Sustained Commitment Research Articles

Does the presence of a sustainability committee strengthen the impact of ESG disclosure on tax aggressiveness? Insights from North America

AbstractWe investigate the influence of ESG disclosure on tax aggressiveness within the North American Travel and Leisure (T&L) sectors, specifically examining the role of sustainability committees in this relationship. Our analysis utilizes longitudinal panel data from the USA B3000 and Canadian S&P/TSX indices over the period from 2010 to 2020. Employing fixed-effects panel quantile regression with two distinct measures of tax aggressiveness, our findings indicate that firms with a focus on ESG tend to display higher levels of tax aggressiveness. This suggests that some companies might use strong ESG performance as a facade to obscure aggressive tax strategies. Moreover, our research introduces new evidence that the existence of sustainability committees can both hinder corporate tax aggressiveness and foster an ethical corporate culture, which aligns higher ESG engagement with lower tax aggressiveness. Our study underscores the importance of fostering tax compliance in T&L companies, emphasizing that individuals and corporations, which often seek direct state benefits, regard robust public services as essential for encouraging adherence to tax regulations. Furthermore, sustainability committees play a crucial role in enabling firms to address broader social issues, including tackling tax aggressiveness, thus shaping their sustainability agendas.

PASAR TENAGA KERJA INKLUSIF DAN PEKERJAAN AFIRMATIF UNTUK PENYANDANG DISABILITAS

<p class="abstrak"><em>An inclusive labour market emphasizes equal opportunities and fair treatment for all individuals, including persons with disabilities, with the aim of optimizing the potential of the workforce, increasing innovation, productivity, and economic growth. In Indonesia, inclusive policies have been implemented through various laws and regulations that support the rights of persons with disabilities to obtain decent work. Nonetheless, challenges in the form of discrimination and lack of supporting infrastructure are still significant. Disabled people's organizations (DPOs) play an important role in economic empowerment through skills training and entrepreneurship. This training covers areas such as screen printing, electronics, computers and weaving, as well as social assistance for small businesses. The types of jobs available to people with disabilities include operators, customer service, telemarketing, teachers, and administration. Awareness and effective policies are needed to create a truly inclusive workplace in Indonesia. With sustained commitment from all parties, Indonesia can respect and protect the rights of persons with disabilities, ensure equal and fair access to employment opportunities, and harness their full potential for nation-building.</em></p>

Incentive based continuum of care for people living with HIV including orphan vulnerable children- the Delhi Model

Background: Delhi State AIDS Control Society (DSACS) addressed critical integration of services for Orphan and Vulnerable Children (OVC) in context of HIV. They bridged the policy and implementation divide by formulating a multisectoral-strategy in April 2012, creating a model of "Continuum-of-Care for People-Living with HIV (PLHIV), OVC & Children-Affected-by-HIV (ChABH)” in Delhi. With input from the National Commission for Protection of Child Rights, DSACS sensitized political and administrative machinery about needs and challenges related to HIV/AIDS. DSACS developed an incentive-based system for Antiretroviral Therapy (ART) adherence, incorporating safeguards and robust monitoring. Delhi Government's sustained financial commitment and DSACS programmatic-innovation provide a scalable blueprint for India and global initiatives. Description: This ongoing Delhi Government's scheme focuses on household-economic-strengthening of PLHIV as an incentive for broader behaviour change based-on specific eligibility conditions. Beneficiaries fall into four categories: PLHIV, including children on ART; double orphan HIV positive children (OCI); destitute children living with HIV/in institutional care (DCI); and double orphan ChABH in community-based care in Delhi. Category-wise fixed-monthly financial assistance is released to beneficiaries via direct-bank-transfers leveraging Aadhaar-platform to eliminate corruption. Adherence to treatment is mandatory to continue cash-transfers. Linkages with other schemes established to maximize impact. Lessons learned: In its 11-year evolution, Delhi model has grown from 1110 to 6467 beneficiaries, including 6383 PLHIV, 34 double OCI, 50 DCI, and 27 double orphan ChABH, with 5875 (90.8%) currently active excluding beneficiaries who expired (n=328), migrated/ transferred out of Delhi (n=115), opted-out ART/or lost-to-follow-up (n=135), and 14 CABA who turned major. Steady progress and 98% ART adherence mark positive outcomes. DSACS eased eligibility criteria in 2018, facilitating hurdle-free enrollment, while responding to cost-inflation by enhancing financial assistance, showcasing program adaptability. Achieving >95% ART adherence has significantly boosted survival rates, underscoring program's positive impact on beneficiary health. The scheme's INR 14,69,35,600 expenditure in 2022-23, just 0.13% of Delhi Health Department's plan-outlay, signals a cost-effective investment. Extrapolating this nationally would represent 1.5% of India's Health Ministry's current plan-outlay. Conclusion/next steps: This innovative model is implementable on large-scale in India and around the globe but requires not only financial commitment but also coordinated efforts, policy adjustments, and collaboration between various stakeholders.

Sustainable innovations through project partnerships at higher education institutions: challenges and implications for stakeholder engagement

PurposeThe purpose of this study is to identify challenges and derive options for stakeholder engagement of project partnerships for sustainable innovations in higher education institutions (HEIs).Design/methodology/approachGuided by Donabedian’s structure-process-outcome (SPO) model, our conceptual exploration focuses on understanding stakeholder experience and identifying stakeholder engagement options in different project phases. This research includes empirical data on sustainability expectations towards HEIs collected from 239 business students from the USA and Germany. The Kano method and factor analysis were used for data analysis.FindingsThis research suggests that balancing differences in stakeholder types and priorities, identifying and fulfilling key stakeholder expectations and addressing their resource limitations play a crucial role in the partnership’s structure stage. Adjustments for timing and forms of engagement, based on the stakeholder types and their expectations, are necessary during the process stage. Attaining stakeholder consensus on goal achievement and fostering trust and long-term commitment for sustainability are vital tasks in the outcome stage.Practical implicationsHEIs are advised to identify and assess stakeholders according to their anticipated inputs and contributions to the expected project outputs. They should consider adopting minimal thresholds of involvement and actively engaging key stakeholders, students, by demonstrating direct sustainability impacts.Originality/valueThis conceptual study adds value by enhancing the understanding of sustainable project partnerships in HEIs through the adoption of concepts from open innovation, service management and relationship management research. It illuminates the significance of stakeholder engagement and experience, including the management of expectations, thereby supporting HEIs in effectively implementing sustainability initiatives.

The Political Economy of Variations in Energy Debt Financing by Two Chinese Policy Banks in Africa

ABSTRACTThis article examines the puzzle of why China's two policy banks, China Development Bank (CDB) and the Export‐Import Bank of China (Eximbank), have lending portfolios for power‐generation projects in Africa that have drastically different levels of carbon dioxide emissions. From the supplier side, Eximbank balances two imperatives: Beijing's ideational ambition as a new development provider to African recipients with sustainability commitments, and China's industrial goal to offshore non‐renewable capacity. In contrast, the CDB prioritizes its commercial interests, which results in the bank lending solely for coal projects. On the demand side, Eximbank's concessional capital has emerged as a second‐best option among international financial sources for renewable and hydropower generation projects. Conversely, CDB's market‐rate lending makes it the fiscal last resort for host countries seeking financial support for thermal‐power projects which are shunned by other financiers. This divergence can be understood through the polycentric development finance model, which captures the parallel decision‐making institutions governing Chinese energy financing in Africa. Specifically, the lending decisions of Eximbank are linked with institutionalized policy processes, translating priorities of Chinese and African state actors. Meanwhile, the loan origination processes of CDB are more independent of state actors, allowing greater autonomy for the financier to pursue commercial interests.

Combating HIV among youths in Sub-Saharan Africa through inclusive health education

The human immunodeficiency virus (HIV) epidemic among youths in Sub-Saharan Africa underscores the exigency for effective prevention education programs tailored to their needs. This article examines barriers hindering HIV prevention efforts for youths in the region and proposes strategies for developing more inclusive and impactful health education interventions. Despite the challenges faced by HIV-positive adolescents, comprehensive youth-friendly services remain limited. Impediments such as stigma, poverty, and lack of health-care infrastructure obstruct HIV prevention. Access to information and services, negative attitudes of service providers, and scarcity of youth programs present challenges. The article discusses approaches such as involving youth in program design, establishing community advisory boards, mobilizing community health workers, integrating services, engaging schools, employing gender-sensitive methods, and advocating supportive policies. These strategies aim to enhance cultural sensitivity, community engagement, and accessibility of education for all youths. Sustained commitment through ongoing funding, monitoring, capacity building, and multisectoral collaboration can empower youths with the knowledge and support needed to curb their long-term risk of HIV.

Drivers of green innovation and green acquisition: empirical evidence from the food and beverage industry

Purpose Green innovation and green acquisition are key green marketing strategies. This paper aims to explore and compare the drivers of green acquisition and green innovation strategies firms adopt. Moreover, the moderating role of top management team (TMT) sustainability commitment is investigated. Design/methodology/approach The research model used secondary data based on 1,565 firm-year observations in the beverage and food industry in the US. The two-stage control function approach was used for data analysis. Findings Media attention motivates firms to pursue both green innovation and green acquisition. The TMT sustainability commitment plays a pivotal moderating role. It strengthens the link between environmental regulation stringency and green innovation but weakens the impact of media attention on green acquisition. Practical implications Managers can leverage the study’s findings to guide sustainable marketing decisions in response to environmental regulations and media scrutiny. Policymakers and investors can encourage firms to adopt more sustainable practices, helping align corporate strategies with Sustainable Development Goals 9 and 12. Originality/value Though green innovation determinants are extensively studied, most studies rely on surveys or qualitative methods rather than secondary data. Also, as an alternative to developing in-house green technologies or products, the drivers of green acquisition remain unclear despite its growing prevalence. This study addresses both gaps in the sustainable marketing literature.

Brazil and regional fisheries management organizations - What is at stake?

This study compares Brazil's participation in two distinct Regional Fisheries Management Organizations (ICCAT and CCAMLR) from the mid-2000s to 2019 to reveal how domestic governance issues such as substitutability and regulatory capture shape its international negotiation strategies. By contrasting Brazil's active fishing role in ICCAT with its conservation-focused stance in CCAMLR, the study demonstrates how varying domestic interests influence the country’s international engagement and sustainability commitments. By analyzing primary and secondary sources, including government documents, international submissions, and reports from non-governmental organizations, this study offers insights into the complexities of fisheries management in Brazil. The findings reveal that Brazil's contributions to and stance on RFMOs are significantly shaped by internal challenges, including governance instability and insufficient fisheries data, which hinder the formulation of coherent and effective international fishery policies. This study highlights the need for improved governance framework, data reliability, and a balanced approach to environmental and economic objectives to enhance the sustainability of fishery management practices. It provides critical perspectives for policymakers, stakeholders, and researchers concerned with advancing sustainable fisheries governance in Brazil and similar global contexts.

Corporate sustainability commitment in the Middle East and North Africa region: Impact on innovation and firm performance

AbstractThis study examines the effects of corporate sustainability factors (CSFs)—specifically gender diversity, energy practices, and environmental practices—on innovation and their subsequent impact on firm performance in the Middle East and North Africa (MENA) region. By integrating Absorptive Capacity Theory, we explore how these CSFs drive innovation, contributing to broader sustainable development goals. We analyze the impact of innovation on firm performance using the resource‐based view (RBV). Utilizing secondary data from the World Bank Enterprise Survey (WBES), we employ a two‐stage instrumental variable regression (IV‐2SLS) to address endogeneity and establish causal relationships. Our findings reveal that stakeholder engagement through gender diversity, energy practices, and environmental practices significantly enhances innovation, which, in turn, drives firm performance. Diverse leadership fosters creativity and innovation, while energy‐efficient and environmentally sustainable practices reduce costs, improve brand reputation, and align with sustainable development goals. These insights underscore essential policy implications for promoting environmental policy, clean production, and sustainable innovation ecosystems. Encouraging MENA firms to engage stakeholders and adopt sustainable practices can drive economic prosperity and contribute to the United Nations Sustainable Development Goals (SDGs).

A literature review on corporate governance and ESG research: Emerging trends and future directions

Extant research emphasizes that corporate governance (CG) significantly influences environmental, social, and governance (ESG) outcomes. This paper undertakes a content analysis and reviews 91 academic articles published in 41 journals over the past 14 years (2010-2023). We examine the role of CG in ESG outcomes by focusing on CG themes, ESG indicators, theories, countries, and empirical methodologies used to address endogeneity. The findings show that several factors collectively impact ESG outcomes positively. Such factors include female directors, institutional investors, independent directors, CEO characteristics, directors' compensation, and sustainability committees. Relatedly, the findings also suggest that family ownership may potentially exert a detrimental effect on ESG performance. Despite the burgeoning evidence on CG and ESG outcomes, we highlight several understudied areas, such as directors' ESG expertise in specific ESG-related sectors and CEO tenure. Furthermore, we call for more research focusing on non-financial firms, particularly in European countries. Given the current studies' reliance on archival methodologies, we encourage future research to adopt diverse approaches, such as qualitative and mixed research methods. Finally, we discuss several research avenues, identify gaps in the literature, and outline a future research agenda.

A Strategic Roadmap for Corporate Excellence in AI

PRACTITIONER TAKEAWAYS: Companies can adopt this four-stage AI Proficiency Framework to develop organization-wide expertise in using AI tools. There are four stages of AI proficiency—Beginner, Intermediate, Proficient, and Expert—and each stage represents a significant leap in capability, organizational integration, and strategic impact. Transforming a company through AI requires sustained commitment, significant investment, and a willingness to reimagine the business through the lens of AI capabilities.

Exploring the synergy of corporate gender diversity, sustainability committee, and reporting ESG practices: An international evidence

This study delves into how gender diversity on the corporate board shapes the reporting of Environmental, Social, and Governance (ESG) practices. Besides, it examines the moderating role of a sustainability committee in the nexus between gender diversity and reporting of ESG practices. It analyzes an international sample of the S&P Global 1200 index from 2011 to 2022. The ESG reporting is based on the Refinitiv disclosure index of the firm ESG scores. The study utilizes various statistical models to provide precise empirical evidence, including fixed effects, a two-stage least squares (2SLS), and a generalized method of moments (GMM). The results demonstrate that disclosing ESG practices is a positive function of the percentages of corporate female board members and executive female directors. This suggests that companies with greater gender diversity disseminate more information about their ESG practices. Besides, a corporate sustainability committee strengthens the positive nexus between reporting ESG performance and corporate female board members and executive female directors. This underscores the moderating role of the sustainability committee in simplifying the nexus between gender diversity and reporting ESG practices. The results offer substantial implications for the leverage of gender diversity on ESG reporting. Policy-setters should actively support and promote greater corporate gender diversity, recognizing its pivotal role in fostering transparency. Additionally, a dedicated sustainability committee is crucial in enhancing the reporting of ESG performance and aligning business practices with sustainable development goals.

Innovating for sustainability in food and beverage companies: the role of governance and environmental factors in climate change mitigation

PurposeFocusing on the food and beverage (F&B) sectors, this study aims to identify combinations of external environmental factors (natural disasters and water stress) and internal corporate governance factors (corporate social responsibility [CSR] sustainability committee, board gender diversity and stakeholder engagement) that lead to the integration of climate change mitigation innovation and technologies.Design/methodology/approachA fuzzy set qualitative comparative analysis (fsQCA) was conducted on a global sample of 262 listed companies in the F&B sectors. Two additional analyses were performed for European and Asian companies.FindingsIn the three models, the presence of CSR sustainability committees and stakeholder engagement was crucial for achieving the integration of climate change mitigation innovation and technologies. The relevance of board gender diversity differs between the European and Asian models, highlighting potential regional influences on corporate climate innovation decisions. The combination of external and internal factors is the key to justifying different approaches to achieving climate innovation.Originality/valueThis study offers insights into the factors driving the integration of climate change mitigation innovation and technologies into company strategies. Related strategies must combine external and internal factors to enhance the climate resilience and competitiveness of F&B companies while reducing their environmental impact.

Exploring online health information quality criteria on social media: a mixed method approach

PurposeThis article outlines a research study that ranked health information quality criteria on social media from experts’ perspectives.MethodologyA mixed-method approach (qualitative-quantitative) used in current research. In the qualitative phase a literature review explored existing dimensions for evaluating social media content quality, focusing on identifying common dimensions and attributes. Furthermore, a quantitative method involving experts was utilized to rank the health information quality criteria for social media.ResultsThe findings indicated various dimensions of health information quality in the literature. Out of 17 criteria, accuracy, credibility, and reliability had the highest ranks, while originality, value-added, and amount of data had the lowest ranks, respectively, according to experts.ConclusionThe endeavor to bolster the dissemination of reliable health information on social media demands a sustained commitment to enhancing accountability, transparency, and accuracy, ensuring that users have access to information that is not only informative but also trustworthy.

What are the drivers behind Portuguese companies’ reporting on sustainable development goals?

Objective: This study explores how large Portuguese companies have started to integrate the SDGs into their non-financial reporting practices, and analyses some potential drivers of SDG reporting. Methodology: Standalone non-financial reports were collected from 2016 to 2022, resulting in a total of 161 reports from 41 companies. Through a content analysis of the non-financial reports, an index was developed to measure the level of SDG disclosure. Results: The results show that there is an increasing trend of reporting on the SDGs among large Portuguese companies, albeit at a slow and modest pace, mainly through sustainability reports. On average, Portuguese companies disclose on half of the 17 SDGs. In terms of the determinants of SDG reporting, listing, industry, adherence to the GRI framework and external assurance of reports by a Big4 firm were found to be determinants of SDG disclosure in our sample. Contrary to our expectations, ISO certification, sustainability committee and extended reporting are not significantly associated with the level of SDG disclosure by large Portuguese companies. Limitations: Our study has limitations, notably a small sample size. The SDG disclosure index we used only indicates whether information on SDGs is disclosed, without assessing content extent or quality, potentially limiting stakeholder value. Practical implications: Companies aiming to improve SDG disclosure should consider adopting the GRI framework or seeking assurance from a Big 4 firm. Additionally, regulators could use our findings when designing policies aimed at enhancing SDG reporting. Keywords: Sustainable Development Goals, 2030 Agenda, sustainability reporting, SDG reporting, Portugal.

Exploring the evolution of rotavirus vaccines and its impact on global public health

Rotavirus, a prevalent pathogen within the Reoviridae family, poses a significant threat to children, particularly infants and young children, causing gastroenteritis. High transmissibility and severe diarrhea lead to dehydration, severe infection, and death, especially in regions with limited resources and poor sanitation. Rotavirus infections spread through contaminated food, water, and fomites, primarily affecting developing countries due to inadequate sanitation standards. Vaccination has emerged as a crucial preventive strategy against rotavirus gastroenteritis, with the aim of reducing the global burden of the disease. The early rotavirus vaccines, exemplified by Rota-Shield, faced challenges such as safety concerns, emphasizing the importance of rigorous safety evaluation and post-marketing surveillance. Subsequent vaccines, Rotarix and RotaTeq, have shown efficacy and safety, significantly reducing rotavirus-related morbidity and mortality worldwide. The global implementation of rotavirus vaccination programs has expanded vaccine access, leading to a decrease in disease incidence and hospitalizations. Despite these achievements, challenges persist, such as hesitantness to apply the vaccine and disparities in vaccine access. Future research directions include the development of next-generation vaccines with greater coverage and the exploration of novel vaccine delivery strategies. A sustained commitment to research, infrastructure strengthening, and community involvement is essential to eliminate the burden of rotavirus disease worldwide. The objective of this review is to explore the evolution of rotavirus vaccines and impact on global public health.

Corporate social responsibility and climate change mitigation: Discovering the interaction role of green audit and sustainability committee

Corporate social responsibility and climate change mitigation: Discovering the interaction role of green audit and sustainability committee

Influencing physician distribution through education: a qualitative study on retention in Japan’s rural hospitals

BackgroundAddressing the shortage of healthcare professionals in rural Japan poses significant challenges. At Sanmu Medical Center, incorporating resident physicians into a general medicine training program has proved effective in retaining them as supervising physicians. This study aims to identify the key factors contributing to the success of such programs.MethodsWe used a qualitative research design to comprehensively understand the factors contributing to physician retention in regional community hospitals in areas with physician shortages. Interviews were conducted with four experienced physicians, including the center director, who participated in the general or family medicine training programs at Sanmu Medical Center. Using a semi-structured questionnaire, we explored the factors influencing physician retention in community-based hospitals experiencing shortages. Two physicians specializing in community medicine conducted a content analysis under the supervision of three experts in community-oriented medical education and qualitative research. This approach helped compare retention factors perceived by physicians and the center director.ResultsContent analysis revealed 10 categories and 47 subcategories. The analysis revealed that “Educational activity” and “Supervising physicians and guidance system” are crucial for physician retention in rural hospitals in Japan. The study highlighted key educational factors contributing to retention: engagement in educational activities led to personal and professional growth, creating a rewarding experience for the physicians. Furthermore, a structured supervising physician system provided essential guidance and mentorship, improving the educational environment. Diverse learning opportunities and protected learning times were identified as critical for fostering a sustainable commitment among physicians to work in rural settings. These findings contribute to existing literature by detailing how structured educational activities and mentorship programs in rural hospital settings can significantly impact physician retention.ConclusionsCommunity-based medical education programs that focus on diverse clinical settings, mentorship, and a supportive work environment can enhance physician retention in rural areas. By fostering such educational and professional environments, healthcare institutions can address physician maldistribution and improve care quality in underserved communities. Our study offers practical insights that can be replicated or adapted by other rural hospitals facing similar challenges. It offers targeted strategies to address the unique challenges faced by female physicians in rural healthcare settings.

Sustainable Mobility in the Century of Metropolises: Case Study of Greater London

The 21st century, known as the “metropolitan century”, saw urban populations exceed half the global populace. By 2035, emerging metropolises, particularly in Asia and Africa, highlight the urgent need for research on urban growth, demographics, and mobility’s role in sustainable development. The objective of this study is to explore the key aspects of mobility essential for sustaining metropolitan regions, with a focus on the case of Greater London. The research aims to understand, through interview analysis and urban theories, how mobility contributes to socio-spatial equity, connectivity, and integrated governance, highlighting the importance of sustainability—such as decarbonization and the promotion of non-motorized transport—in the context of global sustainable development commitments. This research, through a convergent analysis of interviewees’ responses, has identified thirty-one fundamental attributes to enhance our understanding of sustainable mobility. The results indicate that mobility is a key driver for socio-spatial equity, connectivity, and integrated governance within metropolitan regions; it also shows that successful infrastructure work necessarily calls for collaboration between different administrative levels. Finally, the imperative for sustainability in mobility—as exemplified by decarbonization and the encouragement of non-motorized transport—arises as an urgent element in ordering development at the urban scale vis-à-vis global sustainability commitments, such as SDG 11.

‘Social work transformed me’: narratives of fulfillment and lessons learned of retired social workers on their practice experience

ABSTRACT This study explores the retired Bicolano social workers’ practice experiences and wisdom, emphasising their significant contributions, fulfilment, and valuable lessons. Employing a qualitative approach, the researchers utilised in-depth interviews and thematic analysis to meet its objectives. The participants’ contributions to their practice include innovating systems for better service delivery, sustaining commitment and sense of service amidst complexities, and empowering co-workers through meaningful engagement and knowledge transfer. In terms of fulfilment, the participants experienced deepening self-awareness through service, preserving and demonstrating professional values and principles, and practicing self-care for sustained professional commitment. Additionally, the participants’ valuable lessons include capitalising on the ‘oragon’ spirit, embracing individual growth and transformations, and diversifying and strengthening social work competencies. The findings may serve as guiding principles for present and aspiring social workers, motivating them to approach their work with creativity, consciousness, and competence to make a lasting impact on individuals and society.