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If businesses and other organizations are to meet the many and complex challenges of sustainable development, then they all, both public and private, need to embed sustainability considerations into their decision-making and reporting. However, the translation of this aspiration into effective action is often inhibited by the lack of systems and procedures that take sustainability into account. Accounting for Sustainability: Practical Insights will help organizations to address these issues. The book sets out a number of tools and approaches that have been developed and applied by leading organizations to: embed sustainability into decision-making, extending beyond an organization's boundaries to take into account suppliers, customers and other stakeholders; measure and link sustainability and financial performance; integrate sustainability into 'mainstream' reporting, both to management and external stakeholders. In-depth cases studies from Aviva, BT, the Environment Agency, EDF Energy, HSBC, Novo Nordisk, Sainsbury's and West Sussex County Council show in detail how accounting for sustainability works in practice in a wide range of organizational contexts. Published with The Prince's Charities: Accounting for Sustainability

In the new era of adopting and managing new and robust technologies in banking, the use of blockchain technology has significantly transformed overall banking systems. To add new insights to the body of existing knowledge, the authors conducted a systematic review with bibliographic network mapping to identify and analyse the factors contributing to adopting blockchain in the banking industry. Following the latest protocols of the PRISMA flowchart, this study acknowledged 16 relevant publications from 2590 papers in the databases, namely Scopus, ScienceDirect, Web of Science, and IEEE Xplore. The bibliographic data were grouped and analysed using VOSviewer to create network visualization maps that included citation and co‐citation, bibliographic coupling, co‐authorship, and co‐occurrence of terms. Subsequently, significant terms were identified through the analyses and compared with those found in the 16 relevant papers. The aggregate findings suggest that multiple influencing factors have been recognized and later categorized into three thematic drivers: transparency‐driven security, collaborative interoperability, and organizational infrastructure. The current research provides valuable insights for policymakers, technologists, researchers, consultants, and practitioners of information systems by proposing a technological framework, which will aid in developing tailored strategies to facilitate the sustainable practice of blockchain in the banking industry to a wider extent. The authors conducted a systematic review to explore the factors influencing the adoption of blockchain technology (BCT) in banking and proposed a technological framework. They analysed 16 relevant publications out of 2590 papers from databases like Scopus, ScienceDirect, Web of Science, and IEEE Xplore. By employing methods like bibliographic network mapping and VOSviewer analysis, they identified three main drivers for BCT adoption in banking: transparency‐driven security, collaborative interoperability, and organizational infrastructure. Their findings provide insights for policymakers, technologists, and practitioners, offering a new technological framework to facilitate the sustainable implementation of blockchain in banking.

In order to improve the precise control level of power grid infrastructure investment, this paper proposes a monitoring and early warning method of power grid infrastructure investment progress based on building information model and blockchain. By capturing the project construction progress images, the features of the power grid infrastructure are extracted automatically. Combined with the technical characteristics of distributed, tamper‐proof, and traceable blockchain, statistical indicators are generated automatically, monitoring and early warning of the investment progress execution deviation are triggered by the rules running on the smart contracts. The case study results show that the mean absolute error of the target image recognition method based on the image features is 4.32%, and the prediction accuracy of the incoming line is better than that of the engineering civil and substation. The early warning model of investment statistics based on smart contracts can automatically monitor the investment progress and generate early warnings, which provides a basis for the dynamic adjustment of the investment plan, and effectively improves the refined management level of power grid infrastructure investment projects. This paper proposes a monitoring and early warning method of power grid infrastructure investment progress based on building information model and blockchain. The results show that the mean absolute error of the target image recognition method based on the image features is 4.32%, and the prediction accuracy of the incoming line is better than that of the engineering civil and substation.

Numerosas son las experiencias de sistemas monetarios complementarios al oficial en diferentes países, tanto desarrollados como en desarrollo. También son numerosos sus éxitos y fracasos, así como los escenarios en que cada uno de esos proyectos se ejecutó. Existe apoyo estatal en algunos casos y prohibición absoluta en otros. No se trata únicamente de una adecuada planificación interna del proyecto, es también importante determinar si se cuenta con un escenario adecuado para su funcionamiento, considerando sus propósitos y las condiciones socioeconómicas de la población intervenida. En el presente estudio analizamos las posibles causas del fracaso de una experiencia en un pueblo rural andino en Ecuador. Considerando que los proyectos de monedas complementarias no comparten todas sus objetivos, ni tampoco presentan escenarios socioeconómicos similares, no se espera que todas las poblaciones intervenidas cumplan las mismas condiciones de partida, sin embargo, es necesaria la evaluación de un grupo de requisitos para cada caso. Mediante un análisis cualitativo, de acuerdo a la literatura revisada, identificamos un grupo de condiciones que justifiquen la implantación de un sistema complementario y, basados en los testimonios de promotores y participantes, analizamos en qué medida estas se cumplieron antes de implantar el proyecto. Para el caso de estudio, se concluyó que no existieronlas condiciones adecuadas para que esta moneda complementaria cumpla con los objetivos económicos y sociales propuestos.

This study aims to investigate the effect of the COVID‐19 pandemic on university students and their families. A total of 274 students participated in this study. A questionnaire is developed regarding the physical, psychological, and social effects of the COVID‐19 pandemic, and sent to the students via e‐mail. According to the results of the study, students who contracted COVID‐19 experienced significantly higher musculoskeletal pain (MSP) (p = 0.01). Students with increased propensity for harmful habits experienced significantly more MSP (p = 0.01). Anxiety levels of students who experienced MSP were significantly higher (p = 0.01). Students living in an inadequate home environment were significantly more prone to harmful habits (p = 0.01). The anxiety level of the students who experienced domestic unrest was high (p = 0.02). The home environment of students with economic difficulties was significantly inadequate (p = 0.01). The anxiety levels of the students whose participation in sports and art activities decreased, were high (p = 0.04). The home environment of the students who reported that they were positively affected by distance education was significantly inadequate (p = 0.03). The authors suggest that physiotherapy, nutrition and psychological assistance services should be provided to students, scholarship opportunities and extracurricular activities (art and sports activities) should be increased. University students constitute a vulnerable segment of society that is greatly affected by sudden changes. In this study, the secondary effects of the Covid‐19 pandemic on university students are evaluated and the necessary solutions are listed. The authors hope that this study will inform management and interventions that should be applied in similar unexpected situations in future.

Comprehensive risk assessment across multiple fields is required to assess the potential utility of hydrogen energy technology. In this research, we analyzed environmental and socio-economic effects during the entire life cycle of a hydrogen energy system using input-output tables. The target system included hydrogen production by naphtha reforming, transportation to hydrogen stations, and FCV (Fuel Cell Vehicle) refilling. The results indicated that 31%, 44%, and 9% of the production, employment, and greenhouse gas (GHG) emission effects, respectively, during the manufacturing and construction stages were temporary. During the continuous operation and maintenance stages, these values were found to be 69%, 56%, and 91%, respectively. The effect of naphtha reforming was dominant in GHG emissions and the effect of electrical power input on the entire system was significant. Production and employment had notable effects in both the direct and indirect sectors, including manufacturing (pumps, compressors, and chemical machinery) and services (equipment maintenance and trade). This study used data to introduce a life cycle perspective to environmental and socio-economic analysis of hydrogen energy systems and the results will contribute to their comprehensive risk assessment in the future.

This paper outlines the prospective economic advantages of implementing 5G infrastructure within the Republic of Croatia through a critical review of relevant literature. The emergence of 5G infrastructure promises transformative changes across various sectors, reshaping industries and driving economic growth. Numerous studies and research predict that 5G will have a significant economic impact, opening new markets and opportunities for growth in many industries through the creation of new jobs, enhancing productivity, and stimulating global economic growth. This paper presents the regulatory framework for 5G infrastructure in Croatia and the EU, identifying potential benefits that various industries and use cases might gain from the implementation of the 5G network and associated digital mobile technologies. The aim of this paper is to provide a detailed and critical review of such research and to focus specifically on key sectors in the Republic of Croatia where the potential benefits of the 5G network would be greatest. These sectors include manufacturing, ICT, public sector services, wholesale and retail, finance and insurance, transportation and storage, as well as tourism. The contribution of this work consists of identifying and compiling potential challenges of implementing the 5G network from existing literature.

Purpose This study aims to critically evaluate the factual triple bottom line (TBL) sustainability performance of commercial foodservices as featured in peer-reviewed academic publications. Design/methodology/approach The commercial foodservices’ sustainability performance-related articles were collected for a systematic review. An inductive thematic analysis was applied to the eligible articles. Findings The contribution of the commercial foodservice sector to the TBL sustainability is highlighted through eight themes: food waste management; food safety and hygiene; food allergy management; provision of healthy meals; local food use; employment of the disadvantaged; well-being of (non)managerial personnel; and noise level management. Originality/value The critical evaluation of the actual TBL sustainability measures adopted by commercial foodservice providers highlights the feasibility of the measures, thus calling for their broader industry uptake. Research gaps and issues for future investigations are accentuated for scholars to support the industry in its progress towards the goals of the TBL sustainability.

Energy poverty has evolved into a topic of global concern affecting both developing and developed countries. Energy poverty deprives the potential of numerous women to participate in family, communal, and economic activities. While energy poverty is a commonly studied subject, the existing literature often overlooks its gender dimension, specifically the effects on women. This systematic review aims to fill the current research lacuna by shedding light on the multifaceted consequences faced by women due to energy poverty. To this end, numerous articles from Scopus and Web of Science are fully analysed. The findings demonstrate the impacts on multiple aspects of women’s lives, such as health, emotional well-being, income, increased workload, and the perpetuation of inequality. Though the challenges seem a bit different in the Global South and North from a boarder perspective, coherent policies that enhance women’s empowerment with economic opportunities could minimize the potential risk of energy poverty. The review underlines the urgency of integrating a gender perspective, emphasising the necessity of interdisciplinary methods that connect energy and gender studies differently in both the Global North and South. The finding also highlights the role of socio-economic conditions, cultural norms, and the division of labour in increasing women’s vulnerability. This review highlights the crucial significance of gender-inclusive approaches in understanding and tackling energy poverty.

The Akkuyu Nuclear Power Plant (NPP) is framed as a flagship of Türkiye’s national low-carbon transition. This study examines how domestic economic actors perceive the project’s socio-economic and environmental impacts, and how those perceptions align with—or diverge from—official assessments and the United Nations Sustainable Development Goals. Using a qualitative phenomenological approach, the research draws on 28 semi-structured interviews with members of the Silifke Chamber of Commerce and Industry Council. This lens captures how locally embedded businesses read the project’s risks and rewards in real time. Four themes stand out. First, respondents see a clear economic uptick—but one that feels time-bound and vulnerable to the project cycle. Second, many feel excluded from decision-making; as a result, their support remains conditional rather than open-ended. Third, participants describe environmental signals as ambiguous, paired with genuine ecological concern. Fourth, skepticism about governance intertwines with sovereignty anxieties, particularly around foreign ownership and control. Overall, while short-term economic benefits are widely acknowledged, support is tempered by procedural exclusion, environmental worry, and distrust of foreign control. Conceptually, the study contributes to energy-justice scholarship by elevating sovereignty as an additional dimension of justice and by highlighting the link between being shut out of processes and perceiving higher environmental risk. Policy implications follow directly: create robust, domestic communication channels; strengthen participatory governance so local actors have a real voice; and embed nuclear projects within regional development strategies so economic gains are durable and broadly shared.