Recreational boating has experienced the emergence of trends that originated in the automotive industry several years ago, including electromobility, telematics systems and cloud-based services. These novel possibilities have given rise to new cybersecurity challenges, which boat builders must address. To ensure the safe operation of a lithium-ion battery, it is essential to implement an effective battery management system. This device processes data from the appropriate sensors and performs complex control tasks. Information is transmitted over a common communication bus, and there is also a need to access the data remotely via a telematics system. Lithium batteries have introduced the possibility of DC fast charging, which brings additional safety risks. To ensure optimal management, it is essential to guarantee data integrity, allowing the BMS to maintain the battery within the optimal operational range. This paper discusses the potential vulnerabilities and risks, and presents some solutions to reduce the cybersecurity risks for electric boats.
This study aimed to identify the key determinants within the Governance pillar of the Environmental, Social, and Governance (ESG) framework and assess the extent to which these factors influence the perception of corporate sustainability in the V4 countries. The empirical investigation was carried out by an external professional agency, MN Force, in February 2024 across the V4 countries. Data were collected using the CAWI method, with responses exclusively provided by company owners or top managers. A total of 1,320 respondents from the V4 countries participated in the survey. The research employed linear regression modelling to test the formulated scientific hypotheses. The findings indicate that the identified factors have a significant impact on shaping corporate attitudes towards sustainability in the V4 region. Notably, the most influential factors include the company's current strong financial performance, the quality of financial reporting and auditing, and the presence of a well-developed strategy and principles for financial performance and risk management. Additional factors, such as fostering strong customer relationships and aligning executive compensation with ESG principles, were also found to play a significant role. In contrast, the implementation of internal control mechanisms to prevent financial fraud and the existence of business risk management documents did not enhance the positive perception of corporate sustainability. The study's results offer valuable insights for both regulatory bodies and businesses operating in the V4 countries.
The concept of sustainability within the ESG (Environmental, Social, and Governance) framework is gaining substantial prominence not only in the private sector but also among public institutions. For numerous business companies, the primary impetus often lies in the legislative and regulatory requirements mandated by European Union directives. Conversely, the public sector operates under distinct conditions, necessitating a robust commitment to the public interest to drive responsible initiatives. This is because ESG activities are typically voluntary and extend beyond statutory obligations. Our research focuses on the Social Pillar of the ESG framework, specifically on Human Capital. We examined how servant-leadership orientation affects work engagement in public administration. The goal was to determine the mediating role of line managers' emotional intelligence and their basic needs satisfaction at work. We tested this model on 597 local government managers in Slovakia. The results indicate a significant positive relationship between managers' servant-leader orientation and supervisors' work engagement in local governments. This relationship is stronger among younger employees and more pronounced in smaller organizations. The results also illustrate those basic needs satisfaction at work mediates the effects of this relationship, both separately and interactively. Understanding these dynamics can improve social responsibility within public administration. This aligns with ESG principles.
Although sustainability is a frequently discussed topic in an international business context, relatively little is known about how future managers are prepared for the challenges of sustainability and what differences between countries exist. This paper aims to compare the readiness of Slovak and American business students for the challenges of sustainability in the setting of international business and to identify some factors influencing development of respective sustainability dimensions. The outcomes of the questionnaire survey, in which 184 Slovak students and 157 American students participated, were processed using analysis of variance and regression analysis. The results indicate that Slovak students perform slightly better in the economic and environmental dimensions of sustainability, as well as in normative governance, while American students are better in relationship development reflected in the social dimension of sustainability as well as in reflective governance. Taking a class related to international business as well as frequent interactions with foreigners can significantly boost the development of almost all dimensions of sustainability in the international business context.
Regarding Environmental, Social and Governance (ESG) regulations, the (ESRS), to be used by a growing pool of European businesses. By embracing ESG and meticulously following ESRS, European businesses should actively participate in the prosustainability multistakeholder model. It is highly relevant to study the effectiveness, efficiency and legitimacy of this mechanism. Methodologically, this can be done in three stages: (i) to review ESRS and identify one of the key and intersection values, (ii) to observe the official embracement of ESRS, in particular of this value, by large businesses ranked as ESG leaders and (iii), to focus in a detailed manner on their attitudes to this value as revealed by their websites. "No wasting" is such a value, endorsed by academia, society at large and various law provisions including ESRS E5. However, a case study suggests that large Czech businesses ranked as ESG leaders in 2023, are officially engaged with only some ESRS, and "no-waste" does not apply to them. The complementary explorations of their website suggests that they are not interested in no-wasting and that their ESG is immature. This points to a gap between EU policies and the law's drive for sustainability, consumer protection and general development of the internal single market and European businesses preferences, regarding CSR and ESG. The "You shall not waste" commandment, as set by the EU, is not yet sustainable for a pro-sustainability-oriented EU.
