Aspects Of Sustainability Research Articles

Utilizing Artificial Intelligence Models to Support Environmental Sustainability Implementation in the Design Process

Eco‐design describes a concept or way of thinking that integrates multifaceted aspects of design and environmentally sustainable considerations.Environmental sustainability is being employed in many industries. How might AI be used during the design process as a tool to aid designers in the implementation of key aspects of environmental sustainability?

Education for sustainable development: an assessment of Australian and Canadian business schools

Purpose This study aims to investigate whether and how business schools in Australia and Canada advocate for education for sustainable development. Design/methodology/approach This exploratory study used a sequential mixed methods design, using a combination of qualitative content analysis and thematic analysis. During phase 1, sustainability reports developed by Australian and Canadian business schools (SIP reports), which are signatories to the Principles for Responsible Management Education (PRME), were reviewed using qualitative content analysis methods. Following that, a thematic analysis of semi-structured interviews with nine representatives from selected business schools from Australia and Canada were conducted to triangulate and interpret the findings from phase 1. Findings Australian and Canadian business schools incorporate sustainability into their teaching practices through mandatory courses designed around sustainability and its relationship with business and linking sustainability with other business-related courses by including relevant aspects of sustainability with course contents. Sustainability education in Australia and Canada is being addressed through a variety of degree and non-degree programs showing an increasing relevance for sustainability across business schools. However, results also show differences between the two countries, dependence on leadership, at times lack of support and infrastructure and not always clear strategies to place sustainability at the core of business education. Originality/value Despite previous attempts at examining sustainability practices across business schools, there is a dearth of research looking into a cross-country comparison of integrating sustainability in learning and teaching for business education.

Assessing the awareness level, knowledge, and attitudes of the university community for sustainable development in Higher Educational Institutions in India—A review paper

Background: Sustainability plays a crucial role in the development of the education sector. It is analyzed that higher education institutions (HEIs) continuously working on the adoption of sustainable practices for carrying out business operations in the long run. Agenda 2030 is a comprehensive, multifaceted strategy that serve as an important framework for the comparison to uphold different principles. Additionally, the UN 2030 Agenda concerning sustainable development is introduced as global idea of balanced development. The 2030 Agenda and SDGs representing the program related to global development programs. Higher education institutions also working on the adoption of sustainable development perspective and the issues linked with them. Aim: The main aim of the study is to determine the level of knowledge, awareness, and attitude of the university community for achieving sustainability in HEIs. Policy Implementation: Adopting sustainable behavior is encouraged when policies are implemented well. Universities have the authority to develop and implement sustainability policies that set guidelines and requirements. Topics like waste reduction, environmentally friendly transportation, and environmentally friendly buying may be covered by the sustainability policies. Acting sustainably is encouraged among university community members through the implementation of sustainability policies. Conclusion: Findings stated efforts across sectors for the promotion of awareness and alignment with the 2030 Agenda consider a comprehensive strategy for addressing humanity, nature, and human rights. In higher education institutions, the role of education emerges as pivotal, developing green practices, development of campuses, and attracting students globally. In HEIs green practices are carried out for the development of the campus and activities in the future terms. Universities also supported in the adoption of sustainability in working education institutes international students are also attracted to them. It is identified that educators are playing an important role in achieving sustainability aspects in the education sector.

A Novel Approach to High-Volume Replacement of River Sand by Waste Pond Ash in Cement Mortar Using Multicriteria Models: Engineering Properties, Sustainability Aspects, and Cost

A Novel Approach to High-Volume Replacement of River Sand by Waste Pond Ash in Cement Mortar Using Multicriteria Models: Engineering Properties, Sustainability Aspects, and Cost

The Role of CSR in Improving Corporate Image and Financial Performance in the Banking Industry

Corporate Social Responsibility has an important role in improving the company's image and financial performance in the banking industry. Although many previous studies have shown a positive relationship between Corporate Social Responsibility and corporate performance, the phenomenon that has occurred shows that not all banks have experienced an improvement in financial performance despite having implemented Corporate Social Responsibility practices. This study aims to analyze the impact of Corporate Social Responsibility practices on public perception and financial performance of banks, with a focus on sustainability and social responsibility aspects. Using a quantitative approach, data is collected through surveys to customers as well as analysis of financial statements from several leading banks in Indonesia. The results of the study show that banks that are active in Corporate Social Responsibility initiatives tend to have a more positive image in the eyes of the public, which has implications for increasing customer loyalty and acquiring new customers. These findings indicate that a positive image built through Corporate Social Responsibility activities can increase customer trust, which is a key factor in their decision to choose a financial institution. In addition, the analysis showed a significant relationship between the implementation of Corporate Social Responsibility and improved financial performance, where banks that adopted good Corporate Social Responsibility practices showed higher profit growth and better financial stability. This study fills in the gaps in the existing literature by highlighting the factors that affect the success of Corporate Social Responsibility in the context of banking, as well as underlining the importance of Corporate Social Responsibility as an integral component in a business strategy oriented towards social responsibility and sustainability, contributing to broader economic growth and a better society.

The relationship between audit committees, external auditors, and internal control systems: a literature review and a research agenda

Purpose This paper aims to focus on the relationship between audit committees, external auditors and internal control systems (ICS) and strives to point out mutual influences between the instances to provide an integrated perspective for firms’ multilateral monitoring mechanisms. Furthermore, this study emphasizes the incorporation of sustainability and fraud considerations into the traditional roles of audit committees and auditors. Design/methodology/approach This structured literature review is based on 71 empirical-quantitative studies published in high-quality journals between 2005 and 2022. Considering the classification of ICS into ICS quality and internal audit function, the studies are analyzed with regard to audit committees’ and external auditors’ characteristics, divided into incentives and competencies, as well as their mutual relationships. Findings This study highlights a dynamic trilateral network of relationships between monitoring authorities and primarily shows that audit committees equipped with adequate competencies generate a substitutive effect for external auditors by reducing their efforts, whereas ICS quality serves as a possible mediator in this network of relationships. The establishment of an integrative three-party coalition of competent and adequately incentivized monitoring parties is essential to guarantee sufficient and appropriate ICS and overall corporate governance quality. Practical implications The findings should prompt legislators and firms to ensure a deeper collaboration between audit committees, internal auditors and external auditors to generate synergy effects and economies of scale within the integrative monitoring process. Legislators should develop stricter requirements for competencies of audit committees and auditors. These should include a holistic triad of sustainability, fraud and digital expertise as well as mandatory forensic procedures performed by all monitoring bodies. Originality/value The authors contribute to prior research by highlighting the importance of an integrative three-party coalition of monitoring authorities to ensure corporate governance quality and to generate synergy effects within a dynamic multilateral monitoring process. Furthermore, the authors offer cutting-edge implications by stressing the need for consideration of sustainability and fraud aspects in the traditional work and profiles of audit committees and auditors.

Investigating the Impact of Cloud Computing on Environmental Sustainability

Abstract: It discusses the effects of cloud computing on the environmental aspect of sustainability by focusing specifically on carbon emission reduction, cost-cutting, and exploiting renewable sources of energy. Using only hypothetical data obtained from TechCorp Solutions, Global Data Inc., InnovaTech Ltd., and NextGen Systems, this paper reveals strong decreases in energy usage - between 38.89 percent to 45 percent in cost savings following the implementation of cloud computing. The study also records remarkable carbon emission reductions. The cuts in drops range between 42.86% and 45%. Not only this, but on implementation, every firm asserted a flat rate cut of 40% in operating costs. The second investment area the research probes is the commitment of the major cloud providers to renewable energy sources. It finds some using up to 100% from renewable sources. Cloud data centers are much more efficient than traditional data centers, as the PUE comparison indicates, and hence produce maximum energy efficiency with the least negative impact on the environment. The results represent important implications regarding cloud computing in light of sustainability goals and revenue generation. This implies that cloud technology will be used much more widely within various industries going forward.

A transnational movement to support the sustainable transition towards a healthy and Eco-friendly Agri-Food System through the promotion of MEDIET and its lifestyle in modern society: MEDIET4ALL

Abstract The Mediterranean diet is considered the world’s most evidence-based low processed eating pattern for promoting health and longevity while saving water/energy and conserving land. Unfortunately, due to the modern societal trends, adherence to the Mediterranean diet model is decreasing, while the consumption of takeout and ultra-processed foods and drinks (UPFDs) is exponentially growing, with alarming levels in many European-Mediterranean (EUR-MED) regions. The overall objective of “MEDIET4ALL” is to support the transition from UPFs culture to modern and sustainable Mediterranean diet through the creation of transnational movement aiming at implementing best practices and innovative solutions to enhance the convenience, modernity, competitivity, and shelf life of Mediterranean diet. To achieve this overall objective, different multidisciplinary tailored approaches are proposed. Specifically, multicenter databases of ingredients/food and their providers will be created to promote the accessibility. Additionally, a variety of highly nutritional and antioxidant-rich “Quick & Easy” recipes that respond to modern trends while following the Mediterranean diet and considering sustainability aspects will be developed. To preserve the eco-friendly and food safety characteristics and extend the shelf life of the Mediterranean diet products, active bio-packaging will also be designed. A strategic “MEDIET4ALL” platform and m-app integrating the abovementioned MEDIET4ALL products and combined Mediterranean lifestyle interventions tailored to each user profile will be developed. Traditional and technology-based awareness and motivational campaigns with extensive marketing and advertising actions to promote MEDIET4ALL movement are also programmed. Working under the concept of a multidisciplinary approach consortium, multiple impacts, particularly supporting the transition towards a healthy and sustainable MED diet and lifestyle, are expected.

UnDErstanding consumer food choices & promotion of healthy and sustainable Mediterranean diet and LIfestyle in Children and adolescents through behavIOUral change actionS: the DELICIOUS project

Abstract Over the last decades, the abandonment of traditional dietary patterns and engagement in unhealthy lifestyles (including poor physical activity, prolonged screen time, poor sleep behaviours) in children and adolescents has been considered an important threat for the future health of the younger generations living in the Mediterranean area and the safeguard of the environment. The DELICIOUS project aims to promote healthy lifestyles among children and adolescents by implementing activities and tools to increase the adherence to the Mediterranean diet with an attention to the environmental impacts of dietary habits. The DELICIOUS project as a single-arm, uncontrolled behavioral intervention program providing formal and non-formal education activities, development of new snacks and recipe reformulation, web/mobile app development, and physical activities to school children and adolescents in five European countries. Over 2000 families joined a preliminary survey to investigate potential determinants of adherence to a healthy diet. Children and adolescents recruited from schools in the parterns’ countries are now currently being recruited to participate to the intervention activities. A web application for school canteen and a mobile application for parents have been developed to help both schools and families to track and provide healthy and sustainable meals. The project aims to increase awareness of the nutritional benefits and the sustainability aspects of the Mediterranean Diet and to promote consumers’ empowerment through an online platform for sustainable and healthy meal planning in the school canteen.

Holding on until the barrel is empty? Algeria's bumpy trajectory towards a post-rentier state

Rentier states are under increasing pressure to move towards a post-rentier state model as peak oil demand is approaching. However, it remains unclear if or how a rentier state can make this transition. To answer this, I developed an analytical framework including the mechanisms from the rentier state theory that need to be present to move towards a post-rentier state. This analytical framework is hypothetical, as up to now, no rentier state has been able to transition to a post-rentier state. Using Algeria as a case study, this novel framework is used to analyse the incremental evolution Algeria has made towards a post-rentier state since the year 2000. I argue that Algeria experienced several internal as well as external opportunities and threats and was influenced by its history on how it responded. Although Algeria fulfilled several steps of the framework, it failed to fulfil necessary sustainability aspects to become a post-rentier state.

Real-time data sensing and digital twin model development for pavement material mixing: enhancing workability and optimisation

ABSTRACT An essential aspect of pavement construction sustainability is its low-energy consumption and emissions. The study of pavement materials workability tests holds significant importance in terms of achieving well-mixed conditions with low-energy consumption. The complex components of the material and the uncertain kinematic behaviours of aggregates during mixing make this process challenging. And, few studies of the signal response of pavement materials have been found in the field of civil engineering. For this purpose, an accurate evaluation and monitoring approach for mixing are needed. In this paper, a wireless real-time sensing method is used to monitor the dynamic behaviour of aggregates during mixing. A 3D digital twin model, combining data-sensing techniques and numerical simulation, has been proposed for rapid identification of the mixing material. This model has been validated via a data-fusion algorithm. The application of this model makes a contribution to the data-intensive analysing jobs and decision-making tasks in pavement construction engineering.

The snakes of the flooded region of Itaparica hydroeletric dam, Northeastern Brazil: “development” based on the drowning of wildlife

The previously underestimated biodiversity of the Caatinga underwent a transformation with the emergence of new studies, intensifying interest in the biota of this complex dry forest. Studies on snakes from the Caatinga have increased recently, resulting in 112 recorded species. Contributing to this, we present a detailed list of 23 species rescued from the Itaparica reservoir implementation in the 1980s. Collected specimens are deposited in the Herpetological and Paleoherpetological Collection at the Universidade Federal Rural de Pernambuco. The recorded snake assemblage is typical of the dry Caatingas of the Sertaneja Depression. We discuss the impacts of flooding and specimen relocation without adequate planning or monitoring on snake diversity. Finally, we conclude by questioning the sustainability aspects of development and interventions in nature.

Self-assembled nanostructured membranes with tunable pore size and shape from plant-derived materials.

Nanostructured materials derived from sustainable sources are of interest as viable alternatives to traditional petroleum-derived sources in membrane applications due to environmental concerns. Here, we present the development of pore size-tunable nanostructured polymer membranes based on a plant-derived material. The membranes were fabricated using a tri-functional amine as the templating core species and a cross-linkable ligand synthesized from rose oil-derived citronellol. The self-assembly of a supramolecular complex between the template core and the ligand forms a hexagonally packed columnar (Colh) mesophase, the dimensions of which can be precisely controlled by changing the stoichiometric ratio between these constituents. Within the hexagonal mesophase stoichiometric range, the pore size of the nanostructured membranes can be tuned from 1.0 to 1.3 nm, with a step size of approximately 0.1 nm. The membranes exhibited a clear distinction in molecular size selectivity, as demonstrated by dye adsorption experiments. The membrane fabricated with a ligand-to-core ratio of 3 to 1 demonstrated shape-based selectivity, exhibiting a higher permeability for propeller-shaped penetrants and highlighting its potential for shape-selective transport. We anticipate that this straightforward approach, using plant-derived materials, can contribute to important sustainability aspects while enhancing the performance of current state-of-the-art nanostructured membranes by enabling precise control over pore size.

From Plate to Planet: A Systematic Review and Meta-Analysis on Strategies to Reduce Plate Food Waste at Food Services

Annually, over 931 million tons of plate food waste is generated in food services, affecting various aspects of sustainability. Therefore, this review aims to evaluate the most effective strategies or actions to reduce plate food waste. A systematic review and meta-analysis were conducted following a PROSPERO-registered protocol [#CRD42024501971], searching multiple databases and gray literature until August 2024. Studies evaluating strategies and actions against waste in various food services [restaurants, institutional services in hospitals, childcare centers, schools, universities, or businesses] were included, with no language, location, or date restrictions. The risk of bias was assessed using JBI tools. A random-effects meta-analysis was performed in R (version 4.2.1), with subgroup analyses based on intervention type, food service type, meal type, management, and distribution systems. Of the 6070 studies, 18 were included in the narrative synthesis and 6 in the meta-analysis. The most effective strategies or actions targeted clients (vs. employees), meals on plates (vs. trays), school canteens (vs. other services), self-managed establishments (vs. outsourced), and à la carte services (vs. self-service). In this sense, strategies focusing on clients, plate-served meals, school canteens, self-management, and à la carte services are more effective in reducing food waste. Further actions are needed in other areas like customers, trays, different kitchen types, outsourced services, and self-service menus.

Mapping Green Supply Chain Practices: An Extensive Bibliometric Review with the SPAR-4-SLR and TCCM Framework

Purpose: The growing global awareness of environmental sustainability and the threat of climate change has prompted organisations to embrace green supply chain practices (GSCP) to minimise their ecological footprint and improve their competitive edge. The primary objective of this study is to offer a comprehensive, insightful analysis of the GSCP utilising the TCCM (theory, context, characteristics, and methods) framework. Design/Methodology/Approach: This study conducts an extensive bibliometric analysis, incorporating the TCCM framework and SPAR-4-SLR (Scientific Procedures and Rationales for Systematic Literature Reviews) protocol, to delve into the dynamic field of GSCP spanning 2004 to 2023. Findings: This article offers a nuanced exploration of the intricacies of GSCP research dynamics, shedding light on influential articles, distinguished authors, prominent academic institutions, publication sources and nine key thematic research clusters that have had a substantial impact and propelled this pivotal domain forward. TCCM framework is used to construct an all-encompassing citation network, elucidating five significant domains guided by the theoretical framework. These domains include social and economic theories, resource and strategy theories, innovation and change theories, systems and interdisciplinary theories, and management and organisation theories. Every subcategory within the GSCP realm represents a distinct and unique facet and is supported by an individual theoretical framework and scholarly contribution. Practical Implications: The findings from the bibliometric review yield significant insights for researchers and green supply-chain practitioners. This article aims to guide future research endeavours and policy formulation by evaluating the existing knowledge base and pinpointing diverse research avenues. It underscores the importance of interdisciplinary collaboration among academics from different domains to address the complex aspects of sustainability in supply-chain operations, thus highlighting the multidisciplinary character of green supply-chain research. Originality/Value: To the best of our knowledge, this review study is the first to present a bibliometric analysis of GSCP using the TCCM framework and the SPAR-4-SLR protocol.

Sustainable development of electric vehicles in China: A bibliometric analysis and systematic review, 2011 onward

To address the challenge of climate change, China declared that its carbon dioxide emissions would peak in 2030 and become carbon neutral by 2060. China is the largest energy supplier and electric vehicles market worldwide and will stop selling combustion vehicles by 2035 and completely phase them out by 2050. To provide a overview of the current research, a bibliometric analysis and systematic review were conducted. The bibliometric analysis utilized data from Web of Science and Scopus, selected based on the PRISMA guidelines. Focusing on studies conducted in China and related to social sciences, environmental sciences, business, or economics. A total of 188 articles met the inclusion criteria. The analysis was performed using VOS viewer software to map co-citations and keyword co-occurrences, identifying core research themes and prominent clusters in the field. However, most researchers have primarily focused on one or two aspects of sustainability, with the hot spots being subsidies, charging costs, charging infrastructure, charging stations, batteries, and emissions. Life cycle assessment is also the most applied theory. This study recommended future research to focus on the usage stage of EVs, incorporating all three sustainability pillars. Additionally, regional assessment should be conducted to consider regional characteristics such as temperature, how policy influences affect electric vehicle emissions, social impacts, and economic advantages. Before promoting electric vehicles, regional assessments should be conducted, so that stakeholders can make decisions.

Characterization of Atlantic Forest Tucum (Bactris setosa Mart.) Leaf Fibers: Aspects of Innovation, Waste Valorization and Sustainability.

This study investigates the fibers of tucum (Bactris setosa Mart.), a palm species native to the Atlantic Forest. The fibers manually extracted from tucum leaves were characterized to determine important properties that help with the recognition of the material. The fibers were also subjected to pre-bleaching to evaluate their dyeing potential. The extraction and characterization of these fibers revealed excellent properties, making this material suitable not only for manufacturing high-quality textile products but also for various technical and engineering applications. The characterization techniques included SEM (Scanning Electron Microscopy), FTIR (Fourier Transform Infrared Spectroscopy), TGA (Thermogravimetric Analysis), and tensile strength tests. These analyses showed that tucum fibers possess desirable properties, such as high tensile strength, with values comparable to linen but with a much finer diameter. The fibers also demonstrated good affinity for dyes, comparable to cotton fibers. An SEM analysis revealed a rough surface, with superficial phytoliths contributing to their excellent mechanical strength. FTIR presented a spectrum compatible with cellulose, confirming its main composition and highly hydrophilic nature. The dyeing tests indicated that tucum fibers can be successfully dyed with industrial direct dyes, showing good color yield and uniformity. This study highlights the potential of tucum fibers as a renewable, biodegradable, and sustainable alternative for the transformation industry, promoting waste valorization.

Sustainability of opioid agonist therapy programmes in Belarus, the Republic of Moldova, Tajikistan and Ukraine in the context of transition from Global Fund support during 2020–2023

BackgroundMost national programmes of opioid agonist therapy (OAT) in Eastern Europe and Central Asia are at a critical juncture for building their sustainability due to decreasing support from the Global Fund and other international HIV funders. Therefore, it is timely to identify the status, trends, opportunities and risk factors of OAT preparedness in the face of donor transition.MethodsThe study assessed the OAT sustainability progress in 4 countries: Belarus, the Republic of Moldova, Tajikistan and Ukraine. The study used a comparative country case study design with qualitative methods and two data points in 2020 and 2022–2023. In total, 363 sources were reviewed and used, 83 interviews with key informants and 13 focus groups were conducted with clients, using a joint methodology and a defined Framework with three dimensions: ‘Policy & Governance’; ‘Finance & Resources’; and, ‘Services’.ResultsAll four countries have made improvements to increase OAT sustainability, though it varied. In 2022, Ukraine had a substantial degree of sustainability, followed by Belarus and Moldova with a moderate degree, while Tajikistan’s sustainability was at moderate-to-high risk. No country achieved a high degree of OAT sustainability in any of the three dimensions measured. However, a high degree of sustainability was reported for at least one indicator in Belarus, Moldova and Ukraine: ‘Medicines’; ‘Financial resources’; ‘Evidence and information systems’; ‘Service Accessibility’; or, ‘Service integration & quality’. On average, the greatest improvement between 2020 and 2022 was seen for ‘Availability & coverage’; ‘Financial resources’; ‘Service quality & integration’; and, ‘Service accessibility’. The highest risks across the countries, notably in Belarus and Tajikistan, were recorded for the indicator, ‘Availability and coverage’. Of concern is that the least progress, or even a decline, was found in ‘Human resources’.ConclusionsOAT sustainability in the 4 analysed countries remains at risk, despite progress in all countries. Managing HIV donor transition can have positive effects in addressing financial sustainability, especially inspired by Ukraine’s continued progress despite economic contraction and Russia’s invasion. More attention is needed to non-financial aspects of OAT sustainability in donor transition planning. The directions that could have multifaceted positive influence for OAT long-term resilience and scale up for impact on drug problems include decentralisation outside of health settings and broader drug treatment financial and management transformation, together with drug policy reforms. Thus far, viable solutions for sustainability of OAT in conflict areas appear unlikely. Building OAT resilience should remain high on the agenda of national stakeholders, technical partners and donors.

Inquisitive exploration of green finance, social finance, and capital formation in shaping economic development: insights from BRICS Countries

The significance of democratic commitment is highlighted on a global scale by the importance placed on offering a multitude of chances to establish enduring ecosystems and foster economic progress. Social finance, capital formation, and green finance have recently received a lot of attention from this perspective. Past studies mainly examined social finance and green finance in isolation. When investigating the individual impact of these important variables on economic growth in the occurrence of important events like the COVID-19 pandemic and other environmental pollution issues, most studies have mainly focused on developed countries, ultimately ignoring the different dynamics in emerging economies. The purpose of the research is to investigate the joint interaction between social finance (Social Impact Bonds), capital formation, and green finance (green loans, green investments, and green security) on economic development in BRICS economies. This research employed a longitudinal dataset from 2013 to 2023. The generalized method of moments (GMM) and fixed effect model (FEM) were employed in this research as statistical techniques for estimating parameters. The findings of this study revealed a positive joint relationship between green finance, capital formation, and social financing on economic development of BRICS economies. Therefore, measures that jointly promote social and green finance amidst environmental challenges or economic risks could present opportunities to mitigate the vulnerability of a country's economic prosperity. This research will surely guide policymakers in developing economies on how to give considerable attention to sustainable aspects while formulating policies and strategies aimed at economic development.

The Role of Leverage in Moderating ESG Disclosure and Financial Slack on the Company's Financial Performance

The purpose of this study is to determine the effect of ESG Disclosure and financial slack on the Company's financial performance by using leverage as a moderating variable. The emergence of issues related to the environment, social, and governance of company operations in Indonesia raises concern and responsibility to the community in the form of sustainability reporting. ESG disclosure provides a more complete picture of the sustainability aspects of company performance that supports regulatory reporting in Indonesia which provides an overview of how the company performs financially in a certain period. This research uses a quantitative approach with an explanatory method. The sample of this study is a mining company listed on the IDX for the period 2020-2022. The sampling method used was purposive sampling, with a total sample size of 50 companies and a total observation data of 150. Data analysis using moderated regression analysis (MRA). The results showed that the financial slack variable had a significant effect on the company's financial performance and leverage was able to negatively moderate the influence of the financial slack variable on the company's financial performance. In contrast, ESG disclosure had no significant effect on the company's financial performance and leverage was unable to moderate the influence of the ESG disclosure variable on the company's financial performance.