Standards, Volume 5, Issue 2 (June 2025) – 3 articles

Corporate social responsibility (CSR) and sustainability have proliferated the corporate boardroom agenda and companies’ leadership teams are trying to find ways to improve their social and environmental performance and enhance their corporate governance management systems. This paper investigates the main CSR and sustainability-related standards that modern corporations use. To do so, it uses a sample of the 60 companies listed in the ATHEX ESG index. Firstly, a content analysis of those companies’ sustainability reports is conducted. The 60 companies are categorized into sectors according to the Global Industry Classification Standard (GICS). The sustainability standards used by each sector are grouped into four categories, namely environmental, social, governance, and reporting. Furthermore, an attempt is made to establish a link between the standards used and both the sectors they belong to and the material topics of each sector as they emerge from each company’s materiality analysis. Our research shows that our sample companies predominantly utilize reporting standards regardless of their sector. We did not establish a definitive relation between the prioritized material topics and the relative standards employed by the companies. We may have recognized certain pairings such as environmental material topics with relative environmental management systems, but not in a rigid manner or across all material topic categories. Full article

It is well understood that climate change is a major cause of the environmental shifts that are significantly impacting human lives. The floods caused by climate change are not only occurring more frequently each year, but they also bring up the problem of access to clean water for drinking and other daily usage for the affected communities. The Swat district of the Khyber Pakhtunkhwa province in Pakistan is one of the impacted regions and the growing concern for clean water access is yet to be resolved. This study aims to propose a sustainable solution to water access during the emergencies, particularly in flood and drought situations. While the roof water harvesting system (RWHS) is well established and functional in many developed regions, its potential remains underexplored in Pakistan. This research study analyzed the climate change projection data for the Saidu Sharif region of Swat. The regional climate data are gathered from the Shared Socio-economic Pathways (SSPs) for the period from 2015 to 2045. Five general circulation models (GCMs) were selected based on their performance in South Asian climate simulations. Analysis of the regional forecasted climate data indicates that almost all of the five climate models have predicted the periods of excessive rainfall to occur in the months of July, August, and September, while prolonged dry seasons may last between 271 and 325 days annually. Hydrological modeling was used to estimate RWHS performance, which incorporated the key parameters such as catchment area, runoff coefficient, and rainfall intensity. The findings suggest that the proposed RWHS could meet basic drinking water needs during the floods and even during the drought periods near around 100% satisfaction of water demand under certain conditions. For example, for an average drought period of 273 days, a household of seven people with a per capita daily water demand of 17 L requires a storage capacity of 33 m³. On the other hand, for a maximum drought duration of 325 days, the required storage volume increases to 39 m³. Demand satisfaction calculations are also used to evaluate the effectiveness of the proposed model. This research contributes to addressing the growing water scarcity challenge posed by climate change in the Swat region and offers a sustainable and practical solution. Full article

(1) Background: This study aimed to analyze and rank the benefits of adopting Artificial Intelligence (AI) in the logistics area, considering the opinions of professionals working in the Brazilian logistics sector through the implementation of ISO/IEC 42001. (2) Methods: The procedures adopted included a literature review to identify the benefits of the use and the application of a survey aimed at professionals in the logistics sector. The analysis used the TOPSIS method to identify and rank the most decisive benefits. (3) Results: Of the 15 benefits mapped in the literature, the professionals attributed the greatest importance to customer satisfaction, operational efficiency, incentives for innovation, and improving the company’s image and competitive advantage. The results indicate that adopting ISO/IEC 42001 not only promotes process optimization and cost reduction, but also encourages innovation and strengthens competitiveness in the market. (4) Conclusions: The implementation of this standard is vital for companies in the logistics sector, especially in a Brazilian context of major infrastructural and regulatory challenges. The findings highlight the need for a strategic approach to the adoption of AI, emphasizing the importance of efficient logistics management and ethical practices in the application of this technology. Full article