Nowadays investors are measuring the performances of a business organization not only based on their operating efficiency but also fulfilling their social responsibility. At least the investors need to know whether the activities of the business have any adverse impact on the society and environment. This study explores the accountability of the business from the social and environmental context. This empirical study tends to investigate the nature of the ownership structure that influences the environmental disclosure of a business entity. Based on the sample of fifty-five DSE-listed textile companies, this study used multiple regression to assess the causal relationship between the ownership structure and corporate environmental disclosure. Moreover, this cross-sectional study also considers the agency theory and stakeholder theory to explain the relationship between the ownership structure and environmental disclosure. The findings indicate that corporate environmental disclosure is positively influenced by foreign ownership and institutional ownership whereas director ownership and public ownership have no significant association with the environmental disclosure. These insightful results challenge conventional assumptions and highlight the need for a nuanced understanding of the factors that drive environmental reporting practices in the context of an emerging economy. The main contribution of this article lies in its provision of empirical evidence from an emerging economy, Bangladesh, which helps in understanding sustainable practices in a global context. Additionally, it aids in developing effective corporate governance policies and strategies tailored to similar emerging economies by recognizing the role of ownership structures in influencing environmental accountability. These findings further assist policymakers, managers, and other sustainability advocates in understanding how different ownership structures affect corporate environmental disclosure.

This study explores the impact of Project-Based Learning (PBL) and locally sourced reading materials on improving speaking proficiency in English as a Foreign Language (EFL) learners. The participants consist of college students aged 18 to 19 years. Forty-four participants from two groups—experimental and control—were evaluated using pre-and post-tests. The experimental group engaged with local cultural reading materials and followed a PBL framework, while the control group used standard commercial textbooks from Western publishers. The findings reveal that the experimental group demonstrated significantly improved fluency, vocabulary, and speaking confidence compared to the control group, with 37.04% showing improvement. PBL facilitated collaborative learning in real-life scenarios, reducing anxiety and fostering more significant participation in speaking tasks. In contrast, the control group showed minimal improvement, highlighting the limitations of traditional lecture-based methods. This study concludes that integrating PBL and locally relevant content into language instruction can enhance speaking proficiency, learner motivation, and engagement. The results suggest that PBL is a dynamic approach that supports developing linguistic and collaborative skills, providing a more holistic learning experience.

The food insecurity and inadequate management of family farm production is a problem that per-sists today in all corners of the world. Therefore, the purpose of this study was to analyze the socioeconomic and agricultural production management factors associated with food insecurity in rural households in the Machángara river basin in the province Azuay, Ecuador. The information was collected through a survey applied to households that were part of a stratified random sample. Based on this information, the Latin American and Caribbean Household Food Security Measurement Scale (ELCSA) was constructed to estimate food insecurity as a function of socioeconomic factors and agricultural production management, through the application of a Binomial Logit model and an Ordinal Logit model, in the STATA^® 16 program. The results show that head house a married head of household, living in an informal house, having a latrine, producing medicinal or ornamental plants, and the relationship between expenses and income are significant variables that increase the probability of being food insecure. In this way, this research provides timely information to help public policy makers employ effective strategies to benefit rural household that are food vulnerable.

To fight inflation, European Central Bank (ECB) announced 10 successive interest rate hikes, starting on 27 July 2022, igniting an unprecedented widening of interest rate spreads in the euro area (ΕΑ). Greek banks, however, recorded among the highest interest rate spreads, far exceeding ΕΑ median and weighted average. Indeed, we document a strong asymmetric response of Greek banks to ECB interest rate hikes, with loan interest rates rising immediately, whilst deposit interest rates remained initially unchanged and then rose sluggishly. As a result, the interest rate spread hit one historical record after another. Greek systemic banks, probably taking advantage of the high concentration and low competition in the domestic sector benefited from key ECB interest rate hikes, recording gigantic increases in net interest income (NII), and consequently, substantial profits (almost €7.4 billion in the 2022–2023 biennium). Such excessive accumulation of profits (that deteriorates the living conditions of consumers) by the banking system could be called the inflation of “banking greed”, or bankflation. This new source of inflation created by the oligopolistic structure of the Greek banking sector counterworks the very reason for ECB interest rate increases and requires certain policy analysis recommendations in coping with it.

This research aims to investigate the impact of knowledge-based human resource management (KBHRM) practices on organizational performance through the mediating role of quality and quantity of knowledge worker productivity (QQKWP). The data were collected from 325 employees working in different private universities of Pakistan by using convenience and purposive sampling techniques. The quantitative research technique was used to perform analysis on WarpPLS software. The result revealed that only knowledge-based recruiting practices have a positive and significant direct effect on organizational performance. While knowledge-based performance appraisal practices, training and development practices and compensation practices all were insignificant in this regard. However, through mediator QQKWP, the knowledge-based recruiting practices (KBRP), knowledge-based training and development (KBTD), and knowledge-based compensation practices (KBCP) all were positively and significantly influencing organizational performance but only knowledge-based performance appraisal (KBPA) was insignificant in this mediating relationship. Lastly, the current study provides useful insights into the knowledge management (KM) literature in the context of private higher educational institutes of developing countries like Pakistan. The future studies should consider the impact of KBHRM practices on knowledge workers’ productivity and firms’ performances in the context of public universities.

This study aims to elucidate the digital transformation process in Tunisian companies, identify its driving factors, and explain its key success factors. We examine a sample of 70 companies across various economic sectors using a Multinomial Logistic regression to assess the impact of digital strategy, corporate culture, and leadership on digital transformation success. The dependent variable “digital maturity” is categorized into low, medium, and high, with medium serving as the reference category. The results indicate a significant and positive effect of digital strategy on digital transformation success. Leadership influences companies at a low level of digital maturity but does not significantly impact those at a high maturity level. Corporate culture does not significantly affect digital transformation. Digital strategy is crucial for the success of digital transformation in Tunisian companies, while leadership plays a role primarily at lower maturity levels. Corporate culture, however, does not significantly contribute to digital maturity. The study provides insights for Tunisian companies and policymakers to focus on developing robust digital strategies and leadership qualities to enhance digital transformation efforts. This research expands the theoretical base on digital transformation in the Tunisian context, identifying critical success factors and barriers, and confirming the significant role of digital strategy in successful digital transformations.