Tool For Sustainable Development Research Articles

THE EFFICIENCY OF THE PUBLIC PROCUREMENT SYSTEM AND ITS IMPLICATIONS ON PUBLIC BUDGETS

Public procurement is a crucial function of governments, accounting for a significant part of their expenditure. As such, ensuring the efficiency, sustainability, and integrity of public procurement processes is key to optimizing the use of public funds. This literature review examines existing research on public procurement, focusing on its impact on budgets, efficiency, and sustainability. The review highlights the importance of legislation and public policy in shaping procurement practices and identifies corruption as a significant challenge to achieving efficiency, sustainability, and budgetary impact. The examination also highlights various elements that can enhance the effectiveness of public procurement procedures, such as electronic procurement systems, involvement of stakeholders, and the incorporation of sustainability criteria. Overall, this literature review provides insight into the complexity of public procurement and makes recommendations for improving its efficiency, sustainability, and budgetary impact. The findings suggest that strengthening legislation, promoting transparency, and incorporating sustainability criteria into public procurement processes are essential to optimize the use of public funds and to ensure that public procurement is a tool for sustainable development.

Environmental Accounting as a Tool for Sustainable Development: An Empirical Study on Large Scale Companies in Gujarat

The disclosing of environmental accounting information is a crucial step towards achieving the aim of “carbon emission.” The corporate sector’s role is higher in polluting the environment as well as the extravagant use of natural resources. Many steps have been initiated by the Indian government in favour of environmental protection and sustainable development. PM Modi introduced India’s “Panchamrit” to achieve the net zero emissions target by 2070. In this regard, this study has been undertaken to examine the environmental variable disclosure score (EVDS) by the selected thirty (30) companies in the state of Gujarat. Only large-scale companies are listed on National Stock Exchange and Bombay Stock Exchange stock exchanges. Only high-polluting companies which fall in the red category (as per Gujarat Pollution Control Board) that only selected for the study. Earlier studies focused on revealing the environmental information of the companies at the India level but very few studies have been observed at the state level. Hence, this research bridges the gap by examining the impact of audit quality on EVDS, the Business Responsibility Report (BR Report) score on EVDS, and analysing the difference between the large-cap, mid-cap and small-cap companies in EVDS.

La Agenda 2030 en la Organización Mundial del Turismo: comunicando sostenibilidad

Tourism is an international asset that generates incomes that place it among the main economic activities of many countries. There is growing concern about the sustainability of tourism. The World Tourism Organization (UNWTO) is the international reference organization in charge of aligning this economic sector with the 2030 Agenda for Sustainable Development. This research has focused on showing how the UNWTO follows the 2030 Agenda in the design of its campaigns. Through the review of academic sources, UNWTO campaigns and the semi‐structured interview conducted with its communication director, the type of communication for social change that the institution carries out to promote sustainable tourism has been identified. The UNWTO has made a great effort to communicate the 2030 Agenda as its effective roadmap, despite not giving the task as concluded. The communication designed and implemented is a tool for sustainable development.

Green economy as a tool for sustainable development and a factor contributing to the formation of a low-carbon economy

With the development of humanity, a number of global problems have emerged. One of the most dangerous problems for people’s lives is the environmental problem, which is based on the harmful influence of humans on nature. Environmental problems became more dangerous for humanity after the industrial revolution, when man began to dictate his own rules to nature, ignoring its laws. This article defines the concepts of “green” economy, “green” technologies, “cross-border carbon tax”, “carbon neutrality”, discusses the principles on the basis of which they operate, and also provides examples of some “green” technologies. Throughout the development of mankind, the question of the exhaustibility of resources and meeting the unlimited needs of people with limited resources has been relevant and remains so today, which raises an objective need to find solutions to emerging global environmental problems. The rapid development of production not only contributes to an increase in the level of well-being of the population, but is also associated with enormous damage to the environment due to anthropogenic impact. In the development of world economic processes, the industrial revolution was a new step, but at the same time it led to the formation of a huge number of problems that need to be dealt with. The green economy, as one of the tools for sustainable development, implies, among other things, a low level of carbon emissions, thus responding to the solution of environmental problems and, in principle, ensuring social well-being. In order to stimulate this area, it is necessary to constantly look for mechanisms and tools, one of which is the introduction of a carbon tax.

Mapping soil suitability using phenological information derived from MODIS time series data in a semi-arid region: A case study of Khouribga, Morocco

To address the increasing global demand for food, it is crucial to implement sustainable agricultural practices, which include effective soil management techniques for enhancing productivity and environmental conditions. In this regard, a study was conducted to assess the efficacy of utilizing phenological metrics derived from satellite data in order to map and identify suitable agricultural soil within a semi-arid region. Two distinct methodologies were compared: one based on physicochemical soil parameters and the other utilizing the phenological response of vegetation through the application of the Normalized Difference Vegetation Index (NDVI) Modis-time series. The study findings indicated that the NDVI-based approach successfully identified a specific class of soil suitability for agriculture (referred to as S1) that could not be effectively mapped using the multi-criteria analysis (MCAD) method relying on soil physicochemical parameters. This S1 class of soil suitability accounted for approximately 5 % of the total study area. These outcomes suggest that phenological-based approaches offer greater potential for spatio-temporal monitoring of soil suitability status compared to MCAD, which heavily relies on discrete observations and necessitates frequent updates of soil parameters. The approach developed to map the soil-suitability is a valuable tool for sustainable agricultural development, and it can play an effective role in ensuring food security and conducting a land agriculture assessment.

Glamping as a tool for sustainable tourism development of protected areas: Ukraine’s experience

Glamping as a tool for sustainable tourism development of protected areas: Ukraine’s experience

Navigating sustainability: The role of environmental accounting in enhancing business performance

This study investigates the adoption and impact of environmental accounting practices on business sustainability in Lebanon, a context rich with environmental challenges and a concentration of international organizations. Environmental accounting, recognized as a crucial tool for sustainable development, involves the systematic tracking, quantification, and reporting of environmental costs and activities, providing businesses with essential insights into their ecological impacts. Through quantitative analysis, employing Structural Equation Modeling (SEM) on a sample size of 300, this research aims to explore the relationships between environmental accounting, stakeholder engagement, environmental risk assessment, and their combined impact on business sustainability. Preliminary results suggest that robust environmental accounting and proactive stakeholder engagement significantly enhance organizational sustainability outcomes, while environmental risk assessments play a pivotal mediating role. The study identifies both the barriers to and the potential of environmental accounting in driving sustainable business practices, highlighting the need for stronger regulatory frameworks and greater awareness of environmental standards within the corporate sector. These findings offer critical insights for policymakers, business leaders, and academics interested in integrating environmental stewardship into business operations.

Digital transformation of industrial enterprises as a strategic tool for sustainable development

The article discusses the issue of digital transformation of the management system of a manufacturing company in terms of sustainable development of the Russian economy. A reasoned and objective approach to this problem based on the patterns of development of socio-economic systems and systematization of methodological aspects for building digital business management systems made it possible to develop effective strategic tools in order to increase the efficiency of production and management activities of an enterprise. The authors present statistical data on the use of digital technologies by the industrial enterprises in 2022 and analyze the features of digital changes in the management system of manufacturing companies. As a result, the main stages of the development and adaptation of the digital transformation strategy of a modern production facility are drawn up, which consist of developing the digital transformation concept and the process of conversion into a digital enterprise.

The added value of the process in climate services co-production: Lessons from Niger

Climate services are recognized as an essential tool for sustainable development in strategic and climate-sensitive sectors. In developing countries, particularly in Africa, the literature offers successful examples of application, especially in the agricultural sector, which is dramatically sensitive to climate variability and change. While, initially, particular emphasis was placed on the outcomes of these services and the benefits they provide to users, several authors, more recently, have focused their attention on the process. A climate service is understood as a cyclical process in which the different actors interact, exchange knowledge, and establish relationships and mutual trust. This co-production process serves primarily to bridge the gap between science and society and is particularly appropriate for developing countries. Several authors claim the benefit of the co-production process improving the service usability, but rarely the intrinsic value of the process is recognized. This study aims to describe the process and document its added value using the example of Niger as a case study, where two services addressing drought and floods have recently been developed, tested, and operationalized. This experience allows for inferring lessons that can be useful for researchers and practitioners in developed and developing contexts. The value of the collaboration between different disciplines (transdisciplinarity) and roles (complementarity), and the iterative and interactive learning process emerge as key elements allowing a continuous improvement of the services and the strengthened relationship among actors. The results of this process, albeit qualitatively described in the paper, could guide researchers and practitioners in adopting such an approach and could represent a tangible example for funders and policymakers of the process’s added value. Nevertheless, the article recognizes the need to develop a methodological framework for quali/quantitatively assessing the added value of the co-production process and suggests four dimensions to be considered in further research. Finally, the paper recommends the capitalization of pilot experiences through the national and global frameworks for climate services.

Do government spending on pollution abatement and targeted environmental policies promote green growth in Canada?

The present study empirically investigates whether targeted government spending and environmental policies promote green growth, as measured by greenhouse gas productivity. Government spending for pollution abatement (GEPA) represents non-market environmental policies encompassing both enforcement regulations and stakeholder incentives, while policy dummy represents province specific targeted environmental policies. Using panel data from 1995 to 2020 across ten provinces of Canada, an empirical model based on STIRPAT has been developed and estimated, addressing various econometric issues to ensure the robustness and consistency of the results. The findings confirm that both GEPA and targeted environmental policies are crucial determinants in achieving green growth. Additionally, variables such as business sector expenditures for R&D, the share of renewable energy, per capita GDP, and population also contribute to green growth. These results highlight the importance of the stick-and-carrot approach as a key strategy and policy tool for sustainable development. The implications of these findings extend beyond Canada and hold valuable lessons for emerging and developing countries that predominantly rely on command-and-control regulations without adequate support. To effectively address the challenge of achieving green growth, a coordinated approach that combines targeted government spending and environmental policies, supported by innovation and renewable energy exploration, is essential. Overall, this study's findings have significant implications for environmental sustainability on a global scale.

Model of State Support for Industrial Parks as a Tool for Sustainable Development

Model of State Support for Industrial Parks as a Tool for Sustainable Development

"Жасыл" экономика Қазақстанның тұрақты дамуын қамтамасыз етудің маңызды құралы ретінде

The main directions of environmental and economic development of Kazakhstan are considered, as well as the «green economy» concept, which is aimed at achieving sustainable growth through the efficient and responsible use of natural resources. The transition to a «green» economy is justified, as there is considerable potential for the use of renewable energy sources that can contribute to Kazakhstan's sustainable economic development. The concept of «green economy» is considered as one of the strategic directions of development of Kazakhstan. The concept of the transition of the Republic of Kazakhstan to a «green economy», its main goals and objectives are studied. The main problems of the global ecosystem are analyzed.

Exploring the Acceptance and User Satisfaction of AI-Driven e-Learning Platforms (Blackboard, Moodle, Edmodo, Coursera and edX): An Integrated Technology Model

As e-learning platforms gain traction globally, understanding students’ perceptions and intentions towards these platforms is paramount, especially within the context of Saudi universities, where e-learning is rapidly emerging as a transformative educational tool for sustainable development. This study examined the influence of different AI-based social learning networks, personal learning portfolios, and personal learning environments on Saudi university students’ perceived usefulness and ease of use regarding AI-driven platforms (Blackboard, Moodle, Edmodo, Coursera and edX). Furthermore, the study explored the direct effects of these perceptions on students’ satisfaction and intentions to use e-learning. The study also delved into the moderating effects of individual characteristics like readiness for self-directed e-learning, self-efficacy, and personal innovativeness on students’ e-learning intentions. A cross-sectional design was employed, collecting self-reported data from a strong sample of Saudi university students using stratified random sampling. The study targeted 500 students from different universities in Saudi Arabia. Results underscored the significant influence of AI-based social learning networks, personal learning portfolios, and personal learning environments on perceived usefulness and ease of use. Both perceived usefulness and ease of use also significantly and positively influenced satisfaction, influencing students’ attitudes toward e-learning but not their intention to use it. Student characteristics, especially self-efficacy, showed notable impacts on e-learning intentions. However, their interaction with satisfaction yielded insignificant effects on intentions.

The Impact of Financial Inclusion on Economic Growth: ARDL Approach

This study investigates the impact of financial inclusion on economic growth in Jordan from 2000 to 2021. Employing an Autoregressive Distributed Lag (ARDL) approach, we examined the temporal relationship between financial inclusion indicators and economic growth. Our analysis reveals a bidirectional causality, indicating that financial inclusion not only propels economic growth but is also bolstered by it. The findings challenge the initial hypothesis of a unidirectional relationship, suggesting a more intricate interaction between financial inclusion and economic prosperity in emerging economies. The Granger causality test results significantly support the notion of mutual reinforcement between these variables. This study contributes to the empirical literature by highlighting the symbiotic relationship within the Jordanian context and suggests that enhancing financial inclusion can be a strategic tool for sustainable economic development. The research also underscores the need for considering environmental implications and the burgeoning digital financial services sector in future policy-making. Suggested future research includes comparative regional studies, incorporation of qualitative methods, and exploration of the environmental impacts of financial inclusion. The study’s conclusions are instrumental for policymakers and stakeholders in crafting informed strategies to leverage financial inclusion for economic growth.

The Role of Tourism in Sustainable Development Within Local-Global Dynamics

Divergent priorities, interests, and agendas among local and global communities form the core of the conservation versus development debate. The intricate challenges facing humanity in the 21st century demand a more comprehensive approach to analyzing issues and exploring alternative solutions. This article aims to integrate tourism, a burgeoning service industry, into the local???global and conservation???development nexus. It posits tourism as a mutually acceptable common ground for both local and global communities in the conservation and development agenda. Furthermore, this article presents a model illustrating how tourism can serve as a tool for sustainable development.

SCIENTIFIC, THEORETICAL AND PRACTICAL ASPECTS OF THE DEVELOPMENT OF ECOTOURISM OF THE NATIONAL NATURE PARK "PODILSK TOVTRY"

The publication highlights the scientific, theoretical and practical aspects of the development of ecotourism within the National Nature Park "Podilsky Tovtry". The territory of the National Park "Podilskyi Tovtry" is a reference territory for regional studies of the development of ecotourism, thanks to the peculiarities of the nature management system, the available resource potential and the strong demand of the domestic tourist market for innovative tourist products and formats of recreational activities.
 Ecotourism originated and is developing in the world's specially protected natural territories, which have the appropriate resource potential. Ecotourism is an integrating direction of recreational activities aimed at harmonizing relations between tourists, tour operators, the natural environment and local communities, which is realized through the greening of all types of tourist activities, nature protection, environmental education and upbringing. Tourists are primarily attracted to ecologically clean regions, where they can fully relax and get emotional satisfaction from communicating with nature.
 The feasibility of the development of ecological tourism in Ukraine is determined not only by economic factors - the creation of new jobs, the development of local communities in remote regions, but also by social needs - the desire of the population for a more holistic and systematic approach, to the problems of health care and the use of free time. According to the experts of the World Tourism Organization, ecological tourism has become the most popular in the last ten years and is one of the tools of sustainable development of any state.
 Ecological tourism is implemented primarily in the territories of national natural parks, nature reserves, sanctuaries, and natural monuments. There is an administrative, scientific, and executive staff capable of competently organizing recreational activities, providing environmental education for tourists, calculating the maximum permissible loads in this area, organizing monitoring of the state of recreational areas, etc. Opportunities for the development of ecological tourism in specially protected areas in different regions of the world have significant differences. In today's realities of the development of the world economy, each country strives to maintain the ratio of its technical and economic development with a share of the territory that is specially protected. Protection of 10-15% of its territory is considered optimal for the well-being of the country.
 The main legal, socio-economic, resource and infrastructural development conditions and their regional features are revealed. In particular, the legal conditions for the development of ecotourism as a component of recreation on the territory of the National Park determine the principle possibility and formats of its development, as well as its priority compared to other types of nature use. The analysis of the existing specialized ecotourism offer demonstrates the development of green tourism in the Transnistria region and individual manifestations of active and educational and cognitive formats.
 It is proven that the basis of the development of ecotourism is the cooperation of subjects, in particular the National Park with specialized travel agents and tour operators directed to the studied region. The most effective format of cooperation is cluster, based on the experience of cooperation and the reputation of the participants. It is limited by significant inertia in the initial stages, which is compensated by a stable increase in demand due to the synergistic advertising effect and autonomous distribution of functions.
 The state of practical implementation of the main areas of ecotourism activity is characterized. Priority local ecotourism destinations within the studied territory are highlighted, their specificity and resource base are indicated, as well as modern directions of ecotourism use. Reasonable factors that contribute to or limit the development of ecotourism within the studied territory.
 Keywords: ecotourism, nature conservation areas, national natural park "Podilskyi Tovtry".

CONTEMPORARY CHALLENGES OF CORPORATE SOCIAL RESPONSIBILITY IN GEORGIA

Tamta Kartsivadze 
 E-mail: tamta.kartsivadze@bsu.edu.ge 
 PHD Student, Batumi Shota Rustaveli State University 
 Batumi, Georgia
 https://orcid.org/0000-0001-8579-5348
 
 Abstract. Corporate social responsibility (CSR) is a connecting link between the organization and the society. Social responsibility is a concept that involves improving economic, social and cultural environment and solving problems that are directly or indirectly caused by business activity.
 Corporate social responsibility has already become a fast-growing modern trend and a common form of doing business. Nowadays, the number of companies that are active in the direction of social responsibility is increasing. They express goodwill and their main goal is not only to make a profit, but also to have a positive impact on the working, natural and social environment.
 The term "corporate social responsibility" was first coined in the late 1960s and early 1970s. Over the decades, its concept has been clarified, the fields and types of activity have been outlined. Initially, its definition was vague and general. Issues, such as environmental activities, protection of human and consumer rights have gradually entered the scope of CSR due to the actualization of the mentioned issue.
 The main basis for the spread of CSR in developed countries is a powerful business sector and a high level of public or local community awareness. So, social responsibility is widely implemented in highly industrialized Western countries. In addition to social goals, CSR is used as a marketing tool to gain competitive advantage in the marketplace in case of increased competition. Despite the steps taken in this direction in Georgia, this social institution has not been fully formed. Georgian companies are not aware of the importance of social responsibility and the need to implement it in practice. CSR, as a tool for sustainable development and effective communication, plays an important role in the development process of the business sector.
 Due to the actuality of the topic, the demand for CSR from customers, employees and investors is increasing in Georgia, which leads to the need to study social responsibility in depth. This article discusses the essence of social responsibility of business as a contemporary philosophy, its functions and areas of implementation. Also, the article examines the current situation in Georgia regarding the mentioned issue, characterizes and analyzes the parties involved in the corporate social responsibility on the example of Georgia. Attention is focused on contemporary challenges of CSR and the necessary recommendations for addressing these challenges are formulated.

Financial inclusion and market-based performance: empirical evidence from Syrian banks

PurposeFinancial inclusion is considered one of the strategic tools for sustainable development and one of the types of corporate social responsibility disclosures. This study aims to focus on the association between the disclosure of financial inclusion activities and Syrian banking companies’ performance.Design/methodology/approachDifferent regression models were suggested to examine the hypotheses leading to a better understanding of the relationship between financial inclusion and Syrian banking performance for the period 2005 to 2020 using the STATA 17.FindingsThe results showed a positive association between financial inclusion disclosure and Syrian bank performance, with low participation in financial inclusion activities (8%).Research limitations/implicationsThe study recommends that the Central Bank of Syria work on developing an index of financial inclusion for the Syrian environment, with the issuance of legislation and laws that obligate all listed banks to disclose their financial inclusion activities as a part of their social responsibility.Originality/valueThis study incorporates the relationship between the disclosure of financial inclusion activities and the performance of Syrian banking companies, which has been neglected by most studies on financial inclusion. Therefore, this study sheds light on this positive relationship, which could have important repercussions in reviving the deteriorating Syrian economy following the crisis it went through, which, in turn, led to Syria’s high inflation affecting the poor and vulnerable disproportionately.

A Comprehensive Study of Emotional Responses in AI-Enhanced Interactive Installation Art

This study presents a comprehensive literature review on the convergence of affective computing, interactive installation art, multi-dimensional sensory stimulation, and artificial intelligence (AI) in measuring emotional responses, demonstrating the potential of artificial intelligence in emotion recognition as a tool for sustainable development. It addresses the problem of understanding emotional response and measurement in the context of interactive installation art under artificial intelligence (AI), emphasizing sustainability as a key factor. The study aims to fill the existing research gaps by examining three key aspects: sensory stimulation, multi-dimensional interactions, and engagement, which have been identified as significant contributors to profound emotional responses in interactive installation art. The proposed approach involves conducting a process analysis of emotional responses to interactive installation art, aiming to develop a conceptual framework that explores the variables influencing emotional responses. This study formulates hypotheses that make specific predictions about the relationships between sensory stimulation, multi-dimensional interactions, engagement, and emotional responses. By employing the ASSURE model combined with experimental design, the research methodology ensures a systematic and comprehensive study implementation. The implications of this project lie in advancing the understanding of emotional experiences in interactive installation art under AI, providing insights into the underlying mechanisms that drive these experiences, and their influence on individual well-being from a sustainable perspective. The contributions of this research include bridging the identified research gaps, refining theoretical frameworks, and guiding the design of more impactful and emotionally resonant interactive artworks with sustainability in mind. This research seeks not only to fill the existing gaps in understanding emotional experiences in interactive installation art, but also to guide the development of immersive and emotionally engaging installations, ultimately advancing the broader field of human–computer interaction, promoting individual well-being, and contribute to sustainable development.

Exploring sustainable energy consumption and social conflict risks in Turkey: Insights from a novel multiresolution ARDL approach.

Nonrenewable energy sources have been shown to be a cause of conflict and terrorism, highlighting the global conflict aspect, but little is known about the causal relationship between the energy system and terrorism in Turkey. This study aims to fill this gap by examining the causal links among renewable energy consumption, fossil fuels, terrorist attacks, education, trade opening, and geopolitical risks in Turkey from 1980 to 2016. Using the autoregressive distributed lag (ARDL) approach and Granger causality tests, the study analyzes the short and long-term relationships between the variables. Additionally, robustness tests are conducted using a powerful multiresolution ARDL approach to ensure the stability of the statistical findings. The results reveal the existence of long-term relationships between all the variables, particularly among terrorism, renewable energy, and education. In the short term, a one-way relationship exists between terrorism and education to renewable energies and from trade openness to terrorism. The study demonstrates that nonrenewable energy increases terrorism in the long term, whereas renewable energy and trade openness reduce terrorism, highlighting the potential impact of global conflicts on Turkey's sustainable development. Therefore, renewable energy is a powerful tool to fight against terrorism, and Turkey has encouraged its use and deployment of diplomatic efforts to resolve political and military conflicts, particularly in the Middle East. This study provides insights into the complex relationship among sustainable energy consumption, terrorism, education, and trade opening, contributing to the understanding of the geopolitical risks and economics in Turkey. It has implications for policymakers in the region, highlighting the importance of renewable energy and trade openness as tools for conflict resolution and sustainable development in the face of global conflicts.