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Water‐related diseases are a human tragedy, resulting in millions of deaths each year, preventing millions more from leading healthy lives, and undermining development efforts by burdening the society with substantial socio‐economic costs. This problem is of great significance in developing countries, where polluted water, water shortages, and unsanitary living conditions prevail. This paper presents a case study on a health‐based socio‐economic assessment of drinking water quality in Lebanon, based on relevant valuation approaches and available country‐specific data. The assessment revealed that the potential health and economic benefits due to water and sanitation improvements can be significant (0.15‐3.35 percent of GDP).

The present study apotheosises on the relationship between blockchain and fintech and its impact on the financial services sector. It then gauges into the various aspects that have been included in the published literature by the authors all across the world.

Post-pandemic, technology has led to tremendous opportunities in the financial sector, and the customers have started assessing financial services in online mode, thus enabling companies to innovate their business strategies. The present chapter aims to explore the areas where blockchain is benefitting the financial sector.

The objectives of this study were achieved through systematic review of literature performed with the help of bibliographic analysis. Further, a PRISMA model was developed, and the networks were derived with the help of Scopus analyser software and VOSviewer Version 1.6.15.

It is observed that since the introduction of the term and development of the first blockchain, a lot of work has been performed in the said domain, but it is still at a nascent stage. It is thus discovered that the string specific research documents got published in Scopus database from 2016 onwards, and a considerable amount is being performed by authors from China, the United States and India.

The present chapter exhibits the various dimensions in which a lot has to be yet explored and needs to devise innovative and full proof strategies which will enable to overcome the challenges, thus strengthening the position and working of the companies in Industry 5.0.

This study aims to evaluate the safety and quality of organic food product versus conventional ones in the Lebanese market.

Selected organic and conventional Lemon and cucumber were assessed for the presence of pesticides residues using LC-MS/MS and GC/MS/MS, also compared at the level of total polyphenols content, flavonoids, tannins and tested for their antiradical and antibacterial activities.

The findings indicate that organic lemons were contaminated by four types of pesticide residues (33.33%), while one pesticide residue (22.22%) was detected in conventional one, which were all below the European Union Maximum Residue Limits. For cucumber, six pesticide residues (66.66%) were detected in organic samples, while in conventional, eight pesticide residues (55.55%) were detected. However, absolutely four samples (44.44%) in each of conventional and organic cucumber samples surpass the maximum residue levels. Both lemon and cucumber, regardless of the farming systems, possess potent antioxidant activity with no significant difference, except for lemon, where total polyphenol was highly significant in conventional. Additionally, this study showed that lemon of conventional origin was slightly more effective in inhibiting the growth of gram-positive and gram-negative bacterial strains compared to organic samples, while both cucumber types did not exert any antibacterial effect.

This is the first paper to assess the polyphenols, pesticide residue and biological activities of organic lemon and cucumber in Lebanese market as well as comparing conventional to organic.

This paper aims to examine the differences in quality and quantity of disclosures dealing with greenhouse gas emissions among companies with a relatively large or small carbon footprint. It also considers whether disclosures are being included in the primary report to stakeholders (an integrated report) or in a secondary source (a sustainability report).

A comprehensive carbon disclosure checklist was constructed based on professional and academic literature to identify and categorise carbon disclosures. Quality is gauged according to a multi-dimensional assessment derived from prior research based on density of reporting, disclosure attributes, management orientation, integration of information, ease of analysis, reporting on strategy, use of independent assurance and repetition. A content analysis is used to gauge the quantity and quality of carbon disclosures of 50 companies listed on the Johannesburg Stock Exchange. Differences in the quantity and quality scores of high- and low-carbon companies are tested using a Mann–Whitney U test.

Carbon disclosures are used as part of a legitimacy management exercise. This involves not just the use of additional environmental disclosure to placate stakeholders as environmental impact grows. The quality of reporting and location of disclosures are, perhaps, more important for understanding how companies are responding to stakeholder expectations for reporting on carbon emissions and climate change.

Despite mounting scientific evidence on the risks posed by climate changes, companies remain reluctant to commit to high-quality reporting on specific steps being taken to reduce carbon emissions. Even when disclosures are being targeted at key stakeholders, the possibility of impression management remains. It may, therefore, be necessary to have carbon reporting regulated and independently assured. More guidance on how companies should be managing and reporting on carbon emissions and climate change may also be required.

Despite mounting scientific evidence on the risks posed by climate changes, companies remain reluctant to commit to high-quality reporting on specific steps being taken to reduce carbon emissions. Even when disclosures are being targeted at key stakeholders, the possibility of impression management remains. It may, therefore, be necessary to have carbon reporting regulated and independently assured. More guidance on how companies should be managing and reporting on carbon emissions and climate change may also be required.

The study merges the traditional approach of focusing on the quantity of disclosures to illustrate the application of legitimacy theory in a sustainability/integrated reporting setting with less-seldom-studied quality and location of reporting. This result provides a more nuanced perspective of how carbon disclosures are being used to manage stakeholders’ reporting expectations.

In this study the authors examine the nature and contents of key audit matters (KAMs), and the consequences of KAMs reporting on audit quality in the context of a developing country, Bangladesh. The authors’ proxies of audit qualities are discretionary accruals, small positive earnings surprise, audit report lag, earnings management via below the line items and audit fees.

The authors use content analysis of the KAMs for the period 2018–2021 to understand the nature and extent of KAMs reported by auditors in Bangladesh. The authors then use multivariate regression analysis to examine the effect of the number and content characteristics of KAMs on audit quality by using multivariate regression analysis.

Auditors in Bangladesh disclose a higher number of KAMs compared to other countries, disclose short descriptions of KAMs and industry generic KAMs. The authors document significant cross-sectional variations in the number and content characteristics of KAMs reported by auditors in Bangladesh. The authors’ pre-post analysis suggest that audit quality has improved after the adoption of KAMs. Cross-sectional analysis suggests that KAMs number and content characteristics are related to audit quality.

The authors’ findings imply that the KAMs reporting has the potential to play significant monitoring role in reducing the opportunistic behavior of managers. Hence, KAMs reporting can play a significant role in reducing the agency problem. For regulators, shareholders and corporate managers, the authors’ findings imply that if the audit quality is to be increased, the audit effort should be supported by an appropriate amount of audit fee.

The content characteristics of KAMs significantly influence managerial reporting behavior and affect the level of audit efforts.

Unlike developed countries (Gutierrez et al., 2018; Lennox et al. 2022), this study supports that KAMs reporting improves audit quality and control opportunistic behavior of managers in developing countries. The authors show that even though the KAMs disclosure quality is poor, it has the potential to improve financial reporting quality.

The Sertão, located in the Northeastern region of Brazil, is the most populous semi-arid region in the world. The region also faces the highest rates of poverty, food insecurity and climate risks in this country. Basic economic activities, such as extensive livestock and dairy farming, tend to be mainly affected by the increasing temperatures and recurrent droughts taking place in the past decades. This paper aims to analyze farmers’ responses to climatic variability in the Sertão.

Analyses are based on farm-level data of the Agricultural Census 2006 and on historical climate data gathered by meteorological stations. The climate impacts and the effectiveness of adaptive strategies are compared between three groups of farms, which discriminate different levels of social and environmental vulnerability. Four production functions are modeled (milk, cattle, goat and sheep) accounting for sample selectivity bias.

In response to increasing temperatures, farmers tend to shift their activities mainly to cattle and dairy farming. But the overall productivity tends to reduce with the recurrence of droughts. Decreasing precipitation affects mainly the production of milk of smallholder family farmers and the cattle herd of non-family farmers.

Analyses do not account for short- and medium-run productive impacts of extreme droughts, which usually have devastating socioeconomic effects in the region.

Smallholder family farmers are the most vulnerable group who deserve more social and technical intervention, as they lack basic social and technological resources that can greatly improve their productivities and overcome the impacts of decreasing precipitation.

The amount of food wasted every year is 1.3 billion metric tonne (MT), out of which 0.5 billion MT is contributed by the fruits processing industries. The waste includes by-products such as peels, pomace and seeds and is a good source of bioactive compounds like phenolic compounds, flavonoids, pectin lipids and dietary fibres. Hence, the purpose of the present study is to review the novel extraction techniques used for the extraction of the bio active compounds from food waste for the selection of suitable extraction method.

Novel extraction techniques such as ultrasound-assisted extraction, microwave-assisted extraction, enzyme-assisted extraction, supercritical fluid extraction, pulsed electric field extraction and pressurized liquid extraction have emerged to overcome the drawbacks and constraints of conventional extraction techniques. Hence, this study is focussed on novel extraction techniques, their limitations and optimization for the extraction of bioactive compounds from fruit and vegetable waste.

This study presents a comprehensive review on the novel extraction processes that have been adopted for the extraction of bioactive compounds from food waste. This paper also summarizes bioactive compounds' optimum extraction condition from various food waste using novel extraction techniques.

Food waste is rich in bioactive compounds, and its efficient extraction may add value to the food processing industries. Hence, compressive analysis is needed to overcome the problem associated with the extraction and selection of suitable extraction techniques.

Selection of a suitable extraction method will not only add value to food waste but also reduce waste dumping and the cost of bioactive compounds.

This paper presents the research progress on the extraction of bioactive active compounds from food waste using novel extraction techniques.

An upsurge in health and environmental concerns over the use of synthetic color has made the development of color from cheap and easily available natural sources, namely, plants, animals, micro-organisms and algae as indispensable. This study aims to extract anthocyanins, an important natural plant pigments, from Sohiong (Prunus nepalensis). This study demonstrated that Sohiong have high anthocyanins content and antioxidant property, indicating an immense potential for the fruit producers and food processors.

Response surface methodology was used to optimize the conditions for extraction of anthocyanins from Sohiong using conventional solvent extraction.

The optimum conditions for extraction were found to be 36.75°C temperature, 60.32 per cent ethanol concentration and 2.39 per cent citric acid concentration with recovery of 45 per cent total extract yield, 858.84 mg C3G/100g DM anthocyanin content and 824.91 mg GAE/100g DM phenolic content with in-vitro antioxidant activity of 31.40 mmol AEAC/100g DM for FRAP and 84.66 per cent DPPH scavenging capacity (20mg/ml). The F-values and high values of adjusted determination coefficient for each response imply high level of significance of the fitted models.

Extracted color can be used in food and pharmaceutical industries.

Pigment extracted is from a natural source and possesses high antioxidative activity and potential health benefits. With increasing demand for natural colors and other additives, there is a wide range of applications of the pigment as natural colorant in the food and pharmaceutical sector.

Selected plant source, i.e. Sohiong, was not used earlier by any researcher to extract anthocyanins for potential applications as food colorant.

This study aims to develop an index to evaluate the extent to which key performance indicators (KPIs) align with the principles of integrated thinking.

Prior academic research, complemented by reporting and governance standards, is used to develop an index to gauge the extent to which KPIs take an integrated approach to performance evaluation. A mixed methods approach is adopted. A qualitative content analysis of organisations’ extra-financial reports is used to gain insights into the level of integrated thinking in performance evaluation structures using the index. Results are then calibrated using well-established integrated thinking proxies.

Ten indicators are identified, which point to an integrated approach to performance evaluation or the application of an underlying integrated thinking logic. The index is applied to a sample of companies from 2013 to 2021. The results point to companies increasingly incorporating integrated thinking into their KPIs. KPIs, which used to address only financial dimensions, are becoming more pluralistic and may be better described as “integrated performance indicators” (IPIs).

The index is applied to KPI disclosures of a sample of companies in a single jurisdiction only.

Those charged with governance and management can use the index to structure, implement and evaluate IPIs. Investors can use the index to gauge the operationalisation of integrated thinking. Assurance providers may find the index useful when conducting risk assessments, particularly given the increased focus on the assurance of extra-financial information.

Regulators can use the index for benchmarking organisations, compliance monitoring and identifying gaps between regulatory expectations and corporate behaviour. More broadly, the index could be used to promote alignment with sustainability frameworks and sustainable development goals at the national level.

This study outlines the dimensions of integrated thinking, which can be applied in the context of performance evaluation structures.

Modern thermal and non-thermal pretreatment techniques, namely, enzymatic treatment, gas phase plasma treatment and ohmic heating have become more pronounced over conventional techniques for enhanced coloured phytochemicals (pigments) extraction. Presently, numbers of pretreatment techniques are available with some unique feature. It is difficult to choose best pretreatment method to be employed for phytochemicals extraction from different sources. Therefore, this paper aims to discuss different modern pretreatment techniques for extraction with their potential results over conventional techniques.

Research and review articles targeting to the thermal and non-thermal pretreatment techniques were collected from Google Scholar. The required information has been tabulated and discussed which included qualities of modern pretreatment techniques over conventional techniques, phytochemical extraction and best pretreatment methods for optimized results.

Every pre-treatment has its own advantages and disadvantages for a particular phytochemical and its extraction from various sources. Enzymes can be used in combinations to enhance final yield like extraction of carotenoids (pectinase, cellulase and hemicellulase) from chillies and lycopene (pectinase and cellulase) from tomato. Utilization of each method depends upon many factors such as source of pigment, cost and energy consumption. CO₂ pretreatment gives good results for carotenoid extraction from algae sources. Ohmic heating can yield high anthocyanin content. Modifications in conventional blanching has reduced final waste and improvised the properties of pigment.

This study comprises collective information regarding modern pre-treatment for extraction over conventional pre-treatments. The study also covers future trends and certain new hybrid approaches which are still less flourished.