After the pandemic (COVID-19), there is a dire need to gain a competitive advantage for tourism organizations which can be accomplished by implementing new technologies to facilitate sustainable healthier services. Given that, the study aims to shed light on the importance of digital leadership to improve sustainable business performance considering the parallel mediation of digital technology and digital technology support in the tourism sector of Pakistan. The sample population consists of technology-based tourism organizations in Pakistan. Cochran’s formula was chosen for sampling, in which 37 organizations with 792 employees were selected for data through a random sampling technique. The collected data were analyzed through structural equation modeling, and findings reveal that digital leadership positively influences sustainable business performance. Furthermore, the mediating role of technological leadership support and digital technologies partially mediates the association between digital leadership and sustainable performance.

Environmental, social and governance (ESG) goes beyond its function as a business to maximize profits for the shareholders to work for societal purposes. Meanwhile, the green credit policy in China is still in its infancy, and the impact of green loans on the efficiency of commercial banks is significantly different. In this context, this paper details the company’s performance in crucial aspects such as low-carbon operations, eco-friendly financial innovation, a sustainable economic system, data security and the development of organizational capabilities to provide a sustainable development paradigm for supply chain finance technology peers. Based on ESG portfolio, we found that adding ESG holdings to a company affects its compliance with delivery or environmental rules, and anode and cathode of ESG combined Dual Carbon (DC) are presented in terms of emission levels. Our further research indicates the implementation of Green Credit Guideline has a positive impact on ESG performance of both green and polluting firms in comparison with others. The result was fully supported by different methods and models including PSM-DID (Propensity Score Matching-Differences-in-Differences), QDID (Quantiles Differences-in-Differences), and Kernel approaches, which can provide more implications and references for policy makers. Investors, politicians, and other essential stakeholders perceive ESG as a strategy to protect enterprises from future risks.

This study explores the interconnected roles of organizational atmosphere, psychological capital, work engagement, and psychological contract on the work performance. Structural equation modeling and moderated mediation analyses were conducted to test the hypothesized relationships. Methodologically, the study employed a stratified random sampling of 369 faculty members across various disciplines. Key findings reveal that both organizational atmosphere and psychological capital have a significant positive impact on work engagement, which in turn, enhances work performance. Work engagement acted as a mediator in these relationships. Moreover, the psychological contract was found to moderate the relationship between work engagement and work performance, indicating that the engagement-performance link is stronger when employees perceive their psychological contract has been fulfilled. The implications of this research are multifaceted. Theoretically, it contributes to organizational behavior literature by integrating psychological contracts into the engagement-performance narrative. Practically, it provides actionable insights for university administrators, suggesting that investments in a supportive organizational atmosphere and the development of faculty psychological capital are likely to yield improvements in engagement and performance. The study also underscores the importance of effectively managing psychological contracts to maximize employee output.

This article examines how financial technology determines bank performance in different EU countries. The answer to that question would allow banks to choose their development policy. The paper focuses  on the main and most popular bank services that are linked to financial technology. A SWOT analysis of FinTech is also presented to show the benefits and drawbacks of FinTech. FinTech-based services are very diverse and are provided by financial  firms and banks alike. This paper looks at the financial technology provided by banks: internet usage (internet banking), number of ATMs, credit transfers in a country, percentage of the population in a country holding a debit or credit card and whether that population has received or made a digital payment. Using the multi-criteria assessment methods of CRITIC and EDAS, the authors analysed and compared the countries of the European Union and the financial technology used in them. As a result of the application of these methods, the EU countries under consideration were ranked in terms of the use of financial technology. Subsequently, three banks from different countries with different levels of the use of financial technology were selected for the study. For these banks, financial ratios of profitability were calculated to characterise their performance. Correlation and pairwise regression analyses between the banks’ profitability ratios and financial technology were used to assess the relationship and influence between these ratios. The main conclusion of the study focuses on the extent to which financial technology influences the performance of banks in the selected countries. It is likely that further research will try to take into account the size of the country’s population when analysing all financial technologies. Researchers also needed to find out what influence financial technologies have on the such financial indicators as operational efficiency (costs), financial stability, and capital adequacy.

This study explores the determinants of auditor performance, focusing on the moderating role of organizational commitment within the Tangerang City Inspectorate. Employing stratified random sampling, a sample of 250 auditors was chosen to ensure diversity across experience, departmental affiliation, and roles. Quantitative analysis used SPSS to examine the relationships between auditor performance, organizational commitment, and other relevant variables. Findings indicated that organizational commitment significantly moderates the effects of various social pressures on auditor performance. This underscores the necessity for auditing organizations to foster organizational commitment to enhance auditor efficacy and uphold ethical standards. These results hold substantial implications for governance and audit quality assurance, suggesting that reinforced organizational commitment could lead to more robust auditor performance and ethical conduct within similar urban governance settings. This study contributes valuable insights into the influence of organizational dynamics on auditor behaviour and performance outcomes.

Despite having a strategic position in supporting the Indonesian economy, the productivity of SME’s is still suboptimal. The increase in the number of SME’s has not been followed by increased competitiveness due to various limitations experienced by this sector. In an effort to provide a comprehensive picture in improving the performance of food processing SME’s in developing countries such as Indonesia, the purpose of this study was to examine the function of product innovation, internet marketing, and brand identity in shaping competitive advantage having an impact on business performance. This research is focused on food processing SME’s in the city of Bogor. The number of samples used was 100 SME’s. The sampling method used the non-probability sampling method with a snowball sampling technique. The data obtained were analyzed using the Structural Equation Model (SEM). Based on the age characteristic of business actors, the majority of business actors were 40–50 years old, of which 52% had their final formal education at high school level. As many as 61% of respondents had attended business training. Based on the results of the Partially Least Square (PLS) SEM analysis, it was found that product innovation, internet marketing and brand identity all had a significant positive effect on competitive advantage and business performance. The influence of brand identity on competitive advantage had the greatest effect, with a value of 0.451. This study contributes to existing research by examining the determinants of the business performance of processed food SME’s through the holistic model offered. This research is innovative because the business raises new issues related to internet marketing by SME’s and investigates them empirically.