Developing environmental, social and governance (ESG) strategies on evaluation of municipal waste disposal centers: A case of Mexico.

Waste disposal systems are crucial components of environmental management, and focusing on this sector can contribute to the development of various other sectors and improve social welfare. Urban waste is no longer solely an environmental issue; it now plays a significant role in the economy, energy, and value creation, with waste disposal centers (WDCs) being a key manifestation. The purpose of this study is to measure the performance of WDCs in the state of Nuevo León, Mexico, with the aim of developing environmental, social, and governance (ESG) strategies to strengthen and prepare the WDCs for the industrial developments in this state. By identifying environmental variables and undesirable factors, the efficiency and managerial capacity of 32 WDCs were assessed. The analysis revealed that 9 out of the 32 WDCs are technically efficient, while the remaining 23 require significant improvements. Using the Data Envelopment Analysis (DEA) technique, an average efficiency score of 0.91 was found, with a standard deviation of 0.08. The managerial capacity analysis indicated that the highest-ranked WDC achieved an efficiency score of 1, whereas the lowest-ranked WDC scored 0.67. Finally, an operational map of development strategies was developed using the Interpretive Structural Modeling (ISM) and Matrix Impact Cross-Reference Multiplication Applied to a Classification (MICMAC) approach. The results indicate that four phases of development should be followed for real development and maturity of development in these WDCs, including Groundwork, Structuring, Development and Growth, and Smart Maturity.

Sustainability disclosure in the Ecuadorian banking sector: channels used, determining factors and type of information revealed

This study aimed to provide evidence on sustainability disclosure in the banking sector of Ecuador Using a descriptive-correlational approach, three key areas were examined: the most common reports for the disclosure of sustainability information, factors influencing banks' willingness to disclose, and the type of sustainability information being disclosed. Fisher's test and mean difference tests were employed to identify factors influencing banks' willingness to disclose sustainability information. Additionally, a content analysis was conducted to identify the main themes disclosed by banks regarding sustainability An index incorporating environmental, social, economic, and governance aspects was utilized for this analysis. The findings revealed low levels of disclosure, a higher prevalence of specialized reports, a positive association between willingness to disclose and organizational visibility, and a predominance of social dimension disclosure practices. These findings underscore the need to enhance disclosure standards and strengthen communication with stakeholders in Ecuador's banking sector. JEL CLASSIFICATION MI0, MI4; G2I

Este estudio buscó proporcionar evidencia sobre la divulgación de sostenibilidad en el sector bancario de Ecuador Mediante un enfoque descriptivo-correlacional se abordaron tres temáticas: los medios más utilizados para divulgar información de sostenibilidad, los factores que influyen en la disposición de los bancos a divulgar y el tipo de información sobre sostenibilidad que divulgan. Se utilizaron las pruebas de Fisher y de diferencia de medias para identificar los factores que influyen en la disposición de los bancos a divulgar información de sostenibilidad. De igual forma, se realizó un análisis de contenido para identificar los temas principales que divulgan los bancos sobre sostenibilidad. Para ello, se usó un índice que identificó aspectos ambientales, sociales, económicos y de gobernanza. Los resultados revelaron niveles bajos de divulgación, un mayor uso de informes especializados, una asociación positiva entre la disposición a divulgar y la visibilidad de la organización, y una predominancia de la divulgación de prácticas en la dimensión social. Estos hallazgos resaltan la necesidad de mejorar los estándares de divulgación y fortalecer la comunicación con los grupos de interés en el sector bancario de Ecuador. CLASIFICACIÓN JEL M10, M14; G21

Este estudo buscou fornecer evidências sobre a divulgação da sustentabilidade no setor bancário do Ecuador. Usando uma abordagem descritiva-correlacional, foram abordadas três questões: os meios mais comuns usados para divulgar informações sobre sustentabilidade, os fatores que influenciam a disposição dos bancos em divulgar e o tipo de informações sobre sustentabilidade que eles divulgam. O teste de Fisher e os testes de diferença de médias foram usados para identificar os fatores que influenciam a disposição dos bancos em divulgar informações sobre sustentabilidade. Da mesma forma, foi realizada uma análise de conteúdo para identificar os principais tópicos que os bancos divulgam sobre sustentabilidade. Isso foi feito por meio de um índice que identificou questões ambientais, sociais, econômicas e de governança. Os resultados revelaram baixos níveis de divulgação, um maior uso de relatórios especializados, uma associação positiva entre a disposição de divulgar e a visibilidade organizacional, e uma predominância de divulgação de práticas na dimensão social. Essas conclusões destacam a necessidade de melhorar os padrões de divulgação e fortalecer a comunicação com as partes interessadas no setor bancário do Ecuador. CLASSIFICAÇÃO JEL M10, M14; G21

Impact of Endoscopic Sleeve Gastroplasty in Non-alcoholic Fatty Liver Disease: a Systematic Review and Meta-analysis.

Non-alcoholic fatty liver disease (NAFLD) is the most common cause of liver disease worldwide. Endoscopic sleeve gastroplasty (ESG) has proven to be feasible, safe, and effective in the management of obesity. We performed the first systematic review and meta-analysis evaluating NAFLD and other metabolic parameters 12 months post-ESG. Four observational studies with a total of 175 patients were included. The results showed a significant (p < 0.05) reduction of 4.85 in hepatic steatosis index (95% CI - 6.02, - 3.67), 0.5 in NAFLD fibrosis score (95% CI - 0.80, - 0.19), 6.32 U/l in ALT (95% CI - 9.52, - 3.11), 17.28% in TWL (95% CI - 18.24, - 16.31), 6.31 kg/m2 in BMI (95% CI - 8.11, - 4.52), 47.97% in EWL (95% CI - 49.10, - 46.84), and 0.51% in HbA1c (95% CI - 0.90, - 0.12). ESG improves liver parameters, provides weight loss, and reduces HbA1c levels in patients suffering from NAFLD.

Motivations for a sustainable ethos: evidence from the globally present Brazilian multinational Natura &Co.

Driven by improvements in the understanding and the growing importance of sustainability engagement among individuals and companies, this study aims to analyze the sustainable development of a renowned Consumer Goods Company. Natura &Co is a Brazilian multinational that forms among the five largest global beauty corporations, owning four major brands-Avon, The Body Shop, Aesop, and Natura. This study used a case study methodology and had the objective of analyzing the strategies adopted by the company through time while engaging in the global sustainability agenda. It also covers a gap in the literature in analyzing Latin American multinationals. The company is assessed through a case summarized into a sustainability motivations framework of four quadrants, namely social insurance, market success, legitimacy, and process improvement. As one of the main findings, the case confirms literature indications of the evolution of sustainability motivations and strategies from simple compliance with the law and social rules into innovation and differentiation, which allowed the company to compete globally.

Efficacy and Safety of Endoscopic Sleeve Gastroplasty at Mid Term in the Management of Overweight and Obese Patients: a Systematic Review and Meta-Analysis.

BACKGROUND: Endoscopic sleeve gastroplasty (ESG) has emerged as a promising technique in endoscopic bariatric and metabolic therapies (EBMTs). We aimed to perform a systematic review and meta-analysis to provide an update on its efficacy and safety. METHODS: This is a systematic review and meta-analysis was performed following the PRISMA guidelines. MEDLINE, Cochrane, EMBASE, and LILACS were searched to identify the studies related to ESG. RESULTS: Eleven studies with a total of 2170 patients were included. The average BMI pre-ESG was 35.78 kg/m2. Pooled mean %TWL observed at 6, 12, and 18 months was 15.3%, 16.1%, and 16.8% respectively. Pooled mean %EWL at 6, 12, and 18 months was 55.8%, 60%, and 73% respectively. No procedure-related mortality was reported. CONCLUSION: ESG is a safe and effective procedure for primary obesity therapy with promising short- and mid-term results.