Triple Bottom Line

Green Human Resource Management (GHRM) has turned out to be a critical organisational strategy for managing environmental sustainability and conforming top employee performance. The purpose of this study is to analyse the relationship between Green HRM practices and employee performance in an emerging economy (Pakistan) while investigating the mediating role of job satisfaction, and the moderating role of industry type. This study has utilised a quantitative research approach to evaluate this interrelationship. The target population of this study includes employees working in different industries that implement GHRM practices. These industries include banking (service industry) and pharmaceutical and FMCG (Manufacturing industry). It ensures diversity in organisation practices and employee roles. The survey was filled by 400 respondents from these diverse industries employees. The data was analysed using Partial Least Squares-Structural Equation Modelling (PLS-SEM) analysis in SMART PLS. The findings revealed that both green recruitment and green compensation have a positive and significant impact on employee performance, whereas green performance has an insignificant impact on employee performance. Job satisfaction was also indicated to have a significant mediating role in the relationship between green compensation and employee performance and also between green performance and employee performance. Job satisfaction does not mediate the relationship between green recruitment and employee performance. Furthermore, the industry type did not have any moderating impact. The study contributes to understanding GHRM's role in increasing employee performance, elaborating green recruitment and compensation as important drivers. Practically, it helps emerging economies to adopt tailored GHRM strategies, focusing on job satisfaction. Cross-industry findings support policy development for sustainable HR practices regardless of sectors.

Penelitian ini bertujuan untuk menganalisis penerapan akuntansi sosial dan lingkungan pada CV. Konveksi Aria Kaos berdasarkan konsep Triple Bottom Line (profit, people, dan planet) dalam mendukung keberlanjutan usaha. Penelitian menggunakan metode kualitatif dengan pendekatan deskriptif. Data diperoleh melalui observasi, wawancara, dokumentasi, dan studi kepustakaan. Informan utama dalam penelitian ini adalah pemilik CV. Konveksi Aria Kaos. Teknik analisis data menggunakan model interaktif Miles dan Huberman yang meliputi reduksi data, penyajian data, serta penarikan kesimpulan dan verifikasi.

Hasil penelitian menunjukkan bahwa CV. Konveksi Aria Kaos telah menerapkan beberapa praktik akuntansi sosial dan lingkungan, meskipun masih bersifat sederhana dan belum terstruktur secara formal. Pada aspek lingkungan (planet), perusahaan mengelola limbah kain dengan menjualnya kepada pengepul untuk diolah kembali menjadi produk yang bernilai ekonomis. Pada aspek sosial (people), perusahaan melaksanakan kegiatan sosial berupa pembagian sembako, kegiatan Jumat Berkah, serta memberikan bantuan kepada panti asuhan. Selain itu, perusahaan juga memberikan perhatian terhadap kesejahteraan karyawan melalui pengaturan jam kerja dan pemberian BPJS Ketenagakerjaan kepada sebagian tenaga kerja. Pada aspek ekonomi (profit), pengelolaan limbah memberikan tambahan pendapatan serta membantu menjaga keberlanjutan usaha. Namun demikian, perusahaan belum melakukan pencatatan khusus terhadap biaya sosial dan lingkungan sehingga penerapan akuntansi sosial dan lingkungan belum optimal. Oleh karena itu, diperlukan sistem pencatatan yang lebih terstruktur agar pengeluaran sosial dan lingkungan dapat diukur, dievaluasi, dan dilaporkan secara lebih akuntabel.

The purpose of this research is to explore Corporate Social Responsibility (CSR) activities in the stakeholder theory point of view in the WIKA Mengajar program. The needs of stakeholders both internally and externally in relation to social and environmental responsibility through the triple bottom line model is one way to explore CSR activities. This research was conducted using phenomenological methods with a qualitative approach at PT Wijaya Karya (Persero) Tbk. (WIKA). Interviews are conducted with the General Manager of Corporate Relations, collecting evidence in the form of documentation and articles of activities that are then simplified to produce relevant information. The results of the study showed the benefits of CSR through the point of view of internal stakeholder theory of the company always maintaining commitment and meeting the needs of stakeholders both internally and externally, in this case WIKA shows social and environmental responsibility that includes economic,...

The religion of Christianity was firmly established in Kenya by European missionaries in AD 1844 and since then, it has grown to be the religion for 85.5% of the population. After Kenya gained political independence in AD 1964, numerous Christian denominations have established church congregations in all parts of the country and the competition for congregation members is high. The Anglican Church of Kenya (ACK) and other mainline churches are experiencing declining congregations due to the entry of the Pentecostal churches but the earlier Pentecostal churches are also experiencing the same phenomenon due to the new denominations which are being established in all parts of the country. This paper examines how the church can retain its relevance and sustainability in the country by operationalizing the Triple Bottom Line (TBL) model to gain and retain its congregations. The model approaches sustainability by considering an organization’s social, economic, and environmental strategies...

Dengan mengucapkan puji syukur kehadirat Allah SWT Tuhan Yang Maha Esa, karena kasih dan karunia-Nya sehingga Kami dapat menyelesaikan laporan penelitian ini yang berjudul "Analisis Penerapan Akuntansi Sosial Dan Lingkungan Pada CV. Konveksi Aria Kaos". Laporan penelitian ini disusun untuk memenuhi tugas akhir pada mata kuliah Akuntansi Sosial Dan Lingkungan. Dalam penyusunan laporan penelitian ini, Kami mengalami kesulitan dan Kami menyadari dalam penulisan laporan penelitian ini masih jauh dari kesempurnaan. Untuk itu, Kami sangat mengharapkan kritik dan saran yang membangun demi kesempurnaan laporan penelitian ini. Maka, dalam kesempatan ini pula Kami menyampaikan ucapan terima kasih yang sebesarbesarnya kepada Bapak Ikhlas Ul Aqmal, S.Pd., M.A selaku dosen pengampuh mata kuliah yang telah banyak memberikan arahan dan bimbingan kepada Kami selama proses penyelesaian laporan penelitian ini. Kami sangat berharap semoga laporan penelitian ini bermanfaat bagi kita semua. Akhir kata, Kami mengucapkan terima kasih.

Dengan mengucapkan puji syukur kehadirat Allah SWT Tuhan Yang Maha Esa, karena kasih dan karunia-Nya sehingga Kami dapat menyelesaikan laporan penelitian ini yang berjudul "Analisis Penerapan Akuntansi Sosial Dan Lingkungan Pada CV. Konveksi Aria Kaos". Laporan penelitian ini disusun untuk memenuhi tugas akhir pada mata kuliah Akuntansi Sosial Dan Lingkungan. Dalam penyusunan laporan penelitian ini, Kami mengalami kesulitan dan Kami menyadari dalam penulisan laporan penelitian ini masih jauh dari kesempurnaan. Untuk itu, Kami sangat mengharapkan kritik dan saran yang membangun demi kesempurnaan laporan penelitian ini. Maka, dalam kesempatan ini pula Kami menyampaikan ucapan terima kasih yang sebesarbesarnya kepada Bapak Ikhlas Ul Aqmal, S.Pd., M.A selaku dosen pengampuh mata kuliah yang telah banyak memberikan arahan dan bimbingan kepada Kami selama proses penyelesaian laporan penelitian ini. Kami sangat berharap semoga laporan penelitian ini bermanfaat bagi kita semua. Akhir kata, Kami mengucapkan terima kasih.

Dengan mengucapkan puji syukur kehadirat Allah SWT Tuhan Yang Maha Esa, karena kasih dan karunia-Nya sehingga Kami dapat menyelesaikan laporan penelitian ini yang berjudul "Analisis Penerapan Akuntansi Sosial Dan Lingkungan Pada CV. Konveksi Aria Kaos". Laporan penelitian ini disusun untuk memenuhi tugas akhir pada mata kuliah Akuntansi Sosial Dan Lingkungan. Dalam penyusunan laporan penelitian ini, Kami mengalami kesulitan dan Kami menyadari dalam penulisan laporan penelitian ini masih jauh dari kesempurnaan. Untuk itu, Kami sangat mengharapkan kritik dan saran yang membangun demi kesempurnaan laporan penelitian ini. Maka, dalam kesempatan ini pula Kami menyampaikan ucapan terima kasih yang sebesarbesarnya kepada Bapak Ikhlas Ul Aqmal, S.Pd., M.A selaku dosen pengampuh mata kuliah yang telah banyak memberikan arahan dan bimbingan kepada Kami selama proses penyelesaian laporan penelitian ini. Kami sangat berharap semoga laporan penelitian ini bermanfaat bagi kita semua. Akhir kata, Kami mengucapkan terima kasih.

Laporan ini disusun untuk memberikan gambaran mengenai penerapan konsep Triple Bottom Line (TBL) yang mencakup aspek ekonomi (profit), sosial (people), dan lingkungan (planet) dalam pengelolaan distribusi listrik. Distribution Control Center (DCC) PLN UP2D Suluttenggo sebagai unit yang bertanggung jawab terhadap keandalan distribusi listrik di wilayah Sulawesi Utara, Sulawesi Tengah, Gorontalo, dan sekitarnya menjadi objek penelitian yang menarik untuk dikaji. Kami menyadari bahwa laporan ini masih memiliki kekurangan. Oleh karena itu, kami sangat mengharapkan saran dan kritik yang membangun demi perbaikan di masa mendatang. Semoga laporan ini dapat memberikan manfaat dan menambah wawasan bagi pembaca mengenai implementasi konsep keberlanjutan dalam sektor ketenagalistrikan. Gotontalo, Mei 2026 Kelompok 4 ii DAFTAR ISI

Dengan mengucapkan puji syukur kehadirat Allah SWT Tuhan Yang Maha Esa, karena kasih dan karunia-Nya sehingga Kami dapat menyelesaikan laporan penelitian ini yang berjudul "Analisis Penerapan Akuntansi Sosial Dan Lingkungan Pada CV. Konveksi Aria Kaos". Laporan penelitian ini disusun untuk memenuhi tugas akhir pada mata kuliah Akuntansi Sosial Dan Lingkungan. Dalam penyusunan laporan penelitian ini, Kami mengalami kesulitan dan Kami menyadari dalam penulisan laporan penelitian ini masih jauh dari kesempurnaan. Untuk itu, Kami sangat mengharapkan kritik dan saran yang membangun demi kesempurnaan laporan penelitian ini. Maka, dalam kesempatan ini pula Kami menyampaikan ucapan terima kasih yang sebesarbesarnya kepada Bapak Ikhlas Ul Aqmal, S.Pd., M.A selaku dosen pengampuh mata kuliah yang telah banyak memberikan arahan dan bimbingan kepada Kami selama proses penyelesaian laporan penelitian ini. Kami sangat berharap semoga laporan penelitian ini bermanfaat bagi kita semua. Akhir kata, Kami mengucapkan terima kasih.

Penelitian ini bertujuan untuk menganalisis implementasi konsep Triple Bottom Line (TBL) dalam pengelolaan distribusi listrik di Distribution Control Center (DCC) PLN UP2D Suluttenggo. Penelitian menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data berupa wawancara, dokumentasi, dan studi pustaka. Hasil penelitian menunjukkan bahwa aspek keuntungan diwujudkan melalui efisiensi operasional dan pengurangan kerugian energi, aspek manusia melalui peningkatan kualitas pelayanan listrik dan penerapan K3, serta aspek planet melalui pengelolaan distribusi energi yang lebih efisien dan berkelanjutan. Temuan ini menunjukkan bahwa konsep Triple Bottom Line telah diterapkan dalam mendukung operasional DCC PLN UP2D Suluttenggo.

Artikel ini bertujuan untuk mengevaluasi implementasi konsep Triple Bottom Line (TBL) dan Teori Pemangku Kepentingan (Stakeholder Theory) dalam manajemen hijau berkelanjutan di Fakultas Ekonomi dan Bisnis Universitas Tadulako. Penelitian ini mengkaji bagaimana pendekatan TBL yang mengintegrasikan dimensi sosial, lingkungan, dan ekonomi diterapkan dalam kebijakan manajerial fakultas, serta bagaimana berbagai pemangku kepentingan (stakeholder) berperan dalam proses keberlanjutan tersebut. Dengan menggunakan metode kualitatif dan pendekatan studi kasus, data diperoleh melalui wawancara dengan pengelola fakultas dan pihak terkait lainnya, serta analisis dokumen dan kebijakan fakultas. Hasil penelitian menunjukkan bahwa meskipun fakultas telah melakukan berbagai langkah dalam mengimplementasikan prinsip-prinsip keberlanjutan, terdapat tantangan dalam menyeimbangkan ketiga dimensi TBL. Oleh karena itu, artikel ini merekomendasikan perlunya peningkatan keterlibatan stakeholder, peningkatan kebijakan yang lebih inklusif, serta penguatan program keberlanjutan yang lebih terintegrasi untuk mencapai tujuan manajemen hijau yang berkelanjutan di universitas.

Dengan mengucapkan puji syukur kehadirat Allah SWT Tuhan Yang Maha Esa, karena kasih dan karunia-Nya sehingga Kami dapat menyelesaikan laporan penelitian ini yang berjudul "Analisis Penerapan Akuntansi Sosial Dan Lingkungan Pada CV. Konveksi Aria Kaos". Laporan penelitian ini disusun untuk memenuhi tugas akhir pada mata kuliah Akuntansi Sosial Dan Lingkungan. Dalam penyusunan laporan penelitian ini, Kami mengalami kesulitan dan Kami menyadari dalam penulisan laporan penelitian ini masih jauh dari kesempurnaan. Untuk itu, Kami sangat mengharapkan kritik dan saran yang membangun demi kesempurnaan laporan penelitian ini. Maka, dalam kesempatan ini pula Kami menyampaikan ucapan terima kasih yang sebesarbesarnya kepada Bapak Ikhlas Ul Aqmal, S.Pd., M.A selaku dosen pengampuh mata kuliah yang telah banyak memberikan arahan dan bimbingan kepada Kami selama proses penyelesaian laporan penelitian ini. Kami sangat berharap semoga laporan penelitian ini bermanfaat bagi kita semua. Akhir kata, Kami mengucapkan terima kasih.

Dengan mengucapkan puji syukur kehadirat Allah SWT Tuhan Yang Maha Esa, karena kasih dan karunia-Nya sehingga Kami dapat menyelesaikan laporan penelitian ini yang berjudul "Analisis Penerapan Akuntansi Sosial Dan Lingkungan Pada CV. Konveksi Aria Kaos". Laporan penelitian ini disusun untuk memenuhi tugas akhir pada mata kuliah Akuntansi Sosial Dan Lingkungan. Dalam penyusunan laporan penelitian ini, Kami mengalami kesulitan dan Kami menyadari dalam penulisan laporan penelitian ini masih jauh dari kesempurnaan. Untuk itu, Kami sangat mengharapkan kritik dan saran yang membangun demi kesempurnaan laporan penelitian ini. Maka, dalam kesempatan ini pula Kami menyampaikan ucapan terima kasih yang sebesarbesarnya kepada Bapak Ikhlas Ul Aqmal, S.Pd., M.A selaku dosen pengampuh mata kuliah yang telah banyak memberikan arahan dan bimbingan kepada Kami selama proses penyelesaian laporan penelitian ini. Kami sangat berharap semoga laporan penelitian ini bermanfaat bagi kita semua. Akhir kata, Kami mengucapkan terima kasih.

Segala puji dan rasa syukur kami panjatkan ke hadirat Tuhan Yang Maha Esa atas limpahan rahmat, karunia, dan petunjuk-Nya sehingga kami dapat menyelesaikan laporan penelitian ini yang berjudul "Pengaruh Pengungkapan CSR Terhadap Profitabilitas dan Reputasi PT PLN (Persero) UP3 Gorontalo." Laporan ini disusun sebagai salah satu tugas untuk mata kuliah Akuntansi Sosial dan Lingkungan yang dibina oleh Bapak Ikhlas Ul Aqmal, S.Pd., M.A. yang dilakukan oleh PT PLN (Persero) UP3 Gorontalo, khususnya dalam kaitannya dengan profitabilitas dan reputasi perusahaan di tingkat regional. Penelitian dilakukan dengan pendekatan kualitatif deskriptif melalui wawancara mendalam serta studi kepustakaan guna memahami bagaimana kegiatan CSR direncanakan, dilaksanakan, serta dikomunikasikan kepada masyarakat di wilayah Gorontalo. Selain itu, laporan ini juga membahas beberapa aspek penting lainnya seperti bentuk-bentuk kegiatan CSR yang telah dilaksanakan, media pengungkapan yang digunakan perusahaan, serta hubungan antara pengungkapan CSR dengan kepercayaan publik dan citra perusahaan. Tujuan utama dari penelitian ini adalah menjelaskan secara lengkap sejauh mana pengungkapan CSR berpengaruh terhadap profitabilitas dan reputasi PT PLN (Persero) UP3 Gorontalo sebagai salah satu BUMN yang memiliki peran strategis di wilayah Gorontalo. Kami menyadari bahwa laporan ini masih memiliki beberapa kekurangan, baik dalam cara penyajian maupun tingkat kedalaman analisisnya. Karena itu, kami terbuka menerima kritik dan saran yang konstruktif untuk mengembangkan laporan di masa depan. Kami juga berharap laporan ini bisa bermanfaat bagi para pembaca serta menjadi acuan bagi pihak-pihak yang ingin memahami pengaruh pengungkapan CSR terhadap kinerja dan reputasi perusahaan, terutama pada Badan Usaha Milik Negara di tingkat regional.

Penelitian ini bertujuan untuk menganalisis dampak lingkungan dari proses produksi paving block, mengkaji penerapan akuntansi sosial dan lingkungan, serta mengidentifikasi kendala yang dihadapi CV. Shohat Gorontalo dalam pengelolaan dampak lingkungan. Penelitian menggunakan metode kualitatif deskriptif dengan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi yang dilaksanakan pada 22 Mei 2026 di lokasi pabrik CV. Shohat, Kelurahan Buata, Kecamatan Botupingge, Kabupaten Bone Bolango, Provinsi Gorontalo. Hasil penelitian menunjukkan bahwa proses produksi paving block di CV. Shohat dinilai tidak menimbulkan dampak lingkungan yang signifikan, dibuktikan dengan tidak adanya keluhan dari masyarakat sekitar sejak perusahaan berdiri. Namun demikian, penerapan akuntansi sosial dan lingkungan belum dilaksanakan secara formal, ditandai dengan tidak adanya pencatatan biaya lingkungan, tidak adanya pengungkapan informasi dampak lingkungan kepada pihak eksternal, tidak adanya personel khusus lingkungan, serta pendekatan pengelolaan lingkungan yang masih bersifat reaktif. Bentuk tanggung jawab sosial yang telah dijalankan hanya berupa kebijakan memprioritaskan masyarakat sekitar sebagai tenaga kerja. Penelitian ini merekomendasikan agar perusahaan menunjuk personel khusus lingkungan, mendokumentasikan data operasional terkait lingkungan, dan mengupayakan kepemilikan izin lingkungan seperti UKL-UPL sesuai regulasi yang berlaku.

Penelitian ini bertujuan untuk menganalisis implementasi konsep Triple Bottom Line (TBL) dalam pengelolaan distribusi listrik di Distribution Control Center (DCC) PLN UP2D Suluttenggo. Penelitian menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data berupa wawancara, dokumentasi, dan studi pustaka. Hasil penelitian menunjukkan bahwa aspek profit diwujudkan melalui efisiensi operasional dan pengurangan losses energi, aspek people melalui peningkatan kualitas pelayanan listrik dan penerapan K3, serta aspek planet melalui pengelolaan distribusi energi yang lebih efisien dan berkelanjutan. Temuan ini menunjukkan bahwa konsep Triple Bottom Line telah diterapkan dalam mendukung keberlanjutan operasional DCC PLN UP2D Suluttenggo.

The field of event studies has attracted a breadth of research on the triple-bottom line of economic efficiency, environmental integrity and social equity. The focus of many studies related to event tourism, however, has fallen upon the economic and environmental dimensions of events with far less attention on “social equity.” The potential of events tourism to facilitate justice and equity for marginalised and minority groups has been especially overlooked. LGBTQI+ communities utilise gay events, such as pride parades, as mediums to communicate their identities and seek support from broader society. This paper examines a unique festival space where LGBTQI+ communities can resist marginalisation and exclusion, counteract stereotypical images and representations, and reconstitute space to fully embrace their identity and their communities. This study draws on neo-tribal theoretical insights to examine the case of the Broken Heel drag queen festival, held in the rural Australian town ...

Pinta explores LGBTIQ+ travellers as neo-tribes, who come together from disparate walks of life but are united through shared sentiment, rituals and symbols. He has a broad interest and industry experience in innovative tourism research, and has been involved in a number of projects focusing on resilience, and on technology enabled advanced tracking of visitors to Tasmania and Sydney, New South Wales. These projects have each been built on extensive stakeholder and industry engagement.

Bangladesh has emerged as a pivotal player in the global apparel and fashion industry, establishing itself as a crucial sourcing destination for retailers and brands worldwide. The remarkable growth of this sector in the country can be attributed to several key factors. Firstly, Bangladesh boasts a large, skilled workforce, with millions of workers trained in garment production, including expertise in tailoring and textile design. This workforce is complemented by competitive production costs, making it one of the most cost-effective manufacturing hubs globally. Additionally, the country benefits from a robust and well-established manufacturing infrastructure, which includes modern factories equipped with advanced machinery and technology, as well as a network of suppliers and logistics services that streamline the production process. Furthermore, Bangladesh's commitment to sustainability, through initiatives aimed at improving labor conditions and reducing environmental impact, is increasingly appealing to conscious consumers and brands, solidifying its position in the international market. Overall, these elements contribute to Bangladesh's vital role in the global apparel supply chain. Garment manufacturing in a large factory in Bangladesh. Over the decades, Bangladesh's apparel industry has experienced significant investment and development, resulting in the construction of state-of-the-art factories equipped with modern technology. These facilities comply with international quality and safety standards, ensuring the production of high-quality garments that meet the demands of global consumers.

One of the utmost global trends in project management nowadays is sustainable project management (SPM), which researchers have linked to project success (PS). Hence, this paper aims to conduct systematic literature review of published articles on the effect of SPM on PS from 2013 to June 2024. By means of the Scopus database and PRISMA 2020 declaration, this study critically extracted, examined, and appraised relevant literature from the nineteen sampled papers with regard to theory, context, methodology and characteristics. From the outcomes of the content analysis, this study identified that SPM influences PS since none of them recorded a negative impact. It also concluded that the relationship is inadequately addressed from the past works. The review also enumerates future research directions and implications for practice on the correlation between SPM and PS. Overall, the conclusions of this study present a solid foundation for scholars to investigate these constructs and contribute to the extant field of information.

This paper investigates the role of institutional reforms and agricultural export diversification in enhancing Nigeria's resilience to external economic shocks. Drawing from the Resource Curse Theory and New Institutional Economics, the study employs quarterly time-series data from 2002 to 2023 and applies a two-stage analytical framework: a Threshold GARCH model to assess export volatility, and an ARDL bounds-testing approach to estimate long-run relationships. Findings reveal that adverse global shocks exacerbate agricultural export volatility, with persistent effects due to structural inefficiencies. Strong institutional quality significantly improves export diversification and contributes to GDP growth. Non-oil exports, especially sesame and cocoa act as stabilizers during global downturns, but infrastructure gaps and inconsistent policies limit their full potential. The interaction between institutional reforms and diversification creates a reinforcing effect that bolsters macroeconomic resilience. The study concludes with policy recommendations focused on regulatory reforms, streamlined export processes, and infrastructure investment. These measures are crucial for building a more resilient, diversified export base capable of withstanding global shocks.

Property owners across Christchurch are increasingly choosing window film solutions to improve comfort, privacy, and energy efficiency without making major structural changes. Professional window film installation offers a practical way to create a more comfortable indoor environment while also protecting valuable interiors from sunlight and glare.

The present study investigates the impact of Green Supply Chain Management (GSCM) regarding
Sustainable Performance for mining firms in Ghana concerning moderating institutional pressures.
GSCM, by taking into account the environmental aspects of supply chain management has gained
importance especially in environmentally sensitive sector like mining industry. The study area
covers mining firms mainly in the Ashanti regions of Ghana where there are substantial levels of
agriculture consequence on environmental issues pertinent to industry players. The researcher
administered a long and formal survey to stakeholders within these organizations, analyzing the
data with advanced statistical techniques in order to document those relationships from multiple
angles. Based on the empirical results, a direct and positive link has been found between GSCM
practices mining firm sustainable performance. The conclusion that can be drawn from this is,
organizations which not only are adopting environmental nature supply chain practices but at done
so with improved performance in context to social sustainability perspective. There were direct
and significant effects of such institutional pressures (regulatory requirements, industry standards,
and societal expectations) on sustainable performance as well. Secondly, it is suggested that these
pressures may have a modulating impact on the relationship between GSCM and sustainability;
they could strengthen its positive effects (Hypotheses H2). Strong institutional forces further
increase the influence of GSCM practices upon sustainable performance. In sum, the empirical
results of this study underscore the double significance that internal management practices (e.g.,
GSCM) and external forces play in attaining sustainability within the mining industry. Our results
imply that in particular cases, imposition regarding GSCM might be ineffective if not accompanied
by stringent (regularity and oversight) institutional support. The research provides a basis for further study and presents practical suggestions to mining organizations that serve as well as the
policy makers who in turn want the sustainability of this sector.

This study investigates the impact of robustness, responsiveness, and resilience (Triple-R capabilities) on supply chain sustainability, while examining the moderating role of supply chain complexity. Drawing on dynamic capabilities and complexity theory, the study develops a conceptual model and tests it using survey data collected from 199 manufacturing firms in Pakistan. The results confirm that all three Triple-R capabilities-robustness, responsiveness, and resilience-positively influence supply chain sustainability. Furthermore, robustness and resilience show enhanced effects under high supply chain complexity, whereas the moderating role of complexity on responsiveness is statistically insignificant. This study provides a holistic empirical examination of how Triple-R capabilities contribute to sustainable supply chains in complex environments. It extends current literature by integrating dynamic capabilities and complexity theory, highlighting the need to tailor strategic capabilities to environmental contingencies.

This paper examines how baseline-setting practices shape the distribution of decarbonization burdens in Bangladesh's export-oriented apparel supply chain. Using 15 semi-structured interviews with suppliers, brands, industry associations, and policy stakeholders, the paper identifies baseline politics as a plausible mechanism through which transition burdens are unevenly redistributed across firms. Baseline politics is defined here as the governance process through which particular reference years, measurement rules, and reporting logics determine whose earlier environmental efforts count and whose do not. The evidence suggests that some Bangladeshi suppliers invested in cleaner production, energy efficiency, wastewater treatment, green certification, and internal environmental reporting well before carbon reduction became a mainstream sourcing requirement. Yet current target architectures often adopt later baseline years, especially 2019, or operate with fragmented and shifting benchmark logics. Under such conditions, early movers may lose recognition for prior gains and face steeper, more expensive marginal reductions than firms that delayed action. The paper does not argue that baseline politics is the only explanation for uneven transition outcomes. Rather, it shows that this lens adds explanatory value beyond generic buyer power by clarifying how temporal measurement systems can reward delay and penalize initiative. The implications are especially significant for suppliers that invested early without subsequent price recognition or formal credit for those efforts.

The fashion and textile sector is a major contributor to global environmental degradation, including waste generation, greenhouse gas emissions, water pollution, and marine microplastic contamination. Yet, it also offers strong opportunities to transform waste into valuable resources through circular economy strategies. This mini-review integrates insights from educationfocused discussions, community-based initiatives, and small-and medium-sized enterprise (SME) practices to develop a unified perspective on reimagining waste as a resource in the fashion and textile sector. It highlights the roles of Education for Sustainable Development (ESD), 3Rs (reduce, reuse, and recycle) solutions, and SME-led innovation in advancing circularity, using a qualitative approach that combines synthesis with case-based analysis. The findings demonstrate that coordinated efforts across education, communities, and businesses can reduce waste, create high-value products, and contribute meaningfully to circularity. By focusing on "from waste to resources," this review offers a novel perspective on circularity for sustainability, identifies research gaps, and informs potential integration in the textile and fashion business, circular economy research, and applications of ESD.

The current scenario of innovation and entrepreneurship has highlighted the growing role of startups in the development of disruptive businesses, but many of these companies face challenges related to competitiveness, scalability, and the implementation of effective innovative strategies. Given this problem, the objective of this research was to analyze strategies adopted by startups to foster innovation and entrepreneurship, aiming at the development of disruptive businesses. To this end, an integrative review was conducted using the PICO strategy and PRISMA guidelines, with a survey of articles in the Scopus, Web of Science, and Google Scholar databases, considering only Brazilian publications in Portuguese, freely accessible, and published between 2020 and 2024. The results revealed that successful startups tend to adopt multiple strategies simultaneously, including agile and adaptive business models, integration of emerging technologies such as artificial intelligence and data analysis,

O método indutivo consiste na observação sistemática de fenômenos particulares, a partir dos quais se busca identificar padrões que podem se reproduzir em outros contextos. Diante dessa perspectiva, o presente estudo objetivou descrever como o referido método pode ser utilizado para compreender as práticas de compliance socioambiental adotadas por empresas de grande porte na Zona Industrial de São Luís - MA, e quais contribuições essa abordagem oferece ao contexto jurídico e socioambiental. Para tanto, utilizou-se o próprio raciocínio indutivo como método de abordagem, associado aos métodos de procedimento jurídico-descritivo e jurídico-exploratório. Constaram como técnicas de pesquisa: a revisão bibliográfica e análise documental. A partir dessas aplicações metodológicas a pesquisa demonstrou que os casos observados na Zona Industrial de São Luís exemplificam um padrão consistente de implementação de compliance socioambiental que pode ser replicado em outras regiões, contribuindo para a construção de marcos regulatórios e para a prática jurídica baseada em evidências empíricas.

This conceptual paper examines the relationship between financial technology (fintech) firms and traditional banking institutions in Nigeria, with particular attention to competition, collaboration, and systemic risk. The study synthesises extant literature to develop a comprehensive understanding of how technological innovation in financial services is transforming established banking structures. It further highlights emerging regulatory challenges and the implications of these developments for financial stability and inclusion. Drawing on Innovation Diffusion Theory, Disruptive Innovation Theory, and Financial Intermediation Theory, the paper analyses the technological, institutional, and policy factors shaping Nigeria’s financial ecosystem. The findings suggest that the interaction between fintech firms and traditional banks represents a dual development. While fintech enhances financial inclusion, efficiency, and innovation, traditional banks provide institutional credibility, regulatory experience, and systemic stability. Effective regulatory policy must therefore balance the promotion of innovation with the preservation of financial system stability.

Lighting plays a very important role in every home. It not only helps you see clearly but also improves the look, mood, and comfort of your space. Modern home lighting is more than just bulbs and switches it's about smart design, energy efficiency, and creating the right atmosphere. For beginners planning an upgrade, working with a professional lighting installation company can make the process easier and safer while ensuring the best results for your home.

Existing studies provide evidence that buildings and the construction sector are the largest consumers of natural resources and carry the greatest responsibility for greenhouse gas emissions. In order to reverse this situation, future challenges involve utilising the lowest amount of resources possible. To this end, building refurbishment has become a crucial strategy, given its potential to improve operational energy efficiency and to extend the life span of existing building stock, thereby reducing the environmental impact while also providing social and economic benefits to our cities. Life cycle sustainability assessment (LCSA) has become one of the scientific community's most widely recognised methodologies for the evaluation of the social, economic, and environmental dimensions (triple bottom line), as it assesses sustainability using quantitative metrics. However, the implementation of this methodology to support the refurbishment process at the project stage in building design tools, such as BIM, remains scarce. One of the main obstacles lies in the difficulties of accessing building information, given that the system boundaries only cover new materials and products. Hence, this study proposes a BIM plug-in developed to support multi-dimensional building material selection in the early design steps based on the LCSA of a building during the refurbishment stage and validates its application in a case study. The results show the viability of using this tool during the early design stages and demonstrate the consistency of the results for evaluating various material and product alternatives for the refurbishment of the envelope system of a multi-family residential building. This study contributes towards the integration of decision-making by providing real-time assessment of a building envelope.

Existing studies provide evidence that buildings and the construction sector are the largest consumers of natural resources and carry the greatest responsibility for greenhouse gas emissions. In order to reverse this situation, future challenges involve utilising the least resources possible. To this end, building refurbishment becomes a crucial strategy given its potential to improve operational energy efficiency and to extend the life span of existing building stock, thereby reducing the environmental impact while also providing social and economic benefits to our cities. Life Cycle Sustainability Assessment (LCSA) has become one of the scientific community’s most widely recognised methodologies for the evaluation of the social, economic, and environmental dimensions (Triple Bottom Line), since it assesses sustainability using quantitative metrics. However, the implementation of this methodology to support the refurbishment process at the project stage in building design tools, su...

Recent international scientific studies have described the current situation regarding CO2 emissions and have provided evidence of its catastrophic short- and medium-term consequences. The implementation of solutions of a more sustainable nature to reduce and mitigate this situation is becoming increasingly urgent. To this end, the integration of multi-dimension and life cycle assessment into the design process of buildings can help and support decision making. Life Cycle Sustainability Assessment (LCSA) is one of the scientific community’s most widely recognized methodologies for this purpose, combining the evaluation of the social, economic, and social dimensions (Triple Bottom Line). One of the main obstacles to implementing this methodology lies in the difficulties in automatically comparing alternative design options for the selection of different materials. To overcome this limitation, the authors developed the BIM3LCA (Building Information Modelling Three Life Cycle Assessmen...

A obra "Economia Circular e Produção Sustentável - O Ciclo da Regeneração", da autoria de J. J. Filipe da Silva , propõe uma ruptura drástica com o modelo económico linear tradicional de "extrair, produzir e descartar". O livro apresenta a Economia Circular não apenas como uma estratégia de gestão de resíduos, mas como um novo paradigma que visa manter o valor dos materiais no nível mais elevado possível durante o máximo de tempo.

Indoor environment quality (IEQ) is the combined impact of acoustics, lighting, thermal comfort and air quality on occupants inhabiting indoor spaces. It is the product of how indoor environments are designed, constructed, occupied and maintained. When IEQ is at substandard levels inside learning spaces, it can impact on how students and educators feel about that environment and/or perform in their day-today tasks. The importance of good IEQ performance inside learning environments is well recognised by national and international Green Building rating tools. The Australian Green Star Education Tool assigned 20% of the possible credits to IEQ performance, making it the second most important ‘environmental’ category after energy; in the United States the LEED Tool for Schools assigned 19 out a possible 110 points to IEQ performance. However in both cases, these are tools that reward predicted levels of IEQ performance based on the design, rather than actual IEQ performance from evalua...

The primary focus of this investigation is to assess the influence of green marketing practices and their potential effects on organizations' operational performance. The factors influencing business performance include environmental, economic, and social elements. Data collection involved 303 respondents who completed a questionnaire utilizing a 5-point Likert scale for each statement. The participants in the study included employees from manufacturing, non-manufacturing, and service sectors. This investigation used a structured equation model (SEM) methodology to assess the impact through the synergic application of RBV and TBL theory, with data analyzed using Smart PLS version 4.1.0.8. The study's findings indicate that implementing green marketing practices has a positive and significant influence on business performance. Additionally, perceived competitive advantage and green innovation marketing strategy are positive mediators in the relationship between green marketing practices and business performance. The findings indicate that business performance substantially impacts environmental, economic, and social performance. The study's uniqueness lies in examining perceived competitive advantage and green innovation marketing strategy as a mediating variable. Businesses are increasingly concentrating on the effects of environmentally friendly marketing strategies on their performance; therefore, this study examines how these practices contribute to enhancing business performance. Future investigations may occur in sectors like FMCG, RMG, leather, and others. which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited.

Purpose-Social entrepreneurship is gaining ground rapidly as a field of research and practice and attracting increasing interest within the policy-making authorities, research on social entrepreneurship still falls far behind the practice. The different concepts used by the literature are often defined unwell and can take on a variety of meanings with little consensus so far reached among scholars. The concept of social entrepreneurship continues to convey different things to different people and there is no clear understanding and uniformity on where to locate it and on how to qualify social entrepreneurs. The paper is an attempt to clarify the boundary of Social Entrepreneurship and differentiating it from related concepts like: Corporate Entrepreneurship, sustainability and selfsufficiency, earned income strategies and social purpose businesses etc. Design/methodology/approach-To do so, secondary data had been used. The methodology involved the extensive use of Literature review in the field of Social Entrepreneurship. Research Implications-There has been lot of confusions about to whom we can call social entrepreneurs and what are the differences which make social entrepreneurs apart from their related communities. More clarity on the concept will add to provide more ground for the expansion of social entrepreneurs. Originality/value-The present study is among the first study to clarify the similarities and differences in the field of Social Entrepreneurship and thus lays the foundation on which further research in the field of Social Entrepreneurship could be carried out.

El programa AVIN (Análisis y Validación de Ideas de Negocio) es un programa de investigación en Design Science Research (DSR) orientado a resolver un problema de diseño empresarial concreto: la ausencia de un marco riguroso que permita evaluar si un modelo de negocio es estructuralmente viable, rentable y sostenible antes de su implementación. El programa produce cuatro artefactos encadenados-constructo, modelo, método e instancia-cada uno de los cuales fundamenta al siguiente y recibe retroalimentación del conjunto. Este artículo expone la arquitectura del programa, la lógica que articula sus cuatro artefactos y la agenda de desarrollo que se deriva del estado actual de la investigación.

As digital transformation progresses at an unprecedented rate, the necessity to digitize supply chains has become increasingly apparent. This transition underscores the importance of accurately evaluating key performance indicators (KPIs) to assess these digital initiatives’ impact effectively. This paper offers an in-depth examination of a broad spectrum of KPIs critical for evaluating supply chain digitization. It also focuses on various methodologies for KPI assessment while acknowledging the significant challenges organizations encounter in tracking these metrics. Additionally, this study presents a comprehensive framework designed to help organizations methodically evaluate their digitization efforts. This framework ensures that measurement initiatives align with overarching strategic objectives and promote enhancements in supply chain efficiency through the strategic deployment of digital technologies. By establishing a robust method for tracking and analyzing KPIs, organizations can better understand their performance in a digital context. This exploration is vital for companies striving to leverage digital transformation to maintain competitiveness in an increasingly intricate business landscape.

Much literature attests to the claim that effective staff training is essential for an improved staff performance which will lead to the success of educational institutions. TETFund intervention (through conferences attendance, journal publications and scholarships skills) is one of the ways of academic staff's performance in tertiary institutions. It is against this background that the study assessed the impact of TETFund intervention (through conferences attendance and journal publications) on academic staff's performance in Nuhu Bamalli polytechnic from 2011 to 2020. Notwithstanding its importance, TETFund is faced with challenges in accessing the available funds that could enhance their participation in trainings and other programs (e.g. conference attendance, journal publications necessary for promotions etc.). The study made use of questionnaire and interviews to obtain primary data necessary for the study. Secondary data was derived from relevant documents to complement the primary data. Quantitative data collected through questionnaire was analysed both descriptively and inferentially. The inferential statistical tool for the study is multiple regression analysis with the help of (SPSS) version 23.0. On the other hand, the responses of face-to-face interview were thematically analyzed. The study found out among others that TETFund's conference attendance sponsorships has significantly impacted academic staff's performance in Nuhu Bamali Polytechnic, Zaria, Kaduna State. More so, the study also found that TETFund's journal publications sponsorships has significantly impacted academic staff's performance in Nuhu Bamali Polytechnic, Zaria, Kaduna State. The study recommended among others the need for TETFund agency to as a matter of fact put in a lot of effort in the area of conference attendance sponsorships to ensure improvement in the performance of academic staff in Nuhu Bamali Polytechnic, Zaria, Kaduna State. TETFund agency should also strive to ensure that more journal publications are sponsored by them to improve the performance of academic staff in Nuhu Bamali Polytechnic, Zaria, Kaduna State and other tertiary institutions.

Management), ISEFI (International Symposium on Environment & Energy Finance Issues), PFMC (Paris Financial Management Conference). He has published over 40 books and over 40 peer-reviewed journal articles on macroeconomics, finance, and management (in journals such as Revue Economique, Management International, Economic Modelling…).

This study investigates AI-driven managerial strategy transitions in Bangladesh's Ready-Made Garment (RMG) and financial sectors and their implications for economic resilience and organisational performance. Adopting a pragmatist philosophy and a sequential explanatory mixed-methods design, this applied research synthesises secondary data from 22 peer-reviewed Q1 journal articles published between 2020 and 2025. Drawing on Dynamic Capabilities Theory and the Technology Acceptance Model , the study examines barriers and enablers of AI adoption, maps managerial transformation pathways, and evaluates performance outcomes at organisational and sectoral levels. Findings confirm that AI integration measurably enhances operational efficiency, decision-making quality, risk management, and supply chain resilience. However, realising these gains at scale requires overcoming persistent infrastructure deficits, skills shortages, and regulatory gaps unique to Bangladesh's emerging-economy context. The study contributes a context-specific strategic AI adoption framework and derives policy recommendations aligned with the National AI Strategy 2020-2025.

Bangladesh's manufacturing sector-generating approximately 80% of national export revenue through the ready-made garment (RMG) industry-stands at a critical inflection point of digital transformation under Industry 4.0. Despite significant global evidence for the productivity and efficiency gains that AI-augmented operations research (AI-OR) delivers, the application of these tools in Bangladesh remains heavily concentrated in large enterprises, while small and medium-sized enterprises (SMEs) face persistent structural barriers to adoption. This paper presents a mixed-method secondary analysis examining how AI-driven OR toolsincluding machine learning-based scheduling, predictive maintenance, demand forecasting, and computer vision quality control-are being integrated into Bangladeshi manufacturing management practice.

The Ready-Made Garments (RMG) and textile sector is one of the most implicated ones in apparel
production, yet traditional dyeing and finishing operations have strong detrimental environmental
effects such as water pollution, chemical waste outflow4,5 and high energy consumption. This paper
examines the sustainable dyeing and finishing techniques in textiles and RMG sectors to foster green
product. A thematic analysis, a qualitative form of secondary data analysis across academic literature,
industry reports and policy papers were conducted to determine these themes which were reduction in
environmental impact; resource efficiency; compliance with legislation; technological capability and
competitive advantage. The results indicate that the use of green technology and practice can help
achieve environmental performance, save operation cost, promote regulation observation and
competitive advantage in international market. Yet, barriers of high financial cost, lack of technical
knowledge and poor implementation are still present, especially among small-medium enterprises. The
research identifies a series of useful recommendations that policymakers, industrial professionals and
manufacturers can use to move toward sustainable production focusing on the strategic, economic and
environmental advantages of green textile processes.

The Ready-Made Garments (RMG) and textile sector is one of the most implicated ones in apparel production, yet traditional dyeing and finishing operations have strong detrimental environmental effects such as water pollution, chemical waste outflow4,5 and high energy consumption. This paper examines the sustainable dyeing and finishing techniques in textiles and RMG sectors to foster green product. A thematic analysis, a qualitative form of secondary data analysis across academic literature, industry reports and policy papers were conducted to determine these themes which were reduction in environmental impact; resource efficiency; compliance with legislation; technological capability and competitive advantage. The results indicate that the use of green technology and practice can help achieve environmental performance, save operation cost, promote regulation observation and competitive advantage in international market. Yet, barriers of high financial cost, lack of technical knowledge and poor implementation are still present, especially among small-medium enterprises. The research identifies a series of useful recommendations that policymakers, industrial professionals and manufacturers can use to move toward sustainable production focusing on the strategic, economic and environmental advantages of green textile processes.

O presente trabalho desenvolve um Plano Estratégico de Responsabilidade Social Corporativa (RSC) para a TeaLand S.A., uma empresa do setor de chás que, apesar de sua consolidação no mercado europeu, enfrenta uma severa crise de legitimidade interna e perda de competitividade frente a novos entrantes focados em produtos orgânicos. A análise inicial, fundamentada na Matriz DAFO e no modelo de Desempenho Social Corporativo de Donna Wood, identifica que o crescimento exponencial da organização negligenciou o bem-estar laboral e a inovação sustentável do portfólio.
Utilizando a Teoria dos Stakeholders de R. Edward Freeman, o projeto propõe um redirecionamento da gestão para atender às demandas urgentes de funcionários, consumidores e comunidades produtoras. O plano estratégico é estruturado sobre o conceito de Triple Bottom Line de John Elkington, estabelecendo objetivos SMART voltados à readequação das condições de trabalho, lançamento de linhas orgânicas rastreáveis via tecnologia e parcerias de impacto socioambiental. Por fim, são estabelecidas ferramentas de medição e transparência, como o Balanço Social e os padrões GRI, visando transformar a RSC em um ativo de comunicação estratégica capaz de restaurar a reputação e garantir a perenidade do negócio na atualidade.

Innovative lighting layouts ILS is crucial in the office environment, with a significant impact on occupants' well-being, visual quality, and saving energy consumption. A technical understanding of light sources and performance is vital in lighting design. Open office lighting settings varies from small areas based on light quantity, fixed approach (recessed/suspended), and layout, affecting illuminance lx-level and visual quality. This study evaluates minimalist lighting conditions and identifies the most efficient solution for uniformity in a workspace. It focuses on specific zones (accent light seating zone, task area, and circulation zones). Considering many factors, such as luminaire type, layout distribution, and quantity, influence illuminance levels and visual quality. The aim is to establish various innovative lighting layouts for multiple tasks in an open office, and identify key factors enhancing illuminance levels, distribution uniformity, and energy efficiency. This work utilizes Dialux-evo 10 simulation software to develop various strategies using different minimalist luminaires shapes, quantities, and layout distributions within an existing office in Masdar City, UAE to improve visual workspace performance. Two-strategies have created, analyzing current conditions and evaluating proposed lighting concepts by installing various artificial lighting types and designing different layouts for each workspace independently. The results emphasize the importance of different factors such-as light efficacy and fixed lighting approach in achieving required illuminance levels. The visual impact of each workspace is influenced by lighting uniformity, color, and distribution, a CRI of 80 or higher is preferred for accurate color representation. The type, quantity, and arrangement of luminaires play a crucial role in the overall visual outcome. The linear arrangement with batwing-shaped distribution Scenario-C achieves an acceptable illuminance level of 565lx, resulting in a reduction of approximately 10.9% compared to the regular arrangement of the base case.