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This study investigates the primary factors driving sustainable performance in financial institutions, focusing on the effect of social and environmental aspects of a balanced scorecard on the performance of financial institutions in Ethiopia. It also examines how management commitment moderates the relationship between these social and environmental dimensions and institutional performance. The research adopts a descriptive and explanatory design, utilizing proportional stratified sampling followed by systematic random sampling. From a population of 4990, a sample of 480 was determined using Daniel Soper's formula for structural equation modeling, accounting for an expected effect size of 0.23, a statistical power level of 0.95, and a probability level of.05. Data analysis involved descriptive statistics, covariance‐based structural equation modeling, and the interaction‐term method for moderation. Findings indicate a significant positive relationship between the social and environmental dimensions of the balanced scorecard and the performance of Ethiopian financial institutions. Additionally, management commitment significantly enhances this relationship. The study confirms that incorporating social and environmental metrics into the balanced scorecard positively impacts financial institution performance, emphasizing the importance of sustainability in performance measurement frameworks. This research underscores the practical implications of integrating sustainability metrics and management commitment in enhancing institutional performance. [ABSTRACT FROM AUTHOR]

Copyright of Journal of Curriculum & Teaching Methodology / Maǧallaẗ al-Manāhiǧ wa-Turūq al-Tadrīs is the property of Arab Journal of Sciences & Research Publishing (AJSRP) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The study aimed to develop an effective methodology that allows for an actual assessment of the sustainable development of rural areas in the realities of the modern economy. To achieve the goal of the research, a multi-stage multi-country research project was developed and implemented, tested on the example of rural areas of Serbia, Hungary, and the Russian Federation. The informational basis of the study was the primary information obtained as a result of the field phase of research. The proposed methodology is based on a combination of general scientific and specialized knowledge acquisition methods, including correlation and structural analysis, as well as graphical data representation. The outcome of the research is an author-developed methodology for assessing sustainable development in rural areas, which does not require specialized software and enables monitoring studies of sustainable development at the municipal level. The results of this study will enable municipal and government specialists to objectively evaluate the dynamics of rural area development to ensure their sustainable development in line with the United Nations' Sustainable Development Goals. Additionally, the findings of this research can be valuable to academic researchers, including the formation of prospective directions for future studies. [ABSTRACT FROM AUTHOR]

The present study aims to propose a model for assessing the quality of the internal control structure of companies listed on the Tehran Stock Exchange. To achieve this goal, a set of indicators and components of the internal control structure were identified through a review of the theoretical foundations and research background, as well as interviews with experts and specialists in the relevant field. Then, using the fuzzy Delphi process and model validation with the binomial test, quality measurement indicators for the internal control structure were identified. The sample consisted of 36 managers and university professors specializing in internal controls. According to the study, the quality of the internal control structure was classified into three environmental, structural-executive, and results dimensions. The environmental dimension includes three components: the cultural, social, and economic environment of the company's activity location, the legal, political, and economic structure governing the company, and the general structure of the company, with twenty indicators. The structural-executive dimension includes four components: the board of directors structure, specialized committees of the board of directors, senior management structure, and internal supervisory structure, with fifty-eight indicators. The results dimension includes five components: internal control assessment report, independent auditor report, compliance with laws and regulations by the company, company's tax and insurance structure, and transparency and quality of reporting - fairness and justice in the company, with thirty-three indicators

Copyright of Pedagogía Profesional is the property of Universidad de Ciencias Pedagogicas "Enrique Jose Varona" Facultad de Ciencias Tecnicas and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The environmental dimension of sustainable development was one of the topics that attracted the attention of scholars in the field of international relations, in light of the increasing modern ecological problems and crises that cross national borders, which stand as a major obstacle to achieving sustainable development for countries and societies. Environmental justice, and referred to the unequal distribution of environmental risks, and employed concepts, such as environmental injustice, and environmental security, as well as its normative vision of issues of sustainable development and modernity. [ABSTRACT FROM AUTHOR]

Copyright of Revista Horizontes Pedagógicos is the property of Corporacion Universitaria Iberoamericana, Facultad Ciencias de la Educacion and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This paper presents findings from an analysis of 4th grade science textbooks used in the United Arab Emirates schools, using an analytical descriptive approach to examine their content in light of the sustainable development goals. The results reveal that the environmental dimension of sustainable development (SD) was the most frequently reflected upon in the textbooks, with an occurrence of 18.5%, followed by the economic dimension (11.7%) and the social dimension (4.9%). While the distribution of sustainability themes varied across the textbooks, all four textbooks included references to SD. However, the researchers find that the distribution of these themes was not even, with some themes being absent in some textbooks while being extensively presented in others. These findings suggest that while sustainability is present in 4th grade science textbooks, there is room for improvement in ensuring that all three dimensions of SD are adequately covered in these materials. [ABSTRACT FROM AUTHOR]

Copyright of Accounting & Financial Studies Journal is the property of Republic of Iraq Ministry of Higher Education & Scientific Research (MOHESR) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Amazônia, Organizações e Sustentabilidade (AOS) is the property of Amazon, Organizations & Sustainability - AOS / Amazônia, Organizações e Sustentabilidade (AOS) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Investigación Administrativa is the property of ESCA Santo Tomas - IPN and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This research paper aims to study and analyze the importance of focusing on the environmental dimension, its role in the sustainability of investment projects in the state of CHLEF, and its continuation in achieving positive results for its financial performance, in order to reach economic, societal and environmental well-being, by adopting a sustainable investment approach, by establishing clean investment projects It is environmentally responsible, evaluated according to standards and criteria, and takes into account the non-financial data in its financial reports. The study concluded that the environmental dimension is taken into consideration, in optimizing projects, in pursuit of their sustainability, despite the absence of standards and criteria for disclosing the environmental dimension. [ABSTRACT FROM AUTHOR]

Copyright of El-Bahith is the property of University of Kasdi Merbah Ouargla and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Journal of Quantitative Economics Studies (JQES) is the property of University of Kasdi Merbah Ouargla and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Journal of Economic Administrative & Legal Sciences is the property of Arab Journal of Sciences & Research Publishing (AJSRP) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista Didasc@lia: Didáctica y Educación is the property of Universitaria de Las Tunas, Centro de Estudios de Didactica and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Bio-grafía. Escritos Sobre la Biología y su Enseñanza is the property of Universidad Pedaggica Nacional and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Roca: Revista Científico-Educacional de la Provincia de Granma is the property of Universidad de Granma, Departamento Editorial and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Economic Researcher Review is the property of Association of Arab Universities and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Soils form the basis for agricultural production and other ecosystem services, and soil management should aim at improving their quality and resilience. Within the SoilCare project, the concept of soil-improving cropping systems (SICS) was developed as a holistic approach to facilitate the adoption of soil management that is sustainable and profitable. SICS selected with stakeholders were monitored and evaluated for environmental, sociocultural, and economic effects to determine profitability and sustainability. Monitoring results were upscaled to European level using modelling and Europe-wide data, and a mapping tool was developed to assist in selection of appropriate SICS across Europe. Furthermore, biophysical, sociocultural, economic, and policy reasons for (non)adoption were studied. Results at the plot/farm scale showed a small positive impact of SICS on environment and soil, no effect on sustainability, and small negative impacts on economic and sociocultural dimensions. Modelling showed that different SICS had different impacts across Europe—indicating the importance of understanding local dynamics in Europe-wide assessments. Work on adoption of SICS confirmed the role economic considerations play in the uptake of SICS, but also highlighted social factors such as trust. The project's results underlined the need for policies that support and enable a transition to more sustainable agricultural practices in a coherent way. [ABSTRACT FROM AUTHOR]

The importance of the environmental dimension in the teaching-learning process of the Technological Media discipline of the Bachelor of Mechanization Education career responds to the need to take into account environmental content in the curriculum, which can and should contribute to comprehensive training of technical career teachers. A system of theoretical and empirical methods based on synthetic analytics and systematization were applied. Iit is for this reason that a didactic conception is proposed for the incorporation of the environmental dimension in the teaching-learning process of the Technological Media discipline, which is built taking into account the insufficiencies detected in this aspect and the use of the potentialities offered by the contents of the subjects that are part of the discipline, to treat one of the environmental problems that exist in Cuba, related to pollution and climate change. It is based on interdisciplinary nodes and teaching-learning situations. The proposed conception is characterized by being educational, flexible and contextualized, responding to the scientific assumptions offered by the Didactics of Higher Education and from the assumption of a structure that includes: general objective, point of view, basic concepts, principles, general requirements, those that through stages with their corresponding actions allow the implementation; all this enables the fulfillment of its objective. [ABSTRACT FROM AUTHOR]

The phenomenon of informal settlements is considered one of the most common global issues that have negative effects on several life aspects. All Algerian cities face this problem, including the city of Bousaada and the neighborhood of Sidi Slimane, which is considered one of the largest informal settlements in the city. Although the neighborhood has benefited from the Vulnerable Housing Absorption Program funded by the International Bank for Reconstruction and Development, the latter did not achieve the set goals. Therefore, it has become necessary to think about the use of modern and effective criteria for assessing the environmental dimension of sustainability, such as the INDI system of impact indicators built into EcoQuartierGrid2011 in order to contribute to the development of these neighborhoods, to ensure a better quality of life for the residents, and achieve sustainable development in light of the environmental dimension. On this basis, the present study aims to use the INDI system to integrate the environmental dimension of sustainability in informal settlements and to investigate the environmental shortcomings that the neighborhood Sidi Slimane suffers from in order to suggest possible solutions to develop it and improve the quality of life for the residents. In pursuance of this aim, the approach of the current research is descriptiveanalytical in order to design an approach that deals with the criteria of the INDI System in environmental studies. The research concludes that both INDI and EcoquatierGrid 2011 will help improve the quality of life of the population for millions of individuals and residents in Algeria and in developing countries that suffer from the problem of informal housing. A guideline based on INDI and EcoquatierGrid 2011 indicators is recommended and incorporated into environmental studies as a reference. The novelty of the current research lies in finding practical and technical solutions to the problem of squatter housing through the use of the INDI indicator system and its integration with EcoQuartierGrid2011 based on 40 topics and 318 indicators covering the economic, social, and environmental dimensions. [ABSTRACT FROM AUTHOR]

Purpose: This study examines the relationship between the economic, social, and environmental dimensions of social responsibility and the level of knowledge regarding technology social responsibility among Peruvian university professors. This study assessed the technical and social responsibility knowledge level among Peru's public and private university instructors. Design/methodology/approach This study was conducted using a quantitative research approach and a cross-sectional research design utilizing a survey questionnaire to acquire primary data. This study's sample comprised 1,159 public and private university professors in Peru. The academics of Peru's public and private institutions contribute to data collection. 280 valid questionnaires were utilized for data analysis with Partial Least Square (PLS). Findings According to the study, the economic, social, and environmental dimensions of social responsibility favor Peruvian university teachers' awareness of technology and social responsibility. In addition, it is discovered that there is a considerable knowledge gap between public and private university teachers regarding technology and social responsibility. Practical implications This study's findings help resolve concerns about low levels of knowledge among Peru's public and private colleges, which may contribute to the promotion of technological social responsibility among institutions. Originality/value Prior studies in the literature examined technology social responsibility, but professors' knowledge is not included. In Peru, comparative research between professors of public and private colleges has not been conducted in the past. [ABSTRACT FROM AUTHOR]

Copyright of Formación Universitaria is the property of Centro de Informacion Tecnologica (CIT) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This study aims to identify the impact of small and mediumsized enterprises on Yemen’s sustainable development, and the role these enterprises play at the levels of the industrial sector and the economy as a whole. This is done through descriptive and statistical analysis of collected data for exhibiting the progression of the most significant indicators of sustainable development in Yemen in all its aspects, economic, social, environmental, and institutional, and the progression of small and medium-sized enterprises, their role and contribution to employment, production, and the value-added. The study follows the partial least squares structural equation modeling (PLS-SEM) for analyzing the data of the selected variables during the period from 2000 to 2018 using the statistical program SmartPLS3. The study findings show that, though indicators of sustainable development were low, the small and mediumsized enterprises had a favorable effect on Yemen’s sustainable development during the period selected for this study. [ABSTRACT FROM AUTHOR]

Copyright of Panorama Económico is the property of Universidad de Cartagena and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The present work was carried out in the Colón and Río Chico districts, Portoviejo, Manabí province, Ecuador during 2018. The objective was to evaluate the environmental and social sustainability of the producing subtle lemon farms. It is required with a population of 500 lemon producers, from which an unrestricted random sample {n = 102} is required. Producers were grouped according to the size of their property in Farm I (0.5-1 ha.), Farm II: (1-5 ha), Farm III (Greater than 5 ha). The methodology proposed by Sarandón adapted for lemon producing farms that considers the environmental and social dimensions was used. It was found that 81.37% of the farms were environmentally sustainable. All farms were sustainable in the social dimension.

El artículo develó los resultados de un diagnóstico preliminar acerca de la formación ambiental que tienen estudiantes y egresados de las licenciaturas que oferta la Universidad Surcolombiana ubicada en el departamento del Huila, Colombia. El objetivo fue identificar la actitud que tienen estudiantes y egresados acerca de la FA construida en el curso Institucional de Medio Ambiente. Se empleó el enfoque cuantitativo con diseño no experimental. El instrumento utilizado fue una encuesta tipo Likert, aplicada a una muestra de 47 estudiantes de diferentes semestres y 103 egresados. Se halló que el curso enunciado es incipiente para formar de manera pertinente e integral a los futuros egresados de las licenciaturas. Asimismo, los educandos y egresados manifestaron estar de acuerdo con futuras estrategias que contribuyan y fundamenten la formación ambiental. Se concluyó que existe la necesidad perentoria de implementar estrategias teóricas, conceptuales y metodológicas para fortalecer los saberes y el compromiso ambiental.

In the framework of the updating of the Cuban economic and social model of socialist development, the environmental issue is present in the "National Plan for Economic and Social Development until 2030", which is committed to mechanisms that from the direction of territorial governments have a positive impact on the environment. In line with this claim, the priority of environmentally training government officials of the People's Power, who are responsible for leading this process in terms of local development, is recognized. Consequently, the objective of this work was to socialize the theoretical references associated with the environmental training of government officials of the People's Power. Theoretical and empirical methods were used for the documentary revision and systematization of knowledge. Among the main results, the key role of the environmental dimension as a transversal element in the management of local development was confirmed, highlighting for its achievement the importance of contributing to the improvement of this formative process, attending to environmental management, which allowed meaning its preparation in the implementation of participative environmental education processes in the community that favor the formulation and management of more sustainable public policies. [ABSTRACT FROM AUTHOR]

The research carries out a bibliometric analysis in scientific investigations related to the environmental dimension during the years 2017 to 2021. Methodologically the study is analytical, with a contemporary transectional documentary design. The bibliographic review is used as a data collection procedure; as an instrument we use the registration matrix. 888 publications indexed in 3 databases Scopus, Science Research and Science Direct, published during the last 5 years were analyzed. The VOSviewer software is used as a tool to understand the information. The results suggest that the descriptors sustainability, sustainable development and higher education constitute topics of great interest to the scientific community worldwide, where the years 2019 and 2020 are the periods with the highest number of publications, with the United States being the country. More productive. We show that it is the concern of researchers to identify mechanisms that address contemporary social problems in favor of the continuity of life without sacrificing the resources that allow it. [ABSTRACT FROM AUTHOR]

The Social Economy plays a fundamental role in the implementation and development of social innova-tion practices, especially in the field of cooperatives. In the case of agri-food cooperatives in the olive oil producing areas of Spain, a substantial share of the business is based around the social economy, with CIRIEC reporting a cooperativization rate of 70%. As such, there are increasing opportunities for these cooperatives to adopt tools that enable the potential development of social innovation actions. In the present article, we conduct a literature review to explore the definitions of social innovation provided in the last decade. We then analyse the results relating to a proposed model of social innovation applied to the olive oil industry, involving the participation of an expert panel composed of people with a position on the board of directors or managers of olive oil cooperatives and companies in the olive oil industry. From the analysis of the data collected, we identify four dimensions of Social Innovation that are particularly relevant to the olive oil industry: the Economic Dimension, the Cultural Dimension, the Environmental Dimension, and the Technological Dimension. These dimensions give rise to a methodological model for the implementation of Social Innovation actions in the olive oil industry.

Copyright of Revista Turismo & Desenvolvimento (RT&D) / Journal of Tourism & Development is the property of Associacao de Gestao e Planeamento em Turismo da Universidade de Aveiro (AGPTUA) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The purpose of this research was to examine empirically the effect of sustainability reporting disclosure on company performance. Sustainability reporting is a report that measures, discloses and shows the responsibility of the company to internal and external parties as an accountability form of organization performance in order to gain continuous development purpose. Sustainability reporting becomes trend and need for companies to disclose economic, environmental, and social performance to stakeholders. Samples used as many as 40 observations were derived from companies that consistently become ISRA (Indonesia Sustainability Reporting Award) nomination and listed in Indonesia Stock Exchange (BEI) during 2016-2017. Sustainability reporting measured by GRI (Global Reporting Initiative) continuous reporting guideline-G4 with 91 indicator items and financial performance measured by Return on Assets (ROA). The analysis method used was Multiple Linear Regression. The results of the research show that Economic Dimension Disclosure (EC) in sustainability reporting has effect on financial performance. Whereas, Environmental Dimension (EN) and Social Dimension (SO) have no effects. The condition indicates that sustainability reporting in short term has not been able to affect companies financial performance.

Soils form the basis for agricultural production and other ecosystem services, and soil management should aim at improving their quality and resilience. Within the SoilCare project, the concept of soil-improving cropping systems (SICS) was developed as a holistic approach to facilitate the adoption of soil management that is sustainable and profitable. SICS selected with stakeholders were monitored and evaluated for environmental, sociocultural, and economic effects to determine profitability and sustainability. Monitoring results were upscaled to European level using modelling and Europe-wide data, and a mapping tool was developed to assist in selection of appropriate SICS across Europe. Furthermore, biophysical, sociocultural, economic, and policy reasons for (non)adoption were studied. Results at the plot/farm scale showed a small positive impact of SICS on environment and soil, no effect on sustainability, and small negative impacts on economic and sociocultural dimensions. Modelling showed that different SICS had different impacts across Europe—indicating the importance of understanding local dynamics in Europe-wide assessments. Work on adoption of SICS confirmed the role economic considerations play in the uptake of SICS, but also highlighted social factors such as trust. The project’s results underlined the need for policies that support and enable a transition to more sustainable agricultural practices in a coherent way.