Purpose The purpose of this study is to extract key sustainability attributes specific to the textile supply chains by conducting an adaptive choice-based conjoint (ACBC) analysis identifying the utility scores of these attributes and evaluating supply chain performances of Turkish textile small and medium-sized enterprises (SMEs) by Priority Observed from the Presumption of Gaussian Attitude of Alternatives (PrOPPAGA) technique in terms of sub-attributes with a case study and assigning these SMEs sustainability performance scores so that they can understand their position in the competitive market. Design/methodology/approach The methodology of this research is (1) extracting the important attributes affecting the textile SMEs’ sustainability performance, (2) conducting a dynamic survey via Lighthouse Studio software of the textile SME representatives to define importance degrees (i.e. utility scores) of each textile sustainability performance sub-attributes by conducting ACBC analysis including hierarchical Bayesian (HB) regression, (3) considering these utility scores as the weight of each sub-attribute, (4) evaluating case study participant Turkish textile SMEs by involvement of the company authorities, and (5) ranking and grouping the SMEs and identifying their positions in the market. Findings The findings of this study emphasize the importance of carbon footprint, water usage, waste management, labor practices, community engagement, training, cost efficiency and other sub-attributes such as Extended Producer Responsibility, recycling, upcycling, transparency, traceability and eco-friendly packaging in textile supply chains. Moreover, the Turkish textile SMEs are assessed and grouped in terms of sustainability measures and positioned in the market. Originality/value The outputs of this research provide valuable insights into sustainable practices and offers a comprehensive framework to enhance textile supply chain sustainability (SCS). Besides, this research contributes to the literature by proposing a novel approach integrating ACBC and PrOPPAGA as a performance evaluation framework.

Purpose With the rise of technology, digital transformation has become necessary for enterprises to sustain their business. Literature shows that digital transformation has significantly improved the production and operation, business design and processes and overall performance of enterprises. However, such transformation is progressing more smoothly and rapidly for large-scale enterprises than for micro-and-small-scale enterprises. This study aims to promote the latter’s digital transformation, it is important to evaluate their driving forces. Design/methodology/approach This study aims to investigate the relationship between the driving forces toward digital transformation in micro-and-small-scale enterprises. From the perspectives of resource-based view and dynamic capability theory by using the fuzzy-Delphi method combined with fuzzy decision experiment and evaluation laboratory technique. Findings Eighteen out of 40 potential criteria identified in the literature were accepted as most important driving forces: nine in the causal category and nine in the effect category. Notable criteria are infrastructure software, information technology (IT) management capability, digital literacy, learning capabilities and digital marketing promotion. Originality/value These results provide theoretical and practical guidance. Special attention should be given to technology, external resources and marketing as it can drive the digital transformation in micro-and-small-scale enterprises. Overall, this study suggested micro-and-small-scale enterprises a detailed explanation of the connections between important driving aspect-criteria toward digital transformation implementation, which can accelerate their own transformation, promote enterprise change and, in turn, achieve continuous performance.

Building Automated Decision Engines That Merge Operational Intelligence with Workflow Robotics to Significantly Elevate Enterprise Throughput, Accuracy, And Performance Stability

This research investigates the impact of social media marketing on performance of SMEs in Aba, Abia State, Nigeria. This study investigates the influence of social media advertising, content marketing, and customer engagement on performance dimensions of SMEs such as sales growth, market reach, and customer retention. The research used a survey research design and data was gathered via questionnaire from a sample of 384 SME owners/managers selected using stratified random sampling. The set of quantitative analysis involved descriptive statistics, correlation analysis, and multiple regression using SPSS version 28. The main findings indicated that social media advertising has a significant influence on sales growth (β = 0.687, p < 0.001), content marketing has an enhanced influence on market reach (β = 0.721, p < 0.001) while customer engagement has a influence on customer retention (β = 0.654, p < 0.001). The study established that social media marketing activities explain 73.2% variance in performance of SMEs. Some limitations highlighted by the study include lacked digital and technological skills and competencies, poor internet connectivity issues, and financing capacity for paid advertising. In conclusion the results suggest that implementing social media marketing effectively directly influences SME performance in an ecosystem characterised by commercial activity. The recommendations suggested include assisting with digital skills training and development, devising social media marketing strategies that examine relationships and integrating platforms together, and use local content to foster authenticity with customers. This current research adds to possible understandings of digitally using social media influenced marketing in Nigeria's emerging economy context and provides empirically grounded understanding of possible growth strategies for SMEs.

Impact of supply chain finance on enterprise performance: The role of financial and environmental, social, and governance (ESG) factors

Firms under water! harmful algal blooms and corporate performance of coastal enterprises in China

Navigating sustainable performance of small and medium enterprises: The role of big data analytics, green innovation and strategic change

The article examines the impact of socio-economic factors on the performance of agricultural enterprises in Russia during the period associated with the increased impact of sanctions and the crisis. The effectiveness of agricultural enterprises in current conditions is influenced by a whole range of political and related socio-economic factors. For agricultural enterprises, the sanctions caused difficulties in acquiring the necessary fertilizers, raw materials and imported equipment, which required the search for alternatives or the creation of domestic analogues in order to ensure the continuity of agricultural production. However, these scenarios in any case contributed to a significant increase in the level of production costs relative to previous years, which exacerbated the need to balance the interests of agricultural producers and the state. The study analyzed the main socio-economic indicators characterizing the development of Russia and agricultural production in 2019-2024. As a result of the research, a hypothesis was formed that the development of agricultural enterprises in modern conditions is significantly influenced by socio-economic factors due to the prevailing political and economic situation. In the course of the work, it was found that the formed hypothesis is confirmed by the results obtained. Producer prices of agricultural products in all years, with the exception of 2022 and 2024, have grown at a higher rate than the average in the consumer market. This is a consequence of a significant increase in farmers' production costs, as prices for raw materials and supplies needed for production have also increased critically. A key factor in the rise in prices for raw materials and supplies needed for agricultural production is the increased sanctions pressure on the economy and the resulting import restrictions, as well as the forced increase in the key interest rate as a measure of credit and financial regulation.

The impact of tax collection and administration digitization on the business performance of enterprises

Background Efficient inventory management is a critical internal capability for ensuring the financial sustainability of micro and small enterprises, especially in emerging economies affected by post-pandemic disruptions. In Bagua, Peru, MSMEs often lack digitised control systems, leading to frequent stock imbalances, rushed purchases at high prices, and lower profitability; a deeper understanding of inventory practices that drive financial performance can contribute to more informed and strategic decision-making. Method This quantitative, descriptive, and explanatory study examined the effects of four components of inventory management—control, valuation methods, control records, and measurement—on profitability; a convenience sample of 83 MSMEs yielded 200 valid responses from key personnel involved in inventory decisions; A 21-item Likert scale validated by experts was applied, and the data were analysed using descriptive statistics and multiple linear regression in SPSS v27. Profitability indicators included return on assets (ROA), gross margin (GM), and return on equity (ROE). Results All dimensions of the inventory showed moderate levels of implementation (means: 2.37–2.62 on a five-point scale). The regression model demonstrated satisfactory predictive power (R 2 = 0.402; F = 32.81; p < 0.001). Inventory measurement was the strongest and only highly significant predictor of profitability (β = 0.383; p < 0.001), followed by inventory control, with a smaller but significant contribution (β = 0.257; p = 0.013). Inventory valuation methods and control records did not show statistically significant direct effects (p > 0.40). Conclusion The findings highlight that decision-oriented measurement practices, supported by systematic control, are essential factors for the financial performance of micro and small enterprises; investment in digital monitoring tools, replenishment based on key performance indicators, and staff training could improve operational and financial efficiency; due to its cross-sectional design and localised context, future studies should incorporate longitudinal data and broader geographical comparisons to strengthen generalisation and explore possible mediation pathways between accounting-oriented practices and profitability.

Digital Credit and Financial Performance of Small and Medium Enterprises in Nairobi City County, Kenya

This study aims to analyze and apply the influence of financial inclusion and financial literacy on the financial performance of Small and Medium Enterprises (SMEs) in Palembang City, with digital payment methods via E-Commerce serving as the moderating variable. The population in this study consists of SME actors in Palembang City who utilize E-Commerce applications, totaling 80,627 SMEs. The sample was drawn using the Slovin formula, resulting in a calculated sample size of 398 SMEs. The analysis technique used is the Structural Equation Modeling (SEM) method based on Partial Least Squares (PLS), assessed through the testing of the outer model and the inner model. The results of the study indicate that financial inclusion and financial literacy have a positive and significant effect on SME financial performance. However, digital payment methods via E-Commerce do not significantly moderate the influence of financial inclusion and financial literacy on SME financial performance.

Cloud computing, web technology, and digital marketing are converging together to change enterprise systems into more intelligent, more responsive platforms. AI improves decision-making and personalization, web interfaces facilitate real-time interaction, and cloud infrastructure provides scale. All these advances notwithstanding, there remain challenges with data privacy, bias in algorithms, and complexities of implementation. The objective of this paper is to analyze how these technologies, when brought together, enhance the performance of enterprises alongside their limitations and present methods for creating intelligent, sustainable, and ethics-minded enterprise solutions.

With the continuous evolution of the economic and social landscape, market competition among enterprises has intensified sharply. To establish core competitive advantages, seize market opportunities, and enhance their strategic position, firms are compelled to strengthen innovation capability, of which patents serve as the most direct and measurable indicator. Using pharmaceutical enterprises as research subjects, this study proposes research hypotheses, identifies variables, constructs classification criteria, and develops an empirical research model. Linear regression analysis is employed to examine the impact of innovation on corporate financial performance in the digital era. The empirical results indicate that innovation exerts a significant positive effect on financial performance among pharmaceutical enterprises. Moreover, compared with state-owned firms, innovation input enhances financial performance more strongly in non-state-owned enterprises. Likewise, relative to small and medium-sized firms, innovation contributes more significantly to financial performance in large enterprises. Based on these findings, this study proposes policy recommendations, including formulating reasonable innovation strategies and improving corporate innovation incentive mechanisms. These suggestions offer practical guidance for promoting innovation and improving financial performance within pharmaceutical enterprises.

This study investigates the impact of marketing capabilities and entrepreneurial orientation on the performance of small and medium enterprises (SMEs) in the Klang Valley, Malaysia, using Return on Marketing Investment (ROMI) as a mediating variable, explaining how marketing capabilities and resource utilization enhance performance. This study applies the Resource-Based View (RBV) to examine how internal resources influence firm performance in SMEs. The framework highlights resource efficiency as a key driver of sustainable competitiveness. Given the competitive and resource-constrained environment faced by Klang Valley SMEs, effective marketing and entrepreneurial practices are critical for sustainable growth. This study posits that marketing capabilities and entrepreneurial orientation enhance SME performance directly and indirectly via ROMI. A quantitative approach will be adopted, collecting data from SMEs across various industries in the Klang Valley. SmartPLS will be used to conduct Structural Equation Modeling (SEM) to test the hypothesized direct and mediated relationships, providing robust insights into how firm capabilities and ROMI influence SME performance. The findings are expected to offer recommendations for SME managers and policymakers while contributing to the literature on SME performance in the Malaysian context.

Leadership is one of the important components that directs an organization to gain competitiveness and achieve organizational goals. The purpose of this study is to analyze the role of work engagement and workforce agility as mediating factors in the influence of transformational leadership on performance. This study is a quantitative study and based on its purpose is an explanatory research type with a sample of 215 employees of PT PLN. The data analysis method used is SEM-PLS analysis. The results of the analysis show that transformational leadership has a positive effect on work engagement. transformational leadership has a positive effect on workforce agility, work engagement has a significant effect on individual performance, workforce agility has a positive effect on individual performance, work engagement mediates the effect of transformational leadership on individual performance, workforce agility mediates the effect of transformational leadership on individual performance. For the management of PT. PLN, increasing individual performance can be done by implementing a transformational leadership style in all lines so that work engagement can be maintained and ultimately be able to drive prime performance.

The intention of the study was to analyze the effect of turnover tax on business performance of Small and Medium-Sized Enterprises (SMEs) in Luanshya District, Zambia, with a bias towards profitability, cost management strategies and tax compliance. The study investigates the impact of the recently introduced 4% turnover tax by the country’s revenue authority on SMEs with turnover of less than K800,000. This change in tax mechanism meant to broaden the tax base and increase compliance has in reality adversely affected performance of SMEs. Using a case study approach with mixed methods, purposive and simple random sampling techniques were employed to gain insights into the effects that turnover tax has on SMEs. A sample of 50 SMEs were randomly selected interviewed and questionnaires distributed. Descriptive statistics, multiple linear regression and Chi-square analyses were all performed on the collected data. Findings from a mixed methods study (n=50) indicate that turnover tax burden significantly reduced profits (β=-0.140, p=0.009), an indication that applying this form of tax negatively affects performance of business. Findings further indicates that properly managed costs mechanisms bear a positive impact of business performance in particular profits (b=0.1966, p=0.003). This is an indication that prudent operational approaches strengthen financial performance. Tax education (b=0.7598, p<0.001) showed a strong positive link to profitability. This showed the significance of educating SMEs on taxation. A positive relationship was also observed on correlation and chi-square analyses linking tax awareness to compliance (r = 0.7598; χ² = 16.32, p = 0.0026). There was no significant association observed between demographic factors age (p =0.926) and size (0.201) and profitability suggesting that intrinsic factors like tax knowledge and cost control are more important than demographic characteristics. The study concluded that there is need to enhance tax literacy and better cost management structure to boost performance in the face of increased turnover tax.

Social media has rapidly transformed how micro and small enterprises (MSEs) engage customers and access markets, yet many MSEs in Lagos State continue to struggle with leveraging these platforms effectively for business growth. This study therefore examined the effect of social media usage on the performance of MSEs in Lagos State, Nigeria, responding to the need for empirical clarity on how different platform types shape revenue growth. The objective was to assess the combined effect of social media, involving visual-centric, professional networking, real-time engagement, and community-driven platforms on MSE performance, particularly revenue growth among MSEs in the area. A descriptive survey design was adopted, and data were collected using a structured questionnaire administered to 781 respondents drawn from a population of 3,337,198 MSE owners using Taro Yamane’s formula, with reliability established through pilot testing and Cronbach’s alpha values above acceptable thresholds. Multiple regression analysis showed that all four platform dimensions significantly enhanced revenue growth, with visual-centric platforms (1.921) exerting the strongest effect, followed by professional networking (1.835), real-time engagement (1.817), and community-driven (1.763) platforms. The study concluded that social media is a critical performance-enhancing tool for MSEs, supporting revenue expansion and customer engagement across Lagos State. It recommended strategic investment in visual content creation, deeper participation in professional and community networks, and increased use of real-time platforms to strengthen responsiveness.

The importance of capital investments for the national economy of Ukraine in general and agriculture in particular is substantiated, since they ensure the formation of tangible and intangible assets of enterprises. It is found that for agricultural production, the main asset for capital investments is agricultural land. At the same time, the activities of agricultural, forestry, and fishery enterprises depend on capital investments in existing buildings, construction of economic structures, purchase of machinery and equipment, as well as in intangible assets – software and concessions, patents, licenses, trademarks, and similar rights. The article reveals the relevance of capital investments as a key tool for ensuring the sustainable development of Ukrainian agro-industrial enterprises in the context of economic and political instability in 2014-2023. The emphasis is on land resources as one of the main factors of production in agriculture, forestry, and fisheries, taking into account the need to increase the efficiency of their use through investment mechanisms. The main objective of the study is to assess the effectiveness of capital investments in the development of land resources of agricultural enterprises, which will allow identifying the potential for increasing the volume of sales and costs of production of products (goods, services) of agricultural, forestry, and fisheries enterprises. The methodological basis of the article includes the use of correlation-regression analysis to establish the relationship between capital investments and key production indicators, as well as the method of analysis of the operating environment, which allows for determining the level of efficiency of investment use in dynamics. Using correlation-regression analysis, a study was conducted of the impact of each type of capital investment on revenue from sales of products (goods, services) and production costs of agricultural, forestry, and fishery enterprises, which allowed us to identify the absence of the impact of an increase in the volume of capital investments on the growth of sales and production costs. At the same time, a relatively significant impact of capital investments is observed on other types of assets, the increase of which ensures an increase in sales and costs for products (goods, services) of agricultural, forestry, and fishery enterprises, in particular, the purchase of software. The paper presents a comprehensive assessment of investments in tangible and intangible assets, including land, buildings, machinery, equipment, and software. The results of the study showed that investments in land do not have a sufficient impact on the economic performance of enterprises, while investments in software and construction have a pronounced positive effect. The method of analysis of the operating environment was used to identify the efficiency of using capital investments for the development of land resources in the context of increasing the volume of sales and costs for the production of products (goods, services) of agricultural, forestry and fishery enterprises, which made it possible to identify the lost potential over the past ten years and to propose approaches to improving production indicators for the following periods. An efficiency line was constructed to identify the most productive periods of investment in the development of land resources, and optimization scenarios were proposed, taking into account the potential for increasing product sales and reducing costs. An assessment of the savings of capital investments in cases of their inefficient use was carried out, and the potential for increasing economic efficiency in the future was calculated. The results of the work are a valuable tool for strategic planning of investment activities of agro-industrial enterprises in conditions of limited resources, market challenges, and military threats, and the proposed methodology can be adapted to assess the effectiveness of investments in other sectors of the Ukrainian economy.

ABSTRACT The most important breakthroughs for the company over the last decades are Online business marketing. In social media marketing, due to its intricacy and multidimensionality, trust has historically been a phrase that has been challenging to quantify and define. Despite the increasing growth of commercial websites, many consumers think that doing business online is riskier than doing it offline. Entrepreneurial marketing is an advertising tactics that offer entrepreneurs a means to efficiently manage their firms on a tight budget. Because of social media, businesses now operate very differently. This research explores the social media marketing strategies influencing business enterprises’ performance. The marketing strategies of entrepreneurs were studied using the criteria such as customer focus, innovativeness, proactive approach and value creation. In addition, there are two essential portions in this study paper. The first section is data collection, which includes a primary data source. The information of the study was obtained from Uttar Pradesh’s business owners by employing a standardised questionnaire. To obtain the desired findings, SEM analysis was conducted using data acquired from the relevant authorities.