This paper analyzes the relevance of social accounting information for managing financial institutions, using Banca Transilvania Financial Group (BTFG) as a case study. It explores how social accounting data can enhance decision-making processes within these institutions. Social information from BTFG’s annual integrated reports was used to construct a social balance sheet, and financial data was collected to calculate economic value added (EVA) and social value added (SVA). Research question include: Does social accounting represent a lever for substantiating the managerial decision in financial institutions? Results show that SVA is a valuable indicator for financial institution managers, reflecting the institution’s contributions to social well-being, environmental impact, and community support. Policy implications suggest regulatory bodies should mandate the inclusion of social accounting metrics in financial reporting standards to encourage socially responsible practices, enhance transparency, and incentivize institutions achieving high SVA. This paper contributes to the literature by demonstrating the practical application of social accounting in financial institutions and highlighting the importance of SVA as a managerial tool. It aligns with existing research on integrating corporate social responsibility (CSR) metrics into financial decision-making, enhancing the understanding of combining social and economic indicators for comprehensive performance assessment The abstract covers motivation, methodology, results, policy implications, and contributions to the literature.

In the era of globalization and advanced information transparency, competition between companies has become increasingly fierce due to the large number of products and services that have similar characteristics. This situation creates a competitive and dynamic business climate, where companies must adapt quickly to the changes that occur. This study investigates the impact of servant leadership on employee performance at Mandiri In health, focusing on employee engagement and Organizational Citizenship Behavior as relevant mediating variables. The study used a proportionate stratified random sampling method to determine the sample of respondents, which ultimately consisted of 206 individuals who were analyzed using Structural Equation Modeling (SEM) techniques. The main findings of the study show that servant leadership has a significant direct influence on employee performance, employee engagement, and Organizational Citizenship Behavior in the company. This indicates that service-oriented leadership practices not only influence individual performance, but also contribute to employee volunteering and active engagement in the organization. Employee engagement and Organizational Citizenship Behavior affect employee performance directly, there is no evidence that servant leadership affects employee performance indirectly through the mediation of employee engagement. There is an indication that Organizational Citizenship Behavior acts as a mediator between servant leadership and employee performance, indicating the importance of organizational citizenship behavior in facilitating the positive relationship between leadership and performance. These findings provide a deeper understanding of how leadership strategies can significantly contribute to the achievement of organizational goals in a competitive business environment.

As China’s urbanisation continues, the building area is expanding, of which the occupancy of rural residential buildings is also very large. However, most rural buildings have poor thermal performance. This paper analyses the energy-saving potential of green facades for rural buildings in China by simulating typical buildings with different types of facades in rural China. The simulation results show that indirect green façades can achieve good energy savings. Buildings with four types of facades: red brick, rubble, hollow brick, and concrete achieve energy savings of 18.39%, 17.85%, 14.47%, and 11.52%, respectively, after retrofitting with green facades.

During the COVID-19 pandemic, individuals and their families faced various risk factors, which in some cases resulted in divorce. Adolescents in such families had to grapple with COVID-19 across the world, the risk factors faced by adolescents have largely been under-risk factors associated with COVID-19 and divorce. Despite the rise of divorce during studied, especially among adolescents in South Africa. This study aimed to explore the risk factors experienced by adolescents from divorced households during the COVID-19 pandemic and make recommendations for policy and development. This study employed a phenomenological research design in alignment with qualitative research. Purposive sampling was used to recruit five female adolescents in Johannesburg. Data was collected using semi-structured interviews and focus groups. Data was analyzed thematically using Braun and Clarke’s six steps of data analysis. The findings revealed that conflict at home, mental illness, physical and social isolation, a lack of paternal support, and diminished educational performance emerged as risk factors faced by the participants. These findings underscore the need for psychological interventions to help address the risk factors faced by adolescents whose parents divorced during the pandemic and those who face similar circumstances during future crises.