Articles

“NET-ZERO Supply Chains” with Green Technology in a Multi-Stakeholder Framework: A Systematic Literature Review

This research addresses the global urgency of climate change, highlighting that supply chains contribute to 25% of $CO_2$ emissions. It emphasizes decarbonization and resilience strategies driven by disruptions that demand net-zero models to mitigate risks. This transition requires a multi-stakeholder approach, involving actors such as suppliers, governments, and consumers to overcome barriers like resistance to change and a lack of standards, while integrating economic, social, and environmental perspectives.

The literature reveals fragmentation regarding drivers, barriers, and practices. This systematic review, following PRISMA guidelines, analyzes recent sources from Scopus, Web of Science, and Google Scholar, identifying patterns and recommending automation and trust-building. The objective is to examine the role of green technologies (AI, IoT, renewables) in sustainable multi-stakeholder chains, detecting gaps and proposing agendas for circular economies.

The study includes a pilot conducted in three logistics companies in Mineral de la Reforma, Hidalgo, Mexico, using convenience sampling. It evaluates net-zero viability via IoT to optimize distribution, achieving emission reductions of 20-30% and overcoming digital limitations with state support. Results were validated using a two-way ANOVA ($p < 0.001$), confirming significant effects.

It concludes by reinforcing net-zero functionality and proposing expansions toward probabilistic sampling in Latin America, blockchain integration, post-2030 AI modeling, and the evaluation of regulations such as the Green Deal.

Key Performance Indicators (KPIs) in Additive Manufacturing: Evaluation of Efficiency, Quality and Sustainability in 3D Printing Processes

 As a researcher specializing in additive manufacturing (AM), I have authored this study titled “Key Performance Indicators (KPIs) in Additive Manufacturing: Evaluation of Efficiency, Quality, and Sustainability in 3D Printing Processes.” The work explores AM’s explosive growth, with the global market at 21.9 billion in 2025, projected to hit USD 647.7 billion by 2035 at a 22-23% CAGR, driven by innovations in materials, AI integration, and applications in aerospace, automotive, and biomedicine. AM transforms traditional manufacturing through on-demand production, waste reduction, and supply chain optimization, supporting circular economy principles via localized fabrication and emission cuts.

Utilizing the SALSA methodology, conducted a systematic review of 158 articles (narrowed to 10 key studies from 2015-2025), identifying AM-specific KPIs: efficiency (adapted OEE, varying with build variety); quality (tensile strength up to 55.2 MPa, dimensional deviation 0.048 mm); sustainability (energy consumption, recyclability challenges in PLA/ABS); costs; and delivery times.

Limitations include adapting traditional metrics to AM’s anisotropy and variability, plus unstandardized sustainability data. A pilot test on 10 parts across five hypothetical Hidalgo companies yielded averages like 74.4% OEE and 83.9% material efficiency, underscoring AI’s role in optimization. Ultimately, robust KPIs foster informed AM adoption, aligning with a SDGs 9 and 12 for resilient, sustainable industries.

Beyond Efficiency: A Systematic Review of Blockchain Research in Accounting Ethics, Behavior, and Sustainability

This study offers a systematic review of the evolution of blockchain research within the accounting domain, emphasizing its relationships with ethics, behavioral influences, and sustainability. The review aims to elucidate the functioning of blockchain not merely as a technological advancement but also as a moral and institutional framework that fosters transparency and accountability in contemporary accounting practices. The research follows the guidelines for systematic reviews and meta-analyses and uses a systematic literature review method. We obtained sixty-seven peer-reviewed articles from the Scopus database and employed thematic and bibliometric methodologies for analysis. The analysis scrutinizes the geographical, methodological, and theoretical frameworks utilized in previous studies, in conjunction with publication trends.

The findings demonstrate that the Theory of Planned Behavior, Institutional Theory, and Agency Theory constitute the three predominant frameworks in the literature. Recent studies indicate that these theories are becoming increasingly linked to explain how ethical judgment and institutional legitimacy affect the use of new technologies. Developed countries still dominate research, but developing areas are increasingly participating. Quantitative methods still rule, but the rise of mixed methods and design science approaches shows a big shift in how research is done. The review finds that blockchain could help create a new techno-ethical sustainability paradigm in accounting. It is advised that future research enhance cross-national studies, formulate comprehensive theoretical frameworks, and investigate the implications for policy and education to foster ethical, transparent, and sustainable accounting practices.

The Influence of Management Control Systems and Operational Performance on Environmentally Friendly Innovation in Production Waste Management (Case Study PT. Timuraya Tunggal Karawang)

The issue of environmental pollution due to industrial waste is a serious challenge for the manufacturing sector in Indonesia, including PT Timuraya Tunggal which faces problems in managing production waste, especially sulfamic acid (SA) waste. Although the company has implemented environmentally friendly practices such as waste reduction and green technology, its implementation has not been running optimally. The main focus of this research is to analyze the influence of management control system and operational performance on environmentally friendly innovation in production waste management. This research was conducted using a quantitative approach, utilizing primary data collected through distributing questionnaires to 100 employees who are directly involved in waste management. Data processing was carried out through the application of the Partial Least Square (PLS) method analyzed through SmartPLS version 4.0 software. The results of the analysis show that the management control system and operational performance have a significant effect on green innovation. This finding confirms the importance of integrating management control systems and improving operational performance as strategies to support efficiency and sustainability in managing company production waste.

Sustainability Strategy for the Beef Cattle Manure Waste Management Program in Kediri City, Indonesia

The purpose of this study was to analyze the characteristics of respondents in beef cattle waste processing and to formulate strategies for sustainable beef cattle waste processing. Data collection was conducted from February to April 2025. The study was specifically carried out in Kediri City, Indonesia with a total sample of 80 respondents. The main variables observed in this study were: characteristic respondent (X1) motivation (X2), perception (X3), role of stakeholders (X4), participation (Y1), and sustainability (Y2). This research study employed a descriptive survey method. Based on a survey of 80 respondents, the majority of beef cattle farmers in Kediri City exhibit the following characteristics: 85% are male, and 92.5% fall within the productive age category (17–59 years. Most respondents (58.75%) have a senior high school education. Additionally, 63.75% work primarily as farmers or livestock breeder. The study’s findings reveal that the sustainability of the waste management program is strongly influenced by three key variables. The motivation-based strategy (X2) focuses on self-esteem needs (X2.4) as the dominant factor and includes symbolic rewards, formal recognition, storytelling of successful farmers, and involvement in community forums to strengthen intrinsic motivation and pride. The perception-based strategy (X3) emphasizes affective perception (X3.2), with initiatives such as visual and audio-visual education tools and participatory workshops rooted in local knowledge, aiming to cultivate positive emotions and environmental responsibility. Although stakeholder contribution (X4) is statistically significant, it has a negative influence, indicating a need to revise top-down approaches. The proposed strategy includes strengthening participatory methods, improving program transparency, building synergy among government, private sectors, and farmer groups, and recognizing local wisdom and grassroots initiatives. Finally, the participation-based strategy (Y1) identifies evaluation (Y1.4) as the dominant indicator, promoting sustainability through Participatory Monitoring and Evaluation (PME) and continuous training.

Marketing Challenges Faced by Agri and Allied Startups: A Study on Selective Organisations in Madhya Pradesh

In the evolving landscape of agribusiness, understanding the marketing challenges faced by agri and allied startups is essential for fostering sustainable growth and innovation. This research delves into the complex interplay of economic, social, and technological factors that impede the marketing efforts of these nascent enterprises in Madhya Pradesh. By examining selective organizations within the region, the study aims to identify key barriers and enablers specific to the agri startup ecosystem. Initial findings indicate that inadequate access to funding and resources significantly hampers marketing initiatives, restricting startups from implementing comprehensive marketing strategies (Lawrence OU, 2025). Furthermore, the lack of market intelligence and understanding of consumer preferences obstructs these organizations from effectively positioning their products and services within a competitive marketplace (Khalisha A et al., 2025). A crucial aspect of the research involves evaluating the role of digital marketing platforms which, despite having emerged as critical tools for connecting with consumers, remain underutilized by many agricultural startups due to limited technological expertise (K Morin et al., 2024). The study highlights the need for targeted training programs that equip entrepreneurs with the knowledge required to leverage these platforms efficiently. Additionally, the uniqueness of cultural and regional contexts in Madhya Pradesh necessitates tailored marketing strategies rather than a one-size-fits-all approach commonly employed by larger firms (Maulana FR, 2024). Market segmentation also reveals significant insights; locally produced goods often compete with well-established brands that dominate consumer preferences, leading to a challenge in brand recognition and loyalty for these startups (K Morin et al., 2023). With consumers increasingly inclined towards sustainability, startups have an opportunity to capitalize on this trend by emphasizing organic and environmentally friendly practices in their marketing campaigns (Elragal R et al., 2024). However, the research uncovers that many startups struggle to communicate these value propositions effectively, leading to missed market opportunities (Ahmed NZA-A et al., 2024).Moreover, challenges pertaining to supply chain management and logistics further complicate marketing efforts. Inconsistent product quality and delivery issues can undermine customer trust and satisfaction, critical factors that influence long-term business viability (Kountios G et al., 2023). Understanding these logistical hurdles and developing robust supply chain strategies will be paramount for agri startups aiming to enhance their market outreach (Neves MF et al., 2020). The study employs a mixed-method approach, incorporating qualitative interviews and quantitative surveys from selected agribusiness startups in Madhya Pradesh. This dual approach not only enriches the data but also allows for a comprehensive analysis of the marketing challenges faced (Dr.Mishra A, 2025). Field interviews revealed that many entrepreneurs express a desire for stronger networks with industry stakeholders, which could facilitate knowledge sharing and collaborative efforts in marketing (Neves MF et al., 2020). Such collaboration may prove beneficial, as it encourages joint marketing endeavors and resource sharing among startups, amplifying their competitive advantage (R Balaji et al., 2023).Finally, the research concludes by suggesting strategic pathways for these organizations to navigate their marketing challenges more effectively. It emphasizes the importance of developing a coherent marketing strategy that integrates innovative practices with a deep understanding of the local market dynamics (Weerasekera S, 2023). By fostering a culture of adaptability and resilience, agri startups can not only overcome existing hurdles but also leverage their unique positioning in the market to achieve sustainable growth (Kaur R et al., 2023). Overall, the findings of this study underscore the urgent need for more comprehensive support systems that empower agri startups, ultimately leading to a more robust agricultural sector in Madhya Pradesh (Pant M et al., 2023). In sum, this research contributes critical insights into the myriad marketing challenges faced by agri and allied startups, providing a foundation for future studies that can explore additional dimensions of this vibrant yet struggling sector. By addressing these challenges, stakeholders can better support the emergence of successful agricultural enterprises in the region, fostering overall economic development (Iliyas M, 2023)(María Ancín et al., 2022)(Alobid M et al., 2022)(Sexton A et al., 2022)(Robert M Chiles et al., 2021)(Yogesh K Dwivedi et al., 2020).

Leading for a Greener Future: How Green Vertical Leadership Shapes Innovation and Project Success

Sustainability is a strategic priority for businesses. This study examines how green vertical leadership influences green project performance, with green proactive and reactive innovation as mediators. Green vertical leadership, marked by centralized decision-making and strategic oversight, enhances compliance-driven sustainability and structured innovation. Results show that green vertical leadership fosters both proactive and reactive innovation, improving environmental efficiency and project outcomes. Green proactive innovation drives long-term sustainability, while green reactive innovation ensures regulatory adherence. Both innovation types link leadership to green project success. This study extends stewardship and organizational learning theories, highlighting leadership’s role in sustainability-driven innovation. It offers insights for business leaders and policymakers, emphasizing the need to balance strategic control with innovation for effective sustainability management.

Transforming Tourism in Indonesia: Advancing a Green Economy for Sustainable Development and Job Creation

The primary objective of this research is to analyze the transformation of tourism in Indonesia towards a green economy, focusing on creating sustainable and environmentally friendly job opportunities. This study employs a qualitative approach, utilizing policy analysis and case studies of high-priority destinations like Lake Toba and Labuan Bajo to assess the integration of green economy principles into tourism practices. The findings indicate that investments in public transportation infrastructure and green technologies, such as electric vehicles, enhance tourist experiences while significantly reducing carbon emissions. Additionally, implementing carbon pricing policies is expected to accelerate economic recovery in the post-pandemic context by promoting responsible tourism. Collaboration among government entities, academia, and society emerges as crucial for creating green jobs that benefit all stakeholders. The research underscores the importance of participatory approaches in sustainable tourism development to raise awareness about resource conservation. Ultimately, the transformation towards a green economy in Indonesia’s tourism sector not only aims to attract more tourists but also aligns with global commitments to combat climate change, fostering a resilient industry that benefits local communities and the environment.

EcoCycle: A Deep Learning-Based Waste Categorization and Management System for Sustainable Smart Cities

Waste management is a critical environmental and economic issue worldwide. Existing waste segregation ac- tivities are inefficient, resulting in high landfill contributions and environmental contamination. In this paper, an artificial intelligence-based waste categorization and management system, EcoCycle, is proposed that utilizes deep learning models like VGG16, ResNet50, and DenseNet121 for automatic classification of waste materials. EcoCycle is equipped with a gamification system based on mobile, a marketplace for recyclables supported by blockchain, and an IoT-based network of intelligent bins for real-time monitoring. Experimental results show 92.36% classification accuracy with DenseNet121, which is improved compared to other implementation results. User survey with 500 users shows a 98% positive effect on user experience and increased awareness about sus- tainability issues. The proposed system contributes significantly towards processes related to circular economies and the goals of smart city initiatives, and it has high global applicability potential for urban waste management systems.

The Degrowth of Tourism Industry in the Island of Crete, Greece. Is it Desirable and Feasible?

The concept of degrowth has been developed recently as an alternative paradigm to continuous and unlimited growth which prevails nowadays. The degrowth of tourism industry has been proposed in overcrowded tourism destinations balancing the satisfaction of tourists and local residents with the sustainability of the natural ecosystems. The island of Crete, Greece is located in eastern Mediterranean basin hosting an increasing number of visitors every year. The tourism industry in the island is well developed having a high economic impact. The prosperous tourism industry in Crete has surpassed the carrying capacity of the island threatening its fragile ecosystems causing phenomena of overtourism with undesired and harmful impacts in the local societies. The degrowth of the local tourism industry can be conceived as an alternative paradigm of the current growth model of tourism which threatens its long-term sustainability. It rejects the current model of continuous and unlimited growth of tourism promoting the values of locality, development of small-scale enterprises, quality of life, environmental sustainability, reduction of carbon emissions, decommodification of tourism activities and smaller production and consumption. The adoption of tourism degrowth in Crete requires the mobilization and the active participation of the multiple stakeholders of the tourism industry in the island while it promotes their long-term interests which are currently threatened by overtourism, climate crisis and overconsumption of the limited natural resources.