CSRC Publishing: Open Journal Systems (Center for Sustainability Research and Consultancy)
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1354 research outputs found
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Using Artificial Intelligence-based instructional strategies: An Approach of Responsible Special Education Teaching
No full textPurpose: The purpose of this study was to examine the use of artificial intelligence-based instructional strategies that are the responsibility of special education teachers.
Methodology: The study used a quantitative research design to explore the use of artificial-based instructional strategies by special education teachers with a descriptive type of research.
Findings: AI-based applications effect on accessibility, efficacy, and teacher satisfaction. This is also a possibility for teachers who can be brought up with the right assistance and training in special education.
Implications: The role of chat applications in artificial intelligence is crucial in fostering career growth among special education teachers, and it also plays a vital role in enhancing teachers' effectiveness and efficiency in the classroom
A Comparative Analysis of Road Infrastructure Accounting in South Africa
No full textPurpose: The research aims to assess the influence of the current accounting practices adopted by the three road authorities in South Africa on the uniformity of financial reporting.
Design/Methodology/Approach: This research employed qualitative content analysis to analyse the current accounting practices adopted by the three road authorities in South Africa in accounting for road infrastructure assets in their annual financial statements. A self-constructed disclosure index, informed by the reviewed literature, was utilised to collect data. Information gathered was analysed by applying framework analysis, carried out manually by documenting information collected from the annual report and identifying common themes.
Findings: The results revealed that the entities apply different accounting policies for road infrastructure assets. The South African National Roads Agency Limited demonstrates an application most aligned with the proposals outlined in the reviewed literature, offering an opportunity for the other two entities to adopt similar practices
Implications/Originality/Value: The results of this research contribute to a better understanding and knowledge of infrastructure accounting. Furthermore, the results will assist authorities in recognising the need for guidelines and in developing principles to guide the accounting for infrastructure assets, enabling stakeholders to better interpret the data presented in financial statements. 
Effect of Digital Lending on Financial Sustainability of Commercial Banks in Kenya
No full textPurpose: To examine the effect of digital lending on financial sustainability of commercial banks in Kenya
Design/Methodology/Approach: The research design used was descriptive in order to get the present picture of lending innovations and their influence on financial sustainability. The sample used in this study was commercial banks in Kenya that included Tier 1, Tier 2 and Tier 3 banks (a total population of 7 Tier 1 banks, 19 Tier 2 banks and the rest 13 Tier 3 banks). The sampling method was stratified random to identify a representative sample, which guarantees that the insights will be obtained in various categories of banks. The structured questionnaire was used to collect the data where Cronbach alpha was used to test internal consistency and Keiser-Meryer-Olkin(KMO) tested construct validity. Data analysis consisted in testing the assumptions of the Classical Linear Regression Model (CLRM) and these are linearity, normality, homoscedastic. The regression models were used as the main analysis tools to establish the direct effects. Descriptive and inferential statistics were used to present the results.
Findings: The model summary indicated that there was a strong positive correlation between the variables and the correlation coefficient of the model (R) was 0.728 and the adjusted R 2 of 0.511 value indicated that the model is robust and capable of account to the number of predictors and sample size. The statistical analysis of the ANOVA results indicated that the regression model was significant (F(4,98) = 27.600, p < 0.05), all together, the digital lending indicators are statistically significant with regard to the financial sustainability of commercial banks.
The coefficients table also described the personal effects of each independent variable. The constant (B = 1.000, p = 0.008)
Implications/Originality/Value: Therefore, there was adequate evident to reject the null hypothesis that posits: Digital lending positively affects the financial sustainability of commercial banks in Kenya
Impact of AI-Driven Risk Management and Organizational Culture on Sustainable Decision-Making: Examining the Moderating Role of Regulatory Framework and Technological Infrastructure in the Construction Sector
No full textPurpose: This study attempts to understand how the advent of AI in risk management and organizational culture has impacted the construction sector of Pakistan and how do the technological infrastructure and regulatory frameworks would moderate the this relationship. Even though the potential of AI-based tools is immense for sustainability improvements in construction activities, it solely depends on the culture prevailing within that organization and extraneous factors like infrastructure and regulatory policies.
Design/Methodology/Approach: This study employs a cross-sectional methodology and collects data from 300 participants through structured surveys with the aim of testing hypotheses related to interrelations among the variables involved.
Findings: The results indicated that AIRM has a positive impact on SDM, while organizational culture does not have any significant effect. Moreover, technological infrastructure significantly moderates the relationship between AIRM and SDM, stressing the importance of a solid infrastructure in allowing the employment of AI tools. However, these regulatory regimes have a lesser impact on both since Pakistan's construction industry is already affected by poor implementation and outdated policies.
Implications/Originality/Value: The findings from this study suggest the necessity of investing in technological infrastructure, regulatory measures, and social changes toward making the construction industry more sustainable. The study brings significant insights to policymakers, business managers, and researchers for understanding the AI adoption versus sustainability relationship in developing economies
Effect of Green Manufacturing on Performance of Sugar Manufacturing in Western Kenya
No full textPurpose; The study focused on effects of green manufacturing on performance of sugar manufacturing firms in western Kenya.
Methodology/design; The study utilized descriptive and causal research design using both qualitative and quantitative approaches. The study targeted 10 sugar manufacturing firms in Western Kenya. The sample of 126 employees was selected from each company using a simple random sampling technique, focusing on the designated departments. Closed ended questionnaires were used based on a five-point Likert scale. The study was anchored on Natural Resource Based View and Transaction Cost Economics Theories. Validity and reliability of the instrument was tested. Data was analyzed using both descriptive and inferential statistics.
Findings: The study found out green manufacturing has significant positive effect on performance of sugar manufacturing firms in western Kenya.
Implications/Value: The study seeks to guide policy makers and management in sugar manufacturing firms in identifying areas for the integration of green manufacturing strategies to establish a basis for developing and executing policies to enhance product and service quality, increase production process in effectiveness and efficiency, and optimize service costs throughout the supply chain network. It will also elucidate the primary motivations for firms in this sector to adopt a green manufacturing philosophy as a strategic approach to enhance overall performance
Impact of Green Finance and ESG on the Sustainable Performance of Islamic Banks
No full textPurpose: This Systematic Literature Review (SLR) critically explores the intersection of green finance, ESG frameworks, and sustainable performance within Islamic banking. It interrogates the compatibility of Islamic finance principles with evolving global sustainability agendas, focusing on ethical alignment and value-based financial transformation.
Design/Methodology/Approach: The review synthesizes insights from over 80 peer-reviewed articles published between 2015 and 2025. Using bibliometric and thematic analysis—supported by VOSviewer—the study maps co-authorship networks, citation clusters, and emerging thematic trends. It emphasizes instruments such as green sukuk, waqf-linked investments, and Shariah-compliant ESG governance mechanisms.
Findings: Results indicate a growing convergence between ESG principles and Islamic financial ethics, especially in Malaysia, Indonesia, and the MENA region. However, the literature exposes fragmentation in ESG reporting standards, lack of robust environmental metrics, and limited digital infrastructure. Integration of Islamic social finance into ESG frameworks remains insufficient.
Implications/Originality/Value: This review offers a multidimensional synthesis bridging normative Islamic ethics with practical ESG applications. It calls for contextualized ESG-Shariah frameworks, rigorous empirical assessments of impact, and cross-border regulatory harmonization to empower Islamic banks as pivotal actors in the global ethical finance and climate resilience movement
Self-Awareness Mechanism for Top-down Attention using Fuzzy Logic in Sustainable Business Intelligence
No full textPurpose: The self-awareness mechanism can serve as inspiration for the design of an artificial intelligence system for top-down attention, for which self-awareness plays an indispensable role. When agents receive multiple stimuli from the environment, it becomes very difficult for them to focus solely on the most important stimulus. So, a self-awareness mechanism is required to regulate attention.
Design/Methodology/Approach: This paper proposes the concept of a self-awareness mechanism utilizing fuzzy logic to modulate the selection of high-priority stimuli within a priority-based system. Utilizing a prioritization technique and fuzzy logic to identify the most important stimulus, this mechanism enhances the agent's self-awareness and self-control mechanisms.
Findings: The results reveal that the self-awareness mechanism renders cognitive functions present in the human mind: expert systems can manage human legible knowledge and make inference upon it, such formulation allows to build a system that manages imprecise information, an artificial neural network-based cognitive structure that can learn, generalize, and prioritize all complications.
Implications/Originality/Value: The study posits that fuzzy logic rules can be defined according to the priority of the input environment stimuli to generate a fuzzy output in the form of the most important stimulus
Supply Chain Risk Management Practices and Performance of Procurement in the County Governments of Western Region, Kenya
No full textPurpose: To establish the effect of supply chain risk management practices on performance of procurement in the county governments of Western Region, Kenya
Methodology/Approach: The research followed the causal type of research design that elucidated the cause and effects of supply chain risk management and performance of procurement functions.
Population: This study was done on the population of 215 county officials situated in the Western Region of Kenya. The sampling in the study was done through strata simple random sampling. With the help of the Yamane formula 168 respondents were obtained. Mainly quantitative data on the connection between the effectiveness of the procurement functions and the results of the SCM techniques were obtained with the help of questionnaires. The analysis of this data has been carried out based on SPSS version 26. The researcher used descriptive statistics, which includes some of the measures of dispersion, and central tendency.
Findings: Potential risks within the supply chain were a factor as 47.4% strongly agreed, 33.3% agreed, 10.5% fairly agree, 7.0%) disagreed 1.8%) strongly disagreed. The study found out that supply chain risk management practices had a significant effect on procurement performance in the county governments of Western Region, Kenya (R2=0.467, P=0.000; P<0.05).
Implications: According to the third objective, supplier risk management activities draw a lot of influence on the procurement performance in county governments located in the western region. Risk identification, risk assessment and dual sourcing are possible through supply chain risk management
Impact of Artificial Intelligence Disclosure on Financial Performance and Financial Inclusion
No full textPurpose: The purpose of the research is to analyze how AI transparency drives financial performance and diversity of banks. In financial services, credit rating, Audit, and Digital Payment through the utilization of artificial intelligence improve financial performance and accessibility.
Design/Methodology/Approach: This research therefore uses an AI disclosure index to assess the level of voluntary AI disclosure and how it impacts financial performance and disclosure. The empirical analysis used in the study also applies content analysis to assess the quality of Artificial Intelligence disclosures as well as control for performance factors including the age and size of banks.
Findings: This study aims at filling this important research gap by examining the relationship between the extent of AI disclosure and financial performance and the extent of financial inclusion. The study questions are based on the first two effects, the influence of AI transparency on the financial performance and the degree of financial inclusiveness.
Implications/Originality/Value: This study succinctly extends the prior literature on AI. This led to calling for proper and transparent reporting standards to fix ethical questions and improvements to make banking better and for the majority of people
Drought in Equity Initial Public Offers in Kenya: A Demand Perspective
No full textPurpose. Investors sentiments on initial public offers (IPOs) determine effective demand of new equity offerings. When sentiments are negative, demand of IPO shares shrinks and firms often shelf they equity offers than risk a subscription bound to fail. Shelving of offers results to prolonged IPO drought as experienced in Nairobi Security Exchange. The purpose of this paper is to assess investors sentiments on IPO and evaluate how these sentiments contribute to IPO drought in Kenya.
Methodology. Retail investors are major participants and thus determinant of success of IPO subscription. The paper collected primary data from active retail traders in stock market using a likert scaled questionnaire with 32 statements focusing on various dimensions of investors sentiments. Data was analyzed through index constructions, logit and factor analysis.
Findings. The results indicate investors hold negative sentiments on IPO specifically on quality of issue firms, efficiency of IPO market, risks and returns of IPO investment and based on these sentiments, IPO droughts may prolong further.
Implication. Retail investors are currently not enthusiasts of IPO market. Security market promoters and regulators are called upon to review key concerns of investors specifically IPO market efficiency and quality of listing firms among others as well as devise programs to train and educate retail investors on assessing attractiveness of issue firm and investment strategies to adopt in IPO market