Sustainability has turned into a critical focus for businesses, drawing considerable interest from the commercial sector and scholarly environments. While empirical investigations have been conducted regarding sustainability reporting within small and medium enterprises, only a limited number of companies are subjected to increased pressure to adopt sustainability reporting practices, thereby ensuring enhanced transparency and disclosure in their financial and sustainability disclosures. This research, framed by Institutional Theory, delves into how challenges in sustainability reporting obstruct organizations from properly evaluating and sharing their progress on sustainability aims. With an explanatory research framework in place, we circulated survey questionnaires to 400 participants, who were randomly drawn from a population of 28,927 registered SMEs in Metro Manila, Philippines. The application of Interpretative Structural Modelling and MICMAC Analysis revealed that the absence of regulatory frameworks, governmental assistance, and sustainability infrastructure constitutes the most critical obstacles impacting other determinants. In contrast, neither the deficiency in sustainability awareness nor the inadequacy of training and skills demonstrated a considerable impact on the other identified barriers. This study clarifies the complex interactions and interrelations among the obstacles to sustainability reporting, thus providing significant perspectives for organizations aiming to overcome these difficulties. The findings suggest that business leaders and stakeholders can formulate targeted strategies and interventions to facilitate the adoption of sustainability reporting practices within organizations. The application of the institutional theory framework highlights that pressures arise from a diverse array of institutional actors, including regulators, customers, and local communities, which collectively shape corporate behavior and reporting methodologies.

Sustainable development has emerged as a global imperative, with the rapid adoption of the Environmental, Social, and Governance (ESG) framework reflecting this trend. In the context of digital transformation, this study aims to investigate the impact of ESG performance on corporate value, while also examining the moderating and mediating roles of digital transformation and green innovation within this relationship. Utilizing annual data from A-share listed companies on the Shanghai Stock Exchange (SSE) and Shenzhen Stock Exchange (SZSE) spanning the years 2018 to 2022, this research encompasses a total of 17,940 observations. Given China’s commitment to sustainable, high-quality development, this study underscores the critical importance of advancing ESG principles alongside corporate digital transformation. Empirical analysis reveals that ESG performance significantly enhances firm value, with digital transformation serving as a positive moderator that amplifies the impact of ESG performance on firm value primarily through the enhancement of firms’ green technology innovation capabilities. These findings contribute to a deeper understanding of the interaction between ESG initiatives and firm value, particularly amidst ongoing digital advancements. Consequently, this paper recommends that governments enhance corporate ESG performance through a combination of incentive and penalty mechanisms, establish a comprehensive ESG rating system, and optimize the policy framework for digital transformation. Moreover, enterprises should foster awareness of green innovation, refine their governance structures, accelerate digital transformation efforts, and promote the application of digital technologies and information sharing across various domains to achieve sustainable development and enhance competitiveness.

The primary objective of this research is to investigate how non-financial incentives impact employee motivation within the Small and Medium Enterprises (SMEs) operating in Saudi Arabia. Employing a positivist research approach, we employed a carefully crafted survey to collect data from 365 employees employed by SMEs situated in Jeddah. The study explores various aspects, including the most common non-monetary motivators, the interplay between non-monetary and monetary incentives, and the effects of non-financial incentives on employee engagement, job satisfaction, and commitment. The results of the study indicate that employees working in small and medium-sized enterprises (SMEs) in Saudi Arabia place a significant emphasis on a good work environment, recognition, possibilities for personal and professional development, and career growth as prevalent non-monetary motivators. Additionally, the research illustrates a notable difference in the perceived efficacy of non-financial and financial incentives, whereby non-financial incentives are seen to have an equal, if not greater, impact on both motivation and work satisfaction. Moreover, the study reveals robust positive correlations between non-financial incentives and employee outcomes, underscoring the significance of these incentives in augmenting work satisfaction, job engagement, and commitment. The consequences of employee motivation are influenced by control factors, which have diverse influences, highlighting the complex nature of this phenomenon.

The integration of digitalization and servitization has become a significant trend in transforming the manufacturing industry due to digital intelligence technology. This paper examines the impact of the integration of digitalization and servitization on the performance of manufacturing companies and how small-scale enterprises can promote digital transformation leading to servitization. The study involved surveying 331 manufacturing companies in China using a seven-point Likert scale questionnaire. Measurement scales were validated using confirmatory factor analysis and discriminant validity tests. Mediation analysis assessed digitalization’s impact on servitization and firm performance. The study’s findings emphasize the significant impact of digitalization and servitization on enterprises’ performance. Digitalization plays a crucial role in mediating this relationship. The study highlights three critical dimensions of digital variables, including digital technology, digital labor, and digital relationship resources, essential in enabling effective servitization. Manufacturing enterprises generally prefer aligning their technology investments and organizational changes within the digitalization framework to implement servitization successfully. The study suggests two integration strategies, namely conservative and aggressive. The finding emphasizes that the convergence of digitalization and servitization leads to a new manufacturing production mode called digital servitization.

The application of quality management methods and tools is an important prerequisite for the success and performance increase of manufacturing enterprises. The paper deals with the application of methods and tools of quality management (MTQM) in manufacturing enterprises. The paper aims to analyze whether there is a relationship between the application of MTQM and the size of enterprises, the use of MTQM, and the performance of enterprises measured through the achieved profit. It also analyzes the impact of MTQM on the agility of manufacturing enterprises measured through the decrease in sales expressed in revenues during the pandemic period. The paper presents the results of the research which was conducted between 2020–2022. Several statistical tools such as the Chi-square goodness-of-fit test, Pearson’s chi-square test, and contingency analysis were used to evaluate the different analyses as well as the representativeness of the sample. Based on the results, it can be concluded that there are differences in the use of MTQM and the size of the enterprise as well as the performance of the enterprises. At the same time, the hypothesis that enterprises using a wider range of quality management methods and tools have a higher potential to adapt to unexpected market changes was also confirmed.

This article emphasizes the importance of Small and Medium-Sized Enterprises (SMEs) and large companies in driving economic growth. SMEs are labour-intensive and agile, creating more jobs, while large companies are capital-intensive and rely on technology, having more resources for research and development. In the Gulf Cooperation Council (GCC) region, SMEs contribute significantly to Gross Domestic Product (GDP) and job opportunities, while large companies dominate specific sectors. The research employs a multidisciplinary approach using an extensive literature review to summarize the current literature, highlight the economic impact of SMEs and large companies in GCC, and highlight the importance of large companies in developing local citizens. Policy-makers must consider these differences to integrate these dynamic changes for effective support policies. This study examines the economic impact of SMEs and large companies in the GCC region, providing recommendations to support large businesses. It addresses challenges and opportunities related to employment, household earnings, economic output, and value addition. Promoting the economic impact of SMEs and large companies can lead to sustainable economic growth and development in the GCC region. Also, this article pointed out the importance of large companies and their economic impact in the GCC region; policy recommendations will help the governing bodies in decision-making towards promoting sustainable economic growth.