Sustainable Strategic Planning Research Articles

Strategic Financial Planning for Long-Term Sustainability in Madrasah Aliyah

This study investigates strategic financial planning for long-term sustainability in Madrasah Aliyah Siti Mariam Banjarmasin. The objective is to analyze the institution's financial challenges, explore strategies for enhancing financial sustainability, and propose recommendations for effective financial management. The research employs qualitative methods, including interviews and observations, to gather data on financial practices, challenges, and strategies within the institution. The findings reveal significant challenges in allocating financial resources effectively, including dependence on Government funding and limited investment in critical areas such as infrastructure and staff development. However, the study also identifies promising strategies for improving financial sustainability, such as diversifying revenue streams through fundraising events and partnerships, optimizing resource utilization, and implementing prudent financial management practices. Based on these findings, recommendations are proposed to prioritize investments in key areas, enhance revenue diversification efforts, and foster a culture of financial responsibility within the institution. Overall, the study contributes to understanding strategic financial planning in educational institutions and provides practical insights for enhancing long-term sustainability in Madrasah Aliyah Siti Mariam Banjarmasin.

Sustainable strategic planning and management influence on sustainable performance: findings from halal culinary MSMEs in Southeast Asia

Purpose This study aims to evaluate the impact of sustainable strategic planning and management (SSPM) on sustainable performance (ecological, social and economic) among micro, small and medium enterprises (MSME) in the culinary sector in Southeast Asia (SEA). Design/methodology/approach This study used a quantitative approach surveying 300 halal-certified MSMS culinary businesses in the SEA region. Data were gathered using an online survey platform and analyzed using the partial least squares structural equation modeling technique. Findings Green management (GRM), digital transformation management (DTM) and Halal Business Management (HBM) exert a significant influence on SSPM. Furthermore, SSPM positively influences the sampled halal culinary MSMEs’ ecological, social and economic performances in SEA. The study also reveals that GRM, DTM and HBM positively influence Islamic ethics compliance and good governance. Research limitations/implications This study sheds light on the often-ignored MSME business in the halal culinary sector in SEA. Examining sustainable and strategic planning synergy strengthens the development of a comprehensive framework for SSPM and could encourage more MSMEs to practice sustainable business operations. Moreover, the research also underlines the urgent need to harmonize halal standards in the SEA region. The approach would intensify multilateral support for economic growth and halal trade between SEA countries and beyond. Originality/value This study addresses the research gap in the strategic and sustainable management of halal culinary MSMEs within the developing and vast SEA economic region. This research is among the few, if not the first, that combines the GRM, DTM and HBM influence on SSPM and examines the impact on sustainable, ethical and good governance performances. The insights derived from this study contribute to formulating robust, sustainable policies, fostering avenues for sustainable initiatives and enhancing regional and global cooperation for a sustainable future.

Defining Inheritance Risk Management as A New Concept Towards Sustainability of Family Businesses

This study investigates the relationship between success, Inheritance Risk Management (IRM), and sustainability in family businesses. This paper is based on a quantitative approach. The population includes family-owned businesses located in Abu Dhabi that have been in operation for at least two generations. The study sample consisted of family-owned business members. However, this paper focuses only on measuring variables and testing hypotheses for the proposed measurement. Due to the complexity of the model, Smart PLS-4 was used. Through an analysis of empirical data and theoretical frameworks, the research explores the direct and mediated relationships between these key variables. The findings underscore the critical role of success in driving effective risk management practices within family enterprises. Furthermore, the study highlights the significance of IRM in promoting the sustainability and resilience of family businesses over time. The results reveal a direct positive correlation between success and sustainability, emphasizing the importance of achieving and maintaining success for long-term viability. Additionally, the mediating role of IRM underscores its crucial contribution to the overall sustainability of family businesses. The study identifies various challenges in managing inheritance risks and ensuring the continuity of family enterprises, including maintaining family control, balancing family and operational responsibilities, succession planning, grooming successors, and respecting family elders. By addressing these challenges and leveraging IRM strategies, family businesses can navigate uncertainties and capitalize on opportunities, ensuring continued success across generations. These findings provide valuable insights for strategic decision-making and resource allocation in family enterprises, guiding efforts to enhance governance structures, succession planning, and risk mitigation practices. In addition, this research contributes to advancing our understanding of the complexities surrounding family businesses and underscores the importance of proactive risk management and strategic planning for long-term sustainability.

Corporate Sustainability and Financial Performance: Evidence from State-owned Enterprises in Indonesia

Corporate sustainability is a business approach to meet company needs and create stakeholders’ value in the long term. This is reflected in the company’s sustainable strategic planning and responsibility that is more inclusive and focuses on environmental, social, and corporate governance. This study aims to analyze whether corporate sustainability has an impact on the company’s financial performance. The sample studied consisted of 13 listed State-owned Enterprises (SOEs) in Indonesia for the period 2017–2021. To measure corporate sustainability, independent variables consist of the three pillars of environment, social, and governance or ESG (environment, social, governance). The environmental pillar consists of three categories, namely resource use, emissions, and innovation. While the social pillar consists of four categories, namely labor, human rights, community, and product responsibility. Finally, the governance pillar consists of management, shareholders, and social responsibility strategy. The company’s financial performance which is the dependent variable was measured using data on return on investment (ROI) and return on equity (ROE). Data analysis technique used is Automatic Linear Modeling using SPSS. The results of the study show a positive significant relationship between product responsibility (on the social pillar) with ROI and ROE. On the other hand, there is a negative significant relationship between management (on the governance pillar) to ROI and ROE. While other variables show no significant relationship to both ROI and ROE. The practical impact of this research will help academics, business entities, corporations, policymakers, regulatory authorities, and governments to better understand the relationship between sustainability and financial performance. It can also help companies to operate more effectively and efficiently in implementing corporate sustainability in state-owned enterprises in developing countries such as Indonesia. Keywords: corporate sustainability, ESG, financial performance

Scale of competencies for sustainability at the organizational scope

Objective: The objective of the study is to propose an instrument to evaluate the Competencies forSustainability in Organizations.Originality/Value: The importance of sustainability is clearly evidenced in the proposition of theSustainable Development Goals (SDGs). The skills for sustainability portray the commitment tosustainability. Understanding and effectively evaluating this set of skills is important to face theproblems of society and the planet in terms of the environment, economy, and culture, among others,through conscious and sustainable decision making. For there to be a more sustainable world, it isnecessary to understand that all obligors are agents of change endowed with skills that drive themto act and to change. What are the competencies needed for sustainability? By making available aninstrument that aims to identify competencies that promote sustainability, it is intended to expand thescientific discussion on relevant issues that can influence society and help in the construction of a moresustainable future.Design/methodology/approach: The items were compiled on the instrument based on the literature.After analyzing the content of the items, analyzing the specialists, semantic analysis, and pretesting thepreliminary version of the instrument was applied to a sample of 509 respondents.Results: A factor analysis was carried out that revealed two factors: strategic planning for sustainabilityand valuing sustainability. Together, the two factors explained 61.15% of the total variance of theconstruct. The 10 items have constitutive and operational consistency, and the results demonstratedthe construct’s validity with good reliability indexes, good factorial load, and good model adjustmentindexes.

Crowd Management, Risk Assessment Strategies and Sports Tourism Events in Nairobi County, Kenya

The lack of long-term, sustainable strategic planning and development for sports and tourism in Kenya is a challenge for Kenya's sports tourism industry. The purpose of the study was thus to determine the impact of risk assessment methodologies on sporting tourism events. The specific objectives of the study were: to create a profile of the sports tourism events and venues, to establish the effect of crowd management and risk assessment strategies on sports tourism events in Nairobi County, Kenya; and to determine the moderating effect of financial capability on the relationship between crowd management, risk assessment strategies, and sports tourism events in Nairobi County, Kenya. In this study, a descriptive research approach was utilized, and the population of interest consisted of 17 prominent sporting event venues located within Nairobi County. The research focused its attention on a total of 340 participants in addition to 69 managers. The participants in the study, which consisted of 17 managers and 105 sportspeople, were chosen using a technique called purposeful sampling. In order to obtain data that reflect the ideas and opinions of the respondents in an unfiltered manner, questionnaires and an interview guide were used. A linear regression model was used to link the independent variable to the dependent variable. Result outputs were represented in tables, charts, and bars. The multiple linear regression analysis findings revealed a coefficient of determination of 0.700, implying that the independent variable used in this study; crowd management and risk management strategies, explains 70% of the variation in sports tourism events in Nairobi County, Kenya. The study established that there was a positive and statistically significant relationship between Crowd management and risk management strategies and the success of sports tourism events in Nairobi County (β=0.837, p=0.000<0.05). The study also established that financial capability had moderating effect on the relationship between crowd management and risk assessment strategies and the success of sports tourism events in Nairobi County. The study thus recommends a multi-agency approach to strengthen risk assessment and crowd management protocols. Keywords: Crowd Management, Sports Tourism Events, Risk Assessment Strategies, Kenya Sports Tourism Safety, Nairobi County Sports Events

Exploring the influence of Islamic governance and religious regimes on sustainability and resilience planning: A study of public administration in Muslim-majority countries

This research delves into the relatively uncharted territory of Islamic governance and its impact on strategic sustainability and climate resilience planning in Muslim-majority countries. It scrutinizes the role of religious regimes in public administration and policy-making within these nations. The study employs a case study methodology, focusing on 11 strategically chosen countries within the Islamic world, and evaluates their respective climate resilience and sustainable development objectives. Forty-five reports, plans, and government documents from 2017 to 2023 are analyzed using a two-cycle coding process facilitated by software. The paper makes three significant contributions. Firstly, it addresses the academic call for understanding the positive governance of sustainable development and resilience planning in Muslim-majority countries, specifically focusing on the role of religious regimes. Secondly, it reframes the general understanding of governance in public administration related to resilience planning in Islamic countries. Lastly, it offers an understanding of religious regimes to analyze climate resilience planning. The analysis reveals several thematic categories, each representing a different resilience and sustainability planning governance aspect. The study’s results suggest that nations with the most effective plans tend to have robust economies, comprehensive educational institutions, pluralistic societies, inclusive governments, and liberal religious regimes, all of which positively influence sustainable development and climate resilience planning.

The Impact of the Covid-19 on Real Estate Companies: Vanke A and Poly Development

The COVID-19 pandemic has had a profound impact on the global macroeconomic landscape, social order, and corporate operations. In light of the prevailing trend of economic globalization, the pandemic has significantly affected this process, but it will not deter the progress of economic globalization. The COVID-19 pandemic has not only had a considerable impact on various countries worldwide but has also affected China. To protect the lives and health of our citizens, China has implemented strict containment policies. The pandemic has also had a significant impression on company operations. Our research focuses on two major Chinese real estate companies, "Poly Developments" and "Vanke A." Both companies have publicly available and transparent financial reports that include information on profit figures, profit margins, cash flow, and debt situations. Despite the impact of the COVID-19 pandemic, Vanke witnessed a downward trend in total revenue and cash flow from 2019 to 2021, but a slight recovery was observed in 2022. Vanke displayed stable revenue growth in its development activities and gradually stabilized its profitability. The company also prioritized effective cash flow management and pursued a diversified development strategy, leading to a significant year-on-year increase in investment cash flow. Overall, Vanke exhibited remarkable performance in sustainable strategic planning, collaboration, and operational activities, maintaining its position as an industry leader.

ВИЗНАЧЕННЯ ПЛИВУ ВНУТРІШНІХ І ЗОВНІШНІХ СТЕЙКХОЛДЕРІВ НА РОЗВИТОК ПІДПРИЄМСТВА

Modern enterprise management systems can be effective only when adapted to the dynamics of the external and internal business environment and ensure timely changes of all processes for implementing new projects that use new opportunities or minimize threats and risks. One of the postulates of the concept of enterprise development is a balanced accounting of the interests and expectations of the organization's stakeholders during the implementation of activities. Therefore, it is necessary to formalize the functions and responsibilities regarding communication with interested parties, gathering information, and prioritizing the needs of stakeholders. Interaction with interested parties should not be a one-time procedure but a continuous process accompanying the planning, implementation, and reporting stages. Evidently, even in companies that do not follow these principles in their strategies, there are interaction mechanisms with stakeholders. Stakeholder identification is often an underappreciated aspect of strategic sustainability planning and involves identifying internal and external stakeholders. Company managers must understand which stakeholders can influence its activities and how interested they are in its prosperity. This step allows you to identify the primary group of stakeholders whose interests should be prioritized and, therefore, should be involved in the decision-making processes for the enterprise. During the development of the company's strategy, it is worth getting acquainted with their opinion, allowing participating in the discussion of management issues. Optimum simultaneous interaction with all stakeholders is quite complex and problematic because relations between stakeholders are often difficult to describe quantitatively - they are non-linear relationships simultaneously in network interaction with other network agents. Finding the optimal balance of satisfying stakeholders' interests will allow the company to develop an optimal behavior plan. The results of the effective operation of the mechanism of managing relationships with stakeholders are expressed both in economic consequences - an increase in business value, optimization of income, expenses, and return on investment, and in results that determine the success of enterprises in the future - brand development, increasing the moral responsibility of employees, improving the quality of personnel, which is employed, the development of efficient logistics, increasing the sustainability of the business through the best risk management.

Magnetic signature and X-ray fluorescence for mapping trace elements in soils originating from basalt and sandstone

The knowledge of the lithological context is necessary to interpret trace elements concentrations in the soil. Soil magnetic signature (χ) and soil X-ray fluorescence (XRF) are promising approaches in the study of the spatial variability of trace elements and the environmental monitoring of soil quality. This research aimed to assess the efficiency of measurements of χ and XRF sensors for spatial characterization of zinc (Zn), manganese (Mn), and copper (Cu) contents in soils of a sandstone-basalt transitional environment, using machine learning modeling. The studied area consisted of the Western Plateau of São Paulo (WPSP), with soils originating from sandstone and basalt. A total of 253 soil samples were collected at a depth of 0.0–0.2 m. The soils were characterized by particle size and chemical analysis: organic matter (OM), cation exchange capacity (CEC), ammonium oxalate-extracted iron (Feo), sodium dithionite-citrate-bicarbonate-extracted iron (Fed), and sulfuric acid-extracted iron (Fet). Hematite (Hm), goethite (Gt), kaolinite (Kt), and gibbsite (Gb) contents were obtained by X-ray diffraction (XRD). Magnetite (Mt) and maghemite (Mh) contents were obtained by soil χ, while trace elements contents were obtained by XRF and predicted by χ. Descriptive analysis, the test of means, and correlation were performed between attributes. Zn, Mn, and Cu contents were predicted using the machine learning algorithm random forest, and the spatial variability was obtained using the ordinary kriging interpolation technique. Landscape dissections influenced iron oxides, which had the highest contents in slightly dissected environments. Trace elements contents were not influenced by landscape dissections, demonstrating that lithological knowledge is necessary to characterize trace elements in soils. The prediction models developed through the machine learning algorithm random forest showed that χ can be used to characterize trace elements. The similar spatial pattern of trace elements obtained by XRF and χ measurements confirm the applicability of these sensors for mapping it under lithological and landscape transition, aiming for sustainable strategic planning of land use and occupation.

Redefinition of Rural Spaces: A Methodological Tool

The desolation of rural areas and historic settlements is a particularly intense phenomenon in recent decades. Gradually, the tradition and history of these places are being worn away leading to the alteration of their identity. The economy is monopolized by the service and tourism sectors and quite often, this converts them into a seasonal touristic product.
 The "redefinition" of the rural space is a necessary condition in order to formulate a sustainable strategic plan which will respond to contemporary needs and at the same time, respect the uniqueness of the place and preserve its cultural identity.
 This paper attempts to highlight a methodological tool for the planning of the rural areas, in terms of protecting and promoting them, on the occasion of the research carried out in the context of a diploma project for the broader region of Fodele village, in northern Heraklion (Crete).
 A key element for the research is the utilization of endogenous resources and their correlation with extraneous trends. Using this tool, conceptual networks of different resource types are created. By projecting these networks onto the space, and taking into consideration geospatial criteria (proximity, topography, type of resource), spatial units of particular identity are being formed. Resources- networks of social type and stakeholders co-act to implement a strategic plan for the revitalization and promotion of the spatial units (anthropogenic and physical environment).
 The procedure relates to a system of successive space readings and interpretative mapping at multiple scales. The conclusions derived from each stage lead to the next. Ultimately, this interdisciplinary process forms the essential background and design principles, for the articulation of a comprehensive strategic plan, aiming at the revitalization of the rural space and its sustainable development/enhancement (cultural, heritage, economic, environmental, etc.) in contemporary terms.

Assessment of Urban Forest Ecological Benefit Based on the i-Tree Eco Model—A Case Study of Changchun Central City

Urban forests are one of the most ecologically significant systems in urban ecosystems. To make the layout and input–output ratio of urban forests more economically rational for sustainable strategic planning, it is necessary to assess the ecological benefits and ecosystem services of urban forests according to the local geographical characteristics of different cities and analyse their cost–benefit relationships. In this study, the i-Tree Eco model was used to assess the ecological benefits of urban forests in terms of four aspects: carbon sequestration and oxygen release, energy saving, rainwater retention, and air quality improvement. To translate them into economic benefits, using mathematical and statistical analysis, the cost–benefit relationship of urban forests with different tree and shrub proportions was analysed, and the impact range of urban forests with different layout types was compared. The research found that: (1) tree species are the main influencing factor of urban forest ecological benefits, (2) linear urban forests have a wider impact range, (3) if the proportion of trees in urban forests in the research area is adjusted to 0.36, the ecological benefits can increase by RMB 0.061 billion per year. We provide efficient and convenient research paths and tools for studying the cost–benefit relationship. By using an i-Tree Eco model, we realized the economic characteristics of urban forests. This research provides quantitative support for the balanced construction of urban ecological civilization and economic benefits. It can provide quantitative support for a balance between urban ecological development, economic development, and spatial optimization.

Implementation Strategies for Sustainable Vehicle Fleet Management

Abstract Research purpose. Against the backdrop of climate change, pressure is growing in the transport sector to reduce CO2 emissions. Numerous companies are therefore setting specific targets to curb the CO2 emissions of their own vehicle fleets. As a rule, this requires the replacement of combustion vehicles by vehicles with alternative drives. In addition to the selection of suitable technologies, economic aspects play a prominent role in this transformation process. Based on a practical case study, potential implementation strategies for achieving a specific CO2 target are to be examined for a parcel service provider. The focus here is on a fleet of diesel combustion vehicles from the small van class with a permissible total weight of fewer than 3.5 tons, which are to be replaced by vehicles with electric drive (BEV) in order to achieve a specific CO2-savings target. The research objective can be easily extended if one considers, on the one hand, that climate protection cannot be limited to individual countries but has to take place on a global level and, on the other hand, that sustainable strategic planning of vehicle fleets also concerns other vehicle segments, such as company cars for individual transport or trucks with higher permissible gross weights. Design / Methodology / Approach. In the first step, framework conditions and criteria are defined that are needed for an evaluation of the implementation strategies. In the second step, a practical case study is constructed. In the third step, different scenarios and strategies for the conversion of the vehicle fleet are designed in order to achieve the set CO2-emission targets. In the last step, the economic and ecological effects of the different strategies and scenarios are measured and analysed with the help of the calculation tool "DIPO-tool", which was developed at the Ludwigshafen University of Business and Society LUBS for research and teaching purposes. To evaluate sustainability, in addition to the established metrics for Tank-to-Wheel (TtW) and Well-to-Wheel (WtW), a holistic life cycle approach is implemented that takes into account emissions during vehicle production. Findings. Against the backdrop of expected further technological development and numerous parameters with a considerable leverage effect on economic and ecological evaluation criteria, it seems advisable from the point of view of sustainability to use alternative drives as soon as possible. From the point of view of economic efficiency, a more differentiated picture emerges depending on the framework conditions, e.g., subsidies. Originality / Value / Practical implications. The originality of the approach lies in the application of a practical case study and the attempt to reduce the complexity of the decision problem by using an Excel-based calculation tool. The value of the study lies in the realisation that, due to the complexity, a simple optimisation approach does not seem viable but rather the evaluation and analysis of different scenarios. The practical impact can be described in the sense that the used DIPO-tool can provide effective support for sustainable implementation strategies for vehicle fleets.

Towards Land Consumption Neutrality and Natural Capital Enhancement at Urban Landscape Scale

Among the UNCCD SDGs 2030, there is the recognition that land consumption can strongly affect the provision of ecosystem services. From the perspective of land degradation neutrality, urban level is the right scale when planning actions against land consumption. The aims of this research are: (1) to assess land consumption at urban landscape scale and its effects on natural capital flow provision; and (2) to identify sustainable strategic planning choices for land consumption mitigation and natural capital enhancement. We propose and test an approach based on multi-temporal landscape spatial analysis (land use/land cover map, land consumption map, and landscape metrics) and ecosystem services’ flow assessment for the identification of areas at risk of loss of natural capital flow. The results have shown that from 2006 to 2019, land consumption has increased with a consequent decrease of natural capital flow. LULC dynamics has been analyzed in terms of landscape risk to lose natural capital flow, highlighting that the management of Galatone urban landscape is still far from land consumption neutrality. Landscape metrics have allowed the analysis of the aggregation among land consumption areas. The mitigation of land consumption should be based on the identification of suitable nature-based solutions towards the balance between past land consumption and future land recovery.

Identifying Territorial Values for Tourism Development: The Case Study of Calabrian Greek Area

Specialized tourism based on investments for the construction of main attractors does not represent an effective generalized regeneration strategy for the recovery of European inland rural areas. Remarking on the expected results of national policies and the relative effectiveness of the investment in tourist carriers through the evaluation of case studies, this research argues that the hypothesis to invert abandonment trends through generalized tourism development strategies may not be considered a suitable option in the decision-making process. Instead, the paper proposes a territorial analysis structure that explores socio-ecological dimensions to build knowledge for sustainable strategic plans. The study identifies territorial values in abandoned settlements in Calabrian Greek Area (southern Italy), and presents a new scenario for tourism development that prioritizes investment in supporting local informal tourism welcoming systems as an alternative to large infrastructural investment. Such investment is expected to produce long-term benefits for resident communities in abandoned inland rural areas. The study concludes with general recommendations to improve tourism development policies in a place-based approach.

Strategic planning for environmental sustainability in supply chains: an ISM and MICMAC approach

Strategic planning for environmental sustainability in supply chains: an ISM and MICMAC approach

Sustainable Strategic Planning of Water Resources in Egypt

Sustainable Strategic Planning of Water Resources in Egypt

Demand sensing and digital tracking for maternal child health (MCH) in Uganda: a pilot study for ‘E+TRA health’

BackgroundThirteen essential maternal child health (MCH) commodities, identified by the UN Commission on Life-Saving Commodities for Women and Children, could save the lives of more than 6 million women and children in Low-and-Middle-Income Countries (LMICs) if made available at the point of care. To reduce stockout of those commodities and improve the health supply chains in LMICs, the Electronic TRAcking system for healthcare commodities (E+TRA Health), an all-in-one out-of-box solution, was developed to track and manage medical commodities at lower-level health facilities in rural areas. It aims to support real-time monitoring and decision-making to (1) reduce the time needed to prepare orders, (2) reduce stockout and overstock cases of targeted medical supplies, (3) help improve patient outcomes. In this study, we adopted an integrated approach to analyze the process of information flow, identify and address critical paths of essential supplies associated with maternal health in the Ugandan health system.MethodsWe apply system engineering principles and work with community partners in hospitals to develop care process workflow charts (based on essential services) for the lifecycle of maternal health continuum of care. Based on this chart, we develop a cloud-based offline-compatible smart sync platform named “E+TRA Health” to triangulate (1) patient admission, diagnoses, delivery information, testing reports from laboratories, (2) inventory information from main store, stores in MCH unit, and (3) lab, to identify the critical list of medical and laboratory supplies, their lead times for procurement and then generate reports and suggested procurement plans for real time decision-making.ResultsThe E+TRA Health platform was piloted in two Healthcare Center IV facilities in Uganda over a period of 6 months. The system collected more than 5000 patient records and managed more than 500 types of medicines. The pilot study demonstrated the functionalities of E+TRA Health and its feasibility to sense demand from point of care.ConclusionE+TRA Health is the first to triangulate supply and demand data from three different departments (main store, lab, and MCH) to forecast and generate orders automatically to meet patient demands. It is capable of generating reports required by Ministry of Health in real time compared to one-week lead-time using paper-based systems. This prompts frontline stakeholders to generate efficient, reliable and sustainable strategic healthcare plans with real time data. This system improves patient outcomes through better commodity availability by sensing true patient demands.

Association between Internal Control and Sustainability: A Literature Review Based on the SOX Act Framework

With the integration of sustainable development into all aspects of the economy, politics, society, culture, and ecology, the effectiveness and innovation of enterprises in sustainability have become global research issues. Internal control affects the current operation and management as the main means for enterprises to maintain normal production and operation and prevent risks. Therefore, it is closely related to the future development of enterprises. This study uses 84 papers from Web of Science to systematically trace the determinants of enterprise sustainability using Vosviewer software and the Sarbanes–Oxley Act (SOX) as a manifestation of internal control to analyze the role and controversies of internal control in the process of enterprise sustainable strategic planning. The results show that internal control has, on the one hand, positive effects on enterprise sustainability by improving the quality of financial information, derived effects, and spillover effects. However, on the other hand, internal control can be detrimental to enterprise sustainability by increasing compliance costs and legal liabilities. This study points out opportunities and directions for improving enterprise internal control regulation and empirical research in response to such results. Finally, this study provides implications for enterprises seeking to achieve a sustainable level of development regarding the proper implementation of internal controls, as well as avenues for further research.

Back and Forth on Sustainable Development: A Focus on Healthcare Organisations

The sustainability of healthcare systems represents a relevant target of the 2030 Sustainable Development Goals Agenda. Nevertheless, academic research has neglected to study healthcare systems when focusing on the transition toward sustainable healthcare. This study addresses this gap by investigating the implementation of the sustainable development (SD) principle in the Italian healthcare system, in light of international and national institutional discourses on SD. A questionnaire-based survey has been directed to the General Directors (GDs) of government-funded healthcare orgsanisations to investigate their perceptions about the SD principle applied to healthcare, their strategic planning for SD, their implemented projects for sustainability and the intellectual capital factors that influence the latter’s implementation. The study was conducted in two waves: a first survey was administered in 2016, with a second one in 2021. We used content analysis to identify the potential differences emerging over time in GDs’ perceptions in light of the changes in the institutional discourse; we then assessed the differences over time in the perceived contribution of intellectual capital factors to the implementation of sustainability actions. Results show a substantial decrease in strategic planning for sustainability, as well as in the volume of sustainability projects implemented, as organisations were found to be less involved in implementing SD strategies and projects in 2021 than in 2016. Policies at the country level have mainly focused on balancing cost containment with quality targets, leaving the environmental dimension of sustainability and its connection with healthcare with limited guidelines. Regarding intellectual capital factors, organisational culture and technologies are increasingly perceived as enablers of SD; nevertheless, further studies are needed to deepen their effective contribution to sustainable healthcare.