This research reviews the environmental, social, and governance (ESG) performance of corporate social responsibility (CSR) and technology innovation development, and analyzes the impact of technology innovation on ESG performance and its influencing mechanism. In additional, the main purpose of this study is to gain an understanding the relationships of ESG performance, CSR and technology innovation in Art industry. We found that technology innovation impact CSR of art firm, and ESG performance with the moderating variable of technology innovation has a significant and positive impact on CSR. Likewise, the study is based on primary panel data collected from 161 consumer, product and service manufacturing companies through an electronic questionnaire (Google, Microsoft online survey) with five-point Likert measurement scale. The exploratory factor analysis is proposed to be carried out using IBM SPSS 27.0 and the confirmatory factor analysis (CFA analysis) is proposed to be carried out using SmartPLS.4.0 analysis software, and this study investigate the measurement factors and the reliability of the construct items and to validate the factorial structure of the research variables. Moreover, digital technology and CSR has the potential to contribute to this impact. Based on these findings, we propose relevant ESG performance recommendations to improve technology innovation and CSR. Our findings offer an excited knowing and learning of the impact of ESG performance, CSR and technology innovation in Chinese art industry. Furthermore, this study extends stakeholders theory and Schumpeter’s Innovation Theory by proving their utility in the perspective of CSR, ESG performance.

Background: Digital transformation in the sports industry has become increasingly crucial for sustainable development, yet comprehensive empirical evidence on policy effectiveness and risk management remains limited. Purpose: This study investigates the impact of policy support and risk factors on digital transformation in sports companies, examining heterogeneous effects across different firm characteristics and regional contexts. Methods: Using panel data from 168 sports companies listed on China’s A-shares markets and the New Third Board from 2019 to 2023, this study employs multiple regression analyses, including baseline models, instrumental variables estimation, and robustness tests. The digital transformation level is measured through a composite index incorporating digital infrastructure, capability, and innovation dimensions. Results: The findings reveal that policy support significantly enhances digital transformation levels (coefficient = 0.238, p < 0.01), while financial risks demonstrate the strongest negative impact (−0.162, p < 0.01). Large firms and state-owned enterprises show stronger responses to policy support (0.312 and 0.278, respectively, p < 0.01). Regional development levels significantly moderate the effectiveness of policy implementation. Conclusions: The study provides empirical evidence for the differential effects of policy support and risk factors on digital transformation across various firm characteristics. The findings suggest the need for differentiated policy approaches considering firm size, ownership structure, and regional development levels. Implications: Policy makers should develop targeted support mechanisms addressing specific challenges faced by different types of firms, while considering regional disparities in digital transformation capabilities.

Social Services are vital for addressing adversity and safeguarding vulnerable individuals, presenting professionals with complex challenges that demand resilience, recovery, and continual learning. This study investigates Organizational Resilience within Community Social Services, focusing on strategic planning, adaptive capacity, and user perspectives. A cross-sectional study involved 534 professionals and service users from Community Social Services Centers in Spain. Centers were selected based on the characteristics of their population and the representativeness of their geographic location. The study utilized the Benchmark Resilience Tool (BRT) to evaluate Organizational Resilience and the SERVPERF questionnaire to gauge user-perceived service quality. The results demonstrate satisfactory levels of Organizational Resilience and user satisfaction, while also highlighting key areas for enhancing resilient strategies: reinforcement of personnel for thinking outside the box or in the resources available to the organization to face unexpected changes. These findings suggest the need to develop and optimize measures that improve the organization’s ability to adapt to and recover from adverse situations, ensuring a positive user experience. Emphasizing the importance of resilience in Social Services as a quality predictor, future research should explore innovative strategies to bolster Organizational Resilience. The findings emphasize the need to strengthen resilience in Social Services, enhancing practice, policy, and adaptability to support vulnerable populations.

What is “truth”? This is the main philosophical question that many of the contemporary philosophical theories (e.g., consistency theory, correspondence theory, semiotics, and pragmatism) tried to investigate over the past decades. However, these theories mostly approached “truth” from logical and epistemological perspectives. On the other hand, Santayana’s theory of truth embarks in a different direction. His perspective was laid out in his book “The Realm of Truth”, which is considered one of the parts of his seminal work “The Realms of Being”. Santayana's theory of truth founded on the “critical realism” to which he belongs, and thus his approach was “realistic” or “ontological”. The novelty of Santayana's theory of truth is that it brings the “theory of truth” out of the fields of logic, epistemology, and philosophies of language, and into the field of being, ontology, or the realm of lived experience. In this paper we introduce an analytical and critical account of Santayana's theory of truth, and its moving from logic to realism.

Green Human Resource Management (HRM) is considered an emerging field of management that evaluates and ensures green performance and outcomes in organizations. In today’s dynamic business environment, work-life balance has become one of the key issues faced by many employees all over the world. Maintaining work-life balance is an issue increasingly recognized as of strategic importance to the organization and significance to employees. In doing so, the present study introduced independent and dependent variables to explain the underlying mechanisms of green HRM and work-life balance and its impact on employee performance. A total of 90 employees of the calibration services company have completed a set of questionnaires through Google Forms to provide data for the analysis. This study is using census method as one of the best probability sampling techniques to be used it’s a systematic method that collects and records the data about the members of the population and is suitable when the case-intensive study is required or the area is limited. This study has adopted the quantitative method in this research as the method allows the researcher to focus on the research. The data were analyzed through SPSS which facilitates descriptive statistics, correlation, and multiple regressions. Multiple regression analysis was used to test the hypotheses in this research. The findings showed that green HRM and work-life balance were the significant variables influencing employee performance in the study. In addition, the significance of the study included providing new knowledge from the theoretical perspective, obtaining a better understanding of the importance of green HRM and work-life balance from the perspective of employee performance, and contributing to the efforts made by the government to improve the probability of green culture in organizational and balancing professional life and family life employment of employees through policies from the perspective of the government. Lastly, recommendations for employers, employees, government, and future research are made to improve employee performance.