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This study aims to propose and apply a sustainability assessment model (SAM) for the mineral extraction industry developed on the basis of elements of dialogic accounting.

Distinct from other similar exercises, ours is also one in external accounting that focuses on a set of mining companies operating in a specific geographical location. It was undertaken based on different perspectives from various stakeholders, including mining workers and city dwellers, retrospectively, using publicly available information, entirely independently of the set of companies regarding which impacts the authors try to offer an account and without their approval. Twenty indicators were identified from the perspective of value for society.

The results for all environmental externalities appeared to be negative, as companies’ attitudes continue to be reactive and on the threshold of legal requirements. This assessment of the selected social indicators emphasizes that accelerated expansion of mining activities poses a threat to the mining area in the long term, as it reduces the useful lives of mineral deposits and expands social and environmental externalities.

The authors propose to expand the horizon of accounting through a framework that combines elements of the SAM technology, dialogic accounting and external accounting. This investigation contributes to the development of social and environmental accounting practices through the discussion, proposal and use of an SAM, built with the cooperation of several social actors and from the perspective of the other rather than the entity.

The authors tried to show how an SAM approach can be used in combination with dialogic accounting processes, increasing the accountability and awareness of the different groups of stakeholders, focusing on marginalized stakeholders, to offer an external account of the impacts of a set of companies from the mining sector operating in a specific geographical area.

This study’s findings suggest there are opportunities for accountants to support social and environmental accounting, thereby contributing to community awareness and empowering transformative action.

The purpose of this paper is to introduce the concept of socially responsible human resource management (SRHRM) and examine the reflection of SRHRM on sustainable development (SD) in Egyptian companies.

The study data was collected using a quantitative method to examine and test the relationship between the two variables. An empirical study was conducted between 2022 and 2023 on 150 samples of male and female employees from 18 companies located in Egypt working in castings and car batteries.

The study found that, in general, SRHRM has a significant impact on organizational sustainability. This contribution is also beneficial for general HRM and corporate social responsibility (CSR) literature as it stresses the importance of its relations to SD. By critically analyzing contemporary SRHRM literature, this study further demonstrates how studies with utilitarian approaches have dominated earlier research. By recognizing the necessity for process-oriented studies and the significance of critical scholarship within the field of SRHRM and its connections to the SD, the researcher thereby creates a research agenda for future studies.

The findings only apply to the sample that has participated in this study and to the Egyptian companies. A longitudinal quantitative evaluation of the SRHRM approaches and dimensions and their impact on the SD strategies of Egyptian companies would be recommended in terms of further research study, highlighting the role of SRHRM and its impact on achieving companies' CSR strategies.

The study's findings are helpful for firms looking to implement SR-HRM to enhance some employees' performance and promote organisational sustainability. In Egypt, there is a dire need for responsible leadership in the public and private sectors, which is crucial in the market and industry sectors. In addition to updating all policies, urge the younger generation to participate in them. For example, new hires to the company must demonstrate that they have engaged in volunteer work as part of their social obligation to the community, and this is required for recruitment.

Furthermore, refreshing all the policy encourage the young generation working or before working to take part in these policy, such as newcomers to the companies have to show that they have conducted some social responsibility towards their community as voluntary work. A study conducted by Cristina del-Castillo et al. (2022) confirmed that regarding the performance of different factors, the results show that the organizations under study are investing too much effort in improving CSR factors that are less relevant to achieving positive legitimacy assessments. On the one hand, resources destined to improve policies related to health, security and social benefits and those regarding the improvement of the relationship paths between managers and employees are excessive considering the relevance that they represent compared to the rest of the CSR policies. According to Hazzi and Maldaon (2023), stakeholders (including the general public and policymakers) might make an informed choice about how much organizations with CSR could safeguard their well-being if they had access to transparent CSR information. Talking about the sustainability behaviour of SRHRM as crucial for embedding sustainability in the business, a study by Abutaleb et al. (2021) evidence that subjective norms and attitudes, followed by perceived behavioural control and personal norms had the greatest influence on intentions towards behavioural HR. Attitudes towards sustainability practices were significantly influenced by economic advantages and sustainability. A good model fit was demonstrated by measurement and structural models (Abutaleb et al., 2021).

This paper is unique in that it participates in presenting the concept of the social responsibility of HRM as an intervention and approach for SD. It also participates in presenting unique findings related to Egyptian companies. There is a scarcity of literature related to research and studies on SRHRM in Egypt.

The main aim of this study is to characterise and identify specific chemo-sensory profiles of ciders from the Canary Islands (Spain).

Commercial samples of Canary ciders were compared to ciders from the Basque Country and Asturias. In total, 18 samples were studied, six for each region. The analysis comprised their sensory profiling and chemical characterisation of their polyphenolic profile, volatile composition, conventional chemical parameters and CIELAB colour coordinates. In parallel, the sensory profile of the samples from the Canary Islands was first compared with their Basque and Asturian counterparts by labelled sorting task. Then, their specific aroma profile was characterised by flash profile. Further quantification of sensory-active compounds was performed by GC–MS and GC-FID to identify the volatile compounds involved in their aroma profile.

Results show that Canary ciders present a specific chemical profile characterised by higher levels of ethanol, and hydroxycinnamic acids, mainly t-ferulic, t-coumaric and neochologenic acids, and lower levels of volatile and total acidity than their Asturian and Basque counterparts. They also present a specific aroma profile characterised by fruity aroma, mainly fruit in syrup and confectionary, and sweet flavours related to their highest levels of vinylphenols formed by transformation of hydroxycinnamic acids.

An integrated strategy to explore the typicity of the currently existing Canary ciders in the market was developed. The results are important in that they will help other regions to identify specific typical chemo-sensory profiles and to promote the creation of certifications supporting regional typicity.

This study aims to identify how Spanish consumers’ extrinsic preferences for food have evolved by examining the extant literature on food preferences in Spain, focusing on food-related attributes and food-related values.

This study is based on a synthetic review of the extant academic literature on Spanish consumer preferences for food-related attributes and food-related values from the mid-20th to the 21st century. This study uses key economic and social milestones that are most likely to influence food value chain actors to show how consumer preferences have evolved over the study period.

Spanish consumer food attribute preferences expanded as the food sector of the nation continued to grow, and value preferences showed a similar pattern from the mid-20th to the 21st century. The drivers of these preferences were trust, lifestyle, education (campaigns), sociodemographic factors and purchasing power.

Evaluating the extant literature’s contribution to consumer preferences for food-related attributes and values is important because it can aid in understanding the hierarchy and variety of consumers’ food preferences as well as the factors that drive these preferences. To the best of the authors’ knowledge, this study is the first to explore how Spanish consumer preferences evolved between the mid-20th and 21st centuries.

The purpose of this study is to establish the relationship between digital leadership and academic performance. It models the digitalization process, outlining why and how digital leadership is important for better academic performance. At the same time, this study examines the role of digital culture as a moderating variable in the direct relationship between main variables of the study. The study aims to expand the domain of academic performance at the university by including a much recent leadership-related aspect and organizational context of the digital culture.

The study opted for a descriptive study, using the survey instruments to collect the data. The sample population consisted of students currently enrolled at the Faculty of Business and Management, Universiti Teknologi MARA, Melaka, Malaysia. Based on the convenience sampling, 383 samples were drawn from the sample population. All items were adopted from previous literature, and expert feedback was obtained to examine the validity of the instruments. The data were analysed using SPSS and SmartPLS version 3.0.

This study provides empirical insights about how digital leadership is important for academic performance for the new millennials. Also, digital culture is found to provide significant moderation effect into the relationship. It suggests that universities must promote digitalization culture and embed the use of technology and digitalization into teaching and learning to cultivate a more effective learning process among university students. This is important as elements of digital leadership, including adaptive role, attitude, digital competency, digital skill and inspirational role, are found to significantly contribute to academic performance.

This study only focuses on samples taken from one of the faculties in one campus, thus limiting its scope. Future research is encouraged to replicate the same study setting to include larger sample size from different faculties, or perhaps from different universities. These propositions could help to better generalize the research findings on the practice of digital leadership on academic performance in the country. However, this study established a digital leadership model that can be applied to undergraduate students at the universities. Also, the inclusion of digital culture can strengthen the learning process.

This study includes implications for the development of digital leadership attributes and promoting digital culture within the university students and environment for engaging in a better academic performance. Digital leadership is found to be an important criterion of academic performance in this digital age society, and cultivating digital culture enhances students’ academic performance. These findings shall prompt the university to actively engage in fostering digitalization culture within the university. Also, the top management of the university should inform the students to be adaptive and cultivate the attributes of digital leaders, as their readiness to cope with the technological change has significant positive impact on their academic performance.

It is important to ensure that the future graduates that are being produced are ready to take on more challenges as digital leaders in the digital society. This might accelerate the country’s initiatives and efforts towards becoming a developed nation. Thus, investing in oneself to become digitally literate and competent might not only influence their academic performance, but they will also be equipped to fulfil one of the expectations of future employers of potential graduates, which is possessing digital leadership.

Digitalization is not only about the technology. It is about the people too. As the study on digital leadership is still in its infant stage, this study is unique as it is among the earliest to establish digital leadership constructs within the context of Malaysia. It informs the university that digital leadership provides significant contribution to academic performance. Thus, the university is encouraged to nurture digitalization, not only in the teaching and learning but also with the people within the university environment. Determining the right programs and plans for the curricular will help students to develop digital leadership attributes more effectively. Finally, improving digitalization among its students and culture is important, as these elements provide significant effect towards academic performance.