Sustainability Requirements Research Articles

The Paradox of Corporate Sustainability Due Diligence: Impact on the Financial Sector

In this article, the author examines the obligations imposed on companies, particularly financial undertakings, by two key regulatory initiatives: the Responsible and Sustainable International Business Conduct Act (RSIBCA) and the Corporate Sustainability Due Diligence Directive (CSDDD). Both frameworks aim to introduce hard law requirements for sustainability due diligence, covering human rights and environmental impacts. While the RSIBCA is still subject to political approval in the Netherlands, the CSDDD has been adopted and imposes binding obligations across the European Union after adoption by the Member States. The article highlights the key differences and similarities between these initiatives and their specific impact on regulated financial undertakings. Through fictional case scenarios, the article explores how financial undertakings must navigate the complexities of due diligence, climate transition plans and general duty of care under these rules.

Self‐Powered and Vis‐Infrared Broadband Gr/InSe/MoTe2 Heterostructure Photodetectors with Ultra‐Fast Response and Low Dark Current

AbstractSelf‐powered photodetection devices, which meet the requirement of environmental sustainability, are widely designed by PN heterojunctions. The design of the semiconductor/metal interface is vital in PN‐junction devices. In particular, the elevated potential barrier at the metal/semiconductor interface impedes efficient carrier transport. Therefore, optimizing the semiconductor/metal interface for the PN junction, either by reducing the interface barrier or leveraging the built‐in electric field within the Schottky junction, holds significant importance in enhancing the performance of PN‐junction devices. In this study, an InSe/MoTe2 Type‐II PN heterojunction photodetector is constructed, with graphene (Gr) and gold (Au) serving as electrodes in contact with InSe and MoTe2, respectively. Benefiting from the reduced barrier in Au/InSe interfaces and the built‐in electric field formed at the InSe/MoTe2 and MoTe2/Au interfaces in the same direction, the device achieves an ultra‐fast photoresponse speed of 14 µs and an ultra‐low dark current of 8.5 × 10⁻¹⁴ A at zero bias. Furthermore, the device exhibits a remarkable light on/off ratio up to 105 and achieves broad‐spectrum photodetection ranging from the visible to infrared wavelength. This research highlights the enormous potential of the Gr/InSe/MoTe2 van der Waals heterostructure in the realms of self‐powered photodetection, imaging, and optical communication.

Ruminant microbiome data are skewed and unFAIR, undermining their usefulness for sustainable production improvement

The ruminant microbiome plays a key role in the health, feed utilization and environmental impact of ruminant production systems. Microbiome research provides insights to reduce the environmental footprint and improve meat and milk production from ruminants. However, the microbiome composition depends on the ruminant species, habitat and diet, highlighting the importance of having a good representation of ruminant microbiomes in their local environment to translate research findings into beneficial approaches. This information is currently lacking. In this study, we examined the metadata of farmed ruminant microbiome studies to determine global representativeness and summarized information by ruminant species, geographic location, body site, and host information. We accessed data from the International Nucleotide Sequence Database Collaboration via the National Center for Biotechnology Information database. We retrieved 47,628 sample metadata, with cattle accounting for more than two-thirds of the samples. In contrast, goats, which have a similar global population to cattle, were underrepresented with less than 4% of the total samples. Most samples originated in Western Europe, North America, Australasia and China but countries with large ruminant populations in South America, Africa, Asia, and Eastern Europe were underrepresented. Microbiomes from the gastrointestinal tract were the most frequently studied, comprising about 87% of all samples. Additionally, the number of samples from other body sites such as the respiratory tract, milk, skin, reproductive tract, and fetal tissue, has markedly increased over the past decade. More than 40% of the samples lacked basic information and many were retrieved from generic taxonomic classifications where the ruminant species was manually recovered. The lack of basic information such as age, breed or sex can limit the reusability of the data for further analysis and follow-up studies. This requires correct taxonomic assignment of the ruminant host and basic metadata information using accepted ontologies adapted to host-associated microbiomes. Repositories should require this information as a condition of acceptance. The results of this survey highlight the need to encourage studies of the ruminant microbiome from underrepresented ruminant species and countries worldwide. This shortfall in information poses a challenge for the development of microbiome-based strategies to meet sustainability requirements, particularly in areas with expanding livestock production systems.

Sustainable additive manufacturing supply chains with a plithogenic stakeholder analysis: Waste reduction through digital transformation

The Additive Manufacturing (AM) industry is of paramount importance as means of personalized design capabilities by rapid prototyping, using exact amount of required materials avoiding waste, and applying Industry 4.0 technologies with digital transformation ability. The characteristics of AM are regarded as the prerequisites for sustainability in the manufacturing industry. However, there are limited papers discussing the stakeholders and sustainability objectives in a single comprehensive analysis. Hence, the purpose of this research is to identify the degree of each stakeholder to achieve the objective of sustainability in AM supply chain by proposing a novel Plithogenic Fuzzy MACTOR approach. Results reveal that the customers are in triggering position to shape entire AM supply chain as the demand generators. Workforce is a significant player in the AM supply chain by creating the design, manufacturing, marketing, and communicating to provide the collaborations in this business segment. Academia positions here a supportive role to enable the whole supply chain members in terms of delivering technological advancements, training people, and providing the workforce. The AM manufacturers and material / software / printer suppliers are the key players leading to the supply chain by producing the main business products. Thus, a practitioner can interpret its position in the AM supply chain and understand the requirements of sustainability points in detail. Besides, this study provides a theoretical contribution to the literature by extending the MACTOR analysis with Plithogenic sets via including a different uncertainty measure.

Achieving Sustainability in the Management of Natural Resources Given to a Concession

The sustainable management of resources is part of the strategic objectives of the European economic policy for the transition from a linear to a circular economy. One of its aspects, at the national level, is the protection of deposits of underground wealth and mineral waters on the territory of the Republic of Bulgaria from depletion and improper exploitation. The purpose of the article is to present the main requirements for the users of this type of natural resources when granting concessions by the state, in order to determine whether there are mechanisms for achieving sustainability in their management. By studying the current legislation and analyzing data from the National Concession Register, the most frequently used practices for sustainable management of these valuable resources used for economic purposes are presented: establishment of environmental requirements; limiting the rights to extract and exploit the deposits to predetermined limits and volumes, for a certain period of time; requirements for preparation of work plans, reports and reporting documentation; delivery of the concession object in a condition suitable for subsequent operation; requirements for reclamation, enhanced administrative control, which covers the entire project cycle of realization of investments in the extraction of this type of resources, etc. As a result of the study, the article formulates recommendations for expanding the sustainability requirements and strengthening the control in their application. This will ensure a wider time horizon for their economic exploitation and will contribute to achieving one of the EU’s fundamental goals: to ensure suitable conditions for economic growth for future generations without resource dependence.

A novel multicriteria web‐based decision support system to enhance resource allocation in energy companies: a portfolio selection with c‐optimal PROMETHEE

AbstractIn an uncertain world, decision support systems (DSSs) are essential for effective portfolio management. Electricity companies often face challenges in allocating limited resources among competing projects, influenced by sustainability and regulatory requirements. To address these challenges, multicriteria approaches have been developed, focusing on complex issues involving outranking methods. This paper introduces a methodological advance with a novel algorithm that enhances the c‐optimal PROMETHEE (Preference Ranking Organization Method for Enrichment Evaluations) approach, resolving scaling issues inherent in the PROMETHEE V method. Our key contribution is a refined procedure for efficiently identifying and comparing c‐optimal solutions while preserving the method's axiomatic integrity, ensuring the selection of the “true best” portfolio. Additionally, we present a web‐based DSS designed to implement this methodology, featuring interactive visualization and sensitivity analysis tools. Freely available online, both the algorithm and DSS were validated through a case study with a Brazilian electricity company, demonstrating their practical benefits and applicability across various business contexts.

An innovative operational model for companies operating bus fleets

The organization and operation of public transport have not escaped the impact of changes taking place worldwide which are driven and influenced by the rapid spread of disruptive technologies and efforts related to climate protection and sustainable development. The challenges posed by the proliferation of electric vehicles (EVs) – including electric buses (BEBs) – require new solutions and new ways of thinking, and a more holistic and innovative operating model for road transport companies using buses. In this model, the authors present a methodology for the delivery of contracted scheduled services that, as part of a systems approach, links a mixed fleet and its appropriate route plan within a data-driven circular operational model, allowing room for innovative energy solutions, the use of renewable energy sources and for satisfaction of increasingly demanding climate and sustainability requirements, all using a logistics science approach.

The impact of digital economy on low-carbon transition: What is the role of human capital?

With the global increasingly higher requirements for sustainability, it is of great importance to understand the relationships between the digital economy, human capital, and energy transition becomes crucial, especially in China, the world's largest emitter of greenhouse gases. Using data from 30 provinces between 2012 and 2021, this paper explored the influence of digitalization and human capital on China's low-carbon transition by means of advanced econometric techniques, including dynamic panel models and robustness checks. Our findings revealed that the digital economy significantly enhanced energy efficiency, with human capital acting as a key moderating factor. The analysis highlighted that the higher level of digital infrastructure and skilled labor a region has, the more it would benefit from digitalization in terms of energy efficiency. The results underscore the need for region-specific policies that simultaneously promote digital innovation and human capital development to align China's environmental sustainability goals with its economic growth in the digital era.

Benefits of Environmentally Friendly Plaster on Mechanical Properties When Combined with Polyester Resin and Hardener Are Examined under Compression and Tension.

Recently, plaster has gained increasing attention as a mechanical and environmentally friendly option and is an effective alternative to traditional cement products. Additionally, polyester has an effective impact on the mechanical properties of materials, in addition to being one of the most environmentally friendly materials. However, studies are still ongoing to reach the best ratios of polyester resin, polyester hardener, and gypsum plaster that can improve mechanical properties. This research aims to investigate the impact of these components at various ratios (30%, 45%, and 60%) of gypsum plaster weight on the mechanical properties of plaster material. This study is carried out by conducting compression and tensile tests for three ratios, which are considered among the most important mechanical tests according to their applications. In addition, the environmental emissions resulting from the three different ratios of plaster are evaluated to determine their environmental impact. This study found that the largest ratio (30%) was the most effective from an economic and mechanical point of view, while achieving lower carbon emissions compared to the other ratios, which enhances the trend towards achieving the environmental goals of the Kingdom of Saudi Arabia's Vision 2030 to reach zero emissions. This study is highly significant both in terms of scientific research and practical application across a range of industries, since it integrates the enhancement of material performance with the achievement of environmental sustainability requirements.

BEYOND THE HORIZON: FUTURE TECHNOLOGIES TRANSFORMING MARITIME NAVIGATION

The shipping industry is constantly evolving to meet today's demands and challenges. This article explores how innovations and trends in shipping are influencing the efficiency, sustainability and competitiveness of this vital sector of the global economy. Analysing technological transformations and emerging practices, the paper reveals how new technologies and cross-company collaborations are shaping the future of the maritime industry. The example of the BYD Explorer fleet, the first Ro-Ro vessel specialised in transporting electric cars, underlines the adaptability and innovation in response to the current needs of the automotive industry and sustainability requirements. At the same time, the collaboration between MOL and Bearing, which has led to the development of advanced solutions based on artificial intelligence, demonstrates the positive impact of innovation in optimising maritime operations.

Phosphorus/boron-containing, flame-retardant polyurethane elastomers with great mechanical, shape-memory, and recycling performances

Based on sustainable development strategy and practical application requirement, it is crucial to develop high-strength, recyclable, and flame-retardant polyurethane (PU) elastomers. Hence, a flame-retardant, reprocessable, high-performance polyurethane elastomer (PU-DP 1–7) with dynamic boronic ester bonds and phosphorus-containing groups was well-designed and prepared. The chemical structure of PU-DP 1–7 was confirmed by Fourier transform infrared spectrometry (FTIR) and X-ray photoelectron spectroscopy (XPS). PU-DP 1–7 shows a transmittance of about 60 % at the wavelength of 900 nm, and phosphorus and boron elements are evenly distributed within its surface, confirming the formation of uniform cross-linking network. The inclusion of phosphorus-and boron-containing groups endows PU-DP 1–7 with a vertical combustion (UL-94) V-0 rating, indicative of desired flame retardancy. In addition, PU-DP 1–7 exhibits a tensile strength of 42.7 MPa and an elongation at break of 616.9 %, with high adhesion strengths towards various substrates due to abundant hydrogen bonds within its network. Furthermore, the dynamic borate ester bonds endow PU-DP 1–7 with superior physical recycling and shape-memory properties. After hot-pressing at 130 °C, the reformed PU-DP 1–7 film shows an 83.6 % recovery efficiency in terms of elongation at break. This work presents an integrated strategy to create flame-retardant, recyclable polyurethane elastomers with great mechanical and shape-memory performances by introducing phosphorus-containing segments and dynamic boronic ester bonds.

Does Environmental, Social and Governance Disclosure Practices Promote Customer Brand Perception? The Moderating Effect of Customers’ Sustainability Responsiveness

Environmental, social and governance (ESG) aspects have garnered considerable attention in corporate management on a global scale in recent times. As a result, researchers have paid notable attention to this subject. Though numerous studies have already explored various aspects of ESG in the context of emerging economies like Bangladesh, there is limited evidence on whether ESG practices promote customer brand perception (CBP). This study measures the impact of ESG on CBP deploying structural equation modeling in an emerging economy by analyzing the responses of 450 samples in accordance with the philosophies of triple bottom line theory and signaling theory. The results indicate that sustainability responsiveness, social and environmental disclosure practices, and CBP are positively impacted. Customers’ enhanced level of sustainability responsiveness strengthens the influence of governance disclosures in choosing a brand, while weakens the impact of environmental and social disclosures. However, the study concludes there is no significant effect of governance disclosures on CBP. The findings also reveal that social issues have the strongest impact on CBP among the ESG parameters. As sustainability concerns increase, customers either demand more sustainability performance from brands or their impression of the brands declines correspondingly. The study outlines a customer’s viewpoint on the requirements of ESG and sustainability concerns, which will contribute organizations to adopt appropriate ESG strategies and address sustainability challenges to win over customers and strengthen their brand image.

A general strategy for developing eco-friendly, harsh condition adaptive, and friction tunable supramolecular gel lubricants via hydrogen bonding interaction

As green tribology and controllable lubrication technology progress, traditional lubricants fail to meet the evolving requirements of environmental sustainability, adaptability to extreme conditions, and precise friction coefficient control. In this work, a general strategy is proposed to obtain eco-friendly, harsh condition adaptive, and friction tunable polyol supramolecular gel lubricants. Molecular dynamics simulations reveal that the formation of supramolecular gels is induced by the hydrogen bond interaction between PVA, MXene, and polyols. Rheological tests demonstrate the excellent shear thinning and creep recovery properties of the prepared supramolecular gel at both room and low temperatures, positioning it as a promising new lubricant. Tribological tests further show that the supramolecular gel achieved a low friction coefficient of 0.056 and a wear rate as low as 1.88 × 10−9 mm3 N−1 m−1. Moreover, the tribological properties of various polyol supramolecular gels were compared and the viscosity-controlled friction lubrication behavior was observed. This research not only presents a novel strategy for developing environmentally friendly supramolecular gel lubricants that are adaptable to harsh conditions and tunable in friction, but also offers practical solutions to address challenges such as environmental pollution, lubrication failures in extreme environments, and precise friction control.

Integrating life cycle assessment and multi criteria decision making analysis towards sustainable cocoa production system in Indonesia: An environmental, economic, and social impact perspective

Sustainable Cocoa production practices should be investigated comprehensively to address sustainability requirements and mitigate Cocoa production issues in Indonesia. This study aims to identify the sustainable Cocoa production system considering the environmental, economic, and social impacts. Life cycle framework and multicriteria decision-making (MCDM) were integrated to obtain the study's objectives by comparing Cocoa monocropping system (CM) and Cocoa intercropping systems (IC). The result indicated that in the environmental sustainability aspect, the monocropping system (CM) showed higher performance as indicated by the lower environmental impact in all indicators; for example, CM emitted a lower Global Warming Potential (GWP) that has a lower margin of 34.5–55.9 % compared to the intercropping system (IC-I and IC-II). In the economic aspect, both on the short-term and long-term analysis, the Cocoa intercropping system (IC-II) generated higher value-added and economic feasibility, with a higher profit margin of 150–205 % compared to CM and IC-1. Along with the increase of economic benefits in IC II, this system also significantly provides social benefits, as presented by the higher social index margin of 4.9–23.7 % compared to other systems. Furthermore, by applying decision-making analysis, the result determines the highest index on the Cocoa intercropping system II (IC-II). These findings highlight that applying the intercropping system II is recommended to overcome the cocoa issue at the farmer and decision-maker levels. Additionally, the proposed method that combined LCA-MCDM can be applied to another agricultural commodity to achieve sustainable agriculture production.

Neo-Aristotelian Naturalism as a Metaethical Route to Virtue-Ethical Longtermism

Abstract This article proposes a metaethical route from neo-Aristotelian naturalism, as developed in particular by Philippa Foot, to virtue-ethical longtermism. It argues that the metaethical assumptions of neo-Aristotelian naturalism inherently imply that a valid description of the life-form of a species must satisfy a formal requirement of internal sustainability. The elements of a valid life-form description then serve as a normative standard. Given that humans have the ability to influence the fate of future generations and know about their influence, this article posits that our future as a species becomes a part of the description of the human life-form. Consequently, in our case, the sustainability requirement is extended into the future, leading to a minimal and humanist version of longtermism. As in Rosalind Hursthouse’s naturalistic virtue ethics, the focus of the proposed virtue-ethical longtermism remains on developing virtues as the only reliable way for the agent to achieve the good life. However, since what can count as virtue must be compatible with a life-form description that, taken as a whole, facilitates the long-term survival of our species, this position still implies a genuine longtermism, although it contrasts with the quantifying and maximizing logic of consequentialism.

Assessing the effects of sustainable supply chain management practices on operational performance: the role of business regulatory compliance and corporate sustainability culture

PurposeThis study examines the mediating and moderating effects of business regulatory compliance (BRC) on the association between sustainable supply chain management practices (SSCMP) and operational performance (PERFOP), and how corporate sustainability culture (CSC) serves as a boundary condition to BRC.Design/methodology/approachThis research draws data from 245 firms operating in multiple industries in Ghana. Ordinary Least Square (OLS) was employed to test the direct effects, while Hayes Process Macros was employed to test the indirect and conditional effects among the study variables using a structural equation modelling approach.FindingsThe results showed that SSCMP has a direct positive effect on PERFOP. The study further revealed that BRC mediates the relationship between SSCMP and PERFOP. This study found that BRC negatively moderates the association between SSCMP and PERFOP, suggesting that high levels of BRC generate unintended adverse effect on the SSCMP- PERFOP link. However, the results revealed that CSC serves as a boundary condition to BRC.Originality/valueTo the best of our knowledge, this is the first study that emphasizes how the resource-based view and regulatory focus theory interact to explain how different degrees of CSC and BRC impact SSCMP performance outcomes. This study advances research in the sustainability literature, in response to calls for further research in this domain. This study draws decision-makers attention on the need to make sustainability practices an integral part of corporate culture in order to set a business tone that stimulates easy compliance to sustainability requirements.

The contingent role of state capacity on the impact of e-government on environmental sustainability in developing countries

E-government is a prominent approach in environmental sustainability as it brings various arrangements that allow for the mitigation of greenhouse gas emissions. The article explores two main objectives. Firstly, the direct impact of e-government on ecological sustainability and secondly, whether e-government enhances environmental sustainability indirectly by improving state capacity. By understanding this nexus, we believe that states in LDCs will seek to explore the maximum potential benefits of ICTs in government operations to establish a more responsive, open, and people-oriented government. The paper utilizes a balanced macro-panel sample of 45 United Nations classified least developed countries from 2003 to 2022. To ensure the reliability of empirical findings, three econometric methods—system generalized methods of moments (GMM), instrumental variable GMM (IV-GMM), and bootstrap ordinary least squares (BOLS) are employed. The results of the entire sample model reveal several key findings. These findings are that e-government development has a direct and positive impact on environmental sustainability, secondly state capacity negatively influences ecological sustainability, and lastly e-government development indirectly affects environmental sustainability by enhancing state capacity. Additionally, intriguing sub-sample findings for least developed countries in Africa and Asia are observed, with notable lessons from the latter, where environmental performance is improving at the expense of a high volume of carbon emissions. However, these overall findings underscore the importance of considering how governments can address environmental sustainability requirements by managing e-government programs and enacting responsible ICT-enabled transformations.

Evaluating Strategic Options Using QSPM: Enhancing Plaza Indonesia Realty's Competitive Edge

This research explores how Plaza Indonesia Mall aligns its corporate and business strategies in response to challenges like heightened competition, digital advancements, and sustainability requirements. Utilizing a quantitative descriptive methodology, the study relies on secondary data from financial documents, industry reports, and scholarly literature. A SWOT analysis is conducted to assess the mall's internal strengths and weaknesses alongside external opportunities and threats. Subsequently, the Quantitative Strategic Planning Matrix (QSPM) is used to evaluate and prioritize strategic alternatives based on their appeal and feasibility. The QSPM analysis reveals that the digitalization strategy is the most attractive, scoring the highest Total Attractiveness Score (TAS) of 2.83, highlighting the need for enhancing PLIN's digital presence, integrating e-commerce, and leveraging digital marketing to adapt to evolving consumer behaviors. The differentiation strategy, which emphasizes capitalizing on PLIN's prime location and strong brand reputation, also ranks highly with a TAS of 2.81, reinforcing the importance of providing a premium customer experience and differentiating offerings to maintain competitive advantage. Although the Cost Efficiency Strategy scored the lowest TAS of 2.76, it remains vital for operational efficiency and profitability. The findings suggest that a balanced approach prioritizing digitalization, differentiation, and cost efficiency will enable PLIN to effectively navigate market challenges, capitalize on growth opportunities, and sustain long-term success. This study provides strategic insights for PLIN and other property firms seeking to enhance their competitive positioning through targeted strategic initiatives.

Budget allocation problem for projects with considering risks, robustness, resiliency, and sustainability requirements

Budget Allocation Problem (BAP) for projects is considered one of the critical risks that necessitate the completion of projects in the shortest possible duration. This aspect is significant in extensive projects such as national endeavors directly impacting people's livelihoods. This research focuses on introducing Sustainable, Robust, Resilient, and Risk-averse Budget Allocation for Projects (S3RBAP). A hybrid robust stochastic optimization approach was employed, incorporating Weighted VaR (WVaR) and the minimum function as risk criteria to ensure the robustness of the objective function. This model is designed to minimize the weighted expected value, WVaR, and the minimum progress function, thereby promoting the 3R and sustainability framework to tackle budget fluctuations and enhance project viability. The case study revolves around the construction of national projects in Iran. Ultimately, the project's required budget was allocated within the budgetary constraints. Sensitivity analysis found that the integration of 3R and sustainability led to a 13.5 % reduction in the progress function compared to scenarios without these principles. Furthermore, increasing the conservatism coefficient to 20 % decreased the progress function to −0.58 %. Reducing the resiliency coefficient had an adverse effect by disrupting the budget allocation process. The computational time is increased gradually with the escalation of problem complexity, while the progress function decreases due to the increased number of projects. The findings demonstrate that using an exponential function promotes risk aversion, whereas a sine function encourages risk-seeking behaviour within this research context.

Developing a Sustainability Assessment System for an Educational Building in the Iraqi Environment

Sustainability principles are considered one of the vital challenges facing developing countries (including Iraq), which are trying vigorously to implement sustainable development in most of their development projects. The projects of constructing educational buildings, such as schools and universities, are among the most important development projects to be established in Iraq. This study aims to develop standards to help improve the understanding of the sustainability requirements of educational buildings in Iraq. Through a series of studies, this study has developed a system that can be used to measure the sustainability of these buildings. First, information about sustainability assessment systems was gathered from the literature and references. Second, personal interviews with specialists, field questionnaires, and the software Analytical Hierarchal Process (AHP) to identify the weights of the main categories and factors for sustainable educational buildings. The results showed that the criteria of Energy Efficiency received the greatest weight (29.6%). On the other hand, less weight was obtained from the Precious Water and Waste (3.6%). Finally, the study developed a rating system model, "Educational Building Sustainability Rate (EBSR)," under Iraqi environmental conditions.