ESG reporting and disclosure enable financial performance by attracting revenues and optimizing managerial decisions. Within this landscape falls the present study that aimed to examine the quality of ESG reporting connected to the financial performance of listed companies. Stratified analysis revealed four groups of companies according to the average value of ROA and ROE indicators, as well as four classes according to the average ESG disclosure score. The analysis of GRI topics and materiality disclosure scores showed an average disclosure level on ESG components, located between a satisfactory and a good level of disclosure. Also, companies were found to be more inclined to disclose data on the sustainability strategy but provided poor and vague information on the business model. The results of comparative clustering analysis based on FinESG reporting and disclosure scores showed that 31.57% of companies maintained their position in the final ranking. Content analysis of sustainability reports by Leximancer, v.5.0 software highlighted that the most salient topic was “employees”, and it revealed correlations between the themes “employees” and “emissions”. The practical implications of the study were found in the promotion of an integrated reporting that best meets the needs of both stakeholders and those of environmental protection and the development of society.

Higher education services are at a crossroads created by the disruptive impact of digitalization. The COVID-19 pandemic experience forced Romanian universities to use digital educational platforms and other online education tools. The questions put into discussion are: Where is Romanian university education headed, what attributes of service quality are relevant for students, how do they see the digitization experience, and what needs to be done to increase satisfaction? A survey was conducted based on an online questionnaire on a sample of 314 students from the University of Oradea that used, for the first time in empirical research, a scale to measure satisfaction with the quality of educational services to which a dimension of digital education is added. Revised importance–performance analysis (importance–performance analysis in nine quadrants with one parameter c-9Qc-IPA) was used for data processing. The results show a still-reserved attitude towards certain aspects of the digitization of services, with priority remaining on aspects related to the material base and the prospects of finding a suitable job after graduation.

Researchers in the field of sustainable management have recently dedicated significant efforts to understand why organizations exhibit diverse responses to environmental responsibilities. Ethical scholars assert that internal management plays a pivotal role in promoting sustainability because of its attitude toward sustainable issues. In alignment with this perspective, our study formulates a framework for internal monitoring that underscores the significance of independent, female, international, and politically connected directors. We investigate how these internal monitors influence a company’s commitment to promote sustainable investments for pollution prevention. By employing fixed effect model and generalized method of moments (GMM) on a dataset obtained from the largest emerging market—China over the period 2012 to 2019, our findings indicate that the mentioned monitors demonstrate a stronger commitment to pollution prevention by promoting corporate sustainable investments. In addition, our analysis reveals that when the government withdraws its involvement in enterprises, it has a notable negative impact on the connection between internal monitors and a company’s efforts in pollution prevention. Our results imply that implementation of sustainable policies for pollution prevention fundamentally result from not only internal management, but also from powerful stakeholders (like government involvement). Moreover, our study educates the policy makers regarding the social consequences of governmental withdrawal.

Likert-type scales are a common technique used in social science. Plus, the Likert scale is among the most frequently used psychometric tools in social sciences and educational research. Despite its frequently used, the Likert scale raises up many questions mark. We can say that the use of the Likert scale in its classical form is too rigid and loses valuable information. Li (2013, p. 1613) calls on previous studies that "have claimed that fuzzy scales are more accurate than traditional scales due to the continuous nature of fuzzy sets". The aim of this research is to reduce the inaccuracy caused by the use of the Likert scale, by proposing a method of more appropriate processing of data collected in this way. As shown in this paper, fuzzy methods can be a good alternative. The research methodology consists of using the usual technique on the set of fuzzy numbers by considering the input data as linguistic variables, subsequently identified by triangular fuzzy numbers. The obtained scale is more elastic with respect to the input data, therefore it better captures the reality. The newly proposed method is applied in the concrete example of the competitors in the hotel field. The Importance-Performance Competitor Analysis is utilized. A weakness of the method is due to the use in its application of data collection with the Likert scale. The results conclude on the situation of the competitors regarding each attribute considered as in the crisp version of the method, but the identification and processing of data correspond better to the aspects of subjectivity and uncertainty specific to human thinking. A novelty is also the obtaining of a hierarchy within each category of attributes from the quadrants proposed by the Important-Performance Analysis in relation to the competition.

Ince 2010, the European Commission, through the Communication “Europe, No1 World Tourism Destination – A New Political Framework for Tourism in Europe”, has drawn the attention to the fact that local / urban tourism strategies should be essential to the way in which cities promote or limit the extension of tourism services; thus, the increase in the number of tourists in cities and the lack of local tourism policies can lead to negative pressures on the local (environmental, cultural and social) environment. In the research, we will analyze how the explosive economic growth trend of the analyzed region (in our case due to the massive absorption of European funds for urban infrastructure and for industrial development) has positively or negatively affected the tourism sector of the area. The objective of the research will be: identification of local officials with the elaboration and implementation of sustainable tourism policies related to sustainability and identification of specific factors of influence – local vision on sustainability, local action instruments and, implicitly, the tourist flow generated compared to the economic growth level of the region. From a methodological point of view, the research combines two levels of analysis: the comparative analysis of local economic development plans and strategies with local tourism policies as well as the comparative analysis of economic growth indicators of the region with the tourism indicators for the chosen period. A comparison between local development strategies and local tourism policies allows us to identify whether the growth of the tourist phenomenon in the region is a mere consequence of the development of the region or it is based on a strategic thinking of tourism development. The idea behind this research is based on the fact that other studies have demonstrated that the notion of sustainable tourism in major European cities remains out of the local political agenda, without discussing possible conflicts between urban tourism and negative externalities.