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.

This study explores the advancement of ethical practices and environmental sustainability in Thai banking through an in-depth case analysis of Siam Commercial Bank (SCB), the country’s first indigenous bank founded in 1907. SCB has significantly influenced ethical banking practices and sustainability initiatives. The research provides a unique comparative analysis of SCB’s ethical frameworks and sustainability policies, assessing their impact on key stakeholders, including customers, employees, the community, and the environment. Employing a qualitative case study methodology, this study utilizes secondary data from SCB’s reports and CSR documents, analyzed through thematic analysis and descriptive statistics. The findings reveal SCB’s substantial progress in aligning ethical considerations with environmental sustainability, contributing new insights into ethical decision-making processes and the balance between profit and responsibility. Recommendations are provided to enhance ethical and sustainable practices in banking, adding to the discourse on corporate responsibility, environmental stewardship, and sustainable development.

The process of internationalization and innovation (IPI) in the urban road passenger transport (URPT) sector is driven by the need to provide cities with efficient and sustainable mobility solutions. The objective of this study is to understand the perceptions of URPT employees in relation to PII, based on a comprehensive case study. By exploring how these two concepts interrelate and influence each other, the study seeks to provide valuable information that can help improve strategic planning and policy formulation in the urban transport sector. The research, based on semi-structured interviews with 20 employees, reveals significant gaps in internal communication, with only about half of the participants aware of ongoing national and international projects. Information was often limited to those directly involved, indicating a need for improved dissemination strategies. Despite these communication issues, employees positively view the company’s presence at international events and recognize the importance of involvement in European organizations, particularly for knowledge acquisition and networking. Challenges identified include inadequate internal communication and insufficient investment in international projects. However, there was strong agreement on the value of internationalization and innovation process (IIP) for both professional development and organizational growth. To enhance the company’s international presence and return on investment (ROI), the study recommends better coordination, improved information sharing, and strategic planning. These findings emphasize the critical role of effective communication and active participation in international initiatives for the sustainable growth of the organization.

Small-scale businesses have long been recognized as an important part of economic development and integrating them with industrial parks is both recommended and necessary for long-term success. In line of this, the objective of this study was to investigate the role of IPs entrepreneurial ecosystem in boosting the capabilities of small businesses. Data were collected from 245 small manufacturing business owners via simple random sampling and analysed using multivariate regression analysis. Thus, the ability of small enterprises is positively impacted by the presence of a more robust and appropriate entrepreneurial ecosystem. Similarly, a firm’s resource capabilities are more impacted by the entrepreneurial ecosystem when there is a better link between academia and industry. Furthermore, entrepreneurial skills are found to play a mediating role between the entrepreneurial ecosystem and firms’ technological capabilities. Another finding revealed that managerial expertise significantly mediates entrepreneurial ecosystems and firms’ resource capabilities. This finding suggested that the policymakers, better to formulate policies that encourages small businesses to engage in the industrial parks which results in an inclusive firm’s performance.

This study evaluates the sustainability and ethical practices of Kerry Logistics Network Limited (KLN), a prominent logistics service provider headquartered in Hong Kong. Using normative ethical theories, stakeholder analysis, and the Circle of Sustainability framework, this research examines KLN’s alignment with global sustainability standards, particularly the United Nations Sustainable Development Goals (SDGs). The findings reveal that KLN has achieved significant milestones in environmental management, such as reducing greenhouse gas emissions by 11% from 2021 to 2022 through the deployment of electric trucks and incorporating renewable energy in warehouse operations. KLN has also enhanced social responsibility and governance practices by implementing fair labor policies and establishing a rigorous code of conduct, ensuring compliance with ethical guidelines across its supply chain. However, the study identifies areas for improvement, including biodiversity actions, battery recycling processes, and transparency in stakeholder engagement. Emphasizing the importance of third-party validation, this paper underscores KLN’s leadership in the logistics industry and provides insights for other companies aiming to improve sustainability performance through comprehensive, verifiable practices.

This study systemically examines the numerous impacts of climate change on agriculture in Tunisia. In this study, we establish an empirical and comprehensive methodology to assess the effects of climate changes on Tunisian agriculture by investigating current climatic patterns using crop yields and socioeconomic variables. The study also assesses the types of adaptation strategies agriculture uses in Tunisia and explores their effectiveness in coping with climate-related adversities. We also consider some resilience factors, namely the ecological aspect and economic and social camouflage pursued by the (very) men in Tunisian agriculture. We also extensively discuss the complex interconnected relationship between policy interventions and community-based adaptations, a crucial part of the ongoing debate on climate change adaptation and resilience in agriculture. The findings of this study contribute to this important conversation, particularly for areas facing similar challenges.