rss_2.0HOLISTICA – Journal of Business and Public Administration FeedSciendo RSS Feed for HOLISTICA – Journal of Business and Public Administrationhttps://sciendo.com/journal/HJBPAhttps://www.sciendo.comHOLISTICA – Journal of Business and Public Administration Feedhttps://sciendo-parsed.s3.eu-central-1.amazonaws.com/666475c6dd1c3d1f87139e0d/cover-image.jpghttps://sciendo.com/journal/HJBPA140216Forms, Practices and Ramifications of Abusive Supervision in Universities: A Social Justice Scrutinyhttps://sciendo.com/article/10.2478/hjbpa-2024-0007<abstract> <title style='display:none'>Abstract</title> <p>Universities have experienced a phenomenal increase in the incidences of abusive supervision. The practices of abuse in leadership are manifested in different forms and shapes. These unjust and unfair practices are perpetuated in different divisions and sections of the university leadership and are counterproductive. The overarching purpose of this study is to scrutinize the different kinds of abusive supervision practices and their ramifications. This examination takes the form of the extensive and intensive analysis and synthesis of extant and apposite authoritative literature. In addition, to strengthen the scientific rigor and soundness of this examination, I deploy the three-dimensional social justice theory of Nancy Fraser as a framework. This study is significant in that it provides epistemological insights into abusive supervision in universities. The findings confirm scholarly evidence of the prevalence of acts of abuse in various forms such as sexual harassment, exclusionary decision-making practices, designed and strategic isolation of dissenting voices, and selective promotional practices.</p> </abstract>ARTICLEtruehttps://sciendo.com/article/10.2478/hjbpa-2024-00072024-06-08T00:00:00.000+00:00Impact of Economic Factors on the Process of Population Transition from Labour Activity to Pension in the Republic of Moldovahttps://sciendo.com/article/10.2478/hjbpa-2024-0004<abstract> <title style='display:none'>Abstract</title> <p>The purpose of research is to analyse the impact of population ageing process on labour force market, as well as economic factors on the transition from labour activity to pension in the Republic of Moldova. The change in the structure of labour force to wards elder ages, as well as interruption of active economic activity and retirement is one of the factors in economic growth slowdown, which is conditioned by a reduction of labour force reproduction and its growth. In this situation, in order to mitigate the negative consequences of labour force deficit, it is necessary to take effective measures to increase labour productivity not only to ensure economic growth, but also to ensure the welfare of the country’s population and meet the necessities of an increased share of the population-dependents (both the elderly population and children under 15). Taking into account the relevance of the above-mentioned problem, the analysis of the relationship between economic factors and the transition from labour activity to pension in the conditions of demographic ageing was carried out, including the evaluation of the role of economic factors in making a decision to exit from the labour market to pension. In this context, the comparative quantitative and qualitative analysis of tendencies in the economically active and employed population was carried out, including pre- and pension ages and the phenomenon of precarious employment, the demographic coefficient of dependence on old age, the dependence of pension from the income level, and the financial stability of the Social Insurance Budget. The proposals to improve the effectiveness of government policies in regulation and harmonization the transition from the labour market to pension, including the continuation of active economic activity was elaborated in order to reduce the negative consequences connected with the process of population ageing and to ensure the stability of labour market development. The article is developed in the framework of the research Subprogramme “The demographic transition in the Republic of Moldova: particularities, socioeconomic implications and demographic resilience straightening” (2024-2027).</p> </abstract>ARTICLEtruehttps://sciendo.com/article/10.2478/hjbpa-2024-00042024-06-08T00:00:00.000+00:00Analyzing The Impact of Ai-Generated Email Marketing Content on Email Deliverability in Spam Folder Placementhttps://sciendo.com/article/10.2478/hjbpa-2024-0006<abstract> <title style='display:none'>Abstract</title> <p>This study investigated the impact of AI-generated email content on email marketing deliverability, specifically its placement in spam folders. A controlled experiment was conducted with 450 participants who received AI-generated emails sent from different domains using plain text content and clear subject lines. The emails were analyzed for placement in inboxes or spam folders based on participant responses. The results revealed no significant impact of AI-generated content on email deliverability, regardless of the sender's domain or the recipient's email provider. All emails consistently reached primary inboxes, suggesting that the applied precautions (plain text, clear subject lines, and avoidance of suspicious elements) mitigated any potential spam triggers. This study shows AI-generated email content can be deliverable and personalized, challenging concerns about spam placement. Marketers can use AI to craft engaging emails that land in inboxes, not spam folders. This finding also aligns with SEO trends, where AI content isn't automatically penalized.</p> </abstract>ARTICLEtruehttps://sciendo.com/article/10.2478/hjbpa-2024-00062024-06-08T00:00:00.000+00:00How Does Digital Transformation Affect Green Supply Chain Efficiency?https://sciendo.com/article/10.2478/hjbpa-2024-0010<abstract> <title style='display:none'>Abstract</title> <p>Digital transformation is one of the prominent phenomena of the century, and it has many effects on the economy, society, and environment. Digital transformation means using new technologies that lead to increased efficiency, creativity and innovation and can solve environmental challenges, such as reducing air, water and soil pollution, saving natural resources, protecting biodiversity and solving greenhouse effect reduction. Slow Green performance is an index that measures the degree of adherence of businesses to environmental activities and preserves resources for future generations. Organizations and companies are trying to move their production activities towards green production. Advertising activities are also organized through green marketing and combined green marketing. Given the importance of green performance, this article explains what aspects of the green supply chain are affected by digital transformation. This article is based on articles collected from the reliable hub research site and interviews with several experts in digital and green management. The present article, which is qualitative, cites numerous articles and the qualitative analysis method with MAXQDA software and explains how digital transformation makes the green supply chain more efficient. The results showed that digital transformation has the greatest impact on green production, followed by green materials and green consumption.</p> </abstract>ARTICLEtruehttps://sciendo.com/article/10.2478/hjbpa-2024-00102024-06-08T00:00:00.000+00:00Exploring Ethics in South African Municipal Procurement: Professionalism, Compliance, and Ethical Dimensions Interfacehttps://sciendo.com/article/10.2478/hjbpa-2024-0005<abstract> <title style='display:none'>Abstract</title> <p>The local government is close to the people who thus, heavily rely on it for basic needs, a legislative imperative enshrined in the supreme law of the Republic of South Africa, the Constitution of 1996. Its purpose is to supply goods and services and encourage the participation of citizens in the realisation of policy objectives. This paper is one-third of a three-series composition sought through a conceptual and theoretical perspective to interrogate the ethical dimensions in which the public service exists within the interface of professionalism and compliance with municipal procurement processes and procedures. While the local sphere of government is crucial in the democratization and intensification of mass participation, there has been a rise in incidents of corruption and fraud, fruitless and wasteful expenditure, and the misuse and misdirection of funds, which gradually erode public trust. This paper employed an interpretivism paradigm and a qualitative approach, and it relied on secondary data The paper found that the erosion of public trust leads to citizens violently protesting, demanding better service delivery and that service delivery is likely to decline when funds are misappropriated since municipalities rely on the procurement of goods and services to initiate public service delivery. Furthermore, the paper found while South Africa has sound, comprehensive and clear legislative policy frameworks that regulate public procurement; implementation remains a challenge.</p> </abstract>ARTICLEtruehttps://sciendo.com/article/10.2478/hjbpa-2024-00052024-06-08T00:00:00.000+00:00Understanding Trends in Green Accounting Studies: A Bibliometrics Analysishttps://sciendo.com/article/10.2478/hjbpa-2024-0008<abstract> <title style='display:none'>Abstract</title> <p>The concept of sustainable business, which emerges as one of the consequences of environmental degradation, is currently a significant focus for many entities. Having the ability to incorporate business costs with environmental sustainability within an accounting system becomes a distinct advantage for companies. The term for this concept is referred to as "green accounting". This article aims to explore and map research related to Green Accounting using bibliometric methods, covering the observation period from 1976 to 2023. Data were sourced from the Scopus database using keywords "green accounting" and "environment* accounting". The Scopus search yielded a total of 421 articles or documents discussing Green Accounting. The employed method was bibliometric analysis, utilizing R-Studio Biblioshiny and Vos Viewer software. The results of this mapping indicate a progressive increase in publication volume over time, particularly within the last two decades. The majority of publication sources stem from the Social and Environmental Accountability Journal and are predominantly authored by individuals from the United Kingdom and the United States. The primary trending topics in green accounting research revolve around the central theme of environmental accounting, which is presently undergoing evolution and generating several other new topics.</p> </abstract>ARTICLEtruehttps://sciendo.com/article/10.2478/hjbpa-2024-00082024-06-08T00:00:00.000+00:00Securing Tomorrow: Synergizing Change Management and Cybersecurity in the Digital Erahttps://sciendo.com/article/10.2478/hjbpa-2024-0001<abstract> <title style='display:none'>Abstract</title> <p>In the rapidly evolving business environment of 2024, organizational change management (OCM) leaders face unprecedented challenges driven by technological advancements, digital transformation, the integration of remote work, and a heightened focus on sustainability. This study examines the efficacy of traditional OCM models in addressing these modern complexities. Through a qualitative methodology employing an extensive literature review, the research identifies vital issues such as resistance to change, digital transformation imperatives, the shift to remote and hybrid work models, and the imperative for sustainable and ethical business practices. The study posits that while classical OCM frameworks offer foundational insights, there is a pressing need for more adaptive, inclusive, and flexible approaches to navigate the nuanced demands of the contemporary and future business landscape. Expected findings suggest the integration of agile methodologies, technology adoption, and a shift towards a culture of continuous change and employee empowerment as critical strategies for effective change management. These insights aim to guide OCM leaders in developing strategies that address the current challenges but also anticipate the dynamics of future organizational change, thus contributing to the broader discourse on evolving OCM practices in a digital and globally interconnected era.</p> </abstract>ARTICLEtruehttps://sciendo.com/article/10.2478/hjbpa-2024-00012024-06-08T00:00:00.000+00:00Diversity Innovations to Get More African-Americans Interested and Exposed to Fisheries Biology and Fisheries Management Careershttps://sciendo.com/article/10.2478/hjbpa-2024-0009<abstract> <title style='display:none'>Abstract</title> <p>It is no secret that African-American men in the United States face an array of challenges in the workplace, especially in fisheries. According to recent reports, African-Americans are significantly underrepresented in fisheries. This lack of representation is concerning, particularly when considering the potential benefits that African-American men could bring to fisheries. Promoting diversity and inclusion in the sciences is important for a number of reasons. In order to address this issue, it is essential to develop more applied learning, internships, and experiential learning approaches for African-American men in fisheries careers. This paper will outline the potential value of such approaches for African-American men in fisheries careers.</p> </abstract>ARTICLEtruehttps://sciendo.com/article/10.2478/hjbpa-2024-00092024-06-08T00:00:00.000+00:00Predicting Talent: Interaction between Potential, Competencies, and Biashttps://sciendo.com/article/10.2478/hjbpa-2024-0002<abstract> <title style='display:none'>Abstract</title> <p>The psychological attributes associated with both psychological potential and managerial competence are regarded as valuable assets for any company. Consequently, it is in the best interest of companies to actively search for the most potential candidates and develop their competencies. Organizations expend substantial resources to assess the potential of prospective employees during the recruitment process. This research aims to evaluate the extent to which employees' potential can predict their competencies. We assessed candidates' potential using self-report scales measuring grit and a growth mindset, while competencies in achieving results and managing change were evaluated through the assessment center method. The data was collected from 155 civil servants employed by the Makassar City Government. The findings reveal that potential does not significantly influence employees' competencies, whether it be Grit for results orientation or Growth mindset for change management competence. After conducting correlation tests between grit and growth mindset to social desirability bias, we found varied results with Grit (r= 0.1718, p = 0.03248) and growth mindset (r=0.0703, p-value = 0.3847), suggesting diverse correlations between the investigated variables. In light of these results, we recommend a reevaluation of the practice of relying on potential as a predictor of competence.</p> </abstract>ARTICLEtruehttps://sciendo.com/article/10.2478/hjbpa-2024-00022024-06-08T00:00:00.000+00:00Experiences of Mathematics Primary School Departmental Heads: Pertinent Challenges and Lessons Learnthttps://sciendo.com/article/10.2478/hjbpa-2024-0003<abstract> <title style='display:none'>Abstract</title> <p>There has been a shift in the professional management of schools which is gradually inclining towards performance-based management. This shift has put emphasis on managing schools to achieve higher learner performance and has put pressure on Departmental Heads (DHs) and teachers to improve outcomes especially in the mathematics subject. The main aim of the study is to explore a myriad of pertinent challenges experienced by DHs in managing mathematics in primary schools. In examining the phenomenon, we deployed an exploratory qualitative research approach. In collecting data, the researchers used the semi-structured interviews to interview [teachers, DHs, the curriculum advisor, principals]. The study was underpinned by the Deming quality management theory. The study provided insights in the myriad challenges and impediments in managing mathematics in primary schools by the heads of departments. The study results include the following: Problems with interpersonal stakeholder relations, lack of disciplinary expertise and specialization, teacher absenteeism and implications, work overload of mathematics heads of department, insufficient support from the educational and local school authority and insubordination, dereliction, and non-cooperation of teachers. This paper is significant because it adds novel insights in the epistemology of the management of mathematics in primary schools.</p> </abstract>ARTICLEtruehttps://sciendo.com/article/10.2478/hjbpa-2024-00032024-06-08T00:00:00.000+00:00The Challenges of Small, Medium and Micro Enterprises in Engineering: South Africahttps://sciendo.com/article/10.2478/hjbpa-2023-0013<abstract> <title style='display:none'>Abstract</title> <p>The small, medium and micro enterprise sector is an economic engine for many countries. Realizing the potential of small, medium, and micro enterprises, the government of the Republic of South Africa has put a burden on itself to create 90% of jobs through small, medium, and micro enterprises through the implementation of the 2030 National Development Plan. Despite these initiatives, the failure rate of these enterprises in South Africa is still high and continues to increase. This research aims to investigate the challenges of small, medium and micro enterprises that operate in the formal economy, with the focus narrowed down to small, medium and micro enterprises that provide engineering services to engineering-intensive firms in the public and private sectors in South Africa. The target is a sample of member companies of Consulting Engineers South Africa, as well as random engineering service firms that render similar services. In general, engineering services’ small, medium and micro enterprises mainly depend on owners’ limited capital, which limits growth initiatives. Moreover, the absence of adequate resources, business facilities and specialised equipment puts small, medium and micro enterprises at a competitive disadvantage and, therefore, causes stagnation. Government’s initiatives are not well publicised and, therefore, small, medium and micro enterprises are not well informed to capitalise on such initiatives.</p> </abstract>ARTICLEtruehttps://sciendo.com/article/10.2478/hjbpa-2023-00132023-12-14T00:00:00.000+00:00A Differential Effect of Research Teaching Innovation on Dissertation Completion Rate and Pass Mark at TGSLhttps://sciendo.com/article/10.2478/hjbpa-2023-0016<abstract> <title style='display:none'>Abstract</title> <p>This research examines the differential effect of research-writing teaching innovation on proposal and dissertation completion rates at the Turfloop Graduate School of Leadership (TGSL). The method combined a review with a longitudinal quantitative secondary data design. The data on proposal and dissertation completion rates were compared using a t-test statistics. Findings show that at an alpha level of 0.05, a significant difference (at P&lt;0.05) exists in the proposal and dissertation completion rates between the pre-innovation teaching period and within the innovation teaching period – with improved completion rate occurring during the teaching innovation period. Results also depict a mean difference in research methodology pass marks (albeit insignificance). Based on the findings, the paper contributes by developing an agency-based inclusive framework for teaching dissertation research writing. This framework provides an agenda for further research on teacher and student agency, and hence inclusive teaching of academic writing.</p> </abstract>ARTICLEtruehttps://sciendo.com/article/10.2478/hjbpa-2023-00162023-12-14T00:00:00.000+00:00Corporate Sustainability Through the Presence of Women in Boards: Empirical Evidence from Developing Economyhttps://sciendo.com/article/10.2478/hjbpa-2023-0017<abstract> <title style='display:none'>Abstract</title> <p>The purpose of this study is to address the emerging concept of women on boards as a solution to breaking gender barriers in boardrooms and its influence on sustainability reporting in Sri Lankan companies. The study aims to explore the relationship between the representation of women on boards and sustainability reporting, while also investigating the potential role of gender diversity in promoting sustainability in social, economic, and environmental spheres. The research adopts a comparative approach to examine the degree of women on boards and the level of sustainability reporting in Sri Lanka. The study utilizes the resource dependency theory, contingency theory, and agency theory as theoretical frameworks to analyze the association between women directors on boards and sustainability performance. Archival data from the highest market capitalization companies during the period of 2016 to 2019 is collected from audited annual financial statements. The study reveals a significant positive relationship between the presence of women on boards and sustainability reporting in Sri Lanka. It addresses the empirical and contextual gaps in this area, providing valuable insights into the positive impact of gender diversity on corporate sustainability practices in the Sri Lankan context. The research emphasizes the pragmatic solution of including women’s voices in the boardroom to foster gender diversity and create an interest in sustainability, which is an emerging trend in the country. Overall, this study adds valuable knowledge to the fields of corporate governance, gender diversity, and sustainability reporting.</p> </abstract>ARTICLEtruehttps://sciendo.com/article/10.2478/hjbpa-2023-00172023-12-14T00:00:00.000+00:00Telemedicine Cybersecurity Protection in Reproductive Healthcarehttps://sciendo.com/article/10.2478/hjbpa-2023-0012<abstract> <title style='display:none'>Abstract</title> <p>Telemedicine and telehealth have emerged as transformative forces in modern healthcare, reshaping the landscape of reproductive health for both women and men. These technologies have ushered in a new era of healthcare delivery, offering innovative solutions that enhance access, convenience, and quality of care in reproductive health. This article explores the profound impact of telehealth and telemedicine on reproductive healthcare and underscores the critical importance of cybersecurity in safeguarding the integrity of these services.</p> </abstract>ARTICLEtruehttps://sciendo.com/article/10.2478/hjbpa-2023-00122023-12-14T00:00:00.000+00:00Using ICT Tools and Technological Applications in this Era of the COVID-19 Pandemic to Facilitate Learninghttps://sciendo.com/article/10.2478/hjbpa-2023-0019<abstract> <title style='display:none'>Abstract</title> <p>The globe is shaken by the abrupt emergence of the deadly Coronavirus Disease 2019 (COVID-19) pandemic. The global education system has been put to the test by this circumstance, which compelled educators to quickly adopt Information &amp; Communication Technology (ICT) tools and technologies to support instruction. Although, great attempts are made by scholars to study the implications of Coronavirus Disease 2019 on the higher education curricular, there is dearth of previous studies regarding the impact of Information &amp; Communication Technology tools and technological applications to foster learning amid Coronavirus Disease 2019 outbreak. This exploratory study therefore uses a meta-synthesis approach and visited relevant literatures as lens to primarily examine the need to use Information &amp; Communication Technology tools and technology applications to enhance learning in the Coronavirus Disease 2019 age. The research also shed some insight on the difficulties involved with employing Information &amp; Communication Technology tools and technical applications to aid learning in times of pandemic and catastrophes, and it offers potential answers to educational institutions on how to handle these complications. The study’s findings suggest that Information &amp; Communication Technology tools and technologies are the magic bullet for optimizing learning in times of disaster like the Coronavirus Disease 2019 pandemic. The study also shows that by overcoming some technical and financial obstacles like high cost of technology devices, electricity problems, lack of expertise, etc., the lessons learnt from the abrupt and compulsory adoption of Information &amp; Communication Technology tools and technologies to lessen the negative effects of the disaster on learning amid Coronavirus Disease 2019 global emergency will help create new opportunities for the use of blended learning approaches to meet the needs of the Coronavirus Disease 2019 disruption and future learning deliveries.</p> </abstract>ARTICLEtruehttps://sciendo.com/article/10.2478/hjbpa-2023-00192023-12-14T00:00:00.000+00:00The Role of Digital Finance, Financial Literacy, and Lifestyle on Financial Behaviourhttps://sciendo.com/article/10.2478/hjbpa-2023-0018<abstract> <title style='display:none'>Abstract</title> <p>The development of technology and information provides convenience and many choices in making financial decisions. Many new and diverse financial products require people to have a better understanding of the process of using them. This is supported by financial literacy and an understanding of managing finances to avoid bad financial decisions. Technology adoption also leads to a rigorous lifestyle that makes them use digital services as a quick and useful tool for their activities. This study aims to examine the role of digital finance, financial literacy, and lifestyle on student’s financial behavior. This study used descriptive and verification method with a quantitative approach. The primary data was collected through questionnaires from student respondents in Bandung, West Java, Indonesia. The results of this study indicate that partially the use of digital finance has a insignificant effect on financial behaviour, but financial literacy and lifestyle has a positive significant effect on financial behaviour. Simultaneously digital finance, financial literacy, and lifestyle have a significant effect on students’ financial behavior. The study showed that the use of digital finance is only for transaction benefit not for behavioral change. It is expected to create awareness of their investment products and develop their application into more secure products in changing financial behavior.</p> </abstract>ARTICLEtruehttps://sciendo.com/article/10.2478/hjbpa-2023-00182023-12-14T00:00:00.000+00:00Investment Decision-Making Behavior in the Era of Covid-19: An Analysis on the Basis of Mental Accounting, Loss Aversion Bias, and Risk Tolerancehttps://sciendo.com/article/10.2478/hjbpa-2023-0014<abstract> <title style='display:none'>Abstract</title> <p>The era of Covid-19 is a condition that illustrates the uncertainty of national and world economic conditions, which encourages individuals to be able to manage their economy and finances. Therefore, this research aims to explain whether mental accounting, loss aversion bias, as well as risk tolerance can affect investment decision-making in the Covid-19 situation from the point of view of behavioral finance theory. The results of research using SEM PLS analysis show that Mental Accounting, Loss Aversion Bias, as well as Risk Tolerance, have an effect on investment decision-making. Based on behavioral finance theory, the results of the study illustrate that in the Covid 19 pandemic situation, individuals will generally respond to information received as a basis for making decisions by paying attention to the level of risk and optimizing the rate of return from the investment made.</p> </abstract>ARTICLEtruehttps://sciendo.com/article/10.2478/hjbpa-2023-00142023-12-14T00:00:00.000+00:00Multiple Streams Approach and Punctuated Equilibrium Theory: Compared and Contrastedhttps://sciendo.com/article/10.2478/hjbpa-2023-0020<abstract> <title style='display:none'>Abstract</title> <p>Kingdon’s Multiple Streams Approach (MSA) and Jones and Baumgartner’s Punctuated Equilibrium Theory (PET) are public policy frameworks that have existed for many years. Given their long-term popularity, it is important for readers to have a strong working knowledge on how said frameworks function, and be able to compare and contrast them. It has also been put forth that PET only serves as an updated version of MSA, but this paper argues that said assertion is inaccurate, as PET is a useful framework in its own right. By inspecting this paper, readers will learn about MSA, PET, how they are similar and different, how they can be operationalized or used in real life circumstances, how they have been tested, and it is ultimately concluded that PET is not just a reworking of MSA.</p> </abstract>ARTICLEtruehttps://sciendo.com/article/10.2478/hjbpa-2023-00202023-12-14T00:00:00.000+00:00Green Transition and the Business Sector in the European Union and Romaniahttps://sciendo.com/article/10.2478/hjbpa-2023-0015<abstract> <title style='display:none'>Abstract</title> <p>Increasingly obvious over the last two decades, human society and the economies of all the countries in the world faced and continue to face increasingly accelerated, amplified, diverse and divergent economic, social, political and technological trends and developments, among which three so-called megatrends stand out for intensity and persistence: digitization and automation of production, greening of economies and global economic power shifts. Considering such issues, the paper focuses on a brief analysis of how the green transition affects the business sector (enterprises) in the EU countries, with a focus on Romania - an EU member state that registers a relatively low level of penetration of the circular economy. Indicators of the green economy and eco-innovation and referring to the economic dimension of the circular economy, were used for the analysis. The results show that the EU27 economies generally are leaders in most of the aspects concerning the greening of economies and their business sectors, but Romania reveal certain relative delays of the local business sector in moving towards production and business development methods characteristic of the ecological economy.</p> </abstract>ARTICLEtruehttps://sciendo.com/article/10.2478/hjbpa-2023-00152023-12-14T00:00:00.000+00:00Development of Sustainability Balanced Scorecard: A Case Study from Apparel Industry Sri Lankahttps://sciendo.com/article/10.2478/hjbpa-2023-0003<abstract> <title style='display:none'>Abstract</title> <p>This study aims to determine the obstacles the Sri Lankan apparel manufacturing industry faces when implementing sustainable practices and develop a Sustainability Balanced Scorecard to address those obstacles. The apparel export industry is one of Sri Lanka’s most significant contributors to the country’s overall economy. The multiple case study method was employed in conjunction with a qualitative approach in this study. This study also used data triangulation, which comprised both primary and secondary data from interviews and observations. Secondary information was gathered from annual reports and other documents. The population of this study is the apparel export industry and selected three apparel companies as the sample and interviewed nine managers from these companies. The interviewed data were transcribed into the transcript and analyzed through narrative analysis. By considering all the practices in three companies, this research constructed a sustainability balanced scorecard which can be used for other companies to build up their sustainability practices. The main issues identified in this research can be summarized as follows, Manual system of data entering and performance evaluation, there is no sufficient Hazardous Waste Management and disposal facilities in the country, Financial constraints prevent best-in-class equipment and procedures from being implemented. Sri Lanka has no solid waste recycling facilities for its primary waste type, fabric waste. As a final point, this research can be concluded that the regulators and policymakers can use the constructed sustainability balanced scorecard for the policy development on sustainability practices.</p> </abstract>ARTICLEtruehttps://sciendo.com/article/10.2478/hjbpa-2023-00032023-06-23T00:00:00.000+00:00en-us-1