Firms, recognizing their Corporate Social Responsibility (CSR), are becoming catalysts for societal change by integrating Environmental, Social and Governance (ESG) criteria into their activities. The fashion industry exemplifies this effort, with an increasing number of companies embracing sustainability and ethical practices. In this context, our purpose is to provide a clear and comprehensive picture of the link between sustainability and business performance in the fashion industry. This work presents a Multivariate Regression Analysis, scrutinizing both external perspectives through stock prices and internal perspectives via profitability indices. Our aim is to discern the intricate relationship between sustainability practices and financial performance within the fashion industry, aligning ESG criteria with long-term economic success. Our regression analysis reveals a significant positive correlation between ESG scores and stock prices, indicating investor recognition of ESG performance as a crucial investment criterion. However, when focusing internally on profitability, the ESG score does not exhibit statistical significance, suggesting a yet-to-be-established connection between ESG policies and corporate profitability. This study underscores the evolving role of companies as sustainability promoters, emphasizing the crucial role of ESG performance in shaping investor perceptions. Nevertheless, it also highlights the need for further exploration into the intricate relationship between sustainable policies and corporate profitability. As businesses increasingly embrace sustainability, in fact, it could become paramount for informed decision-making and fostering ethical societal and environmental progress.

This study seeks to explore the information value of financial metrics on corporate sustainability and investigate the moderating effects of institutional shareholders on the association between net cashflows (NCF) and corporate sustainability of the leading ASEAN countries. The dataset consists of companies listed on the Stock Exchange of Thailand, Malaysia and Singapore during 2013–2023. Fixed effects panel regression is executed in this study. Subsequently, the conditional effects served to evaluate the influence of institutional shareholders on the association between NCF and corporate sustainability. This study employs agency theory to explore how the alignment of institutional shareholders influences sustainability outcomes. This study found that institutional shareholders themselves supply information for the sustainability indicator in Thailand and Singapore, but not in Malaysia. Furthermore, adversely correlated with sustainability metrics in all three nations is the interaction term between institutional shareholders and net cashflows. Further investigation reveals that for each nation’s sustainability measures the institutional shareholders offer value relevant to net cashflows at certain amounts. This study not only contributes to existing academic research on sustainability and financial indicators, it also provides practical strategies for companies and investors trying to match financial performance with sustainability goals in a fast-changing global market.

Our study focusses on the sustainable finance framework of the European Union. Given that the concept, target system and practical implementation of sustainability have become one of the top priorities, we consider it important to present in an understandable and simple form what activities and regulations have been created in this regard within the scope of the European Union’s common policy. Starting from the concept of sustainability, we analyse its significance. We examine the economic, social, corporate governance and environmental pillars and the European Green Deal based on them as foundations, as well as some prominent elements of sustainable finance: the Taxonomy, the Corporate Sustainability Reporting Directive, the Sustainable Finance Disclosure Regulation and the Union’s Corporate Sustainability Due Diligence Directive. We review the relationships and interactions of the above elements. We describe the sustainability objectives of the European Green Deal and the resources related to them, as well as the Sustainable Finance package of the European Commission. We also provide an overview of the regulatory details of the above-mentioned elements of EU law, thereby making the complex and complicated process of regulation transparent. These issues are relevant to Hungary and other EU member states located in Central and Eastern Europe and they have an effect on their policies.

This study simultaneously examined the linkages among environmental dynamism, three dynamic capabilities, and the competitive advantages of retail businesses, which have not been identified before. Furthermore, this study fills the significant gaps in the literature and practical guidelines for retail development through improving retailer’s dynamic capabilities in response to environmental dynamism. The study used a quantitative approach by partial least squares SEM (PLS-SEM) to examine the hypotheses. Data were collected from 304 Vietnamese retail business managers. The results show that environmental dynamism plays a significant role in fostering the improvement of retailers’ dynamic capabilities. The findings also reveal positive linkages among the three dynamic capabilities before they significantly improve retailers’ competitive advantage. These are the valuable guidelines for retailers to nurture their dynamic capabilities, including service innovation capabilities, multi-channel integration, and brand orientation for sustaining their competitive advantages.

This research analyses digital nomads’ relationship with tourism, their motivations for travelling and their expectations of the destinations they visit. In addition, it aims to understand the lifestyle of this public and their preference for sustainable destinations, as well as the implications for policies and the organisation of tourism infrastructure, in line with their specific needs. A questionnaire was administered to users of open-access social networks or members of online digital nomad communities (n = 34), between December 2022 and March 2023. Descriptive statistics, construct validations, reliability and internal consistency of the measures were carried out and Pearson’s linear correlation coefficient (r) was applied between items of the same scale and different scales. The results indicate that quality of life, life-work balance, living with other cultures, being in contact with nature, escaping from large urban centres, indulging in tourism all year round and travelling for long stays, are the main motivations of this public. The importance of quality Wi-Fi, flexible tourist services and support services is emphasised as the main attributes to be considered in tourist destinations.

The freight transport chain brings together several types of players, particularly upstream and downstream players, where it is connected to both nodal and linear logistics infrastructures. The territorial anchoring of the latter depends on a good level of collaboration between the various players. In addition to the flow of goods from various localities in the area, the Autonomous Port of Lomé generates major flows to and through the port city of Lomé, which raises questions about the sustainability of these various flows, which share the road with passenger transport flows. The aim of this study is to analyse the challenges associated with the sustainability of goods flows. The methodology is based on direct observations of incoming and outgoing flows in the Greater Lomé Autonomous District (DAGL) and semi-directive interviews with the main players in urban transport and logistics. The results show that the three main challenges to the sustainability of goods transport are congestion (28%), road deterioration (22%) and lack of parking space (18%).