Search Results (332)

Play is considered the primary activity of children, and toys are their essential tools. However, the toy industry extends beyond children, constituting a significant economic sector with annual revenues exceeding one hundred billion dollars and generating substantial environmental consequences. These include resource consumption, pollution during manufacturing, energy use, consumables during operation, and waste generation at the end of the product’s life cycle. This research presents a study of the state of the art of ecodesign in the toy sector and its potential within this field. Through the analysis of the available scientific literature and the expertise of the Toy Technology Institute (AIJU), experiences from companies in the sector have been identified and classified according to the ecodesign strategy wheel. Simultaneously, a survey of industry stakeholders compared the current situation with that of 30 years ago. The results reveal perceptual progress that is uneven across dimensions, with the strongest advances in materials and production, moderate gains in distribution and end-of-life strategies, and limited improvement in product durability, while innovation in new product concepts shows the highest growth. Correlation analyses indicate that experience and professional background influence how sustainability progress is perceived. Although most improvements have been motivated by cost reduction and regulatory compliance rather than environmental awareness, recent trends reflect a growing corporate commitment to ecological innovation. For consumers, it remains essential to overcome misconceptions about eco-friendly toys, while companies must continue to invest in new materials, technologies, and design strategies that support the transition toward circular and long-lasting toy products. Full article

The evolution from Industry 4.0 to Industry 6.0 represents a paradigm shift—moving from automation toward an integrated model that incorporates intelligentization, sustainability, and human-centric resilience. While numerous conceptual frameworks have been put forward, empirical research remains scarce, primarily because of the absence of standardized indicators derived from verifiable corporate disclosures. To fill this research gap, the present study develops three quantifiable indices—Intelligence (INT), Sustainability (SUS), and Resilience & Human-centric (RES)—by extracting data from the annual reports and ESG disclosures of 100 Chinese A-share manufacturing enterprises (covering 2022–2024). Fixed-effects panel regression models are employed to assess the impact of these indices on financial performance (ROA, ROE, EPS), market valuation (Tobin’s Q), and sustainability outcomes (ESG ratings). Our findings reveal that INT is the most significant predictor of profitability, with statistically significant positive effects on ROA and ROE—effects that are particularly pronounced among high-tech enterprises. This supports the view that digital capabilities serve as strategic assets. SUS also demonstrates a positive influence on performance, especially in non-high-tech enterprises, where eco-efficiency, regulatory compliance, and ESG-linked financing help offset technological disadvantages. RES contributes to operational and financial stability by enhancing human capital, safety protocols, and organizational practices that reduce performance volatility. Collectively, these results indicate that different types of enterprises follow distinct yet converging pathways toward Industry 6.0: high-tech enterprises capitalize on intelligence to generate innovation rents, while non-high-tech enterprises increasingly rely on sustainability and resilience as strategies to build legitimacy. This study makes significant contributions in three aspects: Methodologically, it differs from previous research that relies on questionnaires and interviews. Instead, it quantifies Industry 6.0 through auditable large-sample key indicators, enhancing the objectivity and operability of the indicators. Empirically, it provides the first empirical evidence on the development path of Industry 6.0 based on data from Chinese manufacturing enterprises. In practical terms, it offers clear references for enterprises and policymakers on the core indicators and their construction framework that should be prioritized during the transformation to Industry 6.0. By linking the index derived from enterprise disclosures with quantifiable performance results, this study effectively bridges the gap between theoretical conceptions and practical applications. It further emphasizes that Industry 6.0 is not merely a technological upgrade but a systematic transformation driven by digitalization, sustainability, and resilience aimed at enhancing enterprise performance and achieving sustainable industrial development. Full article

Social washing refers to the strategic exaggeration or misrepresentation of an organisation’s commitment to social responsibility, ethical governance, or social impact without corresponding substantive action. It typically operates through selective disclosure, symbolic initiatives, or performative communication that aligns the organisation with socially desirable values—such as equity, human rights, community development, or inclusion—while underlying practices remain unchanged, weakly evidenced, or contradictory. The concept belongs to the wider family of “washing” phenomena associated with corporate social responsibility (CSR) and environmental, social, and governance (ESG) frameworks, especially the difficult-to-measure social (“S”) pillar. By contrast, authentic accountability refers to governance and reporting practices that connect institutional commitments to verifiable social outcomes and discernible improvements in human well-being. The institutionalisation of ESG frameworks has raised expectations of corporate responsibility while also enlarging the scope for reputational manipulation. Within this setting, social washing has become relevant not only to social policy and sustainable development debates, but also to corporate governance, ESG evaluation, and cross-sector partnership practice. This entry examines how organisations construct narratives of social responsibility that do not necessarily correspond to substantive social outcomes. It also argues that such distortions matter both for welfare systems and civil-society actors and for ESG assessment, reputational signalling, and the interpretation of social performance in market settings. Full article

The last few years have been marked by intense debates about the environmental agenda. Forums all over the world are discussing effective actions that can mitigate the effects of human actions on the environment. What was once destined for the imposed policy of developed countries upon emerging ones is now a global policy. Countries, nations, and the corporate world need to adopt urgent measures to make their activities less impactful before the feared tipping point is reached. In this context, hospitals (public and private) take on a fundamental role. As major consumers of water, generators of waste, and sources of high greenhouse gas emissions, hospital ecosystems must re-evaluate their processes to ensure the efficient use of water and energy resources. Although still a recent action, the Green Health concept has been disseminated globally, contributing to the achievement of the Sustainable Development Goals. The present study analyzes the current landscape of Green Health within the Brazilian context, based on a review of scholarly literature. To this end, consultations were made to publications deposited in the period from 2003 to 2025, whose information was processed and used to generate similarity visualization maps. This exploratory study sought to provide a proof of concept by defining a baseline to assess how the term ‘Green Health’ is being appropriated by researchers in Brazil. The results indicate that even though there are some actions in Brazil directed toward Green Health practices, they are modest and lack greater integration, especially regarding research on the topic. Full article

Guided by the Sustainable Development Goals, the ESG concept has increasingly become a key reference factor in corporate investment decisions. Given existing research on ESG practices in corporate risk management and the research gap regarding China’s media industry, this study examines the role of ESG practices in corporate risk-taking among China’s listed new media companies from 2009 to 2024. It proposes the following key hypotheses: there exists an inverted U-shaped relationship between ESG performance and corporate risk-taking in new media firms; Confucian culture moderates this nonlinear relationship. The findings confirm these hypotheses, demonstrating that ESG ratings have a nonlinear, rising-then-falling effect on corporate risk-taking, which is attenuated by Confucian culture. Furthermore, this inverted U-shaped relationship is more pronounced among firms in highly marketized regions, low-growth firms, and firms with low organizational inertia. This study extends the understanding of the economic consequences and mechanisms of corporate ESG performance, providing empirical evidence to help new media enterprises balance ESG responsibilities with strategic risk-taking in pursuit of sustainable development. Full article

University–employer alliances have expanded as a strategy to foster innovation, employability, and knowledge transfer; however, their growth often results in instrumental arrangements oriented toward short-term metrics (agreements, hours, deliverables) that weaken curricular transformation and Social Responsibility. This article proposes a governance architecture to design and audit sustainable Collaborative Education, understood as a technologically mediated multi-actor network organized by a shared principle of Social Responsibility. The method operates in two moves: (i) a conceptual ordering that uses the substance–accidents distinction and a formative telos to subordinate organizational and technological means to the educational purpose; and (ii) the translation of concepts into decision domains (who decides, with what evidence, under what risks, and with what safeguards), positioning Technological Mediation as governance infrastructure rather than a neutral support. The proposal delivers three managerial outputs: (a) a hierarchy of seven support entities (metaphysical question, Social Responsibility, projects and strategies, institutional management, institutional development, stakeholders, and benefits); (b) governance principles (primacy of purpose, multi-actor accountability, justifiable distribution of benefits and risks, and deliberative traceability); and (c) a compact matrix and checklist applicable through document auditing and platform design review, without requiring field data collection. Taken together, the framework shows how employer-side corporate governance can align incentives, rules of evidence, and data use to enable co-responsibility and avoid capture, strengthening the sustainability of collaboration over time across organizational contexts. Full article

The present study analyzes the possibilities for diversification in the iGaming sector through the integration of concepts derived from financial derivatives theory. The main idea is the development of a model introducing a mechanism for buying and selling bets between two clients as a means of early position closure—an analog to option trading in capital markets. The model is structured in three phases and four conditions, forming eight scenarios with varying probabilities and expected returns. The analysis demonstrates that, under appropriate parameters, the innovation can be potentially profitable for clients and acceptable for the bookmaker, who may offset potential losses through an increased number of registrations and an enhanced corporate image. The proposed conceptual framework provides a theoretical foundation for the creation of a secondary market in iGaming, which could lead to greater market efficiency, increased liquidity, and the rationalization of player behavior. The results emphasize the significance of an interdisciplinary approach combining game theory, behavioral economics, and financial engineering as a basis for sustainable development and competitive advantage in the dynamically evolving iGaming industry. Full article

As global climate change intensifies and the Paris Agreement advances low-carbon transformation, frequent local policy adjustments under China’s dual carbon goals have made climate-policy uncertainty a core challenge for corporate sustainability. Environmental, social, and governance (ESG) performance has grown exponentially in international capital markets, evolving from a peripheral concept to a key investment decision-making dimension. This study uses China’s carbon peaking and neutrality policies as a quasinatural experiment, applying the difference-in-differences (DID) method to the panel data of Chinese A-share listed companies (2014–2023). Taking high-energy-consuming enterprises as the treatment group, this study identifies net policy effects via the interaction of policy and time dummy variables. The results show that carbon peaking and neutrality policies significantly suppress the ESG performance of energy-intensive firms; mediating effect tests confirm that the policy harms ESG performance by increasing uncertainty. Implications include enhancing policy transparency and predictability and optimizing resource allocation to strengthen ESG resilience. Future research should focus on micro-level policy indicators and long-term effect tracking to provide theoretical and practical support for synergizing dual carbon goals with high-quality economic development. Full article

The ESG concept encompasses corporate values of sustainable growth and green development, aligning with the contemporary essence of new quality productivity. This study examines the relationship between corporate ESG disclosure and new quality productivity from a reputation perspective, revealing that ESG disclosure promotes both short- and long-term new quality productivity. It facilitates these enhancements through the signal transmission effect and spillover effects of corporate reputation. Furthermore, regional social trust and environmental regulations amplify the enhancement effect of corporate ESG disclosure on new quality productivity, exerting a stronger moderation influence in the long term. Conversely, ESG rating divergence suppresses this enhancement effect, with a more pronounced inhibitory impact in the long term. Additional analysis indicates that media sentiment coverage influences this promotional effect. Positive media sentiment can enhance the positive impact of corporate ESG disclosure, while negative media sentiment can weaken this impact. The findings indicate that reputation influences the effect of ESG disclosure on new quality productivity. These conclusions provide valuable insights into corporate ESG management and the formulation of regulatory ESG policies. Full article

As the concept of innovative, coordinated, green, open and shared development gains popularity, small- and medium-sized enterprises (SMEs) have come to acknowledge green product innovation (GPI) as essential to sustaining competitive advantage, embedding it within their strategic frameworks. However, most SMEs heavily rely on the continued support of stakeholders, unaware that organisational learning, such as perceived relative advantage (PRA) and innovation capabilities, is the core competitive strategy for achieving green transformation. Drawing on institutional theory and organisational learning theory, this study examines how institutional pressures influence innovation capability and PRA, which in turn drive GPI and corporate reputation. This study analyses data from a survey of 330 Chinese construction SMEs using structural equation modelling. The results show that GPI significantly enhances corporate reputation. Innovation capability and PRA act as mediators in the relationship between institutional pressure and GPI. These findings highlight the importance of organisational learning and explain the critical role of the institutional environment in promoting GPI and thus enhancing corporate reputation. This research provides pathways for SMEs in the construction industry to enhance sustainability while gaining a long-term competitive advantage, contributing to the building of ecological civilisation and a community with a shared future for mankind. Full article

The concept of sustainability in the supermarket sector has emerged as a strategic priority, as companies are required to reduce their environmental footprint and enhance their social and economic performance. The aim of this literature review is to identify, document, and analyze the key performance indicators (KPIs) applied in the sector, with emphasis on environmental, social, and economic dimensions, and to investigate the extent to which technical energy interventions are linked to business and consumer benefits. The methodology was inspired by the general logic of organized search and selection procedures, and for this reason, elements of the PRISMA framework were used, with a search conducted across multiple international scientific databases and selection criteria ensuring the validity and relevance of the sources. The analysis classified the indicators into the following three categories: environmental (e.g., CO₂ emissions, energy consumption), social (e.g., customer satisfaction, corporate image), and economic (e.g., ESG score, return on investment). The study revealed substantial progress made by supermarket chains globally in adopting energy-efficiency technologies, such as LED lighting and renewable energy with proven benefits in reducing consumption and consequently, improving environmental performance. However, a lack of holistic integration between technical interventions and social-economic indicators was identified, limiting the use of KPIs as a strategic tool for guiding specific sustainability strategies. This research concludes that there is a need to develop unified, sector-specific measurement frameworks that integrate environmental, social, and economic parameters, as well as empirical research that quantitatively connects energy strategies with business and consumer performance through comparable indicators in the context of supermarket operations, thereby opening ground for further exploration of the field. Full article

Integrating environmental, social, and governance (ESG) reporting with the Sustainable Development Goals (SDGs) is important for achieving corporate sustainability. The rapid evolution of regulations like the Corporate Sustainability Reporting Directive (CSRD), and the fragmented research landscape create uncertainty for strategic planning. This paper addresses the critical gap related to the lack of predictive data into future research trends at the ESG-SDG nexus. The research begins with a bibliometric analysis using two software programs R-Biblioshiny 5.2.0 and VOSviewer 1.6.20, to process data extracted from the Web of Science (Clarivate). Selected key terms regarding sustainability reporting concepts and reporting standards, as well as the engagements of auditors were used to filter the database information. Starting from the bibliometric analysis of 361 publications completed during January 2015–September 2025, the study performs further a quantitative measurement bibliometrics using RStudio 4.5.2 and provides a novel ensemble forecasting model (AutoRegressive Integrated Moving Average, Error, Trend, Seasonal Components, and Linear regression with SDG factors) that cartograph the alignment of the current research field and forecast its evolution. The results reveal that terms regarding reporting “CSRD” and sustainability assurance, “ISSA 5000” are the most dominant research fronts, strongly aligned with SDG 12, 13 and 17. The forecasting model predicts sustained growth in this area. The study contributes by providing a forward-thinking strategic map for researchers, policymakers and businesses, transforming sustainability integration from a compliance task into systematic, data-driven approach for priority setting strategy. Full article

This systematic literature review critically examines sustainability challenges and opportunities within fibre-based process industries (e.g., paper and nonwoven), pivotal energy-intensive sectors in the EU. Using an adapted PRISMA guideline, it analyses the evolution of sustainability concepts, key regulatory frameworks (e.g., European Green Deal, Corporate Sustainability Reporting Directive), and established management tools (e.g., ISO 50001, life cycle assessment). The review uncovers critical gaps, including a persistent lack of integrated approaches across environmental, economic, and social dimensions, alongside superficial strategic embedding of sustainability. Furthermore, regulatory fragmentation significantly hinders effective implementation. The study also highlights uneven technology adoption and practical obstacles for circular economy models, largely because sustainability often remains a parallel function rather than a core business driver. Ultimately, transformative sustainability demands integrated, sector-specific strategies, robust data, and strong leadership. This necessitates streamlined regulations, accelerated technology uptake, and enhanced multi-stakeholder collaboration, embedding sustainability into core business models beyond mere compliance. Full article

In the context of the ongoing deepening of the “dual carbon” strategy and concepts of sustainable development, corporate environmental, social, and governance (ESG) performance has increasingly garnered the attention of various investment entities and gradually influenced key operational areas, such as supply chain financing. This paper analyzes the potential impact and mechanisms through which ESG performance affects corporate supply chain financing, using resource dependence and stakeholder theories as analytical lenses. The study utilizes data from A-share listed companies in China from 2013 to 2023 and finds that strong ESG performance significantly enhances the supply chain financing available to companies. This effect is particularly pronounced among state-owned enterprises, large firms, those with lower pollution levels, and companies in high-tech industries. Further analysis indicates that ESG performance positively influences supply chain financing by enhancing corporate reputation and reducing information asymmetry. Therefore, companies, financial institutions, and relevant government agencies should prioritize the development of ESG performance, integrate it into long-term strategies, promote standardized information disclosure, and support the sustainable development of supply chain financing. Full article

The recent synergistic explosion of artificial intelligence and the world of machines, in a bid to make them smarter entities as a result of the fourth industrial revolution, has resulted in the concept of chatbots, which have evolved over the years and gained heightened attention for the sustainability of most human corporations. Organisations are increasingly utilising chatbots to enhance customer engagement through the process of agent-based autonomous sensing, interaction, and enhanced service delivery. The current state of the art in chatbot technology is such that the system lacks the ability to conduct text-sensing in a bid to acquire new information or learn from the external world autonomously. This has limited the current chatbot systems to being system-controlled interactive agents, hence, strongly limiting their functionalities and posing a question on the purported intelligence. In this research, an integrated framework that combines the functionalities and capabilities of a chatbot and machine learning was developed. The integrated system was designed to accept new text queries from the external world and import them into the knowledge base using the SQL (Structured Query Language) syntax and MySQL workbench (version 8.0.44). The search engine and decision-making cluster was built in the Python (version 3.12.7) coding environment with the learning process, solution adaptation, and inference, anchored using a reinforcement machine learning approach. This mode of chatbot operation, with an interactive capacity, is known as the mixed controlled system mode, with a viable human–machine system interaction. The smart chatbot was assessed for efficacy using performance metrics (response time, accuracy) and user experience (usability, satisfaction). The analysis further revealed that several self-governed chatbots deployed in most corporate organisations are system-controlled and significantly constrained, hence lacking the ability to adapt or filter queries beyond their predefined databases when users employ diverse phrasing or alternative terms in their interactions. Full article