Sustainable Business

Drawing on data from a multi-year collaborative research project, this article offers insight into how remedy is conceptualised by business in responding to the reporting requirements set out in the Australian Modern Slavery Act 2018 (Cth). The article considers three key questions regarding the provision of remedy. First, do companies facilitate remediation, or report facilitating remediation? Second, which types of remedy are being provided most frequently, at least on paper? And third, to what degree are key stakeholders consulted in the formulation of remedies? The research indicates that the MSA does not facilitate effective remediation.

Purpose The purpse of this study is to examine sustainable technology development (STD) during the “Valley of Death” phase encountered by university startups undertaking intellectual property rights (IPR) commercialisation. Design/methodology/approach A comprehensive literature review was conducted after searching for relevant documents across multiple databases. Semi-structured interviews with university startup founders were also conducted as part of a qualitative case study. Findings This study resulted in two significant findings. First, the Valley of Death has been redefined in the specific context of IPR commercialisation by university startups. Second, the sustainable technology development framework (STDF) has been conceptualised to enhance the success rate of IPR commercialisation by university startups. The authors also identified three essential components of STD in the context of university startups: market development, technical efficiency and business sustainability. R...

In this research, we examine how big data analytics actually transforms raw consumer information into a roadmap for sustainable business growth. Our primary objective was to move past the usual focus on just selling more and instead look at how predictive models help a company stay resilient over the long haul. We used a systematic review methodology, pulling from a decade of secondary data and peer-reviewed studies to see how tools like machine learning are changing the game. We found that while high-tech algorithms like Random Forests are great at cutting down on wasted resources by sensing demand early, there's still a huge trust gap because of how invasive some data collection feels. One of our major findings is that the most successful businesses are those that treat data as a way to build a more efficient, humancentric model rather than just a way to spike quarterly profits. Regarding policy, we argue that regulators and managers need to focus more on algorithmic accountability to make sure these black box systems aren't just automating old biases. Ultimately, we conclude that for a business to truly grow in a sustainable way, it has to balance its data hunger with a real commitment to consumer privacy and ethical transparency.

Managing stakeholder expectations in corporate sustainability has become increasingly challenging as consumers grow skeptical of greenwashing, yet existing research offers limited insight into how message specificity can alleviate these concerns. Prior studies on corporate environmental communication often treat sustainability claims as homogeneous, overlooking how varying levels of informational detail influence perceptions of credibility and legitimacy. To address this gap, this study applies signaling and legitimacy theory to examine how varying levels of carbon label specificity shape consumer evaluations. Using a between-subjects experiment with 400 participants from New York State, four levels of carbon information specificity were examined. Results indicate that detailed carbon labels reduce perceptions of greenwashing and improve brand evaluations, with information specificity exerting a significant direct effect on both outcomes. The mediating role of carbon awareness was partial in that while carbon awareness did not significantly mediate the relationship between information specificity and greenwashing perceptions, it did mediate the relationship between information specificity and brand evaluations. Practical recommendations suggest that detailed, verifiable carbon labels should be prioritized over vague claims to mitigate perceptions of greenwashing and enhance brand evaluations.

Environmental, Social, and Governance (ESG) criteria have emerged over the past two decades as a dominant  framework  for  evaluating  corporate  sustainability,  stakeholder  accountability,  and  long-term  value  creation.  is  foundational  paper  systematically  examines  the  theoretical  origins,  definitional evolution, and empirical evidence underpinning ESG as a multidimensional governance construct.  Drawing  on  seminal  scholarship  in  corporate  social  responsibility  (CSR),  stakeholder  theory, agency theory, and institutional economics, the paper traces ESG's conceptual lineage from early  socially  responsible  investment  principles  through  its  institutionalization  in  global  reporting  standards and regulatory regimes. It critically interrogates the structure of each pillar, Environmental (E),  Social  (S),  and  Governance  (G),  identifying  areas  of  conceptual  strength,  measurement  a mbi g u it y, and normative contestation. e paper further examines ESG's growing integration into capital  markets,  highlighting  evidence  on  performance  linkages,  rating  divergence,  and  greenwashing    risks.    It    concludes    by    identifying    key    research    frontiers,    including    the reconceptualization of the social pillar, the challenges of ESG in emerging-market contexts, and the tension between disclosure-based compliance and substantive sustainability outcomes. e paper is intended  to  serve  as  a  conceptual  and  bibliographic  anchor  for  scholars  entering  or  deepening  engagement with the ESG research domain.

Purpose-Rewilding and de-extinction are strategies being adopted globally to address an urgent need for biodiversity protection and nature restoration. These strategies require immense funding to finance nature restoration and biodiversity enhancement, and forms of accounting and assurance are required to discharge accountability for the effective use of these funds. This study explores accounting, accountability, assurance, financing and governance for biodiversity protection and nature restoration, focusing on rewilding and deextinction. Design/methodology/approach-The study introduces a Special Issue of Accounting, Auditing and Accountability Journal devoted to "Accounting and Accountability for Rewilding, De-extinction and Biodiversity Protection" and portrays the contributions in this issue. We also present two case studies: the development of nature (biodiversity) credits by CreditNature to finance rewilding programmes, and the planned de-extinction of the woolly mammoth by Colossal Biosciences. Findings-There are two key findings. First, we suggest that accounting and finance be universally treated and portrayed as a unified discipline since new developments, such as the evolution of nature fintech through the creation of nature credits, are inextricably linked to the reporting of, and accounting for, these new forms of finance and their impact on nature and biodiversity. Second, we consider the Task Force for Nature-related Financial Disclosures (TNFD) to accelerate the growth of nature finance. This can be interpreted and portrayed as an emancipatory accounting framework, contributing to engendering the development of nature credits and other forms of extinction finance. Research limitations/implications-This investigation draws upon publicly available documents relating to the two cases. It lays the groundwork for further research on rewilding and de-extinction for proposing ways to increase the supply of private finance to meet the ever-growing demands for amelioration of the natural environment. Practical implications-The study demonstrates the potential for the TNFD and other related frameworks for biodiversity and nature accounting to act as an emancipatory force in developing the key fields we identify as vital for rewilding and de-extinction, consequently enhancing biodiversity protection and nature restoration. Social implications-Society is inextricably linked to nature. Species extinctions and biodiversity loss affect society, business and financial markets. Financing and accounting for rewilding and de-extinction are critical to the future protection and enhancement of biodiversity and to nature restoration globally. Originality/value-To the best of the authors' knowledge, this is the first paper to explore the accounting, accountability, finance and assurance aspects of rewilding and de-extinction.

FALA DO PRESIDENTE É com grande satisfação que apresentamos o Código de Conduta Alliance para que a nossa trajetória esteja atualizada aos movimentos da sociedade, ao crescimento da nossa empresa e aos diferentes perfis de profissionais que estão entre nós. Este documento foi elaborado com o objetivo de ser um guia prático, claro e acessível, para orientar nossas decisões conforme os princípios institucionais e os valores que defendemos, fortalecendo a confiança de todos os públicos que fazem a Alliance: colaboradores, clientes, sócios parceiros, e a toda sociedade. Mais do que um conjunto de regras e orientações, este Código representa o nosso compromisso coletivo com a integridade, fortalecendo nossos valores: agir certo, honrar os compromissos, entregar no Padrão Alliance, valorizar pessoas e gerenciar custos com disciplina. Esperamos que todos, independentemente do cargo, função ou tempo de empresa, conheçam, respeitem e ajam conforme os princípios aqui descritos. Nossos líderes, em especial, devem ser exemplo e inspiração, promovendo nossa cultura, humanidade, responsabilidade e conformidade. Agradeço o empenho e dedicação de todos e reforço que a construção de um ambiente ético, íntegro e respeitoso depende da contribuição de cada um de nós. Seguimos juntos, com responsabilidade e propósito, rumo a um futuro cada vez mais promissor.

Background: Environmental sustainability has become a major concern in the hospitality industry due to increasing environmental pressures, regulatory expectations, and growing awareness among stakeholders. The housekeeping department is one of the most resource-intensive areas in hotel operations, consuming significant amounts of water, energy, and chemical cleaning agents. Therefore, the adoption of green cleaning practices is essential for promoting sustainable hotel operations, particularly in rapidly expanding hospitality regions such as the Delhi National Capital Region (NCR). Objective: This study aimed to explore the green cleaning practices implemented in the housekeeping departments of selected star hotels in Delhi NCR. It sought to identify the types of environmentally sustainable practices adopted, examine the perceived benefits of green housekeeping, and understand the challenges faced in implementing these initiatives. Methodology: The study employed a qualitative research design to gain in-depth insights into sustainable housekeeping practices. Data were collected from housekeeping managers, supervisors, and operational staff working in selected star-category hotels in Delhi NCR using purposive sampling. Semi-structured, in-depth interviews were conducted to gather detailed information on green cleaning procedures, organizational support, and operational barriers. The collected data were analyzed using thematic analysis to identify recurring patterns, themes, and categories. Ethical considerations, including informed consent and confidentiality, were maintained throughout the study. Results: The findings revealed that most star hotels had initiated eco-friendly cleaning practices such as the use of biodegradable cleaning products, microfiber cleaning systems, water-saving techniques, and proper waste segregation. These initiatives were largely supported by management commitment and organizational sustainability policies. Key benefits included reduced environmental impact, improved health and safety for housekeeping staff, and enhanced brand image among environmentally conscious guests. However, the study also identified challenges that hindered full implementation, including high initial investment costs, limited staff training, and the absence of standardized sustainability guidelines across the industry. Conclusion: The study concludes that green cleaning practices play a significant role in promoting environmental sustainability and improving operational efficiency in hotel housekeeping departments. Although star hotels in Delhi NCR have made progress in adopting sustainable practices, further efforts are needed to overcome cost barriers, enhance staff training, and establish clear industry-wide sustainability standards. The findings provide practical insights for hotel managers and policymakers seeking to strengthen sustainable housekeeping initiatives..

The process of integrating sustainability into businesses and processes is still recent, both in startups, small and medium-sized companies and even multinationals. Sustainable business models became a phenomenon of global interest and Design Thinking has been increasingly used as a strategy to support this process. In this context, the aim of this article is to improve the understanding of how Design Thinking (DT) and its set of tools and methods contribute to the creation and innovation of sustainable business models (SBM). The analysis of frameworks indicates that the main methodologies linking Design Thinking and Sustainable Business Models are Workshops, Brainstorming, Co-creation and Prototyping. Also, approaches such as Circular Economy, Business Models and Product-Service System models are emerging as a means of enabling the collaborative consumption of products and services and with positive results for sustainable business. The analysis of the articles reveals that user-or...

Entrepreneurship is often theorized as a process of opportunity recognition, resource mobilization, and value creation. Yet entrepreneurial action also raises important ethical questions because opportunity pursuit can redistribute power, impose costs on stakeholders, and reshape the institutional conditions under which markets and communities operate. This research note argues that the ethical study of entrepreneurship should move beyond individual-level accounts of moral decision-making and toward a broader examination of openness, collaboration, ecosystem governance, and entrepreneurial capacity building. The note identifies several interrelated themes: the ethical ambiguity of entrepreneurial opportunity pursuit, the role of open strategy in stakeholder-centered innovation, the relational governance of entrepreneurial ecosystems, the importance of entrepreneurship education, and the use of cross-sector partnerships to address complex social problems. Together, these themes suggest that ethical entrepreneurship is not only a matter of founder intent, but also a function of how ventures, partnerships, and ecosystem's structure participation, accountability, learning, and value distribution.

O setor de serviços vem apresentando impactos econômicos significativos nos últimos anos. O contexto é favorável para o crescimento da área de design de serviços, a fim de melhorar a tomada de decisões do provedor de um serviço pelo ponto de vista de seus clientes. Esta pesquisa apresenta um estudo aplicado em uma academia de musculação sobre fluxogramas de processos e inovação em serviços orientado à melhoria das suas atividades. Explorando uma lacuna sobre recursos no diagrama Process Chain Network (PCN), esta pesquisa conclui que a combinação do diagrama PCN de Sampson (2015) com o quadro conceitual de características de serviços de Gallouj Weinstein (1997) simplifica a complexidade cognitiva do processo pela visualização de toda cadeia de serviço e alinha as expectativas dos provedores e usuários, pela análise dos recursos tangíveis, intangíveis e conhecimentos tácitos necessários para estrutura e representação visual de um serviço.

Sustainable Development Goals (SDGs) is a global action agreed by world leaders, including Indonesia, to end poverty, reduce inequality and protect the environment. SDGs aim to balance the 3Ps in business activities, namely planet, people, profit. With the balance of the 3Ps, it is expected to realize sustainability or business sustainability. Business sustainability is the dream of all entrepreneurs. The Global Reporting Initiative (GRI) is the most widely used sustainability reporting standard globally, providing comprehensive reporting guidelines for various business sectors. Indonesian SMEs go International! By making sustainability reporting in SMEs, it is hoped that it can improve the reputation of SMEs and support SMEs to go international. This community service activity was carried out with SME partner Bakery Glory in Surabaya in collaboration with the Melati Nusantara activity series. With the aim of accelerating the understanding of sustainable production to develop the po...

This study examines the emerging phenomenon of green-hushing in corporate sustainability communication, focusing on the ethical implications of selective disclosure and underreporting. While existing literature has largely emphasized greenwashing, recent evidence suggests that firms increasingly adopt risk-averse communication strategies by deliberately limiting sustainability disclosures. This study employs a scoping review methodology, guided by PRISMA-ScR, to map and synthesize peer-reviewed literature published between 2020 and 2026. The findings reveal that greenhushing is a strategically driven practice influenced by reputational risk, regulatory pressure, and stakeholder scrutiny. Firms often engage in partial disclosure, vague reporting, and omission of negative or measurable outcomes, thereby shaping stakeholder perceptions while minimizing exposure to criticism. The results further show that greenhushing varies across industries and institutional contexts, reflecting differences in regulatory environments and stakeholder expectations. The study also highlights significant ethical concerns, including reduced transparency, weakened accountability, and increased information asymmetry, which undermine stakeholder trust and decisionmaking. Theoretically, the study extends legitimacy, stakeholder, and signaling theories by introducing the concept of "muted signaling," where non-disclosure functions as a strategic communication tool. The study concludes that greenhushing represents a critical challenge in ESG communication, requiring improved disclosure standards, stronger regulatory oversight, and enhanced measurement frameworks. Future research is recommended to develop quantitative measures, explore crosscountry variations, and examine the long-term consequences of selective disclosure.

This study examines the emerging phenomenon of green-hushing in corporate sustainability communication, focusing on the ethical implications of selective disclosure and underreporting. While existing literature has largely emphasized greenwashing, recent evidence suggests that firms increasingly adopt risk-averse communication strategies by deliberately limiting sustainability disclosures. This study employs a scoping review methodology, guided by PRISMA-ScR, to map and synthesize peer-reviewed literature published between 2020 and 2026. The findings reveal that greenhushing is a strategically driven practice influenced by reputational risk, regulatory pressure, and stakeholder scrutiny. Firms often engage in partial disclosure, vague reporting, and omission of negative or measurable outcomes, thereby shaping stakeholder perceptions while minimizing exposure to criticism. The results further show that greenhushing varies across industries and institutional contexts, reflecting differences in regulatory environments and stakeholder expectations. The study also highlights significant ethical concerns, including reduced transparency, weakened accountability, and increased information asymmetry, which undermine stakeholder trust and decisionmaking. Theoretically, the study extends legitimacy, stakeholder, and signaling theories by introducing the concept of "muted signaling," where non-disclosure functions as a strategic communication tool. The study concludes that greenhushing represents a critical challenge in ESG communication, requiring improved disclosure standards, stronger regulatory oversight, and enhanced measurement frameworks. Future research is recommended to develop quantitative measures, explore cross-country variations, and examine the long-term consequences of selective disclosure.

Digital transformation (DT) increasingly shapes how organizations create value and how societies pursue inclusive development, yet the field still lacks a transparent map that links DT theorizing to social sustainability aims, specifically Sustainable Development Goals (SDGs) four (Quality Education) and 10 (Reduced Inequalities). Methodologically, the study integrates a theory agnostic, layered (core, periphery, and environment) organizational scaffold with a twin transition lens, a PRISMA guided review of 184 peer reviewed articles, semantic similarity scoring, and graph theoretic co-occurrence analysis to reveal how named DT theories travel together. We then coupled semantic similarity with network structure to map those theory configurations explicitly onto SDG 4 and SDG 10. The network is cohesive but asymmetrically weighted: technology, organization, and environment perspectives, capability-based views, and digital competence and justice frameworks act as integrative anchors, while communities align with technical, organizational, and integrative strands of DT. An environmental, social, and governance (ESG) oriented subnetwork highlights equity and inclusion lenses that connect most directly to education and reduced inequalities. The study makes two contributions: an evidence-based conceptual map that connects DT theorizing to education and equity, and a replicable synthesis pipeline that helps scholars, policy makers, and managers align digital investments and research agendas with theory clusters most germane to SDG 4 and SDG 10.

Esta obra busca trazer para reflexão a relação direta entre o ato de administrar e a aplicação de ações e práticas sustentáveis e da qualidade como forma eficiente de implantar uma gestão sustentável nas organizações.
Aqui, o leitor terá uma visão ampla da administração e como buscar a gestão sustentável. Contexto e ferramentas são discutidos de modo a dar subsídios tanto a organizações públicas como privadas.
Este livro representa uma base geral sobre essa temática tão imprescindível nos dias atuais nas organizações e no cotidiano de profissionais do setor. Traz alguns estudos de casos e indicação de recursos complementares para ilustrar alguns dos conceitos na prática.

La gerencia del talento humano y el desarrollo humano son dos amplias categorías teóricas que no se suelen estudiar de manera conjunta, tal vez por su complejidad intrínseca o por la diversidad de teóricos y posturas que se despliegan al respecto de cada una de ellas. Estas dos categorías se condensan en el ámbito organizacional; y es a través de las prácticas de gerencia del talento humano que se puede o no, generar y promover el desarrollo humano. Esta investigación pretendió reconocer en 10 empresas de Caldas y Quindío los tipos organizacionales o administrativos predominantes en ellas, partiendo de la teoría propuesta por Morgan (1990), para luego relacionar este tipo organizacional con el proceso de gerencia del talento humano y sus prácticas predominantes, para buscar la relación existente entre éstas y la generación de desarrollo humano de las personas en las organizaciones estudiadas. A través de entrevista estructurada aplicada a los gerentes o responsables de las áreas de talento humano en las 10 organizaciones seleccionadas, se realizó un análisis conceptual que permitió identificar que: a mayor evolución del tipo administrativo, mayor estructuración de la gerencia del talento humano, así mismo, a mayor estructuración de la gerencia del talento humano, mayor coherencia entre ésta y la generación de desarrollo humano. Administración, desarrollo humano, gerencia del talento humano, tipo organizacional, prácticas de gestión de talento humano.

The worldwide focus on sustainable corporate practices has increased the need for transparent and decision-relevant environmental, social, and governance (ESG) reporting. Sustainability accounting has emerged as a crucial mechanism to meet these demands by incorporating non-financial criteria into corporate reporting frameworks. This paper examines how sustainability accounting promotes ESG transparency, enhances stakeholder trust, and contributes to long-term corporate value. The primary research questions investigate the correlation between disclosure quality and stakeholder confidence, the relationship between transparency and financial performance, and the extent to which sustainability accounting enhances the reliability and comparability of financial reports. Secondary questions consider the role of regulatory frameworks, such as the GRI, SASB, CSRD, and California SB 253/261, as well as the organizational elements that support accurate disclosures. Findings from the literature suggest that sustainability accounting strengthens internal controls, enhances evidence-based metrics, and reduces the risk of greenwashing. Firms with stronger sustainability accounting capabilities tend to achieve higher ESG scores, greater investor confidence, and superior long-term performance. This study underscores sustainability accounting as a strategic tool for value creation, accountability, and ethical corporate governance.

This paper discusses how Green Transformational Leadership (GTL) and Green Human Resource Management (GHRM) can be used to enhance Employee Environmental Performance (EEP) in manufacturing sectors. Particularly, it examines how Green Commitment (GC) mediates these relationships and how Perceived Organizational Support moderates (POSE) these relationships. The research uses the Partial Least Squares Structural Equation Modeling (PLS-SEM) analysis to examine the data related to 402 employees in large manufacturing companies in Pakistan with more than 80 percent of them in the textile, food and beverages, and pharmaceuticals industries. The outcomes suggest that GTL and GHRM have a significant positive effect on EEP, and GC is a major mediator between the two. Besides, POSE was identified to mediate the association between GTL and EEP, indicating that organizational support strengthens the performance of green leadership. Nonetheless, POSE did not play a critical role in mediating the interaction between GHRM and EEP. The study has relevant implications to the organizations who want to enhance their environmental performance by harmonizing the leadership, HR practices, and organizational support with the sustainability objectives. The results provide feasible suggestions on how the HR and green leadership can be combined to inculcate a culture of sustainability, especially in the third world where green practices are yet to take root.

The main objective of this study is to identify how the relationship quality between consumers and mobile phone companies can influence electronic word of mouth. Accordingly, to achieve this research objective, the quantitative approach was adopted, and the needed information was collected by constructing a survey questionnaire method addressed to the target participants. The quantitative study was conducted, allowing for the collection of evidences in the customer provider relationship on client satisfaction, trust, and commitment as connected to electronic word of mouth. A total of 401 respondents completed consumer questionnaires. The results confirmed that, the more positive electronic word of mouth present within the consumer relationship, the more likely other individuals were to acquire services with that organization. The level of positive electronic word of mouth was correlated to the level of commitment to the brand held by the consumers and the level of trust in the company held by the consumers. In addition to that, a significant positive relationship exists between customers' satisfaction and electronic word of mouth. In light of these identified results, additional researches are necessary in order to more thoroughly explore the consumer business dynamic.

The paper explores how Green digital technologies (GDTs)-ERP systems, cloud, IoT, artificial intelligence, and big data analytics can be used to improve the quality of ESG disclosures of industrial listed companies in the Amman Stock Exchange (ASE). On the basis of institutional isomorphism theory, we examine the relationship between the coercive, mimetic and normative institutional pressures and adoption of green technology interaction on the sustainability reporting practices. On the basis of panel data of 30 ASE-listed industrial companies during the period of 20202024 (N = 146 firm-year observations), we use pooled OLS and random-effects frameworks characterized by strong clustering of standard errors. Findings show that Green Digital Technology Index has a positive and significant agreement with the ESG disclosure scores (0.019; 0.024; 2.486, p value 0.019; 2.507, p value 0.024), with adopting firms having an average score of 1.73 higher. Its impact has been the most significant to the environmental aspect (= 3.460, 0.074) = 0.074. Although institutional pressures fail to modulate the GDT-disclosure relationship, mediation analysis shows that institutional pressure is also a powerful predictor of GDT adoption (0.098, p 0.100), indicating that institutional forces play the role through technology adoption. The quality of disclosure has a negative relationship with CEO duality (-4.863, p < 0.001). The results validate the assumption that the green digital technologies are a transmission mechanism where institutional pressures are converted to an enhancement of sustainability disclosure in the emerging markets.

This study examines how economic performance, social well-being, and environmental sustainability jointly shape resilient growth within an Economy Society-Environment (ESE) nexus framework. Using cross-national secondary data comprising 200 country-year observations drawn from multiple countries and years, analyzed as a pooled cross-sectional dataset, standardized composite indices were constructed for each dimension, and regression-based path and mediation analyses were employed to estimate direct and indirect relationships. A preliminary covariance-based Structural Equation Model yielded poor global
fit (CFI = 0.640; RMSEA = 0.303) owing to multicollinearity and macro-level
heterogeneity, a recognized limitation in cross-national sustainability research (Henseler et al., 2016), and regression-based modeling was adopted accordingly. Results show that economic performance positively influences social well-being and environmental sustainability but does not directly predict resilient growth once mediation pathways are controlled. Social well-being emerges as the dominant mediating channel (indirect β = 0.128, p = 0.036; SOC → RES β = 0.871, p < 0.001), while environmental sustainability plays a supplementary role. These findings challenge growth-centric models of resilience and identify social well-being as the primary mechanism through which economic gains translate into systemic resilience. The study’s cross-sectional design limits causal inference, findings should be interpreted as structural associations rather than directional causal claims. The study contributes an empirically grounded ESE Nexus Model that quantifies triadic mediation dynamics, advancing the nexus literature and informing integrated development policy under conditions of systemic risk.

ABSTRACT: The rapid adoption of artificial intelligence (AI) in entrepreneurial ventures has raised critical
questions regarding trust, transparency, and ethical responsibility. Although AI has the potential to innovate
and enhance the efficiency of the operations, the stakeholders tend to develop hesitancy due to the fear of
making unethical decisions, misusing data, and accountability. This study investigates the influence of AI
governance practices on entrepreneurial trust outcomes, with the overarching objective of understanding how
ethical guidelines, data privacy and protection policies, algorithmic transparency, regulatory compliance, and
accountability systems collectively shape stakeholder confidence in AI-driven ventures. The study is based on
a qualitative and conceptual approach that uses the secondary sources of data, such as academic journals, books,
and historical evaluations and industry reports to generalize theoretical and empirical knowledge. The analysis
points to the fact that the integrated governance mechanisms play a crucial role in the promotion of trust due
to the ethical practice, data protecting, the straightforward decision-making procedure, and accountability. Key
recommendations include the adoption of comprehensive AI governance frameworks by managers and
entrepreneurs, development of regulatory guidelines by policymakers, and continuous stakeholder engagement
to reinforce credibility and legitimacy. The study concludes that AI governance is both a strategic and ethical
imperative for sustainable entrepreneurial success. Limitations Limitations Reliance on secondary data might
be limiting since it might fail to provide a contextual difference between industries and geographies.
KEYWORDS: Artificial intelligence, AI governance, ethical guidelines, data privacy, algorithmic
transparency, regulatory compliance, entrepreneurial trust.

While the current literature generally assumes that implementing sustainable business practices (SBPs) will lead to improved wellbeing and positive outcomes, relatively little research has explored the potential tensions and conflicts that SBPs may cause in multi-actor networks. To address this issue, we conduct a qualitative multiple case study in a regional business network, including interviews with 43 managers in 17 firms in different industries. The findings of this study identify four types of tensions (economic, structural, psychological, and behavioral) that tend to emerge when firms implement SBPs in networks, and illustrate how different stakeholders (implementers, suppliers, customers, other network partners) perceive them. Overall, this study contributes to the current literature by highlighting the underexplored "dark side" of sustainability, and illuminating how organizational decisions aiming at improving collective wellbeing can also lead to tensions and conflicts. For managers, this study offers insights into how to anticipate, manage and mitigate potential tensions that might arise in business networks when one stakeholder decides to implement a SBP.

Dengan bantuan teori sosial Niklas Luhmann, kita dapat menegaskan bahwa masyarakat adalah totalitas komunikasi atas sistem psikis, atau, diungkapkan dalam bahasa teori ontologis Nicolai Hartmann, lapisan eksistensi intelektual-intelektual di atas lapisan psikis keberadaan. Melalui kecerdasan buatan dan platform dunia maya, sebagian besar komunikasi orang telah ditransfer ke platform dunia maya (Facebook, Google, X, Tik-tok, dll.) dari ruang fisik, dan komunikasi sosial, dengan demikian masyarakat menjadi dua terorganisir. Namun, platform dunia maya tidak hanya melengkapi dan mengadopsi komunikasi ruang fisik, tetapi juga melipatgandakannya dengan membuat komunikasi individu jauh lebih mudah. Dengan kata lain, jika masyarakat adalah totalitas komunikasi, maka ledakan kepadatan komunikasi juga telah terjadi, dan bahkan lebih banyak kondensasi, itu telah terjadi sejak pergantian milenium dalam masyarakat saat ini. Dan ini memengaruhi segalanya dan mengubahnya dibandingkan dengan cara kerjanya sejauh ini. Saya telah berurusan dengan pergeseran aktivitas sosial dari ruang fisik ke ruang siber dan platform dunia maya selama bertahun-tahun, tetapi sejauh ini saya telah memahaminya berarti bahwa apa yang telah terjadi dalam interaksi langsung dan tatap muka di ruang fisik sekarang sebagian besar dilakukan melalui platform dunia maya. Dengan contoh saya sendiri, saya samar-samar tahu bahwa dalam kondisi ruang fisik yang sebelumnya sulit, saya hanya melakukan sebagian kecil dari komunikasi, dibandingkan dengan fakta bahwa saat ini bahkan email per jam dan lusinan diskusi Facebook, pencarian google, dan mengajukan pertanyaan dalam mode AI Google meningkatkan komunikasi harian saya di dunia maya menjadi lebih dari seratus sehari. Dan ini juga terjadi pada orang lain, dan dengan ini, kepadatan komunikasi di tingkat sosial di atas individu berlipat ganda dibandingkan sebelumnya. Hal ini semakin bisa disebut ledakan kepadatan masyarakat komunikasi. Saya memperhatikan fenomena ini sehubungan dengan pemilihan parlemen Hongaria terakhir, karena proporsi pemilih di sini adalah 65-70% selama 36 tahun, dan bahkan dalam kasus persaingan dramatis yang jarang terjadi, hanya naik menjadi 71% menurut pengalaman di bawah usia 36 tahun. Meski kembali ada persaingan dramatis dalam kampanye, berdasarkan pengalaman sejauh ini, semua ahli memprediksi maksimal 72%. Sebagai perbandingan, jumlah ini telah menjadi hampir 80%, dan lapisan pemilih muda yang sama sekali baru juga muncul di kotak suara, sementara sebelumnya tidak lebih dari 20-30% dari kelompok usia ini memilih. Dan ini benar-benar membalikkan tingkat pemungutan suara dari kubu politik. Platform dunia maya telah memungkinkan untuk terus menjangkau kaum muda dan melibatkan mereka dalam komunikasi sosial, dan sejak smartphone sejak sekitar 2016, setiap anak muda telah berkomunikasi di salah satu platform selama berjam-jam sehari. Sejak kubu politik yang menggantikan pemerintah kini mampu menyebarkan pembaharuan yang

Traditional Mudmee silk weaving in Northeast Thailand faces critical knowledge transmission challenges as master artisans age without systematic knowledge transfer to younger generations. This research investigates how knowledge management frameworks, that integrate with contemporary exhibition design can effectively preserve and transmit endangered craft heritage while supporting community development. The study employs the SECI (Socialization, Externalization, Combination, Internalization) knowledge conversion model (Nonaka & Takeuchi, 2019) to systematically transform tacit weaving knowledge into explicit, accessible formats. Through qualitative methodology comprising in-depth interviews with 10 master of exhibition design and fabrics, field surveys across 3 weaving communities in Khon Kaen Province, and employing data derived from stakeholder questionnaires, encompassing youth, designers, and members of the general public, this research develops a comprehensive exhibition design framework that bridges traditional knowledge with contemporary learning approaches. Replicable Framework: The developed five-component exhibition framework comprising immersive knowledge zones, digital archive integration, technology-enhanced learning, multi-sensory engagement, and community co-creation spaces provides a systematic model applicable to endangered craft traditions beyond Mudmee silk weaving. The framework' s emphasis on community voice, authentic representation, contemporary relevance demonstration, and partnership-based resource mobilization offers practical guidance for heritage practitioners, museum professionals, and cultural policymakers This research establishes that exhibition design, when grounded in systematic knowledge management, community participation, and contemporary learning theory, constitutes a powerful tool for intangible heritage preservation. The study contributes theoretical advancement in applying organizational knowledge management frameworks to cultural heritage contexts while providing evidence-based practical solutions for communities worldwide facing traditional knowledge transmission challenges.

The construction industry stands at a pivotal inflection point. Long characterised by fragmented workflows, cost overruns, schedule delays, and labour shortages, construction globally contributes approximately 13% of world GDP yet has seen productivity growth of less than 1% per annum over the past two decades-compared to 2.8% for the broader economy. Artificial Intelligence (AI) offers transformative potential to reverse this trend. This paper examines how AI can be deployed across every phase of construction-from feasibility through to demolition-across the three primary sectors: Residential, Commercial, and Infrastructure. It explores the implications for individual professions and trades, identifies the barriers and challenges that must be overcome, and sets out a vision for making AI genuinely inclusive within the built environment industry. Key findings include: AI-powered design tools can reduce design iteration time by up to 70%; predictive safety systems have demonstrated reductions in on-site incidents of up to 50% in pilot projects; AI-driven procurement platforms can cut material waste by 20-30%; and digital twin technologies are extending asset lifecycles and reducing operational costs by 15-25%. These are not distant possibilities-they are deployments happening in leading firms today. However, adoption is not without challenge. The industry faces data fragmentation, workforce skills gaps, regulatory ambiguity, and cultural resistance. This paper addresses each of these directly, providing practical pathways for construction professionals to engage with AI in ways that are equitable, sustainable, and commercially viable.

This study examines the strategic balance between research and development (R&D) investment, risk management practices, regulatory compliance, and strategic partnerships in their contributions to overall startup success. Based on a cross-sectional analysis of 30 environmental technology startups, the work employs multiple regression modeling and structural equation modeling (SEM) to examine how these factors converge to impact either innovation performance or market performance. The results suggest that an increase in R&D expenditure enhances product commercialization, but it is effective only when accompanied by structured risk assessment frameworks. Startups in the sample invested an average of 18.4% of their revenue in R&D and conducted 4.2 structured risk assessments annually. Startups implementing compliance strategies from the start tend to obtain regulatory approvals sooner, incur lower certification costs, and enjoy heightened financial stability. Proactive compliance reduced certification costs by $15,000 and shortened certification time by 3.5 months. Startups with strong partnerships achieved a 22% higher resource allocation efficiency and 15% greater market expansion. These results have significant implications for startup founders, investors, and policymakers, emphasizing the need for balanced innovation strategies that align financial, regulatory, and strategic considerations.

The ready-made garment industry of Bangladesh is one of the largest formal manufacturing sectors. It has played a key role in the country's process of industrialisation, empowerment of women, export oriented development and growth. Workers from poor socio-economic backgrounds are working in the garment industry. Their health, safety and working conditions are very poor and not protected. There is a lack of regular inspection and compliance with local law in buildings and factories. This led to the collapse of the eight story Rana Plaza building in the capital Dhaka on the 24th of April 2013, "killing 1,100 workers and 2,500 injured" 2 . The main aim of the study is to assess the impact of Rana Plaza Tragedy, where RMG workers make garments for multinational brands of Australia, Europe and USA, and the advantage which took these companies of the absence of labour laws, workplace health and safety standards, building standards, long working hours and low wages in Bangladesh. The study used both primary and secondary data including related case studies. The practical application of the study is to develop formal ethical, labour-law, health and safety standards for a factory worker; construction; institutions and courts for monitoring the supplier's behaviour onshore and large multinational firms offshore. The study recommends to protect the rights of women workers who are sowing garments for the fashion conscious consumers from the developed countries. Future research will explore inclusive growth for workers and how to stimulate inclusive sustainable business for export led garment industry.

The increasing focus on environmental sustainability has prompted organizations, especially in the IT sector, to incorporate Green Human Resource (HR) practices into their operations. This study, titled "Driving Sustainable Growth through Green HR Practices: Enhancing Employee Engagement and Retention in the IT Sector," aims to explore how green HR initiatives contribute to improved employee engagement and retention, which ultimately supports long-term organizational sustainability. The research utilizes a mixed-methods approach, combining both quantitative and qualitative methods to gather comprehensive insights. Primary data is collected through a structured questionnaire distributed to IT professionals selected via non-probability purposive sampling. The questionnaire measures essential variables, such as environmental training, green recruitment and selection, green performance appraisal, and green rewards, alongside indicators of employee engagement and retention. To analyze the data, various statistical tools are employed, including descriptive analysis, correlation analysis, t-tests, ANOVA, and regression analysis, to assess relationships and identify significant variations among the variables. Additionally, qualitative interviews are conducted with HR managers to validate the findings and gain deeper insights into green HR implementation strategies. The study is supported by an extensive review of secondary data from academic journals, corporate sustainability reports. The findings are expected to demonstrate a strong positive correlation between green HR practices and employee engagement and retention, highlighting the vital role these practices play in enhancing workplace commitment and advancing organizational environmental goals. This research offers practical recommendations for IT firms to integrate sustainability into their HR functions, fostering a greener, more engaged, and loyal workforce for sustainable growth in the future.

Crowdfunding is increasingly used to finance sustainable engineering and social infrastructure, yet practitioners lack an audit-ready way to link funding model choice with governance, verification, and post-campaign stewardship. This viewpoint paper proposes a design-governance framework that matches reward, donation, equity, and debt crowdfunding to project attributes (technology readiness, cash-flow profile, and risk allocation) and embeds measurable controls for compliance, transparency, and engagement. We operationalize three indices for implementation and third-party assurance: Regulatory Compliance Score (RCS), a weighted checklist score (0-100) based on jurisdiction-specific obligations (e.g., KYC/AML, securities rules, tax treatment, data protection, and charity/fundraising constraints) and the presence of required evidence artifacts; Transparency and Accountability Index (TAI), a disclosure-and-assurance score capturing completeness, traceability, and independent verification readiness; and Engagement Continuity Index (ECI), computed from post-campaign participation cadence, contributor retention, response-time/service levels, and delivery of stewardship commitments. The framework provides heuristic decision rules (e.g., rewards for mid-TRL prototyping, equity for scale-up, debt for stable cash-flow retrofits) together with boundary conditions and exceptions driven by regulation, platform constraints, and verification cost. The result is a concise, decision-useful workflow for municipalities and engineering teams to deploy participatory finance without sacrificing rigor or credibility.

Purpose The food industry is a well-established and complex industry. New entrants attempting to penetrate it via the commercialization of a new technological innovation could face high uncertainty and constraints. The capability to innovate through collaboration and to identify suitable strategies and innovative business models (BMs) can be particularly important for bringing a technological innovation to this market. However, although the potential for these capabilities has been advocated, we still lack a complete understanding of how new ventures could support the technology commercialization process via the development of BMs. The paper aims to discuss these issues. Design/methodology/approach To address this gap, this paper builds a conceptual framework that knits together the different bodies of extant literature (i.e. entrepreneurship, strategy and innovation) to analyze the BM innovation processes associated with the exploitation of emerging technologies; determines the sui...

This study assesses the digital knowledge, skills, and attitudes of Micro, Small, and Medium Enterprises (MSMEs) entrepreneurs and examines their role in enhancing e-commerce competitiveness toward sustainable business growth. Using a descriptive qualitative research design, data were collected through semi-structured interviews with 15 purposively selected MSME entrepreneurs in Sta. Mesa, Manila, and is supported by relevant secondary literature. Thematic analysis revealed that MSME entrepreneurs possess multidimensional digital knowledge encompassing technical proficiency, strategic application, ethical awareness, and financial digital literacy, which enables efficient operations and informed decision-making. Strong digital skills in communication, digital marketing, analytics, problem-solving, and collaboration further support operational resilience and evidence-based strategies in online markets. Moreover, positive digital attitudes characterized by adaptability, growth orientation, ethical conduct, workforce readiness, and resilience facilitate effective technology adoption and sustained competitiveness. The findings indicate that e-commerce success and sustainability among MSMEs are not driven by technology alone but by the synergistic integration of digital knowledge, skills, and attitudes. The study underscores the need for targeted capacity-building programs and policy interventions to strengthen holistic digital competencies among MSME entrepreneurs.

The eco-rating scheme, a certification initiative for the tourism sector has existed in Kenya since the year 2003 when eco-labels were awarded to the first five tourism accommodation facilities. Since then, interest in certification by tourism facilities has been increasing with close to sixty (60) tourism facilities having received various levels of awards by mid 2012. As with many certification schemes, the eco-rating scheme uses a composite criteria comprising environmental, socioeconomic and cultural indicators in assessing whether a tourism facility qualifies for an eco-label award. In many certification schemes, the environmental criterion is better known and has received much more analysis compared to the economic, social and cultural criteria. This paper examines how destination level communities have benefitted from the eco-certification initiative in Kenya by looking at how economic, social and cultural factors are considered in ecotourism practices of a certified ecotourism facility. The study finds that there are ecotourism operators with a genuine interest in working with local communities to improve their lot. Secondly there are real and tangible benefits that local people derive from ecotourism practices that serve as a motivation for their involvement in tourism endeavours. The study also suggests that local people's participation in ecotourism enhances interest in conservation of nature and culture as well as promoting development at the destination level.

The eco-rating scheme, a certification initiative for the tourism sector has existed in Kenya since the year 2003 when eco-labels were awarded to the first five tourism accommodation facilities. Since then, interest in certification by tourism facilities has been increasing with close to sixty (60) tourism facilities having received various levels of awards by mid 2012. As with many certification schemes, the eco-rating scheme uses a composite criteria comprising environmental, socioeconomic and cultural indicators in assessing whether a tourism facility qualifies for an eco-label award. In many certification schemes, the environmental criterion is better known and has received much more analysis compared to the economic, social and cultural criteria. This paper examines how destination level communities have benefitted from the eco-certification initiative in Kenya by looking at how economic, social and cultural factors are considered in ecotourism practices of a certified ecotourism facility. The study finds that there are ecotourism operators with a genuine interest in working with local communities to improve their lot. Secondly there are real and tangible benefits that local people derive from ecotourism practices that serve as a motivation for their involvement in tourism endeavours. The study also suggests that local people's participation in ecotourism enhances interest in conservation of nature and culture as well as promoting development at the destination level.

The eco-rating scheme, a certification initiative for the tourism sector has existed in Kenya since the year 2003 when eco-labels were awarded to the first five tourism accommodation facilities. Since then, interest in certification by tourism facilities has been increasing with close to sixty (60) tourism facilities having received various levels of awards by mid 2012. As with many certification schemes, the eco-rating scheme uses a composite criteria comprising environmental, socioeconomic and cultural indicators in assessing whether a tourism facility qualifies for an eco-label award. In many certification schemes, the environmental criterion is better known and has received much more analysis compared to the economic, social and cultural criteria. This paper examines how destination level communities have benefitted from the eco-certification initiative in Kenya by looking at how economic, social and cultural factors are considered in ecotourism practices of a certified ecotouri...

The paper examines the drivers of investment in biodiversity protection by corporations in a country like Pakistan, whose economy is severely reliant on its rapidly deteriorating natural capital. Based on the integration of natural capital, stakeholder, and institutional theories, this paper modeled a modified mediated effect with external drivers like institutional drivers, market drivers, and physical risk drivers affecting investment, wherein the mediational effect is absorptive capacity, and this model is modified by its interplay with perceived policy quality. Based on primary data collected through surveys on 300 enterprises and other secondary data, this paper used hierarchical regression and path analysis. The paper finds institutional drivers, market drivers, and physical risk drivers to be strong predictors, but absorptive capacity acts as the strongest direct driver. Most importantly, absorptive capacity strongly mediates every external driver and further enhances the role of pressures from institutions. Moreover, perceived policy quality further weakens the pressure of markets for better investment accruals. The model accounts for 63% of the variation in biodiversity investment made by businesses. Results show that non-performance in external pressure but in internal capacity to absorb it in an unpredictable policy environment is the major challenge. The conclusion implies that private finance mobilization for nature-positive investment in the transitional period of climate change calls for a twofold approach of stronger in-house ESG structuring in businesses and an incentivized policy system lining up proper returns for businesses to stem private finance for environmental conservation in Pakistan.

This study aimed to determine the application of green human resource management at Hotel Le Morgane, France, and to analyze the hotel's environmental performance through the application of green human resource management. The method used is descriptive statistics by distributing questionnaires to 42 employees. Data collection methods used in this study were observation, a document study, a literature study, interviews, and questionnaires. The results of study indicate that green human resources application at Hotel Le Morgane starts with Green Recruitment and Selection, Green Training and Development, Green Performance Assessment, and Green Reward and Compensation. The hotel needs to pay attention to environmental performance indicators in practices carried out by human resources.

The article deals with the overall strategic perspectives of business, technology and innovation management models for sustainable development (SD). Radical changes introduced by new technological breakthroughs and innovation in the light of social, economic and ecological impacts and goals urgently call for new business and technology models and solutions. The new goals and principles of SD highly influence the establishment of a fresh business philosophy with new dimensions. In this article we present a framework that describes the essential relations and new business and technology models. The research results presented contribute to the theoretical background for creating more sustainable business and technology solutions in practice.

Africa is a home to over 2,000 languages, making it the most linguistically diverse continent in the world. Yet, most mainstream AI systems have historically been trained on high resource languages such as English, Chinese, Spanish and French.

Multinational enterprises (MNEs) are increasingly central to development trajectories in emerging economies through foreign direct investment (FDI) and corporate social responsibility (CSR). Despite rising CSR expenditures in countries such as Nigeria and India, progress towards several Sustainable Development Goals (SDGs) remains uneven, raising concerns regarding the effectiveness of prevailing CSR approaches. This study examines how MNE-led CSR initiatives can be more effectively aligned with national innovation systems (NIS) to enhance sustainable development outcomes. Adopting a qualitative, theory-driven content analysis of academic literature, policy documents, and secondary CSR datasets, the study finds that CSR activities are often implemented as fragmented philanthropic interventions, with weak institutional linkages to local innovation systems, skills formation, and technology diffusion mechanisms. This constrains their potential long-term contribution to SDG achievement. By conceptualizing CSR as an institutional component of national innovation systems rather than a standalone corporate obligation, the paper advances a CSR–SDG–NIS integration perspective. The study contributes to international business and development scholarship by clarifying how MNEs can move beyond symbolic or project-based CSR towards innovation-driven, measurable, and systemically embedded contributions to the 2030 Sustainable Development Agenda.

Ciudad Juárez desempeña un papel fundamental en el crecimiento económico del país. Su modelo de desarrollo se centra en una industria maquiladora atraída por su ubicación estratégica, el acceso a una amplia fuerza de trabajo y una sólida infraestructura logística. Sin embargo, este enfoque, centrado principalmente en ventajas comparativas, presenta debilidades, tales como: condiciones laborales precarias, desigualdad social, falta de servicios esenciales y vulneración de derechos. Ante este panorama, surge la necesidad de transitar hacia un modelo de competitividad sistémica, en el que los derechos humanos sean la base del desarrollo económico y social.

Bu calisma, literatur taramasi ve teori temelli kaynaklara dayanarak teknoloji ve yenilik yonetimi ile sosyal sorumluluk arasindaki iliskiyi arastirmayi hedeflemektedir. Gunumuzde, isletmelerin ortaya cikisi teknoloji ve uygulamalari ile direkt olarak sekillenmekte ve yonlendirilmektedir. Gunumuzun surekli degisen is dunyasinda, degisiklik yapmak riskli bir surectir ve yenilik, kuruluslarin rekabet edebilmeleri icin itici bir guctur. Sosyal (acidan) sorumlu olabilmek ve rekabet avantaji elde etmek icin, isletmelerin degisime acik ve teknolojiyi yonetebiliyor olmalari gerekir. Referanslarin buyuk bir bolumu yenilik, teknoloji ve bunlarin yonetimi, sosyal ve kurumsal sorumluluk (CSR) ile bunlarin yararlariyla ilgili konulari ele alan literatur olmustur

This study looks at how disruptive innovation and visionary leadership work together to transform businesses in Nigeria's economy in a sustainable way. Although both concepts have been thoroughly examined independently, little is known about how well they work together to encourage sustainability-focused change in emerging markets. Utilizing survey data from 260 mid- and senior-level managers in the manufacturing, energy, and technology industries, a quantitative descriptive correlational design was chosen. Sectoral balance was guaranteed by stratified random sampling, and
multiple regression and correlation analysis were used to examine the data. Results reveal strong
positive correlations between visionary leadership and sustainable transformation (r = 0.97), as well
as disruptive innovation and sustainability outcomes (r = 0.96). Both were found to be significant
predictors by regression analysis, with disruptive innovation (β = 0.68) having a marginally stronger
effect than visionary leadership (β = 0.55). By showing how leadership vision and innovation adoption
interact to drive sustainability outcomes, the study theoretically advances the theories of
transformational leadership and innovation diffusion. In practice, it offers a framework that enables
Nigerian companies to integrate sustainability into long-term business transformation by coordinating
innovative strategies with visionary leadership. Policymakers, business strategists, and practitioners
of leadership development in emerging economies should take note of the findings.

Development of Micro, Small, and Medium Enterprises (MSMEs) must be carried out. One of the important factors in developing a business is carrying out good and focused business planning. One of the factors that makes it difficult for MSMEs to develop is the lack of a well-planned business plan. Having a sustainable business is certainly the dream of every business person. The reason is, currently there are many risks that can threaten business continuity. Carrying out community service activities in a post-pandemic period like this is very challenging for our implementing team. We also adapt the form of activity to the needs and desires of MSME players who are hungry for information regarding the preparation of business plans that can support business success with the aim of being able to have an advantage in business competition after the pandemic, which of course will result in changes in business activities. By preparing a business plan based on green management which has become a trend among business drivers in a well-planned and well-planned manner, improving the performance and sustainability of MSME businesses can be possible. It is hoped that this socialization will make it easier for MSMEs, especially those in the Marunda Flats, Marunda Village, Cilincing District, North Jakarta. to be able to make the business competitive and sustainable.

The Ganges River, a crucial water source for millions in India, is one of the most polluted in the world, with significant contamination attributed to industrial effluents, particularly from the textile industries in Varanasi and Kanpur. For decades, many textile business owners in these cities have resisted adopting environmentally sustainable practices, influenced by the cultural belief that the river can self-purify. This resistance has hindered efforts by environmental scientists and policymakers to address pollution. However, recent shifts in societal attitudes, especially among younger generations, indicate a growing recognition of the need for environmental stewardship. This study explores the perspectives of textile entrepreneurs from three generational cohorts — Boomers, Millennials, and Gen Z — based in Varanasi and Kanpur, focusing on their roles in adopting sustainable practices to restore the Ganges and mitigate environmental degradation. A qualitative approach was used, involving focus group interviews with 12 participants, four from each cohort. Thematic analysis revealed three key findings: (1) Gen Z and Millennials demonstrated greater environmental awareness, influenced by scientific research, while Boomers prioritized traditional practices; (2) younger entrepreneurs connected pollution reduction with cultural respect for the Ganges, whereas Boomers remained focused on business goals; and (3) while both younger and older entrepreneurs recognized the importance of sustainability, younger entrepreneurs were more proactive in integrating eco-friendly practices into their business models. These findings suggest a generational shift toward environmental responsibility, with younger entrepreneurs more likely to adopt sustainable practices, potentially transforming the textile industry's impact on the Ganges.

Artificial Intelligence (AI) is reshaping global communication, education, and cultural expression, yet its current models often reinforce algorithmic biases that marginalize African languages and cultural identities. Rooted in Western epistemologies, many AI systems fail to account for the linguistic diversity and socio-cultural realities of African communities. This paper examines how these biases emerge and how decolonizing strategies-centered on participatory design, ethical data practices, and community-based innovation-can reorient AI toward inclusivity and justice. Drawing on a thematic review of African-led AI initiatives such as Masakhane, Lanfrica, and the Ghana NLP Landscape project, the study explores efforts to build corpora, promote indigenous language processing, and integrate cultural knowledge into machine learning systems. The paper employs a critical literature synthesis and case-based analysis to highlight both the promise and challenges of AI-driven language and culture preservation. Key obstacles include the lack of digitized resources, limited local infrastructure, and continued reliance on Westerndominated datasets. Nevertheless, emerging projects illustrate the transformative potential of AI when developed in collaboration with African linguists, communities, and technologists. These efforts foreground indigenous epistemologies and demonstrate that AI can serve as a tool for cultural resurgence rather than erasure. Ultimately, the paper contributes to ongoing debates about algorithmic fairness, ethical AI design, and the imperative to protect Africa's linguistic and cultural heritage in the digital age.

Este artigo abordará a importância de um planejamento integrado de negócios ou (S&OP) planejamento operacional de vendas avançado, seus benefícios, obstáculos e impactos na Cadeia de Suprimentos. A Cadeia de Suprimentos cujos primeiros conceitos foram definidos em 1961 por Jay Forrester, foi consolidada pelos resultados alcançados pela introdução de diversas inovações na guerra do Iraque por Donald Rumsfeld (não falamos aqui da guerra propriamente dita que foi considerada por muitos, um desastre moral, fiscal e geopolítico). A introdução das etiquetas de rádio frequência, a utilização de contratos com base no desempenho logístico (PBL), entre outros, levou o Conselho de Gestão de Logística passar a se chamar Conselho dos Profissionais de Gestão da Cadeia de Suprimentos. Cadeia de Suprimentos. Apesar de todas essas evidências, ainda encontramos empresas que questionam o novo modelo de gestão e não o utilizam, outras que se esforçam para implantar e não conseguem e ainda, outras que acreditam terem implantado, mas não conseguem colher os frutos esperados. Em parte, podemos creditar este resultado pouco positivo, ao aumento da complexidade dos negócios criando uma lacuna entre o que as empresas têm e o que é necessário. Página 2 Abordaremos o que é necessário para garantir a execução correta do plano de negócios alinhado ao plano operacional de vendas; bem como, observaremos os resultados que a condução correta deste plano trouxe outros ótimos resultados para o crescimento sustentável delas. Acreditamos que ao apontar a importância desses pontos para as empresas brasileiras, estaremos contribuindo para estimulá-las a continuar testando o modelo de Gestão da Cadeia de Suprimentos, em busca de melhores resultados e conquista de novos mercados. Esta pesquisa será descritiva, pois, se concentrará em encontrar fatos para verificar a sua natureza, tal como existe. Ela usará coleta de dados e pesquisa bibliográfica. Serão utilizados também exemplos de empresas que investiram na melhoria da acurácia da revisão de vendas através das reuniões de S&OP. Com o referencial teórico de Burrows and Cecere ( The Market-Drive Supply Chain: A Revolutionary Model for Sales and Operations Planning in the New On-Demand Economy -2012), a pesquisa vai mostrar como o uso do alinhamento proporcionado pelo planejamento de vendas melhora os resultados da Cadeia de Suprimentos. Ao longo do artigo comparações entre as empresas acima mencionadas e outras nos permitirá compreender quão longe estas estão da excelência.

Em sua busca para manter-se competitiva, sobreviver e assegurar crescimento sustentável no mercado interno e competitividade frente ao mercado global, as organizações atuais são diariamente pressionadas para produzir produtos de qualidade a um custo menor que a concorrência. De acordo com , "São a produtividade (adição de valor ao produto) e a qualidade (aumento de valor ao produto) que determinam a competitividade. Para se manterem competitivas, as organizações precisam integrar e criar sinergias entre a produtividade e qualidade". Porisso, muitas são as organizações que envidam esforços contínuos de, simultaneamente, melhorar a produtividade e a qualidade. O resultado desejado é o de fornecer ao cliente " o produto certo, na hora certa, no local certo e ao menor custo possível" Ballou, ( 2006). Apesar de reconhecerem a necessidade de integrar e criar a sinergia mencionada, alguns profissionais da indústria enxergam as estratégias de melhoria da qualidade e produtividade como uma antítese e, assim, percebem tais estratégias como um trade-off ou um dilema Deming (1986). Como postulado por , "Reza o folclore que nos Estados unidos, que a qualidade e produtividade são incompatíveis, que não se podem ter ambos. Um gerente de manufatura lhe dirá que é uma coisa ou outra. Pela sua experiência, se forçar a qualidade, a produtividade diminui: se forçar a produtividade, a qualidade sofre". Já um estudo realizado em 1987 nos Estados Unidos , mostrado por Stock e Lambert (1994) conclui que os atributos do produto e serviço oferecidos ao cliente, contribuem mais fortemente para garantia do "market share" do que outros atributos do "market mix" como preços e promoções.