Sustainability Initiatives Research Articles

Sustainable Cost Management and Green Business: The Role of Managerial Accounting Innovations

This research explores the impact of innovations in managerial accounting on sustainable cost management, focusing on the integration of green business practices. The objectives are to analyze how technological, process, strategic, and organizational innovations contribute to cost savings and sustainability performance, and to provide recommendations for practitioners and policymakers. A quantitative research design was employed, utilizing case studies from various industries. Data collection involved detailed analysis of company reports and sustainability metrics, while statistical techniques were used for data analysis. Key findings reveal that big data analytics and real-time reporting significantly enhance energy efficiency and cost savings, aligning with existing literature on the benefits of data-driven decision-making. Activity-Based Costing (ABC) and Environmental Management Accounting (EMA) improve cost allocation accuracy and environmental cost tracking, resulting in substantial cost reductions. Strategic frameworks like the Balanced Scorecard (BSC) and Life-Cycle Costing (LCC) effectively integrate sustainability goals with business objectives, promoting long-term financial and environmental benefits. Organizational practices, including cross-functional teams and strong top management commitment, are crucial for successful sustainability initiatives. The study concludes that these innovations in managerial accounting are vital for achieving sustainable cost management. Recommendations for practitioners include investing in advanced technologies, adopting strategic costing methodologies, and fostering a collaborative organizational culture. Policymakers are advised to create incentives and regulations that encourage sustainable practices. Future research should focus on the long-term impacts of these practices, industry-specific adaptations, and the socio-economic benefits of sustainable cost management. This research contributes to the growing body of knowledge on sustainable business practices and provides practical guidance for enhancing sustainability through managerial accounting innovations.

Embracing the role of business performance to foster the association between digital marketing, intellectual capital, and business sustainability

This study aims to explore the relationship between digital marketing and business performance and sustainability in small-medium enterprises (SMEs) in Bandung, Indonesia. Additionally, it examines the mediation power of business performance in enhancing the association of digital marketing, intellectual capital, and business sustainability. We employed a quantitative approach and acquired data from 308 SMEs in Bandung, Indonesia. Data collection utilized Google Forms and purposive sampling methods. We tested the hypotheses using Smart PLS. The results indicate that digital marketing has no significant effect on business performance. However, we found that intellectual capital acts as a catalyst for both business performance and sustainability. Given the identified role of intellectual capital as a catalyst for both business performance and sustainability, SMEs owners should prioritize investments in knowledge creation by providing employee training, fostering a culture of continuous learning, and supporting research and development initiatives. Investments in knowledge creation and innovation are crucial for SMEs to enhance business performance and sustainability. This involves providing employee training, fostering a culture of continuous learning, and supporting research and development initiatives.

AI-Driven Risk Management for Sustainable Enterprise Development: A Review of Key Risks

AI-Driven Risk Management for Sustainable Enterprise Development: A Review of Key Risks

Prussian blue nanoparticles: Synthesis and experimental evaluation as electrocatalyst for hydrogen evolution reaction

The reliance on fossil fuels has led to numerous environmental challenges, highlighting the urgent need for alternative energy sources that minimize contamination and promote eco-friendliness. In this context, hydrogen (H2) emerges as a promising fuel due to its zero-carbon emissions. Within various methods for H2 production, electrochemical water splitting (EWS) stands out as a viable approach. Traditionally, noble metals, such as platinum and iridium, have been employed as electrocatalysts to efficiently facilitate the hydrogen evolution reaction (HER) in desired electrolytes (such as alkaline). Recently, research has focused on the use of Prussian blue (PB) as an innovative electrocatalyst material for EWS. Herein, we developed PB-based electrocatalysts for HER in an alkaline medium. The electrocatalyst comprising PB combined with phosphorus exhibited impressive electrochemical properties, achieving a minimal overpotential of 103 mV at a current density of 10 mA/cm2 and maintaining durability over 20 h, along with extended electrochemical performance. This material composition has considerable promise as a potential option for energy conversion systems, which can aid future sustainability initiatives.

Building a Sustainable and Resilient U.S. Disaster Response and Relief Logistics System: Lessons from Domestic and International Events

The United States (U.S.) has experienced frequent and severe natural disasters in recent time. This has in turn uncovered significant challenges in disaster relief and emergency response systems, particularly in the area of logistics. These challenges often lead to delays, inefficiencies and environmental consequences. Hence, creating a two-sided challenge, that requires both sustainability initiatives as well as a resilient Logistics system to fix. The lessons learned from prior domestic and international occurrences such as Hurricane Katrina, the 2011 Japan tsunami, and the Haiti earthquake presents the basis for the paper to examine the weaknesses and develop means of improving the current system. Therefore, this paper focuses on how the U.S. can improve its disaster response and relief system while building a resilient logistics system through unique strategies and recommendations inspired by the lessons learned from previous happenings. The recommendations for improvement include the implementation of green technologies, the decentralization of the system, improved public-private partnerships, and the optimization of the supply chain through the uses of predictive analytics and blockchain technology (Ahmed et al., 2024; Bealt et al., 2016; Hoshiba & Ozaki, 2014).

The Influence of Environmental Sustainability Initiatives on Employee Morale: The Mediating Role of Organizational Identification

This study investigates the impact of environmental sustainability initiatives on employee morale, with a specific focus on the mediating role of organizational identification. Utilizing a mixed-methods approach, the research encompasses quantitative data from 500 employees across various industries in Germany and qualitative insights from semi-structured interviews. The findings reveal that environmental sustainability initiatives positively influence employee morale both directly and indirectly through enhanced organizational identification. Employees who perceive a strong alignment between their values and their organization's sustainability efforts report higher job satisfaction and commitment. The study also highlights the critical role of leadership and communication in successfully implementing sustainability initiatives. These insights extend social identity theory and contribute to the literature on corporate social responsibility (CSR) by elucidating the internal benefits of sustainability practices. Practical implications for organizational leaders and policymakers include integrating sustainability into core business strategies, fostering organizational identification, and promoting transparent communication to enhance employee morale and organizational effectiveness.

Is eHealth Research with or on Our People?: Lessons Learned Using the Aboriginal and Torres Strait Islander Quality Appraisal Tool.

There is growing evidence for the benefits of eHealth interventions with Aboriginal and Torres Strait Islander people. Yet, there is a lack of guidance for culturally safe, relevant, and sustainable initiatives with Aboriginal and Torres Strait Islander peoples and organisations. To this end a research program was established to develop a roadmap for eHealth with Aboriginal and Torres Strait Islander peoples. The current phase of the research program is a review of the literature aimed at identifying the important characteristics of eHealth interventions with Aboriginal and Torres Strait Islander people. Thirty-nine publications reporting on a variety of eHealth modalities with Aboriginal and Torres Strait Islander people were identified. To assess the cultural quality of the final papers, the authorship applied the Aboriginal and Torres Strait Islander Quality Appraisal Tool (QAT). Results from the appraisal demonstrated significantly higher QAT scores between studies, including more Indigenous authors. This further substantiates the importance Aboriginal and Torres Strait Islander ways of knowing, doing, and being incorporating Indigenous worldviews and leadership have on the cultural quality of eHealth research studies.

Toward sustainable smart agriculture in a developing country: An empirical analysis of green firms determinants

AbstractThe significance of green entrepreneurship in achieving socioeconomic and environmental goals has received widespread recognition in academic literature. However, despite this acknowledgment, the internal and external variables influencing the expansion and sustainability of green agricultural enterprises have not been thoroughly studied and explored in the literature. This research aims to test the theoretical Green Agriculture Support Framework (GASF), suggesting internal and external support elements that, when strategically aligned, foster the growth of green agriculture enterprises, particularly those leveraging technologies and tools associated with Agriculture 4.0. To this end, we utilized survey data collected from managers and employees of green enterprises located in Pakistan. The collected data was analyzed using the structural equation modeling (SEM) method, incorporating the partial least squares (PLS) approach through SmartPLS software. The findings imply that external variables (formal Institutions, Government Support, Culture) have significant impacts on the development of green enterprises and that internal factors (Technology, Talent Management) have somewhat limited impacts. Consequently, policymakers must concentrate on creating strategies and measures to enhance the external environment of an organization, that is, intensive government support, less rigid formal institutions and their policies, entrepreneurial culture, and overall improved economic condition of the country, and be cautious about the internal factors like rigid and outdated technology and talent management policies, that may hinder the development of such enterprises. As a result, using the organismic integration theory (OIT) theoretical lens, this research contributes to the literature by providing empirical evidence on the various internal and external factors that significantly affect the growth of innovative green agriculture enterprises. A thorough understanding of green determinants assists in identifying the areas that require attention of policymakers for the effective growth of the green agricultural sector in an economy, leading to valuable implications for green policies.

The Role of Clothing Technology in Supporting Sustainable Fashion in the Post-COVID-19 Era

With the outbreak and ongoing spread of the COVID-19 pandemic, a wave of post-COVID-19 zeitgeist has emerged worldwide. From the perspective of fashion trends, an increasing number of consumers are demanding higher standards of health, environmental friendliness, and sustainability. Over the past 10 years, the integration of technology in clothing has facilitated continuous updates in both functionality and aesthetics. This article aims to explore the relationship between clothing technology and sustainable fashion in the post-COVID-19 era, seeking to enhance the development and innovation of sustainable fashion through the empowerment of clothing technology. This study conducts extensive research on the literature and online case studies, categorizing empowered sustainable fashion technology design cases into six major categories and four directional themes. It introduces an innovative sustainable fashion design assessment model, PCBS (Product, Customer, Business, Society). Subsequently, the knowledge framework is applied in design practice alongside consumer research to validate the system’s usability. Furthermore, this research synthesizes and summarizes the methods through which fashion technology can support sustainable fashion in the post-pandemic era. Designers and practitioners can reference these insights for more advanced sustainable design initiatives, thereby promoting a lower-carbon and environmentally friendly system that drives global innovation and development in a sustainable society.

Analysing group‐ and metatechnology efficiencies and technology gap of airlines for a sustainable future

AbstractAirline performance evaluation, which involves incorporating sustainable concepts, provides stakeholders and managers with an objective basis for decision‐making. This evaluation considers not only conventional metrics but also environmental impacts, contributing to the advancement of sustainable development goals. This study incorporates a two‐stage network of airline operations, which implies that airlines utilise limited resources to meet their service capacity in the first stage and generate passenger and cargo services alongside carbon emissions in the second stage. The study proposes a union dynamic network data envelopment analysis model, which integrates group technology and meta‐technology into a unified model. This model not only solves the unreasonable technology gap ratio problem but also accounts for the technological heterogeneity (whether or not to participate in a strategic alliance) and the dynamic efficiency of different airlines in the network structure during different operation periods. A sample of 24 global airlines from 2017 to 2019 is used in the study. The empirical results show that the dynamic total meta‐efficiency of the alliance group is significantly greater than that of the nonalliance group over the 3 years. This suggests that joining a strategic alliance has a positive effect on airlines' operational efficiency while reinforcing their commitment to sustainability initiatives.

An Analytical Study of Tax Revenue Receipts in Chhattisgarh: Trends, Composition, and Implications for Fiscal Policy

This paper aims to examine the composition, trends, and patterns of tax revenue receipts in the state of Chhattisgarh over recent years. Using a combination of quantitative and qualitative methods, the study explores the role of tax revenues in state finance, focusing on direct and indirect taxes, tax buoyancy, and the efficiency of tax collection mechanisms. The study also delves into the implications of tax revenue performance on fiscal sustainability, development programs, and public welfare initiatives. By analyzing state budget documents, official reports, and comparative data from other Indian states, this paper provides an in-depth understanding of Chhattisgarh's tax revenue structure and suggests policy recommendations for improving tax mobilization and economic development. Keywords: Chhattisgarh, tax revenue, state finance, direct taxes, indirect taxes, fiscal policy, tax buoyancy

TREND ANALYSIS AND CORRELATION OF TOURIST, RESTAURANT AND HOTEL VISITS IN KUNINGAN REGENCY

This study conducts an in-depth analysis of the tourism sector in Kuningan Regency, focusing specifically on hotel stays, tourist arrivals, and restaurant visits. Utilizing forecasting models and correlation analyses, the research aims to uncover trends and interdependencies within the sector. The primary objective is to identify actionable insights that can inform data-driven decision-making. The study employs the FBProphet algorithm for forecasting future trends and conducts Kendall correlation analysis to examine relationships among key variables. Data collected spans a time series of 84 months, from January 2016 to December 2022. FBProphet accurately predicts trends in hotel stays, while variations exist in predictions for tourist arrivals and restaurant visits. Mean values for hotel stays, tourist arrivals, and restaurant visits are 21,098.67, 135,647.33, and 130,660.83, respectively. Kendall correlation analysis reveals a moderate positive correlation (0.214, p-value = 0.004) between tourist arrivals and restaurant visits, a strong positive correlation (0.324, p-value = 1.291e-05) between tourist arrivals and hotel stays, and a weaker positive correlation (0.176, p-value = 0.019) between restaurant visits and hotel stays. These findings underscore the intricate dynamics of Kuningan Regency's tourism sector, providing stakeholders with critical insights for strategic planning. The research contributes significantly to sustainable growth initiatives by guiding stakeholders in leveraging the interconnected elements of tourism and making well-informed decisions.

Socio-economic Development and Carbon Productivity: A Panel Data Analysis of the World’s Largest Carbon-Emitting Countries

AbstractAs global concerns about climate change intensify, assessing the environmental efficiency of production processes through carbon productivity has become increasingly important. This study examines the impact of socio-economic development on carbon productivity in the top 18 CO2-emitting countries, which contribute approximately 82% of global CO2 emissions, over the period 1990–2019. Using a class of econometric tests to address heterogeneity and cross-sectional dependence, we employ the Cross-Sectionally Augmented Autoregressive Distributed Lag (CS-ARDL) model for final estimation, ensuring robustness with Common Correlated Effects Mean Group (CCEMG) and Augmented Mean Group (AMG) estimations. The empirical findings reveal that GDP per capita, Trade, and FDI increase carbon productivity while energy consumption and urbanization curtail carbon productivity. The country-specific effects indicated that 83% of the sample countries exhibit positive relationships between socio-economic development and carbon productivity, suggesting that these nations can serve as models for effective low-carbon policies. Moreover, the results demonstrate bi-directional relationships for GDP per capita, FDI, and energy use with carbon productivity and uni-causal relationship for trade and urbanization. The study highlights the need for implementing stricter regulations to improve energy efficiency and promote the adoption of renewable energy sources such as wind, solar, hydro, and nuclear power. Additionally, countries should incentivize green technology investments through tax breaks and subsidies, enhance international trade agreements that support the exchange of clean technologies, and develop sustainable urban planning initiatives to mitigate the negative impact of urbanization on carbon productivity.

Micro, Small, and Medium-Sized Enterprises (MSMEs) Sustainability: The Strategic Role of Digitalization, Financial Literacy, and Technological Infrastructure

Micro, Small, and Medium-Sized Enterprises (MSMEs) Sustainability: The Strategic Role of Digitalization, Financial Literacy, and Technological Infrastructure

Abstract B088: Decentralizing cancer disparities research: Barbershops as a foundation for community outreach and engagement

Abstract Introduction Addressing cancer disparities by meeting people where they are is a crucial aspect of community-engaged research. The impact of this has been seen through the community outreach and engagement efforts of cancer centers across the country, with many focusing on churches, community events, and other trusted places. In the past four years, Mayo Clinic’s Cancer Health Equity Program (CHERP) has made a specific effort to decentralize clinical trials and community-engaged research by going to the places our community trusts and frequents. As a result, we partnered with a trusted leader in Jacksonville, Florida to engage with barbershops as sites for health information dissemination. We re-engaged a cohort of barbers who had previously worked with our outreach initiatives as part of the Community Engagement Alliance (CEAL) Against COVID-19 Disparities and recruited new ones for this phase of work. Methods Our community partner completed a training hosted by Florida A&M University on working with barbershops for community outreach and engagement research. The community partner then trained each barber on sharing health information, incorporating feedback from the previous cohort. Barbers were also trained to collect engagement and pre/post-test information to measure outcomes. Health information included COVID-19 prevention/ vaccine information and general cancer prevention information used in other community outreach and engagement initiatives. Results A total of 19 barbers engaged in this initiative; 9 were a part of our previous work with barbers and 10 were recruited for the new year of funding. The barbers all identified as Black and engaged with a total of 497 clients. Of the 497 clients, 91% identified as Black, and less than 5% identified as White, Asian, or Native American. 344 clients identified as male (69%), 147 as female (30%), 1 as transgender (0.2%), and 5 did not disclose their gender. The majority of participants were born between the 1960s and 2000s, with most reporting having a high school degree or GED (55%). Post-test information found evidence of knowledge change, including a 3.4% increase in those who responded understanding how COVID-19 is spread and a 4% increase in those who reported vaccines to be safe. Barbers also expressed their appreciation for being included in this initiative. Conclusion CHERP, in partnership with the community, is addressing disparities at different levels. One of the barriers the barbers had to overcome was hesitancy in sharing health-related topics. However, sustained initiatives, such as this one might overcome this barrier. This study’s engagement with barbershops to reach communities most impacted by cancer disparities points to the impact of barbershops as a site for cancer disparities research. Citation Format: Jessica Otero Machuca, Opeyemi Bolajoko, Jocelyn Turner, Folakemi Odedina. Decentralizing cancer disparities research: Barbershops as a foundation for community outreach and engagement [abstract]. In: Proceedings of the 17th AACR Conference on the Science of Cancer Health Disparities in Racial/Ethnic Minorities and the Medically Underserved; 2024 Sep 21-24; Los Angeles, CA. Philadelphia (PA): AACR; Cancer Epidemiol Biomarkers Prev 2024;33(9 Suppl):Abstract nr B088.

The Effectiveness of Restorative Justice in Resolving Juvenile Criminal Cases: An Examination of Legal and Social Perspectives

The objective of this research is to examine and address issues pertaining to the enforcement of the law in instances of violent criminal activity perpetrated by students of legal age who are enrolled in educational institutions. External factors, including association, education, and social environment, exert a significant influence on children's criminal behavior, which frequently originates from the tendency to emulate negative behaviors and the lack of adequate parental supervision. This research employs a normative legal approach to elucidate the nature of the penalties imposed upon minors who perpetrate criminal acts, as delineated in the Juvenile Criminal Justice System No. 11/2012. The findings indicate that to avert criminal conduct by minors, it is imperative to implement sustainable development initiatives that bolster the survival, physical, mental, and social advancement of children, while safeguarding them from threats that could jeopardize their future and the nation. The juvenile criminal justice system incorporates community involvement throughout the entirety of the case process. Crimes occurring within the community are shaped by the prevailing social conditions, along with individual factors pertaining to the perpetrators and victims. At the conclusion of each case, the community is tasked with facilitating the reintegration of offenders and victims back into the social milieu. This is achieved through either the establishment of new informal institutions or the reinforcement of existing formal ones.

Unlocking Tourism Diversity in Winter: Clusters of Tourists in Lisbon Based on Motivations, Profiles, and Behaviour

Recent trends in Lisbon's winter tourism indicate a shift towards off-peak travel, attracting diverse visitors with its rich cultural heritage, sustainable initiatives, and extended stay options for digital nomads. The city's culinary scene, arts, wellness activities, and tech-driven tourism options enhance its appeal. Aligned with these recent trends, tourism in Lisbon's region during the winter season presents a unique and dynamic landscape influenced by a wide range of motivations, tourist profiles, and travel behaviours. This study aims to define distinctive clusters of winter tourists in Lisbon by analysing these key variables, providing valuable insights specific to the winter travel context. Based on a compiled dataset from the winter season in Lisbon, this study delves into examining the factors driving tourist visits, encompassing socio-economic backgrounds, travel frequency, and age demographics. We aim to reveal the distinctive subgroups that define Lisbon's winter tourist population, employing data analysis techniques such as cluster analysis. From an academic perspective, this study offers a novel tourist segmentation model based on motivations, profiles, and behaviour. This model enriches the existing body of knowledge in tourism studies, providing a valuable reference for future research. For tourism agents in Lisbon, this study provides actionable insights to enhance strategic decision-making. By segmenting winter tourists, they can tailor marketing strategies and product development to cater to diverse tourist segments. Moreover, this approach can lead to economic benefits, optimising resource allocation, and revenue generation.

Evaluating social sustainability of urban regeneration in historic urban areas in China: The case of Xi'an

Urban regeneration involves a highly contested process of social transformation. Examples from China have shown that this process has led to poor social sustainability. Previous studies have not adequately addressed the issue of poor social sustainability. This study aims to address this gap by developing a set of valid and reliable performance indicators for assessing the social sustainability of urban regeneration initiatives in China's Historic Urban Areas (HUAs). Through an extensive literature review and a Delphi survey, critical social sustainability factors facilitating urban regeneration were identified. An assessment tool was subsequently proposed, comprising eight themes, 29 indicators, and a corresponding point-scoring system. Finally, Xi'an was selected as a case study to apply and test the applicability of the tool and to evaluate social sustainability performance to further explore improvement strategies. The results show that adequate housing, housing quality, participation in regeneration initiatives, and safe design were the most critical indicators determining the social sustainability of urban regeneration. Additionally, the results reveal indicators with limited contribution to achieving social sustainability in Xi'an. The research findings have policy implications for pushing socially sustainable urban regeneration initiatives in China.

Constraints to Green and Digital Transition in the Greek Agri-Food Sector

The European Union's Green Deal and the United Nations' 2030 Agenda are key strategic frameworks that aim to transform all nations towards a climate-neutral continent. At the heart of achieving this ambitious goal is the need for greater policy coherence, particularly concerning the digital Green Deal. The adoption of digital technologies in green sustainability initiatives requires a comprehensive update of existing policies to properly exploit all the opportunities offered by digitalisation. This study focuses on identifying constraints to environmental and digital advancement in the agri-food sector. In particular, it examines existing policies and those that need to be implemented to facilitate the green and digital transition of agri-food enterprises. The research methodology comprises in-depth, semi-structured interviews with fifteen (15) policymakers at the national, regional, and local levels in Greece, all of whom are responsible for decision-making in the agri-food sector. The findings underline the need for a substantial reform of the current institutional framework to make it more favourable to agri-food enterprises, especially for very small enteprises and SMEs, for whom the barriers are even greater. Improving access to financial support is also highlighted as a critical need. To ensure a smooth twin transition towards environmental sustainability and digitalisation, the study advocates improving the educational background and promoting digital literacy among stakeholders. These measures are considered necessary to increase the competitiveness of agri-food enterprises in today's global landscape. The study essentially highlights the central role of a strong policy framework for the environmental and digital transition of the agri-food sector. By addressing the barriers identified in the study through the implementation of appropriate policies, agri-food entrepreneurs can adopt sustainable practices and harness the transformative potential of digital technologies.

Administrative Strategies Affecting Organizational Sustainability of State Enterprises in Bangkok Metropolitan Areas, Thailand

The purpose of this research was to study the effect of administrative strategies on organizational sustainability of state enterprises in Bangkok Metropolitan Areas. The samples used in this study were 375 employees working in Thai state enterprises in Bangkok Metropolitan Areas. The research questionnaire was used as an instrument to collect data. Statistics used in this study consisted of percentage, mean, standard deviation, Correlation and Structural Equation Modeling (SEM). The research results showed that administrative strategies had an effect on organizational sustainability of state enterprise in Bangkok Metropolitan Areas with Chi-square Probability equivalent to 0.073, which was less than 0.05; CMIN/DF equivalent to 1.207, which was less than 3; GFI equivalent to 0.961, which was more 0.90; and RMSEA equivalent to 0.024, which was less than 0.06. The results of statistical analysis indicated that the four statistical tests passed the evaluation criteria at good fit; it can be concluded that administrative strategies had an effect on organizational sustainability of state enterprises in Bangkok Metropolitan Areas, which can be presented as strategic management ((β = 0.89, p = .00), learning organization (β = .75, p = .00) and total quality management (β = .83, p = .00) respectively.