Ethical Practice Research Articles

Integrating AI with Chemical Engineering for Rapid Biomaterial Development in Health Applications

This research presents an innovative approach to healthcare biomaterial development by integrating AI with chemical engineering methodologies. This study combines AI’s predictive power with the precision of chemical engineering to accelerate the discovery and optimization of biomaterials tailored for health applications while focusing on biocompatibility, adaptability, and stringent biomedical functionality. By using machine learning frameworks and advanced simulation software, the project developed predictive models that streamline biomaterial synthesis. This reduced experimental cycles by up to 40% and shortened development timelines by over 30%. Through neural networks and hybrid AI models, material properties such as degradation rate, strength, and biocompatibility can be accurately predicted, which minimizes in vivo testing and accelerates the transition from laboratory research to clinical trials. Protocols optimized through AI-driven insights enhance biomaterial production’s reproducibility and scalability while reducing material costs by 20%, which supports economically viable synthesis methods for large-scale applications. This research contributes a customizable AI framework for health-focused biomaterial solutions and impacts areas such as regenerative medicine, drug delivery, and implantable devices. Future directions include integrating real-time clinical feedback into AI models to improve safety and adaptability, thus advancing sustainable and personalized approaches to biomaterial development. This interdisciplinary framework demonstrates how AI-enhanced chemical engineering workflows can yield adaptive biomaterials suited to specific biomedical needs and offers unprecedented precision in material selection. The model’s high predictive accuracy in biocompatibility screening, achieving over 90%, enables focused experimental validation while reducing the need to rely on animal studies, which fosters ethical research practices. The sustainability impact of this project is significant, as AI-driven optimization reduces resource consumption and waste and aligns with eco-friendly biomaterial development practices. Ultimately, this research paves the way for rapid, efficient, and sustainable innovations in healthcare materials and sets a foundation for future advancements in personalized medical applications.

Interdependence of halal entrepreneurship and Islamic finance for creating a strong halal ecosystem

Purpose Ethical entrepreneurship and financing models based on Islamic principles are insufficiently researched and discussed in the emerging plural economic landscape. So far, Islamic theorists have made commendable efforts in this direction. To fill the knowledge gaps, this study aims to explore more rigorously the interdependence of halal entrepreneurship and Islamic finance in creating a strong halal ecosystem. Design/methodology/approach Using the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) methodology, a systematic literature review (SLR) of 33 articles from 2001 to 2024 was conducted to answer three research questions. Publications were obtained using purposive sampling from the Scopus database. They were selected based on the ranking of high-quality journals, global coverage relevance to research and base years of publications. Findings Three key findings emerged from the SLR using the PRISMA protocol. First, halal entrepreneurship and Islamic finance complement each other by providing Shari’ah-compliant financial instruments, fostering ethical practices, enhancing market reach and ensuring business operations adhere to Islamic principles, thereby creating a cohesive halal ecosystem. Second, the strategic integration of halal entrepreneurship and Islamic finance – through innovation, sustainability practices, Shari’ah-compliant products, effective marketing and regulatory support – promotes economic growth, social welfare and sustainable development within the halal ecosystem. Third, Maqasid-ul Shari’ah principles guide halal entrepreneurship and Islamic finance by ensuring ethical standards, promoting social justice, emphasizing sustainability and ensuring that business and financial practices benefit society and adhere to Islamic ethical standards. These findings aid in developing a theoretically grounded conceptual framework for future empirical investigation. Practical implications Practically, policymakers, Islamic financial institutions and halal entrepreneurs can leverage this integrated approach to drive economic growth, social welfare and sustainable development, aligning operations with Maqasid-ul Shari’ah to ensure ethical standards and societal benefits. In addition, the findings aid in developing a theoretically grounded conceptual framework for future empirical investigation, both theoretically and methodologically. Originality/value Given the paucity of studies in this multidisciplinary area, this paper offers new insights into the interdependence of halal entrepreneurship and Islamic finance, grounded in the finance–growth nexus theory and Maqasid-ul Shari’ah principles. Unlike other exploratory studies, this research presents a theoretically grounded conceptual framework, paving the way for future empirical investigations.

The Role of Ethics in Library and Information Practice

The Role of Ethics in Library and Information Practice

11.Q. Round table: A Guide for creating a code of ethics for public health professionals and institutions

Abstract The professional discipline of public health is driven by its values. Public health professionals face decisions that have far-reaching ethical implications. Our norms, values, beliefs and the way we see the world, as individuals, communities and institutions which serve us, do matter and fundamentally affect our decisions, behaviours, policies, and practice. The ability to be aware and reflect on norms and values when taking decisions, is a decisive professional virtue in public health practice. The World Health Organisation (WHO) and Association of Schools of Public Health in the European Region (ASPHER) Roadmap for the professionalisation of the public health workforce, has highlighted ethics as an essential pillar for professionalisation, a core competency, and the need for a Code of Ethics and Professional Conduct for good public health practice. In order to further advance the issue the Global Network for Academic Public Health (GNAPH), ASPHER, the European Public Health Association (EUPHA), the UK Faculty of Public Health and other partners set up an expert international joint working group on public health ethics and law (PHELWG). The PHEL expert working group - which includes senior public health professionals, ethicists, lawyers and academics - has been working to carry out research and develop a guide for creating a Code of Ethics and Professional Conduct for public health professionals and institutions. This has included consideration of the competencies, principles and values for good public health practice. The project has involved literature review, research and the wide professional experience of the international group of experts who have been working on the issue.The development of a guide for creating a code of ethics for public health professionals and institutions is part of the overall objective of the PHELWG to build a ethico-legal competency, capacity and resilience of public health workforce. The proposed Guide and related resources will be a timely resource, practical tool and support for public health professionals, organisations, or regulatory bodies to develop their own local country code of ethics and build further ethico-legal capacity of their public health professional workforce and institutions. Purpose of the roundtable workshop will be to: - present the guide on creating a code of ethics for public health public health professionals and institutions, which will be launched at that time - Share the proposed ethical competencies/skills, principles and values for good public health practice, with particular consideration of Indigenous knowledge and world views - reflect and consult with the workshop participants around the guide and the proposed pilot sites for implementing the Codes in various centres. Key messages • Development of Code of ethics and professional conduct is a key requirement for public health professionalization. • The Guide for creating code of ethics by international expert group provides significant resource for development of codes locally. Speakers/Panelists Kasia Czabanowska Maastricht University, Maastricht, Netherlands Farhang Tahzib Faculty of Public Health, Haywards heath, UK Paul Athanasopoulos Public Health Department, Stirling, UK

Participation With Compensation: Ethical Considerations for Research Payment Practices With People Who Are Incarcerated.

The participation of incarcerated individuals in research is necessary to appropriately address the health disparities that affect them and to adapt and implement health services for the carceral setting. Incarceration significantly impacts health, leading to negative outcomes including accelerated aging and increased mortality, with these effects disproportionately impacting communities of color. The U.S. Department of Health and Human Services' Office for Human Research Protections outlines ethical approaches to compensating individuals who participate in research activities, yet lacks specific guidance for payment within carceral settings. Historical abuses in carceral research underscore the persistent need for robust protections for incarcerated research participants. Existing regulations offer some protection but inadequately address ethical payment practices. Substantial variability in payment policies across carceral systems and vague national guidelines pose ethical challenges in ensuring equitable treatment for incarcerated research participants. We outline the ethical concerns related to compensating incarcerated individuals for participating in research and present a framework of approaches to payment. We argue for payment parity between incarcerated and community research participants. More community-engaged research is needed to understand the perspectives of incarcerated individuals on ethical payment.

The Role of Corporate Social Responsibility in Supporting SDGs: A Propriety and Fairness Perspective

Introduction: Increasingly complex environmental challenges demand transparent and accountable measurement of corporate social responsibility (CSR). To create corporate value and monitor social, environmental, and economic impacts, companies and governments collaborate to promote ethical CSR practices and meet existing regulatory requirements, while supporting transparency and accountability in achieving the Sustainable Development Goals (SDGs). However, varying CSR measurement standards often make it difficult to compare performance between companies. Objective: To uncover how stakeholders define the propriety and fairness of companies to achieve the SDGs. Method: Research data were obtained from interviews with company leaders/internal auditors/external auditors/teams involved in the company's CSR evaluation process totaling 81 people. The data collection process was carried out in a hybrid manner. Results and Discussion: In terms of regulations, most companies have complied with regulations related to transparency, financial reporting, and CSR. In terms of propriety and fairness, CSR costs cannot be classified as income, but rather as a reduction in taxable income (expenses). However, it turns out that there are still companies that include CSR costs in other income. Research Implications: This study develops a model for assessing the propriety and fairness of CSR in sustainability reporting, including the social and environmental impacts of its business to support the achievement of SDGs. Originality/Value: This study produces a measurable assessment of the propriety and fairness of corporate CSR, which supports SDGs in improving corporate accountability and transparency.

Exploring the Relationship between Individual Information Technology Ethics and Netizenship Behaviors

In the digital age, information technology (IT) ethics plays a critical role in shaping netizenship behavior within online communities. This concept paper examines the relationship between individual IT ethics and netizenship behavior and emphasizes how ethical principles guide responsible and constructive participation in digital spaces. Based on theoretical frameworks such as the Theory of Planned Behavior (TPB) and Digital Citizenship, the article examines the influence of ethical IT practices on positive netizenship, including factors such as digital literacy, hierarchical influence and cultural or religious values. The review shows that people with strong IT ethics are more likely to engage in responsible online behavior, promoting healthier digital environments. By identifying gaps in the existing literature, the paper proposes a conceptual model to guide future empirical research on how ethical IT use influences digital citizenship. The findings highlight the importance of promoting IT ethics and digital literacy to improve online interactions and contribute to more engaged, respectful and responsible digital communities.

Corporate Social Responsibility and Business Ethics: Case Study of TATA Group from India

Corporate Social Responsibility (CSR) has increasingly become a vital component of the global business framework, especially within emerging economies such as India (Maheshwari M et al, 2024). This study delves into the relationship between CSR and business ethics by examining case studies of Indian companies, illustrating how these firms address critical elements of corporate governance and their impact on societal well-being. The analysis of the Tata Group offers an insightful look at how Indian corporations have embraced CSR and ethical practices to improve their brand image, support rural and community development, and foster skill development—all while maintaining long-term business sustainability (Tripathi S. K et al 2024). The study's conclusions highlight the fact that, for Indian businesses, corporate social responsibility (CSR) and business ethics go far beyond simple compliance to become crucial components of strategic business management. In addition to advancing society, businesses that successfully integrate CSR into their operations also strengthen their competitive advantage and long-term sustainability. This case study offers important insights for companies around the world, emphasizing how crucial it is to uphold ethical governance and incorporate social responsibility into corporate objectives.

Assessing the Financial Impact of CSR Initiatives in Indian IT Companies

Corporate Social Responsibility (CSR) is increasingly recognized as a vital component of modern business strategy, particularly in the IT sector. CSR initiatives reflect a company’s commitment to ethical practices, environmental sustainability, and social welfare, thereby enhancing its reputation and stakeholder trust. This study explores the financial health and the impact of CSR on the financial performance of Tata Consultancy Services Limited (TCS) and Infosys Limited over a five-year period from 2018-19 to 2022-23. In this study ratio analysis and regression techniques have been used to analyses the financial health of these leading IT companies and examining the impact of CSR spending on financial performance such as net profit margins and Return on Assets (ROA). The comparative analysis highlights that while both companies have shown a strong commitment to CSR, there is no direct impact of CSR spending on their net profit margins or ROA. TCS has consistently demonstrated higher CSR spending, net profit margins, and ROA compared to Infosys, reflecting superior financial management and asset utilization. This study underscores the importance of CSR as a strategic component for reputation and sustainability, even though its direct financial impact remains indeterminate.

Action needed to address molecular HIV surveillance ethical concerns.

There have been growing ethical concerns about the widespread use of HIV-related molecular epidemiological public health surveillance and research-or what has come to be known as molecular HIV surveillance. The varied concerns of the practice originate due to lack of informed consent, lack of demonstrated benefit for communities, potential for eroded patient care relationships leading to poor health outcomes, and potential implications for information sharing and findings which could increase stigmatization and other negative impacts in contexts where HIV, drug use, sex work, migration, and poverty are criminalized. As people living with HIV, lawyers, clinicians, and social scientists, we are part of the growing movement calling for critical and ethical attention to the practice of molecular HIV surveillance and the public health logic which underwrites the practice. We urge Canadian public health actors and researchers working with molecular surveillance data to heed global guidance and recommendations for culturally informed ethical practices, to engage community members in HIV surveillance programs, and to ensure that people living with HIV are provided appropriate consent processes for uses of secondary data analysis. Furthermore, we urge researchers and Research Ethics Boards to interrogate assumptions of impracticality in seeking subsequent consent to use persons' health information held in data repositories and explore new methods of informed consent.

Influence of Tendering Process on Performance of County Governments in Kenya

Procurement is essential to every organization, serving as a platform for all stakeholders to come together and discuss their needs and goals related to purchasing. The study aimed to explore factors influencing the tendering processes of County Governments in Kenya, focusing specifically on Siaya County Government. The study was guided by three objectives, to examine supplier selection criteria on performance of county Governments in Kenya, to establish the influence of Ethical Practices in Tendering processes on performance of county Governments in Kenya, to investigate the influence of automation processes of Tendering processes on performance of county Governments in Kenya, and to establish moderating effect of government policy on Public procurement And Disposal Act on performance of County Governments in Kenya. The research utilized a Descriptive Research Design approach to gather pertinent information. The study involved Census Sampling in which all 74 participants from different management levels and ad hoc committee members within the department. Questionnaires were used as the main data collection instruments. Data was gathered through the distribution of questionnaires to the chosen participants by means of pick and drop. respondents of 66% were received and were completed accurately, demonstrating an adequate response rate. The statements of the problem mainly focused on major issues facing the tendering procedures and analyzes their influence on organizational performance. The study findings show that Supplier selection criteria Mean of 4.002 and standard Deviation of 0.1428 the highest score amongst the key performance indicators was quality with mean of 4.29 and standard deviation of 0.097 showing highly significant to supplier selection criteria. Ethical practices in Tendering Mean of 4.012 Standard deviation of 0.097, of highest score in key performance indicators was Integrity with mean of 4.468 and standard deviation of 0.097. its shows that highly significant to Ethical practices, Automation of Tendering mean of 4.093 standard deviation of 0.148 highest amongst the key performance indicators was E informing with mean 4.224 and standard deviation 0. 147 shows highly significant to Automation. Moderating variable Mean of 4.094 standard deviation of 0.136 highest score among st key performance indicators of quality 4.306 standard deviation of 0.114 shows highly significant to Moderating variable and all the variables were critical to the performance of County Governments in Kenya. The study recommends that there is need to enormously implement procurement policies which encourage tendering, in order to enhance performance

Care ethics and contemporary art: Imagining and practising care

Feminist care ethicshas for some time guided contemporary artists and curators in their search for sustaining and sustainable practices in the current neoliberal backwash and climate crisis. With a focus on current Australian art in the context of recent care ethics scholarship, this article considers what contemporary art – in its processes as well as aesthetic outcomes – can offer in imagining and practising care for the human and more-than-human world. The article focuses on a series of exhibitions that comprised a key exploratory methodology of The Care Project: Feminism and art in neoliberal times (La Trobe University, 2019–2022). The exhibitions featured the work of regionally based artists. This accent on creative practices emerging from the experience of living in regional communities that are often on the frontline of climate change and social inequality offers unique perspectives on care ethics in practice.

Transitioning Perspectives in Digital Health Through Phenomenology Integration.

The evolution of digital health, from its early days as eHealth to its current expansive scope, reflects a significant transformation in health care delivery and management. This transition underscores the integration of digital technologies across the health continuum from prevention and diagnosis to treatment and rehabilitation. The emergence of digital health has introduced innovative solutions but also posed challenges, particularly in aligning technological advancements with health needs, human experiences, and ethical considerations. This position paper aims to explore the integration of phenomenology in digital health, advocating for a paradigm that emphasizes the centrality of human experience in the design and implementation of digital health solutions. It specifically seeks to address challenges related to relevance for individuals who "speak" different languages, ensuring long-term use, addressing digital and health literacy, coordinating various sources, and navigating ethical issues in the rapidly evolving digital health landscape. Drawing upon years of research and practical experience in communication technologies and health, this paper uses a reflective approach to examine the intersection of digital health and phenomenology. It reviews the historical development of digital health, identifies the challenges faced during its evolution, and discusses the potential of phenomenological methods to enhance user-centered design and ethical practices in digital health. The integration of phenomenology into digital health facilitates a deeper understanding of user experiences, enabling the development of more responsive and ethical digital health solutions. Participatory design models, informed by phenomenological perspectives, offer a pathway to bridge the gap between technological innovation and human-centric health care. The paper highlights successful practices in digital health development, including mobile apps for vaccination decision-making and platforms for managing chronic conditions, illustrating the benefits of a phenomenological approach. Transitioning perspectives in digital health through phenomenology integration represents a critical step toward realizing the full potential of digital technologies in health care.

Review of Lithium as a Strategic Resource for Electric Vehicle Battery Production: Availability, Extraction, and Future Prospects

This article presents a comprehensive review of lithium as a strategic resource, specifically in the production of batteries for electric vehicles. This study examines global lithium reserves, extraction sources, purification processes, and emerging technologies such as direct lithium extraction methods. This paper also explores the environmental and social impacts of lithium extraction, emphasizing the need for sustainable and ethical practices within the supply chain. As electric vehicles are projected to account for over 60% of new car sales by 2030, the demand for high-performance batteries will persist, with lithium playing a key role in this transition, even with the development of alternatives to lithium-ion batteries, such as sodium and ammonium-based technologies. However, there is an urgent need for technological advancements to reduce the environmental impact of lithium production and lithium-ion battery manufacturing. Additionally, ensuring the safety of LiBs during both use and recycling stages is critical to sustainable EV adoption. This study concludes that advancements in battery recycling and the development of new technologies are essential to improving safety, reducing costs, and minimizing environmental impacts, thereby securing a sustainable lithium supply and supporting the future of electric mobility.

THE EFFECT OF GREEN MARKETING MOTIVATION FACTORS ON CONSUMERS' PURCHASE INTENTION THROUGH THE MEDIATING ROLE OF GREEN BRAND TRUST TO COUNTER GREENWASHING

This study examines the influence of green marketing motivational factors on Algerian consumers' purchase intentions, specifically focusing on the mediating role of green brand trust in mitigating greenwashing's impact. The research, conducted in Maghnia, a city on the western border of Algeria, surveyed 262 consumers using a structured questionnaire. Analyzing the data using Partial Least Squares Structural Equation Modeling (PLS-SEM), the study reveals that green brand trust acts as a critical mediator between green marketing factors and purchase intentions. It finds that positive reception of green advertising and a strong green brand image significantly enhance green brand trust, which in turn, strongly influences consumers' intentions to purchase green products. Further analysis demonstrates that while non-deception and transparency do not directly impact green brand trust, they act as important moderators, enhancing the link between green advertising reception and trust. Notably, the study highlights the pervasive issue of greenwashing in Algeria, demonstrating how misleading environmental claims undermine consumer trust and purchase intentions. The study underscores the need for companies to prioritize genuine environmental efforts and ethical marketing practices to build lasting consumer relationships. Furthermore, the research emphasizes the importance of promoting environmental awareness among consumers through education programs and awareness campaigns, as well as strengthening environmental legislation to prevent deceptive practices. By understanding the complex relationship between green marketing factors, green brand trust, and purchase intentions, this study offers valuable insights for developing sustainable consumption patterns in developing economies while mitigating the negative effects of greenwashing.

Investor relations and corporate governance in the global energy sector: A theoretical review of best practices and their application in emerging economies

Investor relations and corporate governance are critical components in ensuring the sustainable development and operational efficiency of companies within the global energy sector. This theoretical review explores the best practices in investor relations and corporate governance, particularly focusing on their application within emerging economies. The global energy sector is highly capital-intensive, requiring robust governance structures to manage risks, ensure transparency, and align the interests of stakeholders. Effective investor relations strategies foster trust, provide timely and accurate information, and enhance shareholder engagement, all of which are essential for securing long-term investments in energy projects. Corporate governance, on the other hand, ensures accountability, compliance with regulatory frameworks, and ethical management practices. The review highlights best practices in corporate governance, including the establishment of independent boards, strong leadership, risk management frameworks, and the importance of environmental, social, and governance (ESG) criteria in decision-making processes. In terms of investor relations, strategies such as proactive communication, regular financial disclosures, and engagement with both institutional and retail investors are identified as key to maintaining investor confidence. In emerging economies, where energy needs are rapidly increasing, the application of these best practices presents both challenges and opportunities. Regulatory frameworks in these regions are often evolving, and companies must navigate complex political and economic environments while adhering to global standards. This review discusses how emerging markets can benefit from adopting globally recognized governance and investor relations practices to attract foreign investment and foster sustainable energy development. The theoretical insights presented offer a comprehensive understanding of the interplay between investor relations and corporate governance in the energy sector. Additionally, this review underscores the importance of adaptability and innovation in applying these best practices to the unique contexts of emerging economies.. Keywords: Investor Relations, Corporate Governance, Global Energy Sector, Emerging Economies, Best Practices, ESG Criteria, Stakeholder Engagement, Transparency, Risk Management, Sustainable Energy Development.

Reducing health disparities in providing care services in the intensive care unit: a critical ethnographic study

ObjectiveThe intensive care unit, with its structural complexity and the exposure of critically ill patients to various disparities, presents a significant setting for health disparities. This critical ethnographic study sought to uncover cultural knowledge and ethical practices for reducing health disparities in providing care services within the intensive care unit. The focus was on understanding how ethical considerations and cultural competence can address and mitigate these disparities effectively.MethodsThis critical ethnographic study was conducted in 2022–2023 at intensive care units in western Iran. Three interrelated phases were used to collect and analyze the data. More than 300 h of observation were done during the first phase. A horizon analysis was carried out in the next phase. To further enhance the dataset, 18 informants participated in semi-structured interviews and informal conversations. Following that, the analysis procedure was conducted to identify a culture of health disparities and factors that reduce it, as it had been in the prior stage. Trustworthiness data collection methods were implemented to ensure the validity and reliability of the study.FindingsTwo key themes emerged from the study: (A) Improved cultural competence, which encompassed empathy towards patients and their families, effective communication, prioritization of continuous learning, appropriate knowledge and awareness, sensitivity to cultural and religious beliefs, staff attitude and personality, and the delivery of customized care tailored to each patient’s needs. (B) Supporting role and compensating for disparities involved recommendations for upholding ethical standards, compensatory actions, maintaining professional behavior despite external factors, addressing gaps and deficiencies, and actively defending and supporting patients.ConclusionThe findings indicate that staff with high cultural competence can ethically mitigate health disparities through their supportive roles. Managers and health policymakers should create barriers to health disparity by improving staff cultural competence and knowledge about health disparities.

Evaluating the inclusion of data literacy in undergraduate economics curriculum at research-intensive universities

Undergraduate economics programs prepare students for future careers by developing competency working with data, or data literacy. Our research examined the data literacy components of undergraduate economics programs at R1 and R2 universities in the United States (N = 190). We developed a protocol with core data skills and coded course and program learning outcomes. Economics programs provided a strong foundation in finding, analyzing, communicating, and applying data but generally lacked explicit training in evaluating sources, understanding types of data, and ethical data practices. We created a dashboard to help economics programs benchmark and create plans to increase data literacy.

Decoding Clickbait: The Impact of Clickbait Types and Structures on Cognitive and Emotional Responses in Online Interactions.

This study delves into the influence of clickbait types (hyperbole, insinuation, visual rhetoric, and puzzle) and structures (emotion-label and emotion-laden words) on user cognitive and emotional responses in an online environment. Using electroencephalography with 32 internet-experienced participants, we analyzed how these different clickbait configurations affect engagement and processing. Our findings highlight that clickbait types such as hyperbole and visual rhetoric swiftly capture attention and enhance emotional engagement, whereas insinuative and puzzling clickbait demand more cognitive effort and deeper processing. In addition, the structure of emotional words significantly influences user responses; emotion-laden words facilitate quicker cognitive processing and enhance emotional reactions, particularly in contexts involving negative emotions. These insights offer valuable implications for content creators and marketers in strategizing ethical clickbait usage, aiming to balance user engagement with information integrity. This research contributes to a nuanced understanding of the interplay between content presentation and user perception, providing a foundation for future explorations into ethical digital content practices.

The Entrepreneurial Impact of the European Directive on Corporate Sustainability Due Diligence

The European Commission’s Directive on Corporate Sustainability Due Diligence, adopted in 2022 and approved in 2024, mandates that companies identify, prevent, and mitigate hostile human rights and environmental impacts across their operations and supply chains, integrating sustainability into corporate governance. This article examines the directive’s influence on European entrepreneurial activity, ecosystems, and innovation using a qualitative descriptive literature analysis, comparative frameworks, impact assessments, policy recommendations, and case studies. Findings suggest that while the directive imposes compliance challenges and costs, particularly for startups and small and medium-sized enterprises, it offers significant long-term benefits, such as improved risk management, enhanced reputation, and market differentiation. The directive promotes accountability and ethical practices, harmonizing due diligence across the EU and fostering a culture of sustainability. It concludes that companies addressing these impacts can gain a competitive edge and attract sustainability-focused investors, necessitating support mechanisms for startups and small and medium-sized enterprises to mitigate burdens and encourage compliance.