This paper examines the sustainability practices implemented by healthcare establishments, mainly Small and Medium enterprises (SMEs), We focus on identifying opportunities with challenges involved. This systematic literature analyses 47 studies that explore sustainability practices in the healthcare system globally. The finding from the studies reveals that healthcare organizations with SMEs adopt diverse measures like renewable energy, a reduction, and a response procurement in minimizing the impact on the environment and ensuring financial stability. The challenges SMEs face comprise limited financial resources, lack of expertise, with difficulties accessing information and support. Furthermore, we suggest opportunities for SMEs to enhance sustainability practices with partnerships with other organizations and investing in educating employees. Implementation of sustainability practices will improve the financial stability, and environmental impact, with the wellbeing of healthcare stakeholders. The empirical evidence, comparative studies with cross-disciplinary are needed in exploring the effectiveness of the different suitability practices, potential trade-offs, synergies between sustainability and other organizational goals, the effect of sustainability practice in the financial with non-financial performance on SMEs in healthcare establishment are positive, with cost-effectiveness, efficiencies operations, improving brand reputations and engaging the employee. Established factors like regulating frameworks and government initiatives play a major role in the influence of adopting sustainability practices with cultural factors.

Fire accidents are one of the serious security threats facing the metro, and the accurate determination of the index system and weights for fire assessment in underground stations is the key to conducting fire hazard assessment. Among them, the type and quantity of baggage, which varies with the number of passengers, is an important factor affecting the fire hazard assessment. This study is based on the combination of subjective and objective AHP (Analytic Hierarchy Process) with the available Particle Swarm Optimisation algorithm PSO (Particle Swarm Optimization) and the perfect CRITIC (Criteria Importance Through Intercriteria Correlation) empowered fuzzy evaluation method on the metro station fire hazard toughness indicator system and its weights were determined, and a fuzzy comprehensive evaluation model of metro station safety toughness under the influence of baggage was constructed. The practical application proves that the method provides a new perspective for the fire risk assessment of underground stations, and also provides a theoretical basis for the prevention and control of mobile fire load hazards in underground stations.

In the agricultural sector of Huila, particularly among SMEs in coffee, cocoa, fish, and rice subsectors, the transition to the International Financial Reporting Standards (IFRS) is paramount yet challenging. This research aims to offer management guidelines to support Huila’s agricultural SMEs in their IFRS transition, underpinning the region’s aspirations for financial standardization and economic advancement. Utilizing a mixed-methods managerial approach, data was gathered from 13 representative companies using validated questionnaires, interviews, and analyzed with SPSS and ATLAS.ti. Results indicate that while there is evident progress in IFRS adoption, 12 out of 13 firms adopted IFRS, with rice leading in terms of adoption duration. While 77% found IFRS useful for financial statements, half reported insufficient staff training. The transition highlighted challenges, including asset recognition and valuation, and emphasized enhancing institutional support and IFRS training. Interviews revealed managerial commitment and expertise as significant factors. Recommendations for successful implementation include leadership involvement, continuous professional development, anticipating costs, clear accounting policies, and meticulous record-keeping. The study concludes that adopting IFRS enhances financial reporting quality, urging entities to converge their reporting practices without hesitation for improved comparability, relevance, and reliability in their financial disclosures.

The purpose of the article is to present the results of analysis of newly industrialized countries in the context of sustainable development. The study took place within the framework of the Kaldor’s structural-economic model of the gross domestic product and the energy flow model, using the socio-economic systems power changes analyzing method. Within the context of the approach, an invariant coordinate system in energy units is considered, the necessary conditions for sustainable development are formulated, and the main parameters for assessing the potential for growth and development are determined. The article focuses on key issues regarding new concepts of sustainable development and methodology for assessing sustainable development using the concept of socioeconomics useful power for the countries of the newly industrialized economy a group of emerging countries that have made in short time period a qualitative transition in socio-economic development. Based on a new definition of sustainable development in energy units, development trends are formulated for the selected countries during 20 years for the period 2000–2019. Results of the study can be used to planning for the transition to sustainable development. The data of the Central Statistical Office of European Union, the World Bank and the United Nations Organization were used for calculations. Initial interpretation of the calculated data has been done for the largest newly industrialized countries Brazil, India and China in terms of the gross domestic product in the period 1990–2019. For comparison, data on USA are presented as countries with advanced economy.

Organisational competitiveness hinges on the strategic integration of digital transformation (DT), emerging skills (ES), and organizational health (OH) to foster sustainable performance. Despite the pivotal role of these variables, limited research investigates their interplay in Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. This study addresses this gap by empirically examining how MSMEs navigate challenges and opportunities amid the digital transformation landscape. Specifically, the research probes the intermediary function of the synergistic integration between DT and ES, influencing organisational performance (OP) moderated by OH. Utilizing a validated questionnaire, a three-month convenience sample involved 120 MSME managers. Partial least squares structural equation modelling analysis was employed to assess hypotheses. Findings indicate a significant relationship between DT, ES, and OH, with DT influencing OP. Interestingly, ES alone does not impact OP. Structural equation modelling reveals OH as a mediating variable between DT, ES, and OP. While the proposed model is preliminary, offering avenues for further research, this study underscores the importance of emerging skills in the MSME sector, contributing to a nuanced understanding of organisational competitiveness dynamics.