Pub Date : 2026-01-07DOI: 10.1016/j.sftr.2026.101650
Adéla Malinová , Michal Čermák , Vladimír Krepl , Zdeněk Vališ
Temperature changes pose significant challenges for agriculture, influencing crop yields, resource use, and food security. Understanding these dynamics is essential for assessing risks and developing sustainable adaptation strategies. This paper investigates the impact of temperatures on agriculture value added across 46 African countries from 1993 to 2022. Multiple econometric approaches were used, including an error correction model, impulse-response analysis, and non-parametric partial-kernel regression. The results show a statistically significant and robust negative effect of temperatures on agriculture value added. Diagnostics confirm cointegration and robustness across model specifications. The findings underscore the importance of targeted adaptation strategies for safeguarding agricultural productivity in Africa.
{"title":"Temperature changes and agricultural performance linkage: Evidence from Africa","authors":"Adéla Malinová , Michal Čermák , Vladimír Krepl , Zdeněk Vališ","doi":"10.1016/j.sftr.2026.101650","DOIUrl":"10.1016/j.sftr.2026.101650","url":null,"abstract":"<div><div>Temperature changes pose significant challenges for agriculture, influencing crop yields, resource use, and food security. Understanding these dynamics is essential for assessing risks and developing sustainable adaptation strategies. This paper investigates the impact of temperatures on agriculture value added across 46 African countries from 1993 to 2022. Multiple econometric approaches were used, including an error correction model, impulse-response analysis, and non-parametric partial-kernel regression. The results show a statistically significant and robust negative effect of temperatures on agriculture value added. Diagnostics confirm cointegration and robustness across model specifications. The findings underscore the importance of targeted adaptation strategies for safeguarding agricultural productivity in Africa.</div></div>","PeriodicalId":34478,"journal":{"name":"Sustainable Futures","volume":"11 ","pages":"Article 101650"},"PeriodicalIF":4.9,"publicationDate":"2026-01-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145938618","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The implementation of strategies aimed at reducing emissions and minimizing energy consumption are crucial approaches that significantly contribute to enhancing environmental energy efficiency, and the G20 countries employ a wide range of policies to foster sustainable development by promoting environmental protection, addressing social inequalities, and ensuring economic stability. This article employs the general directional DEA model to evaluate the environmental energy efficiency of the G20 nations by minimizing energy consumption, maximizing economic growth, and reducing emissions. The finding indicates that between 1997 and 2014, 31.58% of G20 countries are efficient under the Constant Returns to Scale (CRS) model, while 42.10% are efficient under the Variable Returns to Scale (VRS) model. This study also evaluates technical change and productivity growth across G20 countries between 1997 and 2014 by combining the general directional distance function technique with the Malmquist–Luenberger (ML) and Global Malmquist–Luenberger (GML) methodologies. The comparison of results of the ML and GML productivity index carries major policy implications for decision-makers in industrial sectors across G20 countries.
{"title":"Measuring performance and productivity of G20 Nations in the industrial sector: Enhancing environmental energy efficiency using the global Malmquist–Luenberger DEA approaches","authors":"Vishal Chaubey , Kshitish Kumar Mohanta , Rajkumar Verma","doi":"10.1016/j.sftr.2026.101647","DOIUrl":"10.1016/j.sftr.2026.101647","url":null,"abstract":"<div><div>The implementation of strategies aimed at reducing <span><math><msub><mrow><mi>CO</mi></mrow><mrow><mn>2</mn></mrow></msub></math></span> emissions and minimizing energy consumption are crucial approaches that significantly contribute to enhancing environmental energy efficiency, and the G20 countries employ a wide range of policies to foster sustainable development by promoting environmental protection, addressing social inequalities, and ensuring economic stability. This article employs the general directional DEA model to evaluate the environmental energy efficiency of the G20 nations by minimizing energy consumption, maximizing economic growth, and reducing <span><math><msub><mrow><mi>CO</mi></mrow><mrow><mn>2</mn></mrow></msub></math></span> emissions. The finding indicates that between 1997 and 2014, 31.58% of G20 countries are efficient under the Constant Returns to Scale (CRS) model, while 42.10% are efficient under the Variable Returns to Scale (VRS) model. This study also evaluates technical change and productivity growth across G20 countries between 1997 and 2014 by combining the general directional distance function technique with the Malmquist–Luenberger (ML) and Global Malmquist–Luenberger (GML) methodologies. The comparison of results of the ML and GML productivity index carries major policy implications for decision-makers in industrial sectors across G20 countries.</div></div>","PeriodicalId":34478,"journal":{"name":"Sustainable Futures","volume":"11 ","pages":"Article 101647"},"PeriodicalIF":4.9,"publicationDate":"2026-01-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145938499","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2026-01-06DOI: 10.1016/j.sftr.2025.101628
Derson da S. Lopes-Jr , Marco Antonio Figueiredo Milani Filho , Anne Kathleen Lopes Rocha
Social entrepreneurship has arisen as an alternative to address societal challenges, combining business objectives with social goals. This study investigates the relationships between volunteering, entrepreneurial self-efficacy, and social entrepreneurship intentions using Partial Least Square - Structural Equation Modeling (PLS-SEM). Data was collected from 1,052 participants across 27 countries, with 47 % of respondents being Brazilian. The results suggest that volunteering practice has a significant positive impact on social entrepreneurship intentions, with a strong coefficient of 0.455. However, the study reveals a complex relationship between these variables. While volunteering positively influences entrepreneurial self-efficacy, the direct effect of entrepreneurial self-efficacy on social entrepreneurship intentions was found to be minimal. These findings suggest that while volunteering plays a crucial role in fostering social entrepreneurship intentions, the relationship between self-efficacy and social entrepreneurial intentions may be mediated by other factors. The study contributes to the literature by providing empirical evidence on these intricate relationships and highlights the need for future research to explore potential mediating variables that could explain the unexpected weak link between entrepreneurial self-efficacy and social entrepreneurship intentions
{"title":"Volunteering as a catalyst to social entrepreneurship","authors":"Derson da S. Lopes-Jr , Marco Antonio Figueiredo Milani Filho , Anne Kathleen Lopes Rocha","doi":"10.1016/j.sftr.2025.101628","DOIUrl":"10.1016/j.sftr.2025.101628","url":null,"abstract":"<div><div>Social entrepreneurship has arisen as an alternative to address societal challenges, combining business objectives with social goals. This study investigates the relationships between volunteering, entrepreneurial self-efficacy, and social entrepreneurship intentions using Partial Least Square - Structural Equation Modeling (PLS-SEM). Data was collected from 1,052 participants across 27 countries, with 47 % of respondents being Brazilian. The results suggest that volunteering practice has a significant positive impact on social entrepreneurship intentions, with a strong coefficient of 0.455. However, the study reveals a complex relationship between these variables. While volunteering positively influences entrepreneurial self-efficacy, the direct effect of entrepreneurial self-efficacy on social entrepreneurship intentions was found to be minimal. These findings suggest that while volunteering plays a crucial role in fostering social entrepreneurship intentions, the relationship between self-efficacy and social entrepreneurial intentions may be mediated by other factors. The study contributes to the literature by providing empirical evidence on these intricate relationships and highlights the need for future research to explore potential mediating variables that could explain the unexpected weak link between entrepreneurial self-efficacy and social entrepreneurship intentions</div></div>","PeriodicalId":34478,"journal":{"name":"Sustainable Futures","volume":"11 ","pages":"Article 101628"},"PeriodicalIF":4.9,"publicationDate":"2026-01-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145938528","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2026-01-06DOI: 10.1016/j.sftr.2025.101630
Saeed Dehnavi, Hadi Mokhtari
The construction industry is a major global consumer of energy and a leading source of greenhouse gas emissions, underscoring the need for transparent, data-driven, and energy-efficient supply chain strategies. This study develops an integrated mixed-integer linear programming (MILP) model for a multi-echelon, multi-product construction supply chain that explicitly incorporates differentiated building energy efficiency levels (A+, A++, A+++) as exogenous determinants of material requirements, production processes, and logistics flows. By embedding blockchain-enabled smart contracts, the model automates supplier governance and ensures compliance with delivery reliability, quality standards, and CO2 performance through predefined incentives and penalties, thereby enhancing transparency and accountability. The framework jointly optimizes facility location, material and product flows, supplier selection, and reverse logistics operations under a CO₂ emission cap, while simultaneously capturing the implications of greenfield and brownfield project conditions. A real-scale numerical case study demonstrates the model’s ability to evaluate the economic–environmental trade-offs arising from increasingly stringent sustainability requirements. The results reveal that although higher energy efficiency levels incur greater initial supply chain costs due to advanced materials and more complex logistics, they lead to substantial reductions in long-term operational energy consumption, rendering the A+++ option the most economically favorable from a lifecycle perspective. Furthermore, the integration of blockchain-enabled smart contracts partially offsets cost escalations by penalizing non-compliant suppliers and rewarding high-performing ones. Overall, the proposed model provides a rigorous and transparent decision-support framework that enables contractors to align supply chain design with energy-efficiency targets, CO2-reduction policies, and circular-economy objectives while preserving operational feasibility and supply reliability.
{"title":"Sustainable energy-efficient optimization of construction supply chains with smart contracts","authors":"Saeed Dehnavi, Hadi Mokhtari","doi":"10.1016/j.sftr.2025.101630","DOIUrl":"10.1016/j.sftr.2025.101630","url":null,"abstract":"<div><div>The construction industry is a major global consumer of energy and a leading source of greenhouse gas emissions, underscoring the need for transparent, data-driven, and energy-efficient supply chain strategies. This study develops an integrated mixed-integer linear programming <del>(MILP)</del> model for a multi-echelon, multi-product construction supply chain that explicitly incorporates differentiated building energy efficiency levels (<em>A</em>+, <em>A</em>++, <em>A</em>+++) as exogenous determinants of material requirements, production processes, and logistics flows. By embedding blockchain-enabled smart contracts, the model automates supplier governance and ensures compliance with delivery reliability, quality standards, and CO<sub>2</sub> performance through predefined incentives and penalties, thereby enhancing transparency and accountability. The framework jointly optimizes facility location, material and product flows, supplier selection, and reverse logistics operations under a CO₂ emission cap, while simultaneously capturing the implications of greenfield and brownfield project conditions. A real-scale numerical case study demonstrates the model’s ability to evaluate the economic–environmental trade-offs arising from increasingly stringent sustainability requirements. The results reveal that although higher energy efficiency levels incur greater initial supply chain costs due to advanced materials and more complex logistics, they lead to substantial reductions in long-term operational energy consumption, rendering the <em>A</em>+++ option the most economically favorable from a lifecycle perspective. Furthermore, the integration of blockchain-enabled smart contracts partially offsets cost escalations by penalizing non-compliant suppliers and rewarding high-performing ones. Overall, the proposed model provides a rigorous and transparent decision-support framework that enables contractors to align supply chain design with energy-efficiency targets, CO<sub>2</sub>-reduction policies, and circular-economy objectives while preserving operational feasibility and supply reliability.</div></div>","PeriodicalId":34478,"journal":{"name":"Sustainable Futures","volume":"11 ","pages":"Article 101630"},"PeriodicalIF":4.9,"publicationDate":"2026-01-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145938612","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2026-01-06DOI: 10.1016/j.sftr.2025.101633
Bin Liu , Ailian Huang , Aoxiang Zhang , Jing Zhan
This study addresses a key research gap in understanding the synergistic relationship between tourism eco-efficiency (TEE) and high-quality economic development (HQED) by constructing a two-way coupling theoretical framework. Employing panel data from 30 Chinese provinces (2011–2019), the research measures TEE using a Slack-Based Measure-Data Envelopment Analysis (SBM-DEA) model with undesirable outputs, and evaluates HQED applying the entropy weight-TOPSIS method. The coupled coordination degree (THCD) model quantifies system synergy, while spatial autocorrelation analysis and a spatial Durbin model (SDM) are employed to reveal spatio-temporal patterns and driving mechanisms. The findings indicate that TEE growth (4.22% annually) outpaces HQED (0.66%), with THCD transitioning from moderate imbalance (0.394) to basic coordination (0.547), and showing a distinct east-central-west spatial gradient. A significant spatial clustering of THCD is confirmed, with population size, environmental regulation, and financial development identified as key drivers of spatial spillover. The study's originality lies in its dual-system synergistic framework, offering a novel perspective on ecological-economic mutual feedback and extending theoretical paradigms beyond single-factor analyses.
{"title":"Coupled coordination of tourism eco-efficiency and economic development in China: measurement, spatio-temporal evolution, and spatial spillover","authors":"Bin Liu , Ailian Huang , Aoxiang Zhang , Jing Zhan","doi":"10.1016/j.sftr.2025.101633","DOIUrl":"10.1016/j.sftr.2025.101633","url":null,"abstract":"<div><div>This study addresses a key research gap in understanding the synergistic relationship between tourism eco-efficiency (TEE) and high-quality economic development (HQED) by constructing a two-way coupling theoretical framework. Employing panel data from 30 Chinese provinces (2011–2019), the research measures TEE using a Slack-Based Measure-Data Envelopment Analysis (SBM-DEA) model with undesirable outputs, and evaluates HQED applying the entropy weight-TOPSIS method. The coupled coordination degree (THCD) model quantifies system synergy, while spatial autocorrelation analysis and a spatial Durbin model (SDM) are employed to reveal spatio-temporal patterns and driving mechanisms. The findings indicate that TEE growth (4.22% annually) outpaces HQED (0.66%), with THCD transitioning from moderate imbalance (0.394) to basic coordination (0.547), and showing a distinct east-central-west spatial gradient. A significant spatial clustering of THCD is confirmed, with population size, environmental regulation, and financial development identified as key drivers of spatial spillover. The study's originality lies in its dual-system synergistic framework, offering a novel perspective on ecological-economic mutual feedback and extending theoretical paradigms beyond single-factor analyses.</div></div>","PeriodicalId":34478,"journal":{"name":"Sustainable Futures","volume":"11 ","pages":"Article 101633"},"PeriodicalIF":4.9,"publicationDate":"2026-01-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145938610","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2026-01-06DOI: 10.1016/j.sftr.2025.101626
Shayuti Mohamed Adnan , Waleed M. Alahdal , Faozi A. Almaqtari , Muskan Sahu , Mohammed Bajaher
This study has a dual focus: first, to evaluate how audit committee characteristics moderate the relationship between ESG and financial performance; second, to investigate this moderation within low and high-power distance cultures. Data were collected from twelve culturally diverse countries: Austria, China, Greece, India, Indonesia, New Zealand, Japan, Malaysia, Singapore, the United Kingdom, Sweden, and the United States of America. Based on a dataset of 20,336 observations from 5084 distinct companies across countries during 2019–2022, panel analysis confirmed our hypotheses. Our analysis included both direct and moderating effect models. We found that audit expertise and independence moderate the relationship between ESG and financial performance. Notably, this moderation effect was evident in both high and low power distance cultures, suggesting that the interaction between ESG and audit characteristics can enhance corporate financial performance irrespective of cultural norms. Without audit committee insights, the detrimental effect of power distance on the ESG-financial performance became evident. These results hold significant practical and theoretical implications for policymakers, internal stakeholders, academics, and investors striving to balance sustainability with financial outcomes. They demonstrate the importance of audit members' expertise and independence in fostering sustainable organisational practices, potentially guiding future policy decisions and investment strategies.
{"title":"Do audit committee characteristics moderate the relationship between ESG and financial performance? Cross-country analysis","authors":"Shayuti Mohamed Adnan , Waleed M. Alahdal , Faozi A. Almaqtari , Muskan Sahu , Mohammed Bajaher","doi":"10.1016/j.sftr.2025.101626","DOIUrl":"10.1016/j.sftr.2025.101626","url":null,"abstract":"<div><div>This study has a dual focus: first, to evaluate how audit committee characteristics moderate the relationship between ESG and financial performance; second, to investigate this moderation within low and high-power distance cultures. Data were collected from twelve culturally diverse countries: Austria, China, Greece, India, Indonesia, New Zealand, Japan, Malaysia, Singapore, the United Kingdom, Sweden, and the United States of America. Based on a dataset of 20,336 observations from 5084 distinct companies across countries during 2019–2022, panel analysis confirmed our hypotheses. Our analysis included both direct and moderating effect models. We found that audit expertise and independence moderate the relationship between ESG and financial performance. Notably, this moderation effect was evident in both high and low power distance cultures, suggesting that the interaction between ESG and audit characteristics can enhance corporate financial performance irrespective of cultural norms. Without audit committee insights, the detrimental effect of power distance on the ESG-financial performance became evident. These results hold significant practical and theoretical implications for policymakers, internal stakeholders, academics, and investors striving to balance sustainability with financial outcomes. They demonstrate the importance of audit members' expertise and independence in fostering sustainable organisational practices, potentially guiding future policy decisions and investment strategies.</div></div>","PeriodicalId":34478,"journal":{"name":"Sustainable Futures","volume":"11 ","pages":"Article 101626"},"PeriodicalIF":4.9,"publicationDate":"2026-01-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145938505","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2026-01-06DOI: 10.1016/j.sftr.2025.101607
Dadi Zhao , Hongyu Zhang , Mei Shan , Haiyan Fan , Jinglan Wang , Jing Jing , Hexian Huang , Yaling Lu , Shuiping Deng , Dong Cao , Qijin Deng
The brick and tile industry with high energy consumption, scattered distribution, and low governance level, has become one of the key obstacles for continuous air quality improvement in China, while the pollution reduction potential was rarely assessed. This study combined the bottom-up and up-down methods and applied the WRF-CMAQ and GEMM models to identify the effect of air quality improvement and health benefits in Chenzhou City of Hunan Province, where the brick and tile enterprises are densely populated. A green development path for the brick and tile industry was designed concerning the aspects of end-of-pipe treatment, technological upgrading, elimination of outdated production capacity, and fugitive emission control. Results show that by 2030 the green development path will lead the emissions of SO2, NOx, PM10, and PM2.5 drop to 45.6 %, 57.0 %, 33.5 %, 33.5 %, respectively, comparing with the current situation in 2023, the PM2.5 concentration will decrease by 1.97 %, about 0.65 μg/m3, and the number of deaths will be reduced by 44 people annually. By 2035, SO2, NOx, PM10, and PM2.5 emissions will be further dropped to 6.3 %, 31.5 %, 7.6 % and 7.6 %, respectively; PM2.5 concentration will drop by 0.68 % extra, approximately 0.22 μg/m3, and reduce extra 14 annual premature deaths. While considering China’s population aging trend, the health reward was even enhanced, with total 59 and 92 premature deaths avoided by 2030 and 2035 respectively. Concrete suggestions such as centralized industry, non-sintered brick technology, end-of-pipe treatment technology, are given for green upgrading, which provide quantitative references for cities with similar industry.
{"title":"Air quality and health benefits of green transformation in the brick and tile industry: A case of Chenzhou, a typical industrial city in Hunan province, China","authors":"Dadi Zhao , Hongyu Zhang , Mei Shan , Haiyan Fan , Jinglan Wang , Jing Jing , Hexian Huang , Yaling Lu , Shuiping Deng , Dong Cao , Qijin Deng","doi":"10.1016/j.sftr.2025.101607","DOIUrl":"10.1016/j.sftr.2025.101607","url":null,"abstract":"<div><div>The brick and tile industry with high energy consumption, scattered distribution, and low governance level, has become one of the key obstacles for continuous air quality improvement in China, while the pollution reduction potential was rarely assessed. This study combined the bottom-up and up-down methods and applied the WRF-CMAQ and GEMM models to identify the effect of air quality improvement and health benefits in Chenzhou City of Hunan Province, where the brick and tile enterprises are densely populated. A green development path for the brick and tile industry was designed concerning the aspects of end-of-pipe treatment, technological upgrading, elimination of outdated production capacity, and fugitive emission control. Results show that by 2030 the green development path will lead the emissions of SO<sub>2</sub>, NO<em><sub>x</sub></em>, PM<sub>10</sub>, and PM<sub>2.5</sub> drop to 45.6 %, 57.0 %, 33.5 %, 33.5 %, respectively, comparing with the current situation in 2023, the PM<sub>2.5</sub> concentration will decrease by 1.97 %, about 0.65 μg/m<sup>3</sup>, and the number of deaths will be reduced by 44 people annually. By 2035, SO<sub>2</sub>, NO<em><sub>x</sub></em>, PM<sub>10</sub>, and PM<sub>2.5</sub> emissions will be further dropped to 6.3 %, 31.5 %, 7.6 % and 7.6 %, respectively; PM<sub>2.5</sub> concentration will drop by 0.68 % extra, approximately 0.22 μg/m<sup>3</sup>, and reduce extra 14 annual premature deaths. While considering China’s population aging trend, the health reward was even enhanced, with total 59 and 92 premature deaths avoided by 2030 and 2035 respectively. Concrete suggestions such as centralized industry, non-sintered brick technology, end-of-pipe treatment technology, are given for green upgrading, which provide quantitative references for cities with similar industry.</div></div>","PeriodicalId":34478,"journal":{"name":"Sustainable Futures","volume":"11 ","pages":"Article 101607"},"PeriodicalIF":4.9,"publicationDate":"2026-01-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145938530","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2026-01-06DOI: 10.1016/j.sftr.2025.101639
Shaif Jarallah, Mouyad Alsamara, Karim Barkat
This study examines the environmental and socioeconomic determinants of health outcomes in the Middle East and North Africa (MENA) region. Specifically, it investigates the relationship between environmental degradation as proxied by ecological footprint and life expectancy at birth. We analyze data from 20 MENA countries for the 2000–2022 period using pooled ordinary least squares and (static and dynamic) panel threshold regressions. We find ecological footprint to be associated with 1.159-year decrease in average life expectancy for the region. However, when our sample is decomposed into oil- and non-oil exporters, we find ecological footprint to have a positive effect on life expectancy for the former group and a negative effect for the latter. This result emphasizes contextual heterogeneity. Our threshold regression results show a non-linear effect of ecological footprint on life expectancy. These results are robust for alternative environmental proxies such as carbon dioxide emissions. Additionally, we find that improvements in gross domestic product (per capita), information communication technology, healthcare expenditure and urbanization improve average life expectancy. Meanwhile, other determinants such as unemployment, the recent Coronavirus pandemic and geo-political instability in the region impaired life expectancy. Our findings highlight tangible health costs in relation to environmental degradation that requires targeted socioeconomic policies to enhance public health in the region.
{"title":"Examining the impact of ecological footprint on life expectancy in the MENA countries: a panel threshold analysis","authors":"Shaif Jarallah, Mouyad Alsamara, Karim Barkat","doi":"10.1016/j.sftr.2025.101639","DOIUrl":"10.1016/j.sftr.2025.101639","url":null,"abstract":"<div><div>This study examines the environmental and socioeconomic determinants of health outcomes in the Middle East and North Africa (MENA) region. Specifically, it investigates the relationship between environmental degradation as proxied by ecological footprint and life expectancy at birth. We analyze data from 20 MENA countries for the 2000–2022 period using pooled ordinary least squares and (static and dynamic) panel threshold regressions. We find ecological footprint to be associated with 1.159-year decrease in average life expectancy for the region. However, when our sample is decomposed into oil- and non-oil exporters, we find ecological footprint to have a positive effect on life expectancy for the former group and a negative effect for the latter. This result emphasizes contextual heterogeneity. Our threshold regression results show a non-linear effect of ecological footprint on life expectancy. These results are robust for alternative environmental proxies such as carbon dioxide emissions. Additionally, we find that improvements in gross domestic product (per capita), information communication technology, healthcare expenditure and urbanization improve average life expectancy. Meanwhile, other determinants such as unemployment, the recent Coronavirus pandemic and geo-political instability in the region impaired life expectancy. Our findings highlight tangible health costs in relation to environmental degradation that requires targeted socioeconomic policies to enhance public health in the region.</div></div>","PeriodicalId":34478,"journal":{"name":"Sustainable Futures","volume":"11 ","pages":"Article 101639"},"PeriodicalIF":4.9,"publicationDate":"2026-01-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145938614","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study investigates the determinants of tax compliance among small and medium-sized enterprises (SMEs) in Ghana, focusing on the roles of digital transformation (DGTF), corporate tax reputation (TXREP), and the moderating influence of entrepreneurial orientation (EO). Drawing on Resource-Based View (RBV), Signalling Theory and the Dynamic Capability theory, the study proposes a conceptual framework in which EO enhances the effects of digital transformation and tax reputation on compliance behaviours. A cross-sectional survey of 900 SME owners and managers was conducted, and data were analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM). Results reveal that both digital transformation and corporate tax reputation significantly improve tax compliance. EO significantly moderates these relationships, strengthening the impact of digital transformation on tax reputation and of tax reputation on compliance, demonstrating its role as a critical contingent capability. Model robustness is confirmed through PLSpredict, SRMR, and R² (0.810), indicating strong predictive accuracy and reliability. The findings advance theory by integrating technological, reputational, and entrepreneurial factors into SME tax compliance and offer practical insights for policymakers, tax authorities, and SME practitioners seeking to enhance compliance through digitalization, reputation management, and entrepreneurial capability development.
{"title":"The moderating role of entrepreneurial orientation in the relationship between digital transformation, corporate tax reputation, and tax compliance among SMEs","authors":"Alhassan Musah , Deodat Emilson Adenutsi , Bismark Okyere","doi":"10.1016/j.sftr.2025.101641","DOIUrl":"10.1016/j.sftr.2025.101641","url":null,"abstract":"<div><div>This study investigates the determinants of tax compliance among small and medium-sized enterprises (SMEs) in Ghana, focusing on the roles of digital transformation (DGTF), corporate tax reputation (TXREP), and the moderating influence of entrepreneurial orientation (EO). Drawing on Resource-Based View (RBV), Signalling Theory and the Dynamic Capability theory, the study proposes a conceptual framework in which EO enhances the effects of digital transformation and tax reputation on compliance behaviours. A cross-sectional survey of 900 SME owners and managers was conducted, and data were analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM). Results reveal that both digital transformation and corporate tax reputation significantly improve tax compliance. EO significantly moderates these relationships, strengthening the impact of digital transformation on tax reputation and of tax reputation on compliance, demonstrating its role as a critical contingent capability. Model robustness is confirmed through PLSpredict, SRMR, and R² (0.810), indicating strong predictive accuracy and reliability. The findings advance theory by integrating technological, reputational, and entrepreneurial factors into SME tax compliance and offer practical insights for policymakers, tax authorities, and SME practitioners seeking to enhance compliance through digitalization, reputation management, and entrepreneurial capability development.</div></div>","PeriodicalId":34478,"journal":{"name":"Sustainable Futures","volume":"11 ","pages":"Article 101641"},"PeriodicalIF":4.9,"publicationDate":"2026-01-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145938611","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2026-01-06DOI: 10.1016/j.sftr.2025.101631
Mingxuan Lyu , Guizhen He , Hong Zhang , Xiaoyu Zhang , Yong Liu
Data can better measure progress towards achieving the Sustainable Development Goals (SDGs) in a way that is both inclusive and fair. However, several challenges remain, such as insufficient data and poor data quality. As a pivotal part of ensuring high-quality and trustworthy data for evidence-based decision-making and efficient measurement, data quality assessment plays a crucial role. This paper proposes a multidimensional data quality evaluation framework for SDGs data on the basis of fuzzy comprehensive evaluation theory. Nine quality dimensions are defined. Finally, we distribute questionnaires in 11 National Innovation Demonstration Zones for 2030 Sustainable Development Agenda in China to collect data for importance‒performance analysis (IPA). The results reveal that Huzhou has the highest SDG data quality score of 3.912, followed by Guilin with 3.663. Despite its high score, Huzhou’s data quality still has room for improvement. In contrast, Zaozhuang records the lowest SDG data quality score of 2.039, showing that it is particularly struggling in the ecological dimension. Notably, SDG9 exhibits the least variation (the smallest score disparity) among the 11 municipalities, followed closely by SDG8 and SDG10. IPA reveals the following four quadrants: the advantageous area, maintenance area, opportunity area, and focused improvement area. Xuzhou has the most indices in the advantageous area, whereas Ordos has the least in the opportunity area. The focused improvement area highlights the need for improvement in the quality dimensions of credibility and granularity. The study is valuable for data-based decision-making and continuous evaluation on SDG implementation at local, national, and even global scale.
{"title":"Evaluating data quality of the sustainable development goals in national innovation demonstration zones, China","authors":"Mingxuan Lyu , Guizhen He , Hong Zhang , Xiaoyu Zhang , Yong Liu","doi":"10.1016/j.sftr.2025.101631","DOIUrl":"10.1016/j.sftr.2025.101631","url":null,"abstract":"<div><div>Data can better measure progress towards achieving the Sustainable Development Goals (SDGs) in a way that is both inclusive and fair. However, several challenges remain, such as insufficient data and poor data quality. As a pivotal part of ensuring high-quality and trustworthy data for evidence-based decision-making and efficient measurement, data quality assessment plays a crucial role. This paper proposes a multidimensional data quality evaluation framework for SDGs data on the basis of fuzzy comprehensive evaluation theory. Nine quality dimensions are defined. Finally, we distribute questionnaires in 11 National Innovation Demonstration Zones for 2030 Sustainable Development Agenda in China to collect data for importance‒performance analysis (IPA). The results reveal that Huzhou has the highest SDG data quality score of 3.912, followed by Guilin with 3.663. Despite its high score, Huzhou’s data quality still has room for improvement. In contrast, Zaozhuang records the lowest SDG data quality score of 2.039, showing that it is particularly struggling in the ecological dimension. Notably, SDG9 exhibits the least variation (the smallest score disparity) among the 11 municipalities, followed closely by SDG8 and SDG10. IPA reveals the following four quadrants: the advantageous area, maintenance area, opportunity area, and focused improvement area. Xuzhou has the most indices in the advantageous area, whereas Ordos has the least in the opportunity area. The focused improvement area highlights the need for improvement in the quality dimensions of credibility and granularity. The study is valuable for data-based decision-making and continuous evaluation on SDG implementation at local, national, and even global scale.</div></div>","PeriodicalId":34478,"journal":{"name":"Sustainable Futures","volume":"11 ","pages":"Article 101631"},"PeriodicalIF":4.9,"publicationDate":"2026-01-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145938525","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}