The purpose of this paper is to explore the influence of caproate board gender diversity (BGD) and audit committee (AC) financial expertise on corporate green innovation. Unlike the existing empirical literature, this paper sheds new light on the moderating role of BGD on AC financial expertise-corporate green innovation nexus in context of GCC countries. By analyzing data from listed GCC firms over the period 2015 to 2024 and using different robust methods, this paper finds that AC financial expertise drives corporate green innovation. Further, the findings show that BGD enhances company’s sustainable practices by reinforcing the green innovation. In addition, the study shows that BGD plays a positive moderating role in stimulating the linkage among AC financial expertise and corporate green innovation. These outcomes highlight the importance of BGD and AC financial expertise in amplifying sustainability practices by establishing a robust internal control systems within firms, which can reduce business risk and enhance green innovation adoption. The outcomes of this study are robust across different estimations and measurements (System GMM, lagged model, Blau's Index). This paper offers valuable insights for corporate policymakers to align the structures of governance with sustainability goals.
As artificial intelligence (AI) increasingly reshapes work and social organisation, public debates often prioritise efficiency and innovation while overlooking questions of identity, meaning, and social belonging. This study examines how ordinary citizens in Slovenia perceive the impact of AI on work, professional identity, and broader societal change, positioning lay reflections as a valuable source of insight into early-stage sociotechnical transitions. Using an exploratory mixed-methods survey (n = 26), the study combines descriptive statistical analysis with thematic analysis of open-ended responses to capture both evaluative judgments and experiential perspectives. The findings reveal three central patterns. First, AI is predominantly perceived as a future-oriented and symbolic force rather than as a materially experienced workplace reality. Second, willingness to adapt through retraining is widespread but largely conditional, shaped by external triggers such as perceived necessity and institutional support rather than proactive individual initiative. Third, concerns related to AI are primarily identity-based, focusing on potential loss of meaning, human value, and social relevance rather than immediate economic insecurity or job loss. This suggests that adaptation to AI is not perceived merely as a matter of skills acquisition, but fundamentally as a question of meaning, social recognition, and human relevance. To interpret these dynamics, the article introduces the AI–Identity–Readiness Triangle, an original heuristic framework that situates public perceptions of AI at the intersection of actual exposure, identity-related vulnerability, and system-level enabling conditions. The study contributes a humanities-informed perspective on AI adoption, highlighting the importance of cultural context, ethical reflection, and social meaning in shaping public responses to technological change.
In the context of Vietnam’s transition into a new development era that requires a shift toward a more sustainable growth model, green economic development has emerged as a strategic orientation at both national and local levels. As the largest economic center of the country and a key growth engine of the Southern Key Economic Region, Ho Chi Minh City has set the goal of becoming an “international megacity” based on the principles of smart, green, and innovative urban development. Within this process, the green economy is regarded as an appropriate development model that reconciles economic growth with environmental protection and the improvement of citizens’ quality of life. Drawing on theoretical perspectives on sustainable development and the green economy, combined with an analysis of empirical evidence, this paper examines the current state of green economic development in Ho Chi Minh City in recent years. The study highlights major achievements while also identifying existing limitations and challenges in implementation. On this basis, the paper proposes several key solutions to promote green economic development, thereby contributing to the realization of Ho Chi Minh City’s goal of becoming a smart, rapidly developing, and sustainable urban center in the coming period.
The commitment to sustainability has intensified in recent years, prompting banks to reassess their business strategies and adopt practices more in line with sustainable principles. In this context, the 17 Sustainable Development Goals (SDGs) serve as global benchmarks for sustainable development. This study conducted a longitudinal analysis of the sustainability adherence of Santander Brazil and Argentina, based on official sustainability reports published between 2014 and 2023. The researchers observed that both subsidiaries showed improvements in sustainability indicators, indicating a commitment to achieving the SDGs, with the main convergence in achieving SDGs 4, 8, 10, and 13. However, the researchers observed divergences in results and actions, which may indicate distinct corporate strategies among the subsidiaries.
This study examines the impact of corporate governance mechanisms on sustainable firm performance in China and Pakistan, using the Generalised Method of Moments (GMM) estimator. The study will use data from more than 300 firms listed on the Pakistan and China stock exchanges, covering the period 2011 to 2023, to reflect real phenomena. The findings reveal a stronger, more statistically robust relationship between governance and performance in China than in Pakistan. The results underscore the significance of institutional and cultural context in shaping the effectiveness of corporate governance practices. In China, CEO Duality and board independence separation are significant drivers of firm value and efficiency, while in Pakistan, the effects of governance variables are weaker and less consistent. Recommendations valued for Pakistan to enhance the implementation of governance codes and for China to maintain investors' trust continue to ensure the efficacy of governance and encourage corporate openness and regulatory compliance.
This study investigates the relationship between e-government development, institutional quality, and good governance at the subnational level in Vietnam. While the advancement of ICT infrastructure is central to administrative modernization, its standalone impact on governance dimensions such as political participation, transparency, and decentralization remains limited. The findings highlight that technology-driven reforms, in the absence of complementary institutional improvements, are insufficient to produce meaningful governance outcomes. In contrast, institutional quality, measured through the Provincial Competitiveness Index (PCI), demonstrates more robust associations with governance indicators. Notably, reforms focused on enhancing economic efficiency, such as reducing market entry barriers, may undermine participatory practices and rule of law, raising concerns about the democratic inclusiveness of current reform trajectories. The analysis also reveals a decline in governance performance between 2019 and 2022, likely reflecting the disruptive impact of the COVID-19 pandemic on public administration and civic engagement. These findings underscore the necessity of fostering resilient governance systems that integrate digital innovation with institutional accountability and citizen-centered approaches.
The globe is today sustainability hungry. There is a huge potential to work common and collective in the sustainability transition and drive multi-decade long development cycles. The challenges and opportunities in the new approaches needed for sustainability is large and the associated risks and to take up responsibility are larger. Regulating the growing interests and aspirations to support sustainable development and align in line with sustainability in the transformative outcomes are huge and are varying unimaginably in the needs and wants of growth and development phases. This paper tries to focus on systems thinking for sustainability science where the advancement in the value based sustainable outlook has to happen recognizing the multiple layer and interconnectedness bringing in shared identity and reasonable belongingness, in developing many new understanding and purposes for the common and collective actions of states, markets and business environment to build, extending the base line of economic development and growth to be placed in the triple bottom line in the layered understanding and nested reality. Layered understanding, reflection and reformulation in the value chains are needed for the very specific sustainable and contributory business environment activity chains for people and planet leading towards common prosperity. This paper addresses qualitatively from the point of view of the key interests in sustainable development themes like distribution, fairness, welfare, wellbeing, equity and justice along with the twin questions of attaining sustainability and leading towards sustainable development goals in the futuristic growth and development pathway as support structures leading a transition having an intergenerational effect.
The rapid expansion of artificial intelligence (AI) as a driver of technological innovation has intensified challenges related to governance, sustainability, and controllability within socio-technical systems. The relevance of this study lies in the growing mismatch between the increasing complexity of AI systems and the traditional regulatory and management frameworks applied to them. The purpose of the article is to substantiate a complexity-based interpretation of AI as a complex adaptive system and to identify management principles that support sustainable and responsible development. The study is based on qualitative literature analysis and philosophical synthesis of interdisciplinary research on artificial intelligence, complexity theory, and governance of socio-technical systems. The methodological framework relies on the concepts of complex adaptive systems, diachronic emergence, and Ashby’s law of requisite variety, which are applied to analyze nonlinearity, self-organization, and adaptability in modern AI technologies. The results show that rigid, rule-based models of regulation and control are insufficient for governing AI systems characterized by emergent behavior and dynamic evolution. Effective governance requires management mechanisms comparable in complexity to the systems being governed while preserving meaningful human oversight and institutional accountability. It frames adaptive governance as essential for aligning technological autonomy with sustainability and long-term societal safety objectives globally
This study examines the development and implementation of social management in Slovakia, with a comparative focus on Germany and the Scandinavian countries. Social management, understood as an integrative approach combining economic, social, ethical, and environmental dimensions of organisational governance, has become a critical component of sustainable development in both corporate and non-profit sectors. The research aims to analyse how social management is conceptualised and applied by Slovak companies and non-governmental organisations, identify key differences compared with selected Western European models, and explore the barriers and opportunities influencing its further development in the Slovak context. The study employs a qualitative comparative research design, drawing on document analysis, content analysis of CSR and sustainability reports, and selected case studies of companies and non-profit organisations. The analytical framework is grounded in key theoretical concepts, including corporate social responsibility (CSR), stakeholder theory, the triple bottom line, and the ESG (Environmental, Social, Governance) reporting framework. These approaches are complemented by references to broader sustainability agendas, particularly the United Nations Sustainable Development Goals (SDGs). The findings indicate that social management in Slovak companies is applied in a fragmented and less systematic manner compared to Germany and Scandinavia, where it is more deeply embedded in organisational strategies and supported by long-standing institutional and cultural traditions. Slovak firms tend to focus on philanthropic and reputational activities, while environmental and governance dimensions are less consistently integrated into core decision-making processes. In contrast, non-profit organisations in Slovakia naturally incorporate social management into their missions and daily practices. Yet, their effectiveness is constrained by limited financial resources, project-based funding, and dependence on external donors. The comparative analysis highlights the significant role of historical experience, institutional trust, legislative frameworks, and societal expectations in shaping national approaches to social management. The study concludes with practical recommendations for companies, non-profit organisations, and policymakers to strengthen the strategic integration of social management, enhance transparency and stakeholder engagement, and support sustainable development in Slovakia. Overall, the research contributes to both academic debate and practical discourse by contextualising social management within a post-transition economy and a broader European sustainability framework.
Traditional Ecological Knowledge (TEK) represents community-rooted ecological wisdom and insight developed over centuries through repeated, long-term engagement with the surrounding environment. Drawing on publications from 1990–2024, this review assesses the ways how TEK support and reinforce biodiversity conservation and it interface with formal scientific practice and knowledge systems. Through a review of narrative methodology, the research delineates four dominant themes: convergence and divergence between TEK and scientific conservation, actionable integration pathways, structural and epistemic constraints, and the factors and conditions that can strengthen support for successful cross-knowledge collaboration. Findings show that TEK plays a vital role in strengthening environmental assessment, ecosystem restoration, climate-adaptive practices, and sustainable resource governance; however, structural barriers remain such as unequal power dynamics, constrained legal protection, and insufficient acknowledgement of indigenous people’s rights. In parallel, evidence from case studies demonstrates that robust TEK integration materialises in contexts and ambience where trust partners cultivate trust, engage in participatory decision-making and adhere to Free, Prior and Informed Consent arrangements. Based on the above, the study concluded that respecting TEK holders’ sovereignty and ensuring ethically grounded collaboration are essential for more just, culturally grounded and resilient conservation futures.
This study analyzes the relationship between economic growth, natural resource rent, industrial activity, and greenhouse gas emissions during the period 1986–2021. Annual time-series data were collected from the World Development Indicators, where CO₂-equivalent emissions were used to assess environmental quality, GDP per capita was used to measure economic growth, natural resource rent (% of GDP) was used to measure resource dependence, and the share of industrial value added in GDP was used to measure the level of industrialization. The study applies a nonlinear autoregressive distributed lag (NARDL) model to simultaneously examine short-term and long-term effects, as well as asymmetry among the variables. The results show that long-run cointegration exists in the model. Economic growth has a positive and statistically significant impact on emissions in both the short and long run, while natural resource rent has a negative effect in the long run. Furthermore, negative shocks to industrial activity have a more pronounced impact on emissions than positive shocks. These results imply the need to improve the quality of economic growth and promote industrial restructuring toward sustainability.
Many companies have developed big data analytics capability (BDAC) to enhance sustainable firm performance because of its recent popularity in big data. The big data has become important resource after people, money, things, and enterprises with data resources, which means that they can seize market opportunities. The implementation of enterprise finance sharing has gradually covered the entire production and operation process from the financial domain. However, few studies have examined the impact of big data capabilities on firm performance based on financial sharing, despite the abundance of existing research on big data capabilities. Therefore, this research examines this hypothesis by collecting necessary information through questionnaires and subsequently testing the relevant hypotheses through path analysis and the mediating effects of structural equation modelling. PLS-SEM proved that the three hypotheses of this study had a positive impact. This study investigated these findings from the perspective of theoretical and managerial significance.
A global Crisis is an unanticipated, abrupt event that upsets an economy's equilibrium and presents severe difficulties for governments. Whether caused by pandemics, natural disasters, global financial crises, or geopolitical upheavals, these shocks necessitate prompt and efficient policy responses to lessen their impacts. The study models are designed to summarise time series data for thirty major economies, as well as potential trade partners, during the period from 2002 to 2022. The study will employ Trend and GMM statistical techniques to assess the effects of government expenditure responses on economic stabilisation actions across various Global Crises. This research examines the impact of the global crisis on government expenditure responses and the underlying causes that determine fiscal policy choices following these Crises. The study identifies several key elements that influence government spending decisions, including the global crisis, the political and economic climate, fiscal policy frameworks, and international interdependencies. Additionally, it examines the outcomes of various spending reactions and assesses their long-term effects on the economy. The results are statistically significant and favourable, consistent with earlier studies. At a 1% significance level, the impact of crises on the diversity factor shows a strong and significant positive influence on economic activity across all estimators. The study recommended that technological advancement can significantly support long-term economic recovery. The most effective global agreement, the 2015 United Nations Sustainable Development Goals, must establish goals to increase economic efficiency and mitigate global crises.
This study conducts a systematic literature review to explore the mechanisms and research progress regarding the impact of Responsible Human Resource Management (RHRM) on Employee Well-Being (EWB). Following the SPAR-4-SLR structured protocol, articles published in Q1 and Q2 journals from the Scopus and Web of Science databases were rigorously screened. The Theory-Context-Characteristics-Methodology (TCCM) framework was applied to integrate multi-dimensional knowledge. The findings reveal that RHRM positively influences EWB through mediating mechanisms such as organizational pride, organizational identification, and job satisfaction, although theoretical inconsistencies remain regarding moderating variables. Additionally, notable research gaps exist in cross-cultural comparisons, dynamic mechanisms, and intervention pathways driven by digital technologies. This study recommends that future research leverage computational social science methods, including machine learning algorithms and natural language processing, strengthen causal inference. By promoting theoretical integration and paradigm innovation, this review offers methodological insights for constructing a knowledge graph of the RHRM-EWB field and provides practical implications for designing human-centered sustainable development strategies in organizations.
Researchers have become increasingly interested in assessing the sustainability performance of higher education institutions (HEIs) over the past decade, driven by environmental challenges, social disparities, and economic instabilities worldwide. HEIs are regarded as mini-cities; hence, having a sustainable university campus will have a resultant effect on the cities and the immediate societies in which they operate. Therefore, developing and prioritizing a set of performance indicators for the sustainability assessment of HEIs becomes imperative. This study aimed to develop weighted indicators and prioritize their relative levels of importance for the sustainability assessment of HEIs in Nigeria using a Delphi study. A mixed-methodology approach was employed, involving desk research and a Delphi study. The desk research involved the utilization of sustainability indicators that were consistently and frequently cited in the extant literature pertinent to HEIs and adapted to the Nigerian context. The results revealed that commercialized research outputs, renewable energy, campus fleet, and sustainability awareness were the four most important indicators, as they were highly prioritized. HEIs in Nigeria are at a nascent phase of sustainability advancement, and the identified contextual key performance indicators (KPIs) are intended to bolster local sustainability initiatives. A comprehension of the existing phases of sustainable development (SD) and the strategic application of KPIs would enable HEIs to optimize their contributions to sustainability practices, especially in the context of early adopters like those in Nigeria.
Tourism is increasingly recognized as a key economic driver in Vietnam, fostering growth and international integration. Based on the Tourism-Led Growth hypothesis, this study uses wavelet analysis (XWT, WTC, PWC) on 1995–2024 data of GDP per capita, international arrivals, and service share to examine their dynamic linkages. Results show that tourism positively relates to GDP but remains unstable, strongest in the medium term (4–6 years). When controlling for services, the linkage weakens, confirming the service sector as the main transmission channel. Tourism can thus drive sustainable growth only when supported by service development, infrastructure, and legal–policy frameworks such as Resolution 08-NQ/TW, Resolution 127/NQ-CP on e-visa expansion, digital transformation, and green tourism.
A study was conducted to examine the relationship between smart technology, tourist delight, and tourists’ re-intentions in the context of the tourism industry. It examined the impact of smart technology on tourists' levels of satisfaction, their intentions to revisit a destination, and their likelihood of recommending it to others. An extensive review of the relevant literature highlights the growing significance of smart technology in the tourism sector, including the use of mobile applications, augmented reality, and personalized services. It underscores the role of tourist delight as a crucial factor influencing satisfaction and re-intentions. Previous studies consistently indicate that the adoption of smart technology positively influences tourist delight and satisfaction. To further investigate the issue of how smart technology influences tourists’ delight with destinations and their intentions to revisit them, a survey was administered to a large sample of respondents. The sample consisted of tourists staying at six luxury hotels in Riyadh, Saudi Arabia that were chosen based on their online ranking and positive reviews. Six hundred questionnaires were distributed to tourists staying at the targeted hotels, and 482 valid responses were obtained. Overall, the findings highlighted the positive impact of smart technology on tourist satisfaction and revisitation intentions, underscoring the importance of integrating smart technology into tourism practices to enhance tourist experiences and foster destination success.
This study advances the understanding of the relationship between Environmental, Social, and Governance factors and firm performance by conducting an in-depth analysis of companies from the United States included in the Standard and Poor’s 500 index. The investigation focuses on 61 entities from the healthcare sector, covering the period 2000–2024, uses linear and nonlinear regression models with fixed and random effects, as well as interaction variable models. The timeframe includes the global health crisis gene, thereby enabling an examination of how crisis conditions interact with Environmental, Social, and Governance determinants. Empirical evidence indicates that total energy consumption exerts a positive influence on financial and market performance, while the number of employees is positively associated with return on assets and the price-to-earnings ratio. Auditor tenure also demonstrates a beneficial impact on corporate results. Non-linear modelling identifies a critical threshold for total energy consumption at 13.92, beyond which its impact transitions from negative to positive while retaining statistical significance. Interaction models incorporating pandemic-related variables suggest that the crisis period was associated with increases in both workforce size and auditor tenure. Overall, the results reveal the complex interdependence between sustainability-related factors, firm performance, and exogenous shocks, offering significant implications for policy formulation and strategic corporate governance.
This article aims to determine the effectiveness of society in a digital era taking into consideration the conflict between privacy rights and fundamental rights concerning information access. In view of the interdisciplinarity, a brief history is presented regarding the privacy right, and Technology, making it clear the characteristics, institutes and the impacts of interactive virtual society. The right of personality is a fundamental right, individual right and right of freedom, as such we report a brief history of the right to privacy and thoughts on the right to protection of privacy as opposed to the right to free access to information, with a society that uses In expressive numbers the way of the information, in other words, the Internet supported by its border tentacles that access everything and everything controls. Therefore, analysis of the current Internet governance scenario, regarding the development of rules, principles and procedures common to Governments, the private sector and civil society in relation to the use and evolution of the Information Society.
In the context of Vietnam's transition into a new development era that requires a shift toward a more sustainable growth model, green economic development has emerged as a strategic orientation at both national and local levels. As the largest economic center of the country and a key growth engine of the Southern Key Economic Region, Ho Chi Minh City has set the goal of becoming an "international megacity" based on the principles of smart, green, and innovative urban development. Within this process, the green economy is regarded as an appropriate development model that reconciles economic growth with environmental protection and the improvement of citizens' quality of life. Drawing on theoretical perspectives on sustainable development and the green economy, combined with an analysis of empirical evidence, this paper examines the current state of green economic development in Ho Chi Minh City in recent years. The study highlights major achievements while also identifying existing limitations and challenges in implementation. On this basis, the paper proposes several key solutions to promote green economic development, thereby contributing to the realization of Ho Chi Minh City's goal of becoming a smart, rapidly developing, and sustainable urban center in the coming period.
