This study investigates the impact of Gross Domestic Product (GDP) per capita on sustainability reporting (CSRD), moderated by Intellectual Capital (VAIC) and CEOs with STEM backgrounds (STEMCEO). The sample consists of 364 observations from 211 Asian companies covering the period from 2021 to 2022. Regression analysis using Moderated Regression Analysis (MRA) indicates a significant positive effect of GDP on CSRD. The moderating role of intellectual capital weakens the relationship between GDP and CSRD, while the moderating effect of STEM CEOs is insignificant. Analysis of the control variables reveals that firm age (FAGE) positively affects CSRD. Additionally, the influence of GDP and VAIC on CSRD is more pronounced in younger companies. This study provides valuable insights into the interplay between GDP per capita, intellectual capital, and sustainability reporting for academics and corporate management.
The principle of "leaving no one behind" is increasingly central to the sustainability of digital business. Because digital business strategies directly affect a wide spectrum of stakeholders, embedding ethics into strategy formulation is essential for responsible and sustainable value creation. The rapid advancement of digital technologies, however, continues to generate complex ethical tensions across stakeholder interests. A digital business strategy that explicitly integrates ethical principles is more likely to be successfully implemented and to produce sustainable outcomes. To the best of the authors' knowledge, scholarly work that explicitly links ethics with digital business strategy remains limited. This study therefore aims to provide scientific evidence that ethics is an indispensable component of digital business strategy formulation. The analysis and synthesis of secondary data follow a systematic literature review (SLR) approach, supported by bibliometric analysis of publications indexed in the Scopus database, Litmaps, and complemented by a Scopus AI concept map. The findings contribute to the literature on business ethics and strategic management, and offer an evidence-based rationale for practitioners to integrate ethical considerations into their digital business strategies.
Employee training is widely recognized as a key mechanism for enhancing individual capabilities and organizational performance. The literature commonly distinguishes between mandatory training, which emphasizes compliance and standardization, and voluntary training, which is driven by employee autonomy and self-directed learning. However, empirical findings remain fragmented, and limited research has systematically examined how these training approaches are jointly positioned within the broader literature. This study employs a systematic literature synthesis with a descriptive mapping approach to analyze patterns in how mandatory and voluntary training are associated with employee and organizational performance. A total of 305 peer-reviewed abstracts published between 2013 and 2023 were retrieved from Scopus-indexed journals and analyzed to identify recurring themes and reported associations across diverse organizational contexts. The findings show that both training types are frequently linked to performance-related outcomes, with mandatory training primarily associated with compliance and operational consistency, and voluntary training more commonly linked to motivation, engagement, innovation, and long-term professional development. Importantly, many studies emphasize the complementary role of mandatory and voluntary training, suggesting that training effectiveness is often discussed within an integrated rather than a mutually exclusive framework. This synthesis underscores the relevance of hybrid training systems that combine compliance-oriented and employee-driven learning to support adaptive and sustainable organizational development.
The level of entrepreneurship in Indonesia remains relatively low despite its crucial role in driving economic growth and global competitiveness. One key constraint is the lack of direct exposure of students to real business practices, creating a gap between higher education and industry needs. This paper proposes the Co-creation, Mutual, and Immersive (CMI) Learning model as a structured framework to bridge this gap. Drawing on Service-Dominant Logic, Experiential Learning, Problem-Based Learning, and Constructivist theories, the model emphasizes collaborative engagement between students and entrepreneurs through knowledge sharing, joint problem-solving, and immersive business simulations. Our contributes to entrepreneurship education literature by addressing gaps in immersive learning applications in emerging economies and by offering a framework that integrates academic-industry collaboration for entrepreneurial ecosystem development.
This study investigates the role of technology accessibility in marketing activities as a mediating variable between marketing literacy and the availability of marketing technology in enhancing market penetration. It also examines the moderating effect of entrepreneurs’ internal perceptions of the benefits of marketing technology on the relationship between technology accessibility and market penetration. The research involved 225 entrepreneurs from the small and medium enterprise (SME) sector across various regions of Aceh Province and was analyzed using AMOS Structural Equation Modeling (SEM). The results demonstrate that marketing literacy, the availability of marketing technology, and the accessibility of such technology in marketing activities significantly contribute to increased market penetration. Furthermore, technology accessibility is confirmed to mediate the influence of the independent variables on the dependent variable. Internal perceptions of the benefits of technology have also been found to quasi-moderate the relationship between marketing technology accessibility and market penetration.
