In recent years, environmental, social and governance (ESG) issues have emerged as a significant area of focus for companies. Furthermore, the international trend is reinforced by the emergence of relevant regulations and the obligation to prepare sustainability reports in leading economies and in the European Union. The impact of ESG and its constituent elements (environmental, social, and governance) on financial performance has been the subject of extensive investigation, with the majority of studies documenting a positive correlation. This evidence substantiates the assertion that sustainability initiatives can yield financial benefits. Concurrently, research has accorded much less attention to the impact of ESG performance on brand value, which can be identified as an indicator of consumer perception. This study, based on data from 26 global corporations between 2012 and 2021, demonstrates that efforts in the areas of environmental and social responsibility have a positive impact on consumer perception, which translates into increased brand value. Nevertheless, such a relationship was not found in case of the governance component.

This paper aims to develop a holistic framework for the Maqasid al-Shariah in Responsible Investment (MSRI) index for selected publicly listed companies in the Malaysian capital market. To test the validity of the MSRI framework, a sample of 30 publicly listed companies from 2021 was selected using purposive sampling. The framework consists of eight themes with forty-five elements to evaluate companies based on their annual reports, sustainability reports, and public disclosures. The scores are classified into three categories: Shariah compliant, Shariah non-compliant, and Hajiyyat. Out of the 30 selected companies, the summary of MSRI scores concludes that twenty (20) companies were identified as Shariah compliant, while the remaining four (4) were classified as Shariah non-compliant, and six (6) as Hajiyyat. Overall, the results of the analyses show that the sustainability of the company and society has a higher percentage than the wealth preservation of companies. This research differs substantially from prior work by offering a novel approach that develops a holistic framework integrating Maqasid al-Shariah with elements of responsible investment. This study believes it can provide valuable guidance for formulating Islamic investment public policy for selected investment portfolios.

This paper conducts a bibliometric visual analysis of the application of the Unified Theory of Acceptance and Use of Technology (UTAUT) in education, using CiteSpace software. Drawing on data from the Web of Science, the study explores research trends and influential works related to UTAUT from 2008 to 2023. It highlights the growing use of educational technologies such as mobile learning and virtual reality tools. The analysis reveals the most cited articles, journals, and key institutions involved in UTAUT research. Furthermore, keyword analysis identifies research hot spots, such as artificial intelligence and behavioral intentions. This study contributes to the understanding of how UTAUT has been used to predict technology adoption in education and provides recommendations for future research directions based on emerging trends in the digital learning environment.

A significant cohort of Southeast Asian women in Taiwan, having married locals, constitutes a disadvantaged group entangled in the issues of gender, marriage migration, and social class. The lack of human capital, social discrimination and urgent personal economic demands have caused immigrant women in Taiwan to become a source of inexpensive labor in the labor market, they usually prioritize vocational training for employment. Furthermore, the rapidly growing elderly population has resulted in a severe shortage of quality care services in Taiwan. Despite Taiwanese government training for immigrant women, diverse sociocultural factors hinder them from pursuing caregiving professions. Therefore, this study aimed to investigate the effects of care service attendant (CSA) training based on culturally responsive pedagogy (CRP) and design thinking (DT) for immigrant women in Taiwan. Nine Vietnamese and Indonesian immigrant women in Taiwan attended and completed the training. The CSA training comprised core academic modules and practicum modules and was conducted in groups for 170 h over 5 weeks. This study employed a qualitative research approach, gathering data through interviews, observation, and document analysis. The results revealed that CSA training based on CRP and DT was effective in improving immigrant women’s satisfaction with training and their rate of employment as CSAs. Specifically, in addition to basic care service professionalism, the female immigrant trainees developed proactive attitudes toward problem-solving. Moreover, the integration of Taiwanese culture and frequent communication in the training facilitated the self-confidence of these trainees. In the workplace, these female immigrant CSAs’ commitment to meeting clients’ needs and innovating their service boosted the clients’ appreciation and their own cultural competency and empowerment. Overall, this study suggests that the application of CRP and DT in CSA training is a promising way of enhancing the workforce capacity of female immigrant CSAs and has value for low-skilled adult trainees. However, structuring the learning processes clearly and involving instructors with multicultural education and DT education competency are critical to implementing such vocational training.

The 2019 Social Enterprise Promotion Act in Thailand represents a pivotal step towards promoting social enterprises by fostering self-reliance and a fair and sustainable future for the country. Despite their significance, there is a noticeable research gap focusing on the factors that motivate Thai entrepreneurs to venture into social entrepreneurship. This study seeks to fill that gap by analyzing data from 2000 respondents in Thailand, utilizing linear regression to explore whether the awareness of the United Nations Sustainable Development Goals (SDGs), the adoption of digital technologies, extrinsic motivations, such as the overall societal view of entrepreneurs, social awareness, and perceptions of entrepreneurial capabilities influence the decision to start a social enterprise. In a gender comparison, our findings reveal that the societal context plays a crucial role for both genders, although in distinct ways: Male entrepreneurs are more influenced by individualistic extrinsic values, with motivations linked to power, respect, and societal recognition. In contrast, female entrepreneurs display a collectivistic orientation, being more likely to be inspired by intrinsic motivations, such as the success and visibility of other successful startups within their society. These findings underline the need for a gender-sensitive approach by government bodies, educational institutions, and other relevant organizations aiming to boost start-up rates of enterprises who “make a difference in the world”. Tailored support and educational programs to address the unique motivations and perspectives of male and female entrepreneurs could play a crucial role in enhancing the effectiveness of strategies designed to promote social entrepreneurship in Thailand and beyond.

The aim of this study was to analyze scientific production on accounting strategies for the management of sporting events over the last 20 years. The methodology used was mixed, combining the quantitative perspective of bibliometric analysis and the qualitative perspective of the case study, to deepen the analysis of the data set. Using bibliometrics, the number of scientific papers on this topic was quantified. For the study, 853 papers from Scopus and Google Scholar were considered that met the inclusion criteria in terms of relevance and keywords in English (accounting strategies, financial strategies and sporting events). Between 2021 and 2024, scientific production increased significantly (n = 376; 44.1%), with the United States being the largest contributor, with 21.7%. In addition, Plos One was the most important source, with 22 publications. The most cited author was Crawford (333 citations). Most of the publications (81%) were scientific articles, with 37% focused on medicine and 12% focused on social sciences. It is concluded that the literature on accounting strategies for sport event management has been the subject of research, with a wide variety of authors, topics, countries, and resources in general. Thus, financial planning, cost control, proper revenue recognition, tax compliance, all these strategies enable the organization of a sporting event to be profitable, efficient and sustainable. As a result, there is a complete picture of the global influence, perception and importance of research on this topic, which lays the groundwork for future research in this field. The value of the research lies in its ability to provide evidence-based solutions to improve the financial efficiency and sustainability of sporting events.