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Financial and nonfinancial disclosures (sustainable accounting) are crucial in the annual financial reports of many firms. This study aims to explore the dynamic relationship between sustainability disclosure quality (SDQ) and financial performance (FP) within mandatory disclosure frameworks. SDQ is evaluated across six dimensions, encompassing both the quality and quantity of disclosures, aiming to understand their reciprocal influence.

Using the generalized method of moments (GMM), this research analyzes data from 2013 to 2019, focusing on 99 listed Indian firms within the S&P Bombay stock exchange (BSE) 500 index. The study uses rigorous measurement criteria to assess SDQ and uses statistical methods to unveil the causal link between SDQ and FP.

The results show a positive causal connection between SDQ and FP, where organizations with good FP make relatively higher disclosures across FP proxies than their counterparts. Additionally, the study investigates the impact of research and development (R&D) expenditure and dividend payments (DIVD) on SDQ. Notably, lower R&D spending is associated with higher quality SDs, and companies with superior SDQ exhibit increased DIVD.

The findings advocate for strengthened regulatory compliance, incentivized sustainable practices and heightened reporting standards for a transparent business environment and achieving the relevant United Nations Sustainable Development Goals.

This research contributes original insights by uncovering the intricate relationship between SDQ and FP, shedding light on the impact of R&D expenditure and DIVD on SDQ. These findings contribute to a nuanced understanding of the interplay between FP and sustainability reporting within the context of mandatory disclosure frameworks.

The objective is to address financing challenges with an innovative technical approach and provide financial support to facilitate the sustainable development of characteristic tourist towns.

In this study, a novel decision model is proposed, which utilizes the CRITIC improved G1 weighting method to analyze financing factors and applies GRA to enhance the TOPSIS model under a Z-Number fuzzy environment. Finally, sensitivity analysis and comparative assessment were conducted to validate the findings and the model.

The findings indicate that equity financing is the optimal mode of financing for characteristic tourist towns, with bond financing serving as a viable alternative. Key factors influencing financing include economic benefit, social benefit and policy risk. Managers should carefully consider these factors when selecting financing methods in order to enhance efficiency and mitigate risks.

As a new business model and value creation method of cultural and tourism integration, the financing decision of a characteristic tourism town has always been the key to the overall promotion and operation. The research constructs a financing index system for characteristic tourism towns based on benefit and risk considerations, using the hot spring town in Anhui Province, China, as a case study to evaluate eight financing models.

This work aims to concentrate on the mixed convection of the stagnation point flow of ternary hybrid nanofluids towards vertical Riga plate. Aluminum trioxide (Al₂O₃), silicon dioxide (SiO₂) and titanium dioxide (TiO₂) are regarded as nanoparticles, with water serving as the base fluid. The mathematical model incorporates momentum boundary layer and energy equations. The Grinberg term for the viscous dissipation and the wall parallel Lorentz force coming from the Riga plate are taken into consideration in the context of the energy equation.

Through the use of appropriate nonsimilar transformations, the governing system is transformed into nonlinear nondimensional partial differential equations (PDEs). The numerical method bvp4c (built-in package for MATLAB) is used in this study to simulate governing equations using the local non-similarity (LNS) approach up to the second truncation level.

Numerous graphs and numerical tables expound on the physical properties of the nanofluid temperature and velocity profiles. The local Nusselt correlations and the drag coefficient for pertinent parameters have been computed in tabular form. Additionally, the temperature profile drops while the velocity profile increases when the mixed convection parameter is included to oppose the flow.

The fundamental goal of this work is to comprehend how ternary nanofluids move towards a vertical Riga plate in a mixed convective domain with stagnation point flow.

This study aims to examine the nonlinear threshold effect of shadow economy on sustainable development in Africa while providing additional evidence on how this nonlinear threshold effect play out in economies with high and low developed financial/credit markets.

This study uses 37 African economies between 2009 and 2017 in a dynamic GMM panel model that controls for country, year and technological effects to ensure consistency and reliability of results and findings.

The results reveal that there is an inverted nonlinear U-shape nexus between the size of shadow economy and sustainable development in both short run and long run in Africa and across economies with high and low developed credit/financial market. Also, the threshold points beyond which the size of shadow economies dampens sustainable development is lower for economies with high financial/credit market development and higher in the long run.

These results have policy implications and recommendations and suggest that shadow economies can be beneficial to sustainable development particularly when the size of shadow economies are restrained from increasing beyond certain thresholds/levels. Moreso, to restrict the adverse effect of shadow economies on sustainable development, policymakers can rely on developing their financial/credit markets to tame the destructive nature of shadow economies on sustainable development. These results are robust to technological, year/time and country effects.

To the best of the author’s knowledge, this study examines for the first in the context of Africa, the nonlinear effect of shadow economies on sustainable development under low and high developed financial markets.

Globally, India ranks third in greenhouse gas (GHGs) emissions. Decarbonizing India's economy would necessitate significant changes in how the country generates energy, manufactures things, delivers services and manages natural resources. Recently, scholars from different parts of the world have used various indicators like carbon and methane emissions to investigate potential solutions to the global warming problem that has resulted in climate change. Therefore, this study aims to investigate the impact of foreign direct investment, renewable and non-renewable energy consumption, in addition to economic growth, trade openness, and natural resources on ecological footprint.

Using India's yearly data from 1990 to 2016, this research investigates the impact of direct foreign investment (FDI), trade (TA) and natural resources (NR) on the ecological footprint (EF) within the framework of economic growth (GDP), renewable (RE) and non-renewable (NRE) energy consumption. The Zivot–Andrews unit root approach was used to examine the structural breaks in data series and the presence of stationary. An auto regressive distributive lag model was used to investigate the presence of long-run and short-run dynamic relationships among the variables.

The empirical findings demonstrate that FDI, RE and GDP have a negative and substantial impact on EF in the long term; in contrast, NRE and TA are significant and positive. The Granger causality test indicates that feedback transmission was observed between NR and EF and TA and EF. One-way causation passed from GDP to FDI and NR; TA to FDI and RE.

Indian Government and authorities should push for an eco-friendly manufacturing process and technology adaptation to improve environmental quality.

The present findings aim to investigate the thermal behavior of water-based nanofluid flow over a rotating surface, focusing on understanding the effects of different types of nanoparticles on thermal efficiency, considering thermal radiation and variable viscosity effects. By considering four distinct nanoparticles – silicon dioxide titanium dioxide, aluminum oxide and molybdenum disulfide – the study aims to provide insights into how nanoparticle addition influences heat production, thermal boundary layer thickness and overall thermal performance.

The study employs computational methods, utilizing the BVP mid-rich algorithm for the solution procedure. The computational approach allows for a detailed investigation of the thermal behavior of nanofluid flows across a rotating surface under varying conditions.

The study concludes that adding nanoparticles in the base liquid increases heat production in the system, resulting in enhanced thermal boundary layer thickness. The comparative analysis shows that different nanoparticle types exhibit varying effects on thermal efficiency, suggesting that careful selection of nanoparticles can optimize heat transport and thermal management processes. Moreover, there's a noteworthy uptrend in the radial velocity profile concerning the stretching parameter, whereas a converse trend is observed in the thermal profile.

This study contributes original insights by comprehensively investigating the thermal behavior of water-based hybrid nanofluid flow over a rotating surface.

This chapter critically examines the unique challenges and opportunities faced by family-owned startups in emerging economies, a topic that has received limited attention in existing literature. Recognizing the high failure rate of startups, particularly in family firms, this study seeks to understand the factors contributing to their success or failure. Employing a qualitative analysis, the chapter explores various economic, legal, and cultural dimensions that influence these businesses. It provides a comparative perspective, drawing insights from various emerging economies to identify patterns and differences in the experiences of family-owned startups. The chapter aims to fill the knowledge gap by offering a comprehensive view of the success and failure dynamics in family-owned startups, with a focus on strategic, managerial, and operational aspects. This approach offers valuable insights for both academics and practitioners, aiming to guide future research and practical interventions to support the sustainability and growth of family firms in these dynamic markets.

Mobile payment (or m-payment), a relatively new digital banking system targeting Pakistani customers, is rapidly expanding. This study aims to explore the elements that impact customer behaviour and encourage the adoption of m-payment in Pakistan.

This study used a quantitative research design, surveying 315 m-payment users residing in three Pakistani cities. A conceptual framework was developed by extending the meta-unified theory of acceptance and use technology (meta-UTAUT) model to incorporate institutional privacy concerns (IPC) and institutional source reliability (ISR). Data analysis was conducted using partial least squares structural equation modelling via Smart PLS 4.0 software.

This study’s results indicate that behavioural intention (BI) is the primary driver ofm-payment use behaviour. The findings also reveal that attitude (AT), performance expectancy (PE), facilitating conditions (FC), social influence (SI), effort expectancy (EE), IPC and ISR significantly influence BI. Notably, PE and FC are positively associated with AT, while EE and SI have no significant impact on AT.

This study has two key limitations. First, its focus on only Pakistani m-payment users limits the broader applicability of the results. Second, the cross-sectional design overlooks potential longitudinal changes in users’ attitude. Future research should aim to recruit diverse country samples and conduct comparative studies, thereby enhancing the understanding of m-payment adoption.

This study provides insights for service providers and marketers, identifying key factors that influence m-payment adoption. Convenience emerges as a critical consideration, suggesting it may drive customer behaviour.

This research significantly advances the field of m-payment studies by investigating the key factors influencing Pakistani consumers’ adoption of m-payment, extending the meta-UTAUT model to include IPC and ISR. By applying this extended framework to the context of Pakistani consumers’ acceptance and use of m-payment, this study provides new insights into the complex factors driving m-payment adoption in developing Asian countries like Pakistan, addressing a significant research gap and paving the way for future studies.

The study aims to explore the validity of the modern renewable energy-environmental Kuznets curve (REKC) while considering the relevance of financial development in the consumption of modern renewable energy in East Africa Community (EAC). Modern renewable energy in this study includes all other forms of renewable energy except traditional use of biomass. The authors controlled for the effects of urbanization, governance, foreign direct investment (FDI) and trade openness.

Panel data of the five EAC countries of Burundi, Kenya, Rwanda, Tanzania and Uganda for the period 1996–2019 were used. The analysis relied on the use of the autoregressive distributed lag–pooled mean group (ARDL-PMG) model, and the data were sourced from the World Development Indicators (WDI), World Governance Indicators (WGI) and International Energy Agency (IEA).

The REKC hypothesis is supported for modern renewable energy consumption in the EAC region. Financial development positively and significantly affects modern renewable energy consumption, whereas urbanization, FDI and trade openness reduce modern renewable energy consumption. Governance is insignificant.

The concept of the REKC, although explored in other contexts such as aggregate renewable energy and in other regions, has not been used to explain the consumption of modern renewable energy in the EAC.

This paper investigates the interactional relationships between sustainable human resource management (SHRM) and organizational performance (OP). Sustainable HRM is an approach that links HRM and sustainability. These studies focused on integrating HR with sustainable developments, such as economic and social aspects, in favour of focusing on the environmental aspect. Organizational change is an ongoing process that has to be managed effectively to keep the change in place for a long time.

A framework was offered to estimate the cause-and-effect relation of the SHRM and OP factors. Data is gathered from professionals from various pharmaceutical industries. This study applied two methods, Fuzzy AHP and DEMATEL Type II. These techniques are used to understand the cause-and-effect factors and their interactions.

It was observed from the findings that the factor of SHRM, such as Social Justice (F2), Green Job Design (F5), Green Training (F6) and Implementation of Green Policy (F8), was the most critical for the pharmaceutical sector that effects Financial performance (F13), Customer Satisfaction (F15) and Market performance (F14). Pharmaceutical firms ought to coordinate public health advocacy efforts, engage in healthcare initiatives and provide financial support for environmentally friendly efforts that improve social and economic conditions.

For this sustainability, managers concentrate on creating an environment that is healthy and acceptable, and they work hard to mitigate the impact of natural factors and repair damage done to the environment; it is essential to move towards sustainable development to resolve environmental problems. Improving HR efficiency is among essential HRM responsibilities, as they expand the knowledge base of the workforce, enhance human capital, and eventually create valuable intangible assets and promote and encourage sustainable pharmaceutical products for some years.

This research paper has presented exclusive worth to the SHRM and organizational performance literature as it employs fuzzy FAHP and DEMATEL type 2. There is less research on SHRM in the pharmaceutical sector with these factors. In addition, FAHP and TYPE 2 DEMATEL are used in very few researches on SHRM approaches.