Industry 5.0 is increasingly framed as a value-oriented model of industrial transformation emphasizing sustainability, resilience, and human-centricity. Despite the growing scholarly interest in this concept, the organizational mechanisms that explain its actual implementation remain insufficiently understood. This study examines the relationships among perceived organizational readiness…

Transparency is a fundamental principle of contemporary public governance, contributing to accountability, citizen participation, and the strengthening of trust in public institutions. Despite its growing relevance in local governments, there remains a void of comparative studies on the instruments used to assess municipal transparency in…

Construction companies require strategic tools to integrate sustainability into their management; therefore, this study sought to analyze how environmental accounting serves as a strategic tool for corporate sustainability in small businesses in the construction sector, using a quantitative, basic-research study that involved experimentation with variables…

This article examines the digitalisation of non-financial reporting and Environmental, Social and Governance (ESG) reporting in Europe, with a particular focus on small and medium-sized enterprises and the implications for Portugal. Through a structured narrative review of recent scientific literature and regulatory and technical documentation,…

This paper addresses the issue of information security as a key determinant of the resilience of a nation's critical infrastructure in the era of digital transformation. The primary goal of the article is to demonstrate that in today's hybrid threat environment, protecting strategic facilities is…

Science and Technology Parks (STPs) operate in an environment increasingly shaped by digital transformation, sustainability challenges, and the growing complexity of innovation processes. As innovation becomes more networked and multi-actor in nature, understanding the evolving role of STPs within contemporary innovation ecosystems has become an…