Abstract The pressing demand for decarbonization within the context of economic development has generated substantial opportunities for the rapid growth of renewable energy. Consequently, further research is essential to promote the advancement of the renewable energy sector, with a crucial emphasis on understanding the barriers firms face when entering this field. This study investigates the aforementioned issue by examining the relationship between business expansion and inefficient investment among China's listed renewable energy companies. First, we compared phased investment (PI-type) and merger-and-acquisition (M&A-type) renewable energy enterprises. The preliminary results revealed the presence of entry barriers: the inefficient investment of PI-type enterprises exhibited an inverted U-shaped relationship with the expansion of their renewable energy business, whereas there was no significant relationship for M&A-type enterprises. Furthermore, we examined the underlying causal relationships by accounting for industry trends and constructing instrumental variables. Additionally, we conduct a moderation effect analysis on the nonlinear relationship based on traditional theories of enterprise business expansion and market competition. By comparing PI-type with M&A-type enterprises, we provide new empirical evidence supporting traditional theoretical frameworks. Finally, considering the unique characteristics of the renewable energy industry, we examine how three types of government roles mitigate entry barriers. These conclusions serve as a reference for governments to formulate policies for renewable energy development and help enterprises understand the trade-offs in transitioning into emerging industries.

ABSTRACT This paper advocates process maps as boundary objects to facilitate communication, coordination and collaboration between enterprise architects and process analysts. Since process maps model business process architecture, they cannot be expressed using BPMN. Although ArchiMate is a potential language, it lacks the expressiveness needed to represent structures such as process chains, groups and families. To address this, the Business Process Architecture Language (BPAL) is presented. A controlled experiment evaluates its usability, and an illustrative scenario demonstrates its boundary-spanning capabilities to support strategically aligned business process architecture.

ABSTRACT As environmental sustainability becomes an increasingly important concern for advanced economies, the role of business innovation in relation to environmental outcomes has attracted increasing attention. This study examines the relationship between business enterprise research and development (BERD) and environmental sustainability in the Nordic countries (Denmark, Finland, Norway, and Sweden) over the period 2001–2022. Adopting a macro‐level perspective, the analysis explores how national business R&D activity is associated with environmental performance. The results reveal a consistent relationship between BERD and environmental sustainability across different levels of environmental performance. Economic growth and renewable energy consumption are associated with better environmental performance, while trade openness is associated with weaker environmental performance. A series of additional analyses using alternative specifications and environmental indicators support the robustness of the main findings. Overall, the evidence suggests that business R&D is closely associated with environmental outcomes in advanced Nordic economies, highlighting the potential relevance of innovation‐oriented policy frameworks for sustainable development.

Over 75% of South Africa’s electricity is generated by coal-powered plants that are primarily located near large coal deposits in the north and east of the country. The Transvaal Highveld region is characterised by commercial agricultural enterprises dispersed among coal-powered electricity plants that produce emissions, resulting in dilute acid precipitation on these landscapes. These ecosystem alterations have been implicated in both plant and livestock trace mineral imbalances. This survey evaluated the trace mineral status of forages grown and beef cattle reared on farms classified as impacted or non-impacted by emissions from coal-powered electricity plants near Middelburg, Mpumalanga. Forage samples were collected at the end and beginning of the growing season and analysed for concentrations of minerals of nutritional relevance to cattle. Soil sulphur and potassium concentrations tended to be higher on impacted than non-impacted farms, but there was no effect of location on soil pH. Farm location had no impact on forage sulphur concentrations, but forage concentrations of phosphorus, potassium, zinc, and selenium were higher on impacted than non-impacted farms. The trace mineral status of beef cattle reared in these regions was assessed by analysing liver tissue harvested from cattle at the time of slaughter. Cattle grazing forages grown in impacted areas had lower copper, selenium, and zinc concentrations than cattle reared in non-impacted areas. These data suggest that the spatial location of farms, relative to coal-powered electricity plants, may impact the mineral characteristics of forages grown at these locations and thus the mineral status of cattle consuming these forages. (Submitted 10 September 2025; Accepted 06 March 2026; Published 14 April 2026)

Artificial intelligence has become an important technological innovation in the financial sector, enabling institutions to process Sustainability reporting has emerged as a critical component of corporate governance, driven by increasing stakeholder expectations for transparency and accountability. Environmental, Social, and Governance (ESG) frameworks and Sustainable Development Goals (SDGs) have become dominant tools for evaluating corporate sustainability performance. However, concerns persist regarding their ability to capture genuine ethical behavior, as both frameworks often rely on compliance-driven metrics and integrate multiple ethical perspectives. This study adopts a conceptual review approach to examine ESG and SDG frameworks through the lens of virtue ethics, alongside Kantian ethics and utilitarianism. The analysis highlights inherent theoretical inconsistencies arising from the coexistence of duty-based, outcome-based, and character-based ethical paradigms. These inconsistencies contribute to issues such as superficial disclosures, greenwashing, and reporting fatigue, limiting the effectiveness of sustainability reporting in achieving meaningful impact. The study further explores Social Business Enterprises (SBEs) as a virtue-based alternative that embeds ethical values directly into organizational practices. By emphasizing moral character, practical wisdom, and purpose-driven operations, SBEs offer a more coherent and authentic model for sustainability. The findings suggest that future sustainability reporting should transition toward virtue-based, practice-driven frameworks supported by simplified reporting systems, stronger accountability mechanisms, and institutional support. Such an approach can bridge the gap between ethical intent and practical implementation, fostering long-term value creation and sustainable development, economic growth

This study provides a model-based exploratory assessment of the economic impact attributable to coccidiosis within the Turkish broiler sector. Primary data were obtained from 117 commercial enterprises (total capacity: 1,666,000 broilers) across the Mediterranean, Marmara, and Central Anatolia regions during the 2024 production cycle. Epidemiological analysis estimated a disease prevalence of 13% within the sampled population. The economic impact was evaluated using a stochastic modeling framework informed by Monte Carlo simulation and integrated with the Delphi method. Total national financial losses in Türkiye were estimated to reach a mean of $15.1 million in the most likely scenario (with a probabilistic range extending from $3.3 million under optimistic assumptions to $46.3 million under pessimistic conditions). The model-estimated average financial burden per animal was approximately $0.41 (representing an estimated $2.06 per clinically infected bird). Notably, projections suggest that roughly 62% of this economic impact could be attributed to subclinical factors, characterized by a modeled 5% (150 g) reduction in live weight and an estimated 8% (274 g) increase in feed consumption due to impaired Feed Conversion Ratio. The mortality rate within the modeled scenarios was calibrated at 8%. These findings suggest a substantial potential economic burden on the poultry industry. The analysis indicates that the majority of financial losses may stem from subclinical performance declines-specifically, impaired Feed Conversion Ratio and reduced growth-rather than acute mortality. These projections emphasize the urgent need for enhanced preventative strategies and subclinical monitoring to mitigate the estimated economic impact in Türkiye.

This study validates the instructional materials designed for the Business Plan Implementation course under the Bachelor of Science in Entrepreneurship program. Employing a descriptive research method and survey questionnaires, students, faculty members and other stakeholders of the Laguna State Polytechnic University evaluated the materials with respect to their acceptability and effectiveness in facilitating learning and engagement. Findings demonstrate that the instructional materials are highly acceptable and effective, prompting a recommendation for their endorsement and broader implementation within the department. Incorporating feedback mechanisms and continuous assessment tools can also ensure that the materials remain up-to-date and effective. Moreover, adaptability of these materials for community extension initiatives. Community workshops and training programs, aspiring entrepreneurs and local residents can be empowered with practical business planning skills, thereby contributing to sustainable economic development. The level of implementing these enhancements, the instructional materials can better support student learning and serve as a full-bodied reference for future business initiatives and extension programs. Strategic partnerships with local organizations are encouraged to maximize community impact and promote a culture of entrepreneurship at the grassroots.

The rapid integration of technology in education and workforce development has created new opportunities for enhancing learning, entrepreneurship, and employment, particularly in rural communities. This study aimed to examine the impact of technology-based skills development programs on shared education, business initiatives, and job creation in the 3rd District of Cebu Province, with a focus on Cebu Technological University–Pinamungajan Campus. Utilizing a descriptive-correlational research design, the study engaged 360 respondents composed of students, instructors, administrators, and community stakeholders, purposively selected for their active participation in technology-driven training programs. Data were collected through validated questionnaires, interviews, and observation checklists, while statistical treatment involved descriptive measures, correlation analysis, and weighted mean computations. Findings revealed that technology-based skills development significantly enhanced accessibility to shared educational resources, improved practical competencies, and fostered entrepreneurial thinking among participants. The programs received high marks for usefulness and acceptability, showing that they met the needs of local businesses and long-term job goals. Moreover, structured frameworks such as DMAIC facilitated continuous improvement, sustainability, and measurable outcomes, which are essential for adapting educational programs to meet evolving industry standards and ensuring that participants remain competitive in the job market. The study highlights the critical role of higher education institutions in extending technology-supported training beyond traditional classrooms to empower communities, stimulate economic participation, and generate employment opportunities. Based on the findings, a roadmap for technology-based skills development was proposed to ensure scalability, sustainability, and alignment with workforce demands. This research underscores the value of integrating technology, innovation, and community engagement to foster inclusive socio-economic growth.

Purpose The purpose of this study is to establish whether technology usage mediates the relationship between technology competencies and inclusive business. Design/methodology/approach The study employed an explanatory design and a quantitative approach to gather data from 186 women entrepreneurs operating in Luwero District, Uganda. Data were gathered using a self-administered questionnaire, and analysis was supported by the Statistical Package for Social Sciences (SPSS) and SmartPLS. Findings Study results indicate that technology usage fully mediates the relationship between technology competencies and inclusive business among women-owned SMEs. This indicates that technology competencies alone, without usage, don't promote inclusive business. Therefore, women entrepreneurs must possess both soft and technical skills to effectively utilise technology in their businesses, thereby enabling their businesses to employ marginalised people, making their products accessible and affordable, as well as increasing business profitability. Originality/value The study provides initial empirical evidence on the mediating role of technology usage in the relationship between technology competencies and inclusive business, using evidence from Uganda, where the government is still struggling to ensure that people at the grassroots are equally involved in productive activities as a conduit for attaining social and economic transformation. Theoretically, the study confirms the applicability of the Technology Acceptance Model in explaining the study phenomenon.

This is a reflection from a Dutch author in Ghana for the first time as part of a TWP workshop. Her visits to Elmina and Cape Coast Castles prompted her to further explore historic and contemporary Dutch involvements in Ghana via colonialism, transatlantic trafficking, and now reparatory initiatives. Reflecting on the intertwined roles of Church, State, commerce, and community, she wonders how such can complexities be resolved. She concludes with the unexpected juxtaposition of a Dutch café in the Cape Coast Castle precincts: a helpful ‘payback’ to the community, or simply another opportunistic business enterprise by the Dutch in Ghana?

Purpose This study aims to identify the causes of supply chain disruptions and the existing gaps in the literature concerning the Halal food supply chain (HFSC) in Malaysia. The methodology used in this conceptual paper is drawn from a systematic literature review (SLR). Design/methodology/approach The study adopted a SLR approach, conducted in accordance with the Reporting Standards for Systematic Evidence Syntheses protocol, to rigorously identify, evaluate and synthesise the key sources of disruption affecting the HFSC. The Population, Interest and Context method is used prior to the article search to formulate the research questions and establish inclusion and exclusion criteria. Emerging themes were synthesised, and literature gaps were determined to provide suggestions for future exploration. Findings A final selection of 30 articles from the Scopus and Web of Science databases was analysed. Contents were analysed through thematic analysis supported by NVivo word frequency analysis. Themes such as law and enforcement, consumer behaviour, supplier behaviour, production and management functions and distribution management were identified as the themes of disruptions found in Malaysia’s HFSC. NVivo word cloud analysis was employed to provide a visual synthesis of thematic emphasis and neglect within HFSC scholarship. Findings indicate that despite the substantial growth of HFSC-related research, several key areas pertinent to this study remain underdeveloped. Previous studies have concentrated on Halal consumerism, certification and the broader supply chain. Further qualitative exploration is required to gain a more nuanced understanding of issues surrounding Halal legislation, production and management functions and distribution management. Research limitations/implications The findings emphasise the need for strengthened Halal regulation, improved supplier accountability and more robust distribution management, with clear implications for regulatory effectiveness, industry governance and policy formulation. Investigating these gaps through qualitative methodologies could inform the development of enhanced regulatory frameworks and industry best practices, ensuring compliance with Halalan-toyyiban principles. Furthermore, industry stakeholders must collaborate to foster innovation and sustainability. Strengthening these areas will bolster consumer trust, reinforce Malaysia’s status as a global Halal hub and drive long-term industry growth. Practical implications Addressing these research gaps can contribute to a more robust, transparent and effective HFSC in Malaysia. A deeper understanding of these disruptive factors will enable policymakers, commercial enterprises and researchers to collaborate more effectively, fostering innovation and sustainability to mitigate disruptions within the HFSC. Social implications This research contributes towards enhancing social integrity and sustainability of the HFSC. Addressing disruptions related to Halal law and enforcement, supplier behaviour and distribution management can bolster public trust in the Halal certification process, ensuring Muslim consumers have access to products that align with their religious and ethical principles. By addressing the identified research gaps, this study contributes to creating a more resilient and trustworthy Halal supply chain, ultimately benefiting society through increased transparency, accountability and adherence to Islamic values. Originality/value This study makes an original contribution by systematically mapping the research landscape, providing a critical touchstone for the current state of knowledge. The urgency of this research is underscored by the rapid expansion of Malaysia’s Halal food industry and its strategic goal of reinforcing its position as a global Halal hub.

Purpose This paper aims to examine the moderating role of environmental taxation on the relationship between environmental engagement and innovation in Small and Medium-sized Enterprises (SMEs) within the Middle East and North Africa (MENA) region. Design/methodology/approach The authors use data from the 6th wave of the Business Environmental and Enterprise Performance Survey with a total of 2,686 observations. It presents pooled cross-sectional data that covers the period from 2018 to 2020. The data set covers five nonoil MENA countries (Egypt, Jordan, Lebanon, Morocco and Tunisia). The authors construct innovation score using various measures: product, process, radical, green innovations and an innovation score for MENA SMEs. The method used is the Joint Correspondence Analysis method. The authors also check the penalized splines method to assess the nonlinear effect of environmental engagement on innovation scores, distinguishing between firms subjected to environmental taxes versus those that are not. Findings The results reveal that environmental engagement positively impacts product and radical innovations, while its influence on green innovation is comparatively weaker. This relationship varies across countries. Environmental taxation fosters green innovation but limits broader innovation by diverting resources toward regulatory compliance. The penalized spline estimation underscores the nonlinear nature of this relationship, particularly for firms subject to environmental taxes, highlighting the importance of strategic, sustained environmental engagement for driving innovation. Practical implications This study contributes to the literature by offering new insights into the dynamics of environmental engagement and innovation under underdeveloped tax regimes. It also provides practical implications for SMEs and policymakers, emphasizing the need for balanced environmental policies that support sustainability without stifling innovation. Originality/value To the best of the authors’ knowledge, this is the first paper that investigates the moderating effect of environmental taxation on the relationship between environmental engagement and various innovation measures and a composite innovation index to represent a company’s overall level of innovation.

Seaweed farming, a crucial part of the blue economy in Sorsogon, Philippines, operates in a dynamic and frequently unpredictable environment. This environment is vulnerable to various factors that can affect its economic viability and long-term sustainability. These challenges include fluctuating market prices, environmental risks like climate change and disease outbreaks (such as the “ice-ice” disease), and operational inefficiencies. For small-scale farmers, these risks can be particularly devastating, threatening their livelihoods and hindering the sector’s growth. This study analyzed seaweed farming operations and risks using Risk Management Theory. Data from a survey of 115 farmers in Sorsogon City and Castilla, along with interviews with stakeholders, and experts, revealed a sector dominated by small-scale and medium-scale ventures, primarily cultivating Kappaphycus alvarezii through fixed-bottom long lines. While all farmers accessed government propagules, only 20% received direct financial support, highlighting a liquidity gap. Environmental hazards, particularly typhoons and “ice-ice” disease, drove yield volatility. To mitigate these risks, the study recommends Risk Avoidance through the mandatory conversion of unviable farming systems, and Risk Reduction via the distribution of climate-resilient genotypes. These findings provide a strategic roadmap for policy interventions aimed at transforming Sorsogon’s seaweed industry from a subsistence activity into a resilient commercial enterprise.

The article proposes a new approach to sales management. A practical mechanism for calculating the purchasing power of a specific pool of wholesale company's contractors is proposed in order to make management decisions that are adequate to the situation. This paper proposes a method for calculating the sales share coefficient in the revenue structure of a specific counterparty, where the counterparty's revenue becomes the reference value that the sales department should strive to achieve. A method for quantifying the quality of the sales department's work with each of the counterparties is proposed - the coefficient "share of sales in the revenue structure of a particular counterparty", its reference values are given with a description of the current situation and specific recommendations to the management of commercial companies. The practical application of the coefficient was investigated based on the analysis of the work of the sales department of UralPromStroy LLC for four years (2021-2024). Specific recommendations are given to improve the work of the sales department. The scientific significance of the work lies in the proposal of a fundamentally new, quantitative approach to evaluating the work of the sales department of a commercial enterprise. The practical significance of the work lies in opening up new opportunities and transforming the management system of both the enterprise as a whole and the sales department in particular, for example: optimizing the customer profile, increasing sales efficiency, reducing business risks.

There is a growing body of literature exploring value of seafood enterprises beyond economic considerations. Aboriginal Saltwater peoples from the Northern Territory, Australia, have always engaged in various forms of seafood enterprise. Despite a growing policy and support agenda for Indigenous fisheries and aquaculture, there are few enduring Indigenous fishing enterprises. There are also limited evaluations of these enterprises, or the Indigenous perspectives of value which underpin them. We address these gaps through a community-based qualitative case study of local and external perspectives of value or perceived worth of seafood enterprises from the Maningrida region in Arnhem Land in the Northern Territory. We explore how value is expressed generally and through the governance and operational business models features of nine enterprises. Contextual barriers preventing the value from being expressed are also considered. Aboriginal people highly valued the enterprises because they provided an opportunity to spend time on Country, generate income, and provide food from locally owned resources. This delivered a range of health, wellbeing, social, cultural and self-determination benefits. These benefits flowed across societal scales, including to individuals, kinships groups and the wider community. These values contrast with non-Indigenous people and organisations who largely considered value from an economic perspective. The key business model features considered important by Saltwater people were associated with shared decision-making, place, enterprise scale and technology choices. The findings of this research can support a broader policy discourse to move to locally led enterprise business models and development initiatives which better accommodate Saltwater peoples’ conceptualisations of value.

This article examines the impact of corridor development projects and associated displacement on business enterprises in Addis Ababa. Using a mixed-methods approach, the research combines quantitative survey data with qualitative interviews of affected business owners, supplemented by secondary data from official reports. A total of 150 businesses displaced from the Piazza area, 4 Kilo, and along the corridor from 4 Kilo to Megenagna were selected through simple random sampling to ensure diverse representation. Data were analyzed using descriptive and inferential statistics by using SPSS version 26. Findings indicate significant impacts on businesses enterprises, including financial losses, revenue declines, and high relocation costs. Owners reported difficulties accessing resources, disruptions in customer relations, and asset losses, alongside dissatisfaction with compensation. Supply chain disruptions led to delays and increased costs, while employee displacement affected morale and productivity. Uncertainty surrounding the projects hindered long-term business planning and investment, and regulatory challenges strained stakeholder relationships. The study concludes that corridor development projects can profoundly affect local businesses and recommends measures to mitigate these impacts, including fair compensation, improved public consultation communication with government agencies, policies fostering business stability, and enhanced support for workers and supply chains.

Generic formulations (GFs), representations of the composition of consumer and industrial products based upon function rather than specific substances, can be useful tools for exposure and risk assessors. They provide a way to share the information needed for screening assessments of product safety without disclosing specific product formulations. GFs provide a structure for organizing the product/process type and associated qualitative and quantitative chemical ingredient information. This perspective seeks to explain and highlight how GFs can be useful in exposure and risk evaluation, provides examples of GF information sources, and offers suggestions for further development of GFs. The primary emphasis here is on available information for industrial products, as this space is historically data-poor with respect to publicly available GF information. Publicly accessible GF references were located and mapped to the Organization for Economic Co-operation and Development (OECD) harmonized use categories. Authors' personal knowledge of sources of GFs played a key role because a great deal of GF-related information is embedded within spreadsheets or documents posted on the European Chemical Agency (ECHA) website or websites of commercial enterprises, and these sources may not be readily identified using typical internet or literature search strategies. Industrial GF information was found for 13 of 20 OECD use categories, but only for 20 of 91 OECD product-subcategory combinations. Limitations in findability and disparity in availability across sources support the value of developing common, consistent practices and platforms across stakeholder communities for sharing GFs and other exposure-relevant information. This paper highlights available data, makes the case for systematic development and public availability of GF data, and explains the benefits of having this information available for various user sectors.

The article examines corporate culture as a critical factor in the successful adaptation of an enterprise's business processes to the conditions of digital transformation. The author's vision is based on the understanding that digital technologies in themselves do not create a transformational effect if the organization does not have a culture capable of supporting innovation, openness, flexibility and rapid learning. Corporate culture is considered as a system of behavioral norms, collective beliefs and value orientations that determine the readiness of personnel for change, the level of digital decision-making and the degree of their real impact on business processes.The study analyzes the key structural elements of culture that can facilitate or, conversely, hinder digital transformation. It is shown that successful organizations form a culture built on trust, mutual respect, psychological safety, encouragement of teamwork, cross-functional interaction and customer orientation. Special attention is paid to the development of digital competencies, which include not only technical skills, but also the ability to think with data, work in flexible organizational structures and make decisions based on analytics.A special emphasis is placed on the role of leadership in shaping a digitally oriented corporate culture. It is determined that managers should not only proclaim the course towards digitalization, but also personally demonstrate new models of behavior, support experimentation, facilitate learning and form transparent communication practices. It is shown that without the active participation of management, changes remain superficial and do not turn into long-term transformation of business processes.The article specifies the mechanisms of interaction of corporate culture with the effectiveness of digital transformation. It is proven that culture affects the speed of technology implementation, the degree of their use by employees, the quality of decision-making, the formation of innovative solutions and the ability of the organization to adapt to market changes. The results of the study emphasize the need for a systematic approach to culture formation, which includes diagnosing cultural barriers, developing competencies, improving leadership models, and creating learning mechanisms.

Conventional population-based breeding approaches have become increasingly marginalised despite their historical and practical significance. Modern corporate plant breeding has largely emphasized yield gains and uniformity. While successful under high-input systems, corporate plant breeding created vulnerabilities such as fragile seed supply chains, and limited environmental resilience. This Opinion briefly revisits population cultivars methods as instruments for diversity enhancement, local adaptation, and evolutionary responsiveness, by enabling crop cultivars to evolve in situ, and enabling smallholder and local seed networks, where large commercial enterprises are absent or unprofitable. Conventional population-based breeding approaches can (1) value diversity and resilience over short-term maximisation; (2) bring free or minimally charged seed to farmers; and (3) more importantly, farmers can keep seed from one season to the next, while ensuring yield stability. Local seed systems, due to their structural advantages in flexibility and responsiveness resulting from their close connection with farming communities and shorter decision-making pathways, can adapt these breeding tactics more rapidly to emerging challenges, such as climate shocks or sudden changes in farmers demands, create robust local seed systems for marginal growing areas, and mitigate systemic risks under accelerating global change.

Digital transformation is a driving force in sustainable industrial development, yet evidence on the sustainable manufacturing outcomes of digital business initiatives remains incomplete. This systematic literature review (SLR) analyzed 70 empirical studies published between 2010 and January 2026 that examined digital transformation processes resulting in economic, environmental, and innovation performance outcomes. The research combined various digital transformation processes through which organizations achieved business success, using five principal mediator pathways that follow the PRISMA 2020 guidelines. The study results showed that digital transformation does not directly enhance organizational performance; instead, it occurs through the development of organizational capabilities, the transformation of processes, the execution of innovation initiatives, and sustainability-focused activities. The research also shows that capability-based mechanisms are the most common pathways, followed by operational and innovation-mediated pathways. The research field shows a prevailing pattern of using cross-sectional survey methods, which create challenges for establishing causal relationships and evaluating enduring sustainability outcomes. The review shows that digital transformation needs to be better understood, as it plays a vital role in sustainable manufacturing transitions, according to established explanatory frameworks that link digital transformation to sustainable business results. The research study identifies three primary obstacles, which include conceptual fragmentation, measurement inconsistencies, and geographical concentration, while suggesting future research directions.