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Non-financial disclosures and sustainable development: A scientometric analysis
(Elsevier B.V., 2022-12-25) Saini N; Singhania M; Hasan M; Yadav MP; Abedin MZ
Pressure on companies to report on non-financial dimensions has amplified the interest in sustainability due to increased awareness among stakeholders. While connecting value-related success to financial performance is a niche field among academicians and researchers, the debate is still on “Does it matter the going value of non-financial disclosures (NFD) relevant?” To clarify ambiguous perceptions in existing literature, we examine how NFD connects to sustainable development by conducting an in-depth scientometric analysis to gain insights into evolution, trends, and other multi-dimensional aspects to map centralities and bursts in non-financial sustainability indicators. We used bibliometric data from a pool of 1568 studies from Web of Science published in Social Science Citation Index (SSCI) and Science Citation Index Expanded (SCIE) journals between 1991 and 2021 to identify the prominent research areas in this stream and the pattern of the interrelationship among various disciplines. The current investigation reveals several novel features of ESG disclosures, such as corporate sustainable performance, environmental performance, environmental disclosures, sustainable supply chains, sustainability indicators, and integrated reporting. This study highlights bottlenecks and suggests the scope of future research on Environmental, Social and Governance (ESG) to meet sustainable business goals. The findings of this study include 13 major clusters refining ESG for sustainability, concluding with a new theory encapsulating sustainable development through non-financial disclosure in business processes. This study has significant practical implications on the ESG dimension in the corporate world of emerging countries are under the development stage.
Valorization of Sacha Inchi press cake: Technological advances, market, and regulatory considerations for sustainable food applications
(Elsevier B.V., 2025-12) Njoroge JW; Phonphimai P; Khatmorn P; Ketnawa S; Tonkla P; Vong V; Singh J; Kaur L; Donlao N
Sacha Inchi (Plukenetia volubilis L.) press cake (SP), the nutrient-dense by-product of oil extraction, is rich in high quality proteins, essential fatty acids, and bioactive compounds. However, its use remains constrained by processing, regulatory and market acceptance barriers. This review summarizes recent advances in processing strategies to improve SP's nutritional, functional, and sensory qualities. Physical treatments (dry/wet fractionation, steaming, autoclaving, roasting and extrusion) increase protein digestibility and solubility while reducing heat-stable antinutrients. Emerging methods, including high-pressure processing, high-pressure homogenization, ultrasonication, microwave treatment, electroconductivity (Ohmic/PEF), and cold plasma technologies enhance extractability and bioactivity while preserving sensitive compounds. Chemical and chemo-enzymatic approaches (e.g., alkaline soaking, cyclodextrin complexation) suppress flavor precursors, whereas enzymatic hydrolysis and fermentation improve bioactive peptide release, digestibility, and functionality. Functional additives (sweeteners, salts, polysaccharides, flavor enhancers) help mask bitterness, while paired with consumer-preferred flavors increase acceptance. Beyond processing, safety approvals (e.g., Thai FDA, EU novel food approval) and consumer perception on sensory, nutritional, and sustainability factors shape its market potential. Currently, SP shows potential across a wide range of food applications and its valorization supports sustainable protein supply chains. Future opportunities depend on integrating processing, safety, and regulatory strategies with consumer-driven innovation.
Multi-scalar policy uptake of the six-dimensional food security framework
(Elsevier Ltd, 2025-11-01) Clapp J; Moseley WG; Termine P; Burlingame B
In 2022, along with colleagues, we proposed a six-dimensional food security framework in a Food Policy viewpoint article that argued for the need to expand the commonly cited four pillar approach (availability, access, utilization and stability) by adding two additional dimensions: agency and sustainability. The proposal was not just for a new conceptual framework for scholarly analysis, but also for its application in policy settings. Over three years later, we are humbled to see widespread uptake of our call to embrace agency and sustainability as dimensions of food security in multiple tyles of policy settings at different scales. This brief policy comment outlines the growing recognition and application of the six-dimensional framework for food security in policy contexts from the global to the local level. We are hopeful that the growing application of this idea will help to make improvements in the global quest to end hunger.
Shadow economy and energy efficiency: utilising goal programming for sustainability assessment
(Springer Science+Business Media, LLC, 2025-08-07) Alharbi SS; Boubaker S; Ngo T; Yuen MK
This paper combined different methods of operations research, goal programming, and unsupervised machine learning into a single framework to examine energy efficiency across the globe. Using the latest data from 131 countries in 2017, our empirical findings reveal different patterns of energy efficiency among countries and country groups under both the meta-frontier and group-frontiers. We found an inequality in production technology for many countries, which made it difficult for them to improve their energy efficiency. Importantly, our analysis also reveals that the size of the shadow economy has a small but negative impact on energy efficiency. Consequently, we suggest that governments should (i) pay more attention to the shadow economy, (ii) increase investments in education and human capital, and (iii) strengthen their institutions.
The Wheel of Work and the Sustainable Livelihoods Index (SL-I)
(MDPI (Basel, Switzerland), 2025-07-09) Carr S; Hopner V; Meyer I; Di Fabio A; Scott J; Matuschek I; Blake D; Saxena M; Saner R; Saner-Yiu L; Massola G; Atkins SG; Reichman W; Saltzman J; McWha-Hermann I; Tchagneno C; Searle R; Mukerjee J; Blustein D; Bansal S; Covington IK; Godbout J; Haar J; Rosen MA
The concept of a sustainable livelihood affords protection from crises and protects people, including future generations. Conceptually, this paper serves as a study protocol that extends the premises of decent work to include and integrate criteria that benefit people, planet, and prosperity. Existing measures of sustainability principally serve organisations and governments, not individual workers who are increasingly looking for ‘just transitions’ into sustainable livelihoods. Incorporating extant measurement standards from systems theory, vocational psychology, psychometrics, labour and management studies, we con ceptualise a classification of livelihoods, criteria for their sustainability, forming a study protocol for indexing these livelihoods, a set of theory-based propositions, and a pilot test of this context-sensitive model.
Essays on sustainability, corporate disclosure, and economic uncertainty : a thesis presented in fulfilment of the requirement for the degree of Doctor of Philosophy in Finance at Massey University, Manawatu Campus, New Zealand
(Massey University, 2025-07-24) Huang, Kai
This thesis consists of three essays. Essay one investigates the relationship between accounting conservatism, specifically bad news timeliness, and corporate environmental disclosure. This study identifies a significant negative relationship between the timeliness of bad news disclosure and corporate environmental disclosure. Further analysis indicates that socio-political pressures moderate this relationship. Specifically, while firms generally align with stakeholder preferences by promptly disclosing negative earnings news, those with executives in government-nominated positions tend to increase environmental disclosure due to stronger socio-political pressures. Additionally, the negative association between bad news timeliness and environmental disclosure is weaker among heavy polluters, who face stricter environmental regulations. This study underscores how top management strategically handles the disclosure environmental information. Essay two explores the impact of oil price uncertainty (OPU) on corporate green innovation disclosure behaviour. Drawing on textual analysis of annual and social responsibility reports from Chinese listed companies, the study constructs an innovative measure of green innovation disclosure intensity. It identifies a significantly positive relationship between oil price volatility and the level of green innovation disclosure, suggesting that firms respond to energy uncertainty by enhancing transparency about their environmental sustainability. Robustness checks and endogeneity analyses confirm these findings. Furthermore, the analysis reveals that firm-level characteristics, such as environmental performance, legitimacy demands, and political connections, moderate this relationship. The positive effect is amplified in firms exposed to higher regional environmental regulation intensity and market-based green initiatives. This essay contributes to the growing literature on corporate sustainability by demonstrating the role of energy uncertainty in shaping corporate transparency in green innovation. Essay three examines the interplay between firms oil price uncertainty sensitivity and corporate green innovation in the context of geopolitical tensions. Using a unique measure of firm-level geopolitical tensions derived from destination country-firm data in the China Customs Dataset, the study finds that firms more exposed to OPU are more likely to engage in green innovation. Geopolitical tensions significantly amplify this relationship, with tensions originating from supplier countries further amplifying the urgency for green innovation efforts. Additional analyses reveal that domestic supply chain alliances and improved supply chain efficiency reduce urgency of green innovation when facing heightened uncertainties. Moreover, we find that the interacted impacts of OPU exposure and geopolitical tensions on green innovation are more pronounced in firms with higher international exposure, lower government subsidies, and greater competitive pressures. This essay underscores the influence of external shocks, such as energy and geopolitical crises, in driving firms toward sustainable innovation strategies.
Selling dreams not dressing : in the AI era sustainable fashion : a photography design study : presented in partial fulfilment of the requirements for the degree of Master of Design at Massey University, New Zealand
(Massey University, 2025) Wang, Tianyi
Given the environmental crisis generated by fashion creation and communication, it is urgent to transform the current workflow towards a sustainable future. Research on sustainable fashion has primarily focused on promoting fashion design and production methods to reduce environmental impact. From the perspective of clothing design, we strive to solve material recycling issues and reduce consumption and resources by improving the various processes in the supply chain. The role of fashion photography has largely been ignored in the field of sustainable fashion despite playing an important role in current fashion communication. This study aims to explore how AI generation tools can reduce the environmental impact in the fashion photography production stage and effectively convey virtual clothing and virtual scene shooting for sustainable brand designers. This study is based on the potential of AI software to reduce production costs, improve the time efficiency of advertising production, and facilitate the realization of sustainable design schemes. In this process, sustainable fashion clothing imagery is used to promote communication and iterations between fashion designers and photographers while meeting design needs and innovating visual effects. This research provides a novel fashion photography process for sustainable fashion brands. It helps reduce obstacles caused by an insufficient advertising budget that plagues many slow fashions and smaller-scale producers. Looking forward, AI fashion photography can contribute to the design stage and embed the visualization strategy at the beginning to aid waste and resource problems. This could reconcile the contradiction between visual effect creativity and production, achieving sustainable goals.
CirDEF: Standardised information framework to address the information needs of circularity indicators
(Elsevier Ltd, 2025-06-10) Kahandawa R; Jayasinghe RS; Gomis K; Baiocchi G
Circularity indicators are widely used to assess progress toward sustainability through circular economic practices. However, the diverse data requirements for these indicators often result in inconsistencies, overlaps and misinterpretations when evaluating circularity. This study addresses the absence of a unified, standardised approach to defining and applying circularity indicators, by developing a framework, named “CirDEF”. This standardised and holistic information framework supports the varied information needs of circularity indicators across system scales, indicator types, and stakeholder contexts. A systematic literature review was conducted, analysing 75 resources to identify existing circularity indicators. The resulting standardised information framework structured around input, process, and output model incorporated with key attributes such as business, time, dimensional, impact, and performance. This allows for the creation of a holistic platform that can redefine existing circularity indicators and improve decision-making. The framework was validated through expert interviews using face, content, and construct validation methods, to ensure theoretical and practical relevance. CirDEF enables dynamic, context-specific circularity assessments by allowing users to apply any relevant circularity indicators instead of relying on fixed indicators. This adaptability supports real-time decision-making, traceability, and proactive implementation of the circular economy. By resolving ambiguities, overlaps, and the static measurement limitations, CirDEF serves as a comprehensive system that facilitates data-driven decisions and aligns with SDGs. This is the first study of its kind to provide a thorough resource for academics, industry practitioners, and policymakers, enabling a holistic evaluation of circularity indicators through a standardised information framework across various processes and life cycles on a global scale.
Solarise : solar branding through the culture lens of Tri Hita Karana : an exegesis presented in partial fulfilment of the requirements for the degree of Master of Design at Massey University, New Zealand
(Massey University, 2024) Jessica, Victoria
The project is an enquiry into a cultural approach to branding. It utilises a holistic process inspired by a Balinese moral compass, the Tri Hita Karana, which is a balance between humans, nature, and spiritual aspects. The project explores through branding a solar organisation that seeks to promote sustainability and the beneﬁts of solar energy through a visual communication design system. Bali, an island in Indonesia, is currently experiencing a power shortage due to its high electricity demand and being the last in the transmission line from Java island. Solar power is a viable substitute for fossil fuels to address the issue, as Bali receives plenty of sunlight. However, the need for more public awareness about solar energy and sustainability hinders the solar movement. This research aims to communicate its purpose and meaning e ectively by adopting a cultural branding approach emphasising the rich cultural aspects of Bali through visual language and graphic elements. The goal is to encourage a shift in behaviour and attitude towards clean energy technologies as part of the energy transition movement. The project uses cultural brand theories and energy transition frameworks to approach Balinese culture empathetically. The objective of this master's project is to explore the narratives of Balinese culture and ﬁnd ways to create a brand identity system that synergises with these elements. A website, out-of-home QR codes, and social media are part of the visual communication design research outcomes. The narrative of the outcomes intends to increase awareness and support positive initiatives for rebuilding sustainability in Bali. It emphasises the connection between humans, nature, and spirituality while highlighting solar panels' beneﬁts and their connection to the brand.
‘I feel the weather and you just know’. Narrating the dynamics of commuter mobility choices
(Elsevier B.V., 2022-07-18) Barr S; Lampkin S; Dawkins L; Williamson D
Efforts to promote travel behaviour change have frequently deployed social marketing strategies that are based on characterising populations into discrete target groups through quantitative segmentation techniques. Such techniques provide an important basis for understanding behavioural choices and motivations, frequently using psychological constructs that can be used for planning interventions. However, there are limitations to what a solely quantitative approach can offer practitioners in terms of understanding the dynamics of travel behaviour and the meanings associated with personal mobility that can be used to design appropriate interventions. In this paper we provide evidence to argue for a mixed-methods approach, where insights from quantitative segmentation and qualitative data can be used to reveal the experiential nature of factors that influence travel decision making. To pursue this argument we present findings from research with commuters in the city of Exeter, South West England. Using data from five workshops, we illustrate the ways in which participants articulated and gave meaning to a series of travel mode influences identified using quantitative segmentation techniques for specific commuter groups (private car, public transport, walking, cycling and a combination of modes). We demonstrate how both understanding the dynamism of travel behaviour and revealing its meanings can present opportunities for designing interventions, offering pathways to promote shifts away from carbon intensive transport.

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