to the legislation.

This paper contributes theoretically since it identifies, from the companies' perspective, the CSR practices related to risk, cost reduction and reputation increase. There are also opportunities to be explored for facilitating their efforts towards a sustainable business model, especially considering the social dimension. From a managerial perspective, this paper provides some input for implementing CSR actions, mainly regarding their implications for society and local communities.

La cadena de revestimiento cerámico puede generar diversos impactos ambientales, desde la extracción de la materia prima hasta el proceso de producción, comercialización, consumo, mantenimiento y disposición. Una de las cuestiones abiertas que quedan en la literatura sobre cadenas de suministro socialmente responsables, también conocidas como cadenas de suministro responsables, es comprender cómo se están implementando prácticas de responsabilidad social empresarial en las empresas de revestimientos cerámicos en Brasil.

El método utilizado en el estudio es un estudio de casos múltiples. Realizamos entrevistas cara a cara con 6 productores de cerámica y una asociación comercial. También recibimos información de 8 especialistas representantes de organizaciones relacionadas con el sector cerámico; 2 profesores universitarios; 2 representantes de asociaciones de clase; 1 profesional de instituto tecnológico; 2 representantes del organismo de control; y 1 proveedor de esmaltes.

Las empresas actúan sobre la base del cumplimiento, manifestando una posición menos proactiva cuando el tema es la RSE. Además, las prácticas de RSC establecidas por las empresas están preferentemente encaminadas a la reducción de costes y riesgos y al aumento de la reputación. Las prácticas en materia de ecodiseño están esencialmente ligadas a la reducción de costos y al aumento de la reputación, a partir de la reducción en el uso de insumos y mejoras en los empaques para minimizar costos. Estas prácticas mejoran la reputación de la empresa desde la perspectiva de los consumidores. Los aspectos ambientales son dominantes debido a la legislación.

Este trabajo aporta teóricamente ya que identifica, desde la perspectiva de las empresas, las prácticas de RSE relacionadas con el riesgo, la reducción de costos y el aumento de la reputación. También hay oportunidades por explorar para facilitar sus esfuerzos hacia un modelo de negocio sostenible, especialmente teniendo en cuenta la dimensión social. Desde la perspectiva gerencial, este documento proporciona algunos insumos para la toma de decisiones sobre la implementación de acciones de RSE, principalmente en lo que respecta a las implicaciones para la sociedad y las comunidades locales.

Purpose: Preserving a country’s culture is crucial for its sustainability. Handicraft is a key draw for tourism destinations; it protects any civilisation’s indigenous knowledge and culture by managing the historical, economic, and ecological ecosystems and perfectly aligns with sustainable development. It has a significant role in creating employment, especially in rural regions and is an essential contributor to the export economy, mainly in developing nations. The study focuses on the skills required and existing gaps in the handicraft industry, its development and prospects by considering women and their role in preserving and embodying the traditional art of making handicrafts.

Approach: A framework has been developed for mapping and analysing the skills required in the handicraft sector using econometric modelling; an enormous number of skills have been crowdsourced from the respondents, and machine learning techniques have been used.

Findings: The findings of the study revealed that employment in this area is dependent not only on general or specialised skills but also on complex matrix skills ranging from punctuality to working in unclean and unsafe environments, along with a set of personal qualities, such as taking initiatives and specific skills, for example polishing and colour coding.

Implications: The skills mapping technique utilised in this study is applicable globally, particularly for women indulged in casual work in developing nations’ handicrafts industry. The sustainable development goals, tourism, and handicrafts are all interconnected. The research includes understanding skills mapping, which provides insights into efficient job matching by incorporating preferences and studying the demand side of casual working by women in the handicraft sector from a skills perspective.

The United Nations has demonstrated a commitment to preserving the ecosystem through its 2030 sustainable development goals agenda. One crucial objective of these goals is to promote a healthy ecosystem and discourage practices that harm it. Building materials production significantly contributes to the emissions of greenhouse gases. This poses a threat to the ecosystem and prompts a growing demand for sustainable building materials (SBMs). The purpose of this study is to investigate SBMs to determine their utilization in construction operations and the potential impact their application could have on construction productivity.

A systematic review of the existing literature in the field of SBMs was conducted for the study. The search strings used were “sustainable” AND (“building” OR “construction”) AND “materials” AND “productivity”. A total of 146 articles were obtained from the Scopus database and reviewed.

Bio-based, cementitious and phase change materials were the main categories of SBMs. Materials in these categories have the potential to substantially contribute to sustainability in the construction sector. However, challenges such as availability, cost, expertise, awareness, social acceptance and resistance to innovation must be addressed to promote the increased utilization of SBMs and enhance construction productivity.

Many studies have explored SBMs, but there is a dearth of studies that address productivity in the context of SBMs, which leaves a gap in understanding. This study addresses this gap by drawing on existing studies to determine the potential implications that using SBMs could have on construction productivity.

The paper aims at studying the effect of management practices on the extensive and intensive export margins of Egyptian manufacturing firms.

The study relies on the 2020/2021 Egyptian Industrial Firm Behavior Survey (EIFBS) which comprises 2,383 manufacturing firms representing small, medium, and large sized firms located in different regions of Egypt: Urban Governorates, Lower Egypt, and Upper Egypt. It constructs an overall management z score for each firm to estimate its effect on a firm’s probability of exporting and value of exports using Ordinary Least Squares (OLS) regressions.

Results indicate that good management is associated with a higher probability of firm exporting as well as higher export revenues conditional on exporting, robust to controlling for the level of domestic sales. These effects do not differ by firm ownership or type of sector, but rather by firm size, with managerial competence raising the probability of exporting more for large-sized firms. Additionally, good management is associated with higher firm productivity, innovation and worker training propensities which gives evidence that it is both an efficiency and a quality enhancer. Moreover, monitoring and targeting practices have significant positive effects on both margins, while incentives are only significant for the extensive margin.

Firms that aim at enhancing their export prospects and revenues should devote resources to review and upgrade their management systems to boost their product quality and production efficiency. Policy-wise, the government should create a competitive market environment that is open to both domestic and foreign firms’ entry to stimulate the adoption of better management practices.

The paper is the first to explore the link between firm management practices and export outcomes for a MENA country (Egypt). It makes use of a recent survey, the 2020/2021 Egyptian Industrial Firm Behavior Survey (EIFBS). The findings shed light on the importance of different management components (monitoring, targeting and incentives) in driving a manufacturing firm’s export performance.

Our study examines how artificial intelligence (AI) can enhance decision-making processes to promote circular economy practices within the utility sector.

A unique case study of Alia Servizi Ambientali Spa, an Italian multi-utility company using AI for waste management, is analyzed using the Gioia method and semi-structured interviews.

Our study discovers the proactive role of the user in waste management processes, the importance of economic incentives to increase the usefulness of the technology and the role of AI in waste management transformation processes (e.g. glass waste).

The present study enhances the circular economy model (transformation, distribution and recovery), uncovering AI’s role in waste management. Finally, we inspire managers with algorithms used for data-driven decisions.

The purpose of this study is to explore how Industry 4.0 (I40) technologies support workers' engagement in soft total quality management (TQM) practices for organisational performance.

The authors conducted a multiple case study of six Italian manufacturing organisations that operate with I40 production and implement TQM practices. The authors concentrated on the relationship between I40 technologies and soft TQM aspects.

I40 technologies provide two forms of engagement with workers. Workers can act as machine supervisors and expert assembly operators. Organisations use five soft TQM practices to involve and develop workers for TQM that vary according to automation levels. The five soft TQM practices are top management design around workers, incremental trials with I40 technologies, worker empowerment, I40 sociotechnical collaboration and individual feedback systems.

In the literature that focusses primarily on how I40 technologies support the hard side of TQM by creating a data-driven and automated quality management system, the authors illustrate how the workforce can be engaged in I40 with five soft TQM practices to improve organisational performance. Thus, the authors complement the theory of hard and soft TQM aspects for I40 production systems.

This paper aims to determine the adaptability of China’s legal system in recognizing and enforcing foreign judgements in China.

Academic articles, case law and books are examined as are relevant reports by various regulatory authorities and organizations.

Historically, Chinese courts have strictly adhered to “de facto reciprocity”, which made it difficult for foreign judgements to be recognized and enforced in China. Fortunately, Chinese courts have since abandoned their rigid adherence to de facto reciprocity, and have instead, used flexible tests of reciprocity such as de jure reciprocity, reciprocal commitment and reciprocal understand/consensus. Accordingly, this would facilitate the recovery of stolen assets, as there is a lower threshold for the recognition and enforcement of a foreign judgement.

There are limited data available in relation to the recognition and enforcement of foreign judgements pertaining to the recovery of stolen assets. Any discussions within this paper are based on the impressionistic observations of this author, which may not reflect the true state of affairs within the Belt and Road Initiative.

Those who are interested in examining the viability in recognizing and enforcing foreign judgements relating to stolen assets will have an interest in this topic.

The value of the paper is to demonstrate the difficulties in recognizing and enforcing foreign judgements in China in relation to stolen assets.

The purpose of this paper is to investigate the most recurrent variables characterizing the collaborative relationships of industrial symbiosis (IS) (hereinafter also referred to as “anatomic” variables) established in the attempt to adopt circular economy (CE) by collecting evidence from a rich empirical set of implementation cases in Italy.

The current literature on IS was reviewed, and a content analysis was performed to identify and define the “anatomic” variables affecting its adoption in the circular economy. We followed a multiple-case study methodology investigating 50 cases of IS in Italy and performed a content analysis of the “anatomic” variables characterizing each case.

This research proposes the “anatomic” variables (i.e. industrial sectors involved, public actors involvement, governmental support, facilitator involvement and geographical proximity) explaining the cases of IS in the circular economy. Each “anatomic” variable is discussed at length based on the empirical evidence collected, with a particular reference to the impact on the different development strategies (i.e. “bottom-up” and “top-down”) in the cases observed.

Current literature on IS focuses on a sub-set of variables characterizing collaboration in IS. This research builds on extant literature to define a new framework of five purposeful “anatomic” variables defining IS in the circular economy. Moreover, we also collect and discuss a broad variety of empirical evidence in what is a still under-investigated context (i.e. Italy).

The purpose of the present study is to determine how the cash conversion cycle (CCC) affects the financial performance of manufacturing companies in Bangladesh.

The authors have collected data of 61 Dhaka Stock Exchange (DSE)-listed firms from the 10 distinct manufacturing industries of Bangladesh for 18 years, from 2003 to 2020. The data have been analyzed through the two-steps system generalized method of moment (GMM) regression model, using profitability indicators return on asset (ROA) and earnings per share (EPS) as dependent variables, while CCC has been used as the independent variable, whereas asset turnover (ATO) and financial leverage (LEV) were used as control variables to assess the relationship between the CCC and financial performance.

The findings indicated that CCC has a negative connection with profitability – ROA and EPS, with the connection between CCC and EPS being highly significant. This indicates that reducing the inventory conversion time, reducing the period of receivable collection and making payments to creditors with potential delays might help Bangladeshi manufacturing firms boost their profitability. In addition, the firm-specific characteristics, namely ATO and LEV significantly affect the firm's profitability.

The research was based only on secondary sources and information was scarce. This research was conducted to determine the impact of the CCC on the corporate profitability of the manufacturing sector solely. There might be many other working capital variables that are still unexplored through this study.

The current study's findings are consistent with the traditional rule that minimizing the firm's days of the cash cycle may optimize financial performance. The results of this research have added to the existing body of knowledge on the topic of working capital management (WCM). Future research endeavors can be initiated for assessing the impact of the CCC on the firm's profitability in other industrial sectors or to identify other working capital variables that have much impact on corporate profitability.

This study is an original work of the researchers and adds value to the current literature in the domain of WCM and corporate profitability. The present study is the first one that covers firms in all the manufacturing industries in Bangladesh. The corporate managers, creditors, investors and other concerned stakeholders will be benefited from the findings of the present study.

This study aims to examine the impact of board characteristics on climate change disclosures (CCDs) in the context of an emerging economy, with a unique focus on regulatory influences.

This study analyzes longitudinal data (2014–2021) from environmentally sensitive firms listed on the Dhaka Stock Exchange, using a disclosure index developed within the Global Reporting Initiative framework. The authors use a neo-institutional theoretical lens to explore regulatory influences on CCD through board characteristics. This study uses hand-collected data from annual reports owing to the absence of an established database.

The results indicate that a larger board size, the presence of foreign directors and the existence of an audit committee correlate with higher levels of CCD disclosure. Conversely, a higher frequency of board meetings is associated with lower CCD disclosure levels. This study also observed an increase in CCD following the implementation of corporate governance guidelines by the Bangladesh Securities and Exchange Commission, albeit with a relatively low number of firms making these disclosures.

This study contributes to the climate change reporting literature by providing empirical evidence of regulatory influences on CCD through board characteristics in an emerging economy. However, the findings may not be universally applicable, considering the study’s focus on Bangladeshi listed firms.

This study suggests growing pressures for diverse stakeholders, including researchers and regulatory bodies, to integrate climate change disclosure into routine activities. This study offers a valuable framework and insights for various stakeholders.

By emphasizing the influence of good governance and sustainability practices, this study contributes to stakeholders’ understanding, aiming to contribute to a better world.

This study stands out by uniquely positioning itself in the climate change reporting literature, shedding light on regulatory influences on CCD through board characteristics in the context of an emerging economy.