Seaweed farming is one of the strategic productive sectors in Zanzibar as it contributes to employment and economic growth. It provides livelihood sources for small-scale coastal fishing communities. The sector is the third largest export, providing employment to more than 25,000 people, 90 percent of them being women. This sector is projected to increase production systems and employment through the established manufacturing farming. Social life cycle assessment (S-LCA) is an emerging framework for sustainability assessment of processes, companies and products throughout their life cycle that is popularly known in the Global North. Seaweed farming, as one of the blue economy activities, is seen as a contributor to sustainable development in Zanzibar. The study core aim is to assess the potential social impact of seaweed farming on various sub-categories of stakeholders using S-LCA in accordance with the UNEP-SETAC sustainability assessment framework. The study identifies the stakeholder categories and sub-categories whose positive impact is more pronounced on community stakeholders. Two stakeholder groups were considered (workers and local communities) as those that had better representation of the seaweed farming. The analytic approach carried out on the functional unit of the study allowed assessing social impact of the process and product in all phases from cradle-to-grave, i.e. from on-farm production of seaweed products, factory processing to use phase. The study identifies the positive impacts on community stakeholders. The study contributes to the sustainability body of knowledge by identifying and mitigating the social and economic impacts of the seaweed farming in order to improve labour conditions in Zanzibar Seaweed industry aligned with the global Sustainable Development Goals. It also contributes to the development of a new production system that stresses on sustainability challenges and offers a novel methodological approach to sustainability assessment in the East African context. The study results contribute to scholarly work on S-LCA as a methodological tool to inform business decisions, assessing social impact of products on stakeholders and therefore inform policy decisions.
The fashion and textile industry faces increasing pressure to address environmental impacts, resource inefficiencies, and regulatory requirements while maintaining global supply chain competitiveness. Blockchain technology is frequently discussed as a potential enabler of transparency, traceability, and decentralised coordination across fashion supply networks. However, existing research predominantly classifies blockchain applications according to technological architectures or functional features, providing limited insight into how specific blockchain-enabled capabilities contribute to distinct sustainability objectives within the sector. To address this limitation, the study conducts a systematic literature review synthesising interdisciplinary research on blockchain applications in the fashion and textile industry. The review followed a structured three-stage procedure consisting of paper selection, monitoring and control, and structured coding and analytical synthesis. Inductive open and axial coding were applied to identify recurring sustainability themes and blockchain-enabled mechanisms across 63 peer-reviewed studies. The analysis identifies three sustainability-oriented development directions — recycling and circular economy, environmental and economic sustainability, and policy compliance and regulatory support — together with five categories of blockchain-enabled capabilities. These dimensions are synthesised into a blockchain capability-sustainability outcome matrix that systematically links blockchain-enabled capabilities with distinct sustainability transformation pathways. The findings indicate that blockchain applications are predominantly concentrated around traceability, transparency, and governance capabilities, whereas waste-management applications remain comparatively underrepresented, suggesting that current blockchain adoption is more strongly oriented towards sustainability governance than operational circularity. Furthermore, the framework demonstrates that individual blockchain capabilities may contribute to multiple sustainability pathways, while their strategic relevance depends on the sustainability context in which they are deployed, highlighting the context-dependent nature of blockchain capability-outcome relationships. The study contributes primarily to blockchain-for-sustainability and digital sustainability scholarship by introducing a sustainability-oriented capability-outcome architecture that shifts analytical attention from technology-centred blockchain classifications towards the strategic alignment of blockchain-enabled capabilities with sustainability transformation pathways.
This study examined the level of circular economy (CE) practices, and barriers influencing their adoption among manufacturing industries in Tanzania. Using a mixed-methods approach, data were collected from manufacturing firms (n = 101) using a structured questionnaire and analysed using descriptive statistics and Structural Equation Modelling (SEM), complemented by a qualitative content analysis. The findings revealed generally low levels of CE implementation, primarily characterised by the transition from non-renewable to renewable energy sources as well as the recycling of plastics and metal wastes into value added products. CFA and SEM were employed to evaluate the measurement and structural models. The model demonstrated good fit, with indices (CMIN/DF = 1.545, CFI = 0.960, TLI = 0.952, SRMR = 0.040, RMSE = 0.073) falling within acceptable thresholds. All factor loadings were statistically significant (p < 0.001) and exceeded 0.50, confirming the validity of the measurement model. Reliability and convergent validity were also established, with Cronbach’s alpha, composite reliability, and average variance extracted values surpassing 0.50. The SEM results indicated that cultural, regulatory, and financial barriers do not have a statistically significant influence on CE adoption (p > 0.05), suggesting that these factors are not primary constraints in this context. In contrast, technological barriers were found to have a significant effect (p < 0.05), highlighting the critical role of technological capacity in facilitating CE implementation. These findings imply that efforts to accelerate CE adoption in Tanzania and similar Sub-Saharan African contexts should prioritise technological innovation, infrastructure development, and supportive financial mechanisms rather than focusing primarily on cultural or regulatory change. The study provides important policy implications, recommending the development of targeted guidelines, incentives, and enforcement mechanisms to promote resource efficiency, waste minimisation, and cleaner production. While limited by a relatively small sample size, the study offers valuable evidence for policy formulation and industrial planning, and suggests the need for future research with larger samples to further validate and extend the findings.
This study aims to investigate the role of non-financial information (NFI) in shaping Corporate Social Responsibility (CSR) strategies in the food sector. It seeks to map the intellectual structure of the field and identify the main research streams and emerging trends. A Systematic Literature Network Analysis (SLNA) is applied to 688 academic articles published between 1975 and 2024, integrating systematic literature review techniques with bibliometric and network analysis tools in order to provide a structured overview of the research domain. The findings highlight the central role of NFI in supporting sustainability performance through Environmental, Social and Governance (ESG) indicators, including carbon emissions, resource use and supply chain transparency. The results also show that structured and reliable non-financial disclosure enhances corporate legitimacy, strengthens consumer trust and supports strategic innovation aligned with stakeholder expectations. The study contributes to the literature by providing a comprehensive and network-based mapping of research on NFI in the food sector, identifying key thematic clusters and emerging research directions. From a practical perspective, the findings underline the importance of robust non-financial reporting frameworks to improve transparency, comparability and informed decision-making.
Popular Financial Reporting (PFR) has emerged as a significant innovation in public-sector communication, aimed at translating complex financial and performance information into formats accessible to citizens and non-specialist audiences. As PFR evolves beyond simplified fiscal disclosure to include strategic, non-financial, and participatory content, issues of credibility, comparability, and evidentiary robustness become increasingly relevant. Against this background, this study investigates whether subjecting PFR to a sustainability assurance process is conceptually appropriate and practically feasible. To address this question, the paper develops a conceptual framework at the intersection of public governance, dialogic and social accountability, and sustainability assurance, and adopts a qualitative and exploratory research design based on documentary and content analysis of PFRs produced by ten Italian municipalities. The analysis is structured around five dimensions: governance and strategy, structure of the PFR budget, participation and transparency, impact and ex-post evaluation, and assurance and verification. The findings show that PFR is progressively evolving into a broader accountability device rather than remaining a mere simplification of financial statements, with the more advanced cases integrating strategic priorities, financial information, non-financial content, and citizen-oriented communication in increasingly sophisticated ways. At the same time, current practices remain highly heterogeneous in terms of strategic integration, methodological transparency, evaluative capacity, and visibility of internal control mechanisms. None of the analysed cases is subject to an independent assurance engagement, while the absence of stable reporting criteria, traceable evidence, and clearly articulated control structures significantly limits the assurance-readiness of current PFR practices. These findings position PFR as an emerging reporting arena where accessibility, accountability, and verification increasingly intersect, while also reframing sustainability assurance not merely as a technical validation mechanism, but as a potential democratic safeguard for citizen-facing reporting. Overall, the study suggests that sustainability assurance is conceptually relevant to PFR, although only partially feasible under current conditions, and identifies the institutional and methodological preconditions necessary for the development of more credible, transparent, and verifiable forms of participatory public reporting.
This study aims to explore how respondents interpret and reply to the concept of double materiality as outlined in the Exposure Draft published by the European Financial Reporting Advisory Group (EFRAG) for the Voluntary Sustainability Reporting Standard for non-listed SMEs (VSME). After a descriptive analysis categorising the respondents by affiliation, geographic origin, and sector, an inductive qualitative content analysis was conducted to examine the responses about the concept of materiality. This process included a thematic coding and the development of a taxonomy of arguments. The findings reflect a generally positive perception of the inclusion of materiality within the VSME standard. Most of the respondents agreed with the language and approach to the principles of materiality, supported a materiality analysis, and approved the “if applicable” simplification mechanism. Nevertheless, both supportive and critical voices consistently raised concerns about the complexity of the language, lack of clarity, and limited operational guidance. Respondents emphasised the need for simplified terminology, practical tools, and concrete examples tailored to SMEs’ capacities. Despite this general support, the final standard for non-listed SMEs, which was published in the meantime, omitted the materiality principle, citing implementation challenges, particularly for small entities with limited resources.
This article explores the potential to adapt and reinterpret the model of the “eight urban networks” (CEEC), developed in China to promote intelligent and inclusive ecosystems, within the Italian context. Rooted in network science and aimed at fostering equity, efficiency, and social cohesion, the CEEC model is examined through a comparative lens in relation to practices within the Italian Third Sector, particularly the role of Type B social cooperatives and place-based impact platforms. Through a literature review, an analysis of emerging urban policies, and a qualitative exploration of the Torino Social Impact case, the study highlights value-based and operational convergences, systemic differences, and enabling conditions for building impactful urban networks. A conceptual framework is proposed to integrate the contribution of social enterprises into urban governance processes, offering new perspectives for designing inclusive, sustainable, and civically engaged cities.
Waste minimisation is a crucial component of sustainability efforts in Organisation for Economic Co-operation and Development (OECD) countries, where high consumption and production levels significantly contribute to global waste challenges. This study systematically reviews 99 scholarly articles related to the OECD from the past decade to identify and categorise the common factors influencing waste minimisation behaviour. Five key factor groups emerged from the analysis: individual factors, social/ collective factors, economic factors, administrative/ interventional factors, and media/ technology factors. Notably, 67% of the reviewed papers focus on food waste reduction, highlighting its significance in waste minimisation efforts. These findings emphasise the interconnected nature of these factors and indicate the need for integrated, multidimensional strategies to address waste challenges effectively. The study provides a valuable reference for policymakers, organisations, and researchers who are aiming to design holistic and sustainable waste management interventions. This review covers studies published between 2015 and 2024, thereby capturing the most recent years of research developments within OECD contexts.
The research aims to critically examine the renewed Italian regulations on fringe benefits for mixed-use company cars, which came into force in 2025, with a specific focus on the implications for social equity and the transition to electric mobility. The main objective is to highlight the potential disparities in treatment between electric, hybrid and combustion vehicles, as well as the existence of welfare paradoxes. In fact, the primary aim is to analyse the potential paradox of an incentive policy for sustainable mobility that, through the reduction of taxation on company electric vehicles, may inadvertently exacerbate social and economic inequalities. The research is based on a critical perspective of social functionalism, highlighting how the persistence of paradigms of unequal distribution of benefits can be legitimised by policies that incentivise logics of position and social status. The research adopts a mixed methodological approach, based on a field analysis managed by questionnaires and interviews (181 respondents). The authors offer policymakers insights into the dynamics that condition the electric transition, implemented through regulatory incentives, highlighting the risk of generating social frictions and welfare paradoxes. The results of the analysis highlight an unequal treatment that considerably favours electric vehicles, potentially creating a double advantage for high-income individuals and organisations. This could lead to a regulatory imbalance that manipulates the situation in the automotive market, also hindering a fair requalification of company car fleets.
This study explores how integrating social impact assessment (SIA) with lifecycle thinking can enhance urban regeneration outcomes by managing diverse stakeholder interests. A case study of a factory redevelopment in Tuscany, Italy, applies a novel analytical framework to map social, economic, and environmental value across project phases, examining patterns in outcome creation and stakeholder influence. The study advances impact assessment with an integrated framework capturing complex social value dynamics and enhancing social sustainability in urban interventions. The findings show that distinct value creation patterns and shifting stakeholder influence emerge across the project lifecycle. Proactive SIA application in early phases can reconcile divergent perspectives to maintain momentum. SIA integration with lifecycle assessment allows comprehensive understanding of value form interactions. The findings provide a structured approach for practitioners to anticipate conflicts, optimise value creation, and embed social sustainability across regeneration lifecycles. Integrated SIA adoption can improve urban intervention design and delivery. This approach enables effective stakeholder engagement promoting equitable benefit distribution, mitigating adverse impacts, and enhancing community resilience and well-being.
This study examines the academic development and interconnections among Smart Accounting, POP Accounting, and Dialogic Accounting from 2010 to 2025. Despite each paradigm embracing digitization, stakeholder engagement, and sustainability from different perspectives, the literature remains fragmented across separate research streams. The paper argues that a systematic, integrated perspective is required to trace conceptual overlaps and identify research gaps among these emerging approaches. To this end, a bibliometric and semantic analysis was conducted on 222 peer-reviewed articles with the support of Biblioshiny and Leximancer. The articles were selected using a Boolean search strategy targeting digital, participatory, and sustainability-oriented accounting models. The analysis centered on publication trends, co-citation networks, keyword co-occurrence, thematic clusters, and semantic trajectories. The results illuminate a growing, yet theoretically and geographically uneven and fragmented, academic debate. Smart Accounting is driven by technological disruption, particularly through Artificial Intelligence (AI), blockchain, and cloud computing, which enable real-time automation and transparency. POP Accounting advances inclusive governance by integrating financial and ESG indicators through stakeholder-centric models. Dialogic Accounting emphasizes deliberative engagement but faces challenges in practical implementation. Although there is increasing conceptual overlap, mainly in applications within the public sector, significant gaps in theoretical convergence and geographic coverage persist, especially in emerging economies. Moreover, the decline in citation trends over the period suggests a thematic specialization and decentralization of scholarly attention. Ultimately, the research highlights the potential of hybrid accounting systems that integrate digital technologies, stakeholder engagement, and sustainability to support organizations in addressing the challenges of digital and sustainable transitions.
This research explores the complex area of evaluating closed-end mutual fund performance on Bangladesh's vibrant Dhaka Stock Exchange between 2015 and 2023. It achieves this by navigating the labyrinthine paths of several crucial performance indicators, including the mysterious ROI, the alluring standard deviation, the evasive beta computation, and the complex regression analysis. The robust framework of imbalanced panel data analysis, which deftly negotiates the intricate network of mathematical expressions to unveil the mysterious qualities of return, standard deviation, and beta, reinforces the methodological basis underpinning this intellectual voyage. But in the post-apocalyptic world the pandemic created, these performance metrics saw a seismic upheaval. From the ancient paired two-sample t-tests to the mysterious regression analysis, the statistical toolkit became a beacon of light guiding through the perilous terrain of market volatility. While some mutual funds braved the stormy waves of market volatility, others rose like phoenixes from the ashes, demonstrating a remarkable improvement in post-COVID performance. Thoroughly examining the intricate relationships between beta coefficients and Sharpe ratios, the approach provided a lens through which to view the complex interactions between risk-adjusted returns and market sensitivity.
This document investigates the transformative role of Open Badges and Blockchain technology in the educational sector, focusing on the University of Turin's (UniTo) "Premialità 2023" project. It discusses the development of a digital credential ecosystem using the Bestr platform, which employs Blockchain to ensure the transparency, security, and portability of academic credentials. The study highlights how digital credentials, particularly Open Badges, streamline the validation of skills and competencies and significantly contribute to social mobility and inclusivity. By providing a verifiable and accessible means of recognizing formal and informal learning, these technologies empower individuals from diverse backgrounds, enhancing their employability and participation in the workforce. Furthermore, the case study of UniTo showcases the potential of digital badges to bridge the gap between academic achievements and market needs, promoting a culture of continuous learning and adapting education to modern societal demands.
L’articolo analizza lo sviluppo del sistema startup in Italia attraverso una revisione della letteratura, un confronto con il contesto europeo e un focus sulle novità legislative introdotte dallo Scaleup Act del 2024. Viene discusso il ruolo strategico di InnovUp e l’impatto economico delle startup innovative, con proposte per il potenziamento degli ecosistemi di innovazione glocali.
The textile industry is facing a growing issue of Corporate Social Responsibilities washing or CSR-washing, which are misleading social claims made by companies to appeal to customers' social consciousness. This review examines the causes and consequences of this practice, focusing on the holistic impact on consumers, corporations, stakeholders, and society. The analysis used various sources, including review papers, case studies, book chapters, and websites, to identify relevant publications. The study explores the concept of CSR-washing in fast fashion and its impact on society. To combat this issue, it suggests promoting transparency, accountability, and independent certification in the textile industry. The lack of research on this practice in the industry makes it difficult to understand its effects. The study emphasises the need for optimal measures to control this practice, aiming to create a sustainable and responsible fashion sector.
The assessment of social impact has become a strategic priority for social cooperatives, in response to growing need for transparency and accountability. However, traditional evaluation models, often developed for for-profit companies, fail to capture complexity and specificity of organizations that integrate social, economic, and environmental missions. This study presents Global Impact Index (GII Italian version IGI), an evaluation model designed to meet needs of type B social cooperatives, with a particular focus on reality of Arcobaleno Social Cooperative. GII is structured around three fundamental dimensions: environmental, managerial, and social. Environmental dimension uses innovative tools such as Integrated Well-being Performance (IWP Italian version PIB) and Integrated Environmental Variation (IEV – Italian version VAI) to analyze cooperative's activities' contribution to urban well-being and long-term sustainability. Managerial dimension examines operational sustainability, the relationship between productivity and social inclusion, and workforce dynamics, highlighting how cooperative's social mission affects economic efficiency. Finally, social dimension explores well-being and satisfaction of worker-members, emphasizing cooperative's impact on quality of life and social integration. This study's results demonstrate that GII is an effective tool for measuring, monitoring, and improving performance of social cooperatives. Integrating three dimensions provides a holistic view of impact produced, offering a basis for targeted strategic decisions and stakeholder engagement. Although model has some limitations, such as need for further testing in different contexts, it represents a replicable and scalable approach for third sector. The GII makes a significant contribution to literature on impact assessment and opens new perspectives for sustainability and social inclusion.
Current economic and productive systems, characterized by huge resource consumption, cause significant environmental and social impacts, underlining their intrinsic unsustainability. This research explored circular economy models, in particular Industrial Symbiosis (IS) process, involving materials, energy, water and by-products exchange among different entities. Although the economic aspect is often considered as of paramount importance, IS costs and benefits proved to be scarcely identified and properly quantified in the existing literature. Therefore, through a systematic review of recent literature (2019-2023), 61 articles were analyzed to fill this knowledge gap, pinpointing areas of potential economic advantage or disadvantage. The result is an innovative and detailed framework for IS economic feasibility analysis, including revenues and costs items, calculation methodologies and specific performance KPIs. This research contributes to the broad comprehension of economic benefits, bolstering sustainable practices and network business models adoption.
The global electronic waste (e-waste) output is increasing at an alarming pace, albeit with limited management practices, resulting in the release of toxic anthropogenic elements that threaten the environment and public health. The linear economic model, which follows the take-make-consume-dispose has shaped the global economy. In contrast, the circular economy reduces wastage, recirculates raw materials, and extends the lifespan of products through repairing, refurbishing and remanufacturing. This reduces supply chain risks and product supply disruptions and creates formal jobs. This systematic literature review evaluates how the knowledge economy and modernisation growth have contributed to the e-waste burden, and how the circular economy can mitigate environmental and health effects. The study evaluates the impact of the circular economy and the e-waste problem. It identifies the research landscape, the key research clusters, relevant topics, and research hotspots from research output from the 949 publications selected from the Scopus database published from 2014 to 2023. The analysis involved quantitative descriptions of several metrics related to the research outputs. The analysis also involved creating network and density graphs using VoSViewer and generating the ten key topics and a word cloud using Provalis WordStat. The study also highlights the conceptual developments and current and future research trends. The findings show that research outputs increased substantially from two in 2014 to 257 in 2023 and citations grew astronomically, from one in 2014 to 8409 in 2023. The analysis reveals five research clusters: material management and resource recovery, business practices and circular economy strategies, technology integration and sustainability, recycling challenges, and environmental health and sustainable practices. The study recommends that emerging economies should embrace the circular economy and integrate the informal sector for e-waste collection, sorting, and less complex recycling, while the formal sector conducts high-end recycling.
The aim of this paper is to analyse emerging trends in the fashion industry, focusing on the growing role the circular economy is playing in introducing a new business paradigm based on the so-called “3 Rs” principle: reduce, reuse and recycle. Six interesting cases studies are presented; three focus on fashion companies (Rifò, Rapanui and Cingomma) that base their business model on this circular economy principle, while the other three relate to companies (Orange Fiber, Ananas Anam, Due di Latte) using sustainable materials to produce fashion items. The careful selection of raw materials and the application of technological innovation in the production system allow companies to implement new sustainable approaches to production, resulting in two critical outcomes: recycled fashion products that can be reintegrated into the environment and the reuse of products that can be revalued without rather than wasted.
This study explores the development of circular supplier selection criteria within the context of sustainable supply chain management. Recognizing the growing importance of circular economy principles in supply chain operations, the research aims to identify and validate key criteria for selecting suppliers who align with circular economy objectives. Utilizing a mixed-methods approach, the study first conducts a comprehensive literature review to establish a theoretical foundation. It then employs case study analysis and expert interviews to empirically refine and validate the proposed criteria. The findings reveal a set of critical factors including environmental, economic, and social dimensions, essential for circular supplier selection. These criteria are instrumental in guiding organizations towards sustainable and circular supply chain practices, fostering long-term environmental sustainability and economic resilience. The study concludes with implications for supply chain management and recommendations for future research in this evolving field.
