Explore publications.

Despite extensive legislations and child protection policies, Child Sexual Abuse (CSA) remains a persistent problem across South African rural communities. CSA remains a challenging issue globally with evidence of emotional and psychological impacts on victims, families and professionals assigned to respond to these incidents. This paper aims to examine institutional and  systemic barriers to preventing CSA in rural areas, with focus on low reporting and effective response to CSA cases focusing on Community Policing Forum (CPF), police officers and social workers. Guided by Social Cognitive Theory (SCT) the study adopted qualitative research approach to explore participants’ experiences of CSA investigation processes. Twenty-four participants: 5 CPF members, 15 police officers and 4 social workers were purposively selected. Data was collected through one-on-one semi structured interviews and analysed using Thematic Analysis (TA) informed by Braun and Clarke’s six phase approach. Three interrelated themes emerged: 1) insufficient knowledge, 2) Motivational fatigue, and 3) Dysfunctional institutional systems. Findings in this study revealed that failure to effectively respond to CSA emerges from inadequate facilities, individual capability and motivational fatigue. The study recommends clearly defined stakeholders’ roles, training, institutional support, and community-based prevention and awareness programmes. Furthermore, the study  recommends sustained intersectoral and multidisciplinary collaboration to address and eradicate barriers to CSA investigations through community-based programmes. Sustainable prevention method that can promote awareness, motivation, and effective collaboration to prevent, detect and diminish CSA are also essential to improve institutional accountability and ensure effective response to CSA in rural areas.

The current developments of geopolitical rivalry, pandemic disruptions, and techno-nationalism have led to a fundamental reconfiguration of the global economic order, creating strategic imperatives for the multinational enterprises (MNEs) that go beyond the traditional internationalization theory. This paper aims to contribute to the literature with a systematic review of the adaptation process of MNEs in the time of geopolitical fragmentation and deglobalization. We used PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) methodology to screen 200 initial records from Web of Science, Scopus, ScienceDirect, and JSTOR databases, resulting in 47 peer-reviewed articles, mostly published in the last eight years (2018–2026), and a few seminal articles from the past 30 years of international business studies. The analysis of our themes indicates that there are six main strategic response clusters: (1) reconfiguration of the supply chain, including reshoring, nearshoring, and friend-shoring; (2) geopolitical risk management via real options and diversification; (3) a renewed focus on regionalization over global integration; (4) digitalization as a strategic buffer; (5) nonmarket strategies, such as political adaptation and lobbying; and (6) de-internationalization, including staged divestment. We combine these themes into an integrative conceptual framework by integrating the EDGES themes (Economic Systems, Digital Disruptions, Geopolitical Fracture, Environmental Sustainability, and Socio-Cultural Ideology) with firm-level dynamic capability responses and performance outcomes. We find certain gaps that are of critical importance: lack of micro-level empirical evidence, lack of MNE perspectives from the emerging markets, and limited integration of artificial intelligence and geopolitics. The review contributes to the international business theory and provides practical guidelines for the management of MNEs in an increasingly fragmented world economy.

Section 24 of the Constitution of the Republic of South Africa guarantees everyone the right to an environment that is not harmful to health or well-being. It further requires the state to take reasonable measures to prevent environmental degradation, protect natural resources, and promote sustainable development. Despite this constitutional commitment, South Africa continues to experience increasing climate risks and environmental challenges. Small businesses, particularly those operating in informal and urban settings, are both contributors to and affected by these challenges. Their activities may contribute to environmental harm through poor waste management, inefficient energy use, and limited access to sustainable practices. At the same time, they remain vulnerable to climate impacts such as flooding, water shortages, and extreme weather events. This study examines how weaknesses in climate policy implementation undermine the practical realization of environmental rights under section 24. Using qualitative doctrinal and policy analysis, the study evaluates constitutional provisions, environmental legislation, climate policies, and governance frameworks. Literature reveal that South Africa has developed strong legal and policy frameworks, but implementation remains limited by weak enforcement, fragmented governance, inadequate institutional capacity, and poor coordination across government spheres. These challenges create a gap between constitutional commitments and the lived environmental realities of vulnerable communities and small businesses. Moreover, with appropriate support, these enterprises can adopt sustainable practices, improve resilience, and contribute to broader climate objectives. The study concludes that environmental rights under section 24 cannot be fully achieved through legislation alone. Effective implementation requires stronger accountability, coordinated governance, and practical support mechanisms. It recommends integrating small businesses into climate planning, improving access to climate education and green technologies, and providing incentives for sustainable practices. These measures can strengthen climate resilience, reduce environmental harm, and ensure that the constitutional right to a healthy environment is realized in practice.

Street food plays a vital role in the informal economies of many African countries, especially South Africa. However, evidence suggests that this food poses significant public health risks due to being prepared and sold under unsanitary conditions. This paper explored food safety challenges for street food vendors in Tshilamba, a rural township in Limpopo, South Africa, within the broader Southern African Development Community (SADC) context. This paper used a triangulated method to collect data from primary and secondary sources. It collected primary data from 23 street vendors and insights from 4 key stakeholders. The results indicate that over 80% of street food vendors work in informal, high-traffic areas such as bus terminals and marketplaces that often lack basic sanitation and infrastructure. This situation reflects comparable challenges faced by countries within the SADC region, such as Kenya, Malawi, Mozambique, Zambia and Zimbabwe. In these contexts, vendors operating under analogous conditions are often subjected to eviction because of non-compliance with food safety regulations. Despite existing initiatives, food control programs throughout various regions of Africa continue to exhibit significant weaknesses and require substantial reform. Thus, the paper recommended the incorporation of informal food vendors into established food safety frameworks, the enhancement of regulatory oversight, and the allocation of resources towards the development of infrastructure that facilitates hygienic food vending practices. These actions are vital for improving public health and supporting informal livelihoods.

Maintaining adequate liquidity while preserving profitability remains a central challenge for commercial banks because liquid assets strengthen resilience but typically generate lower returns than loans and other earning assets. This study investigates the effect of liquidity on the profitability of U.S. commercial banks using 8,000 quarterly bank observations for 2010–2024. Profitability is measured by return on assets (ROA), with return on equity (ROE) used for robustness, while liquidity, capital adequacy, the loan-to-asset ratio, and bank size are modeled as explanatory variables. Pooled OLS, fixed-effects, and random-effects estimators are compared, and diagnostic tests support a two-way fixed-effects model with standard errors clustered by bank and quarter. The preferred estimates show that a one-percentage-point increase in the liquidity ratio reduces annualized ROA by 0.0183 percentage points (SE = 0.0031; p < 0.001). A one-standard-deviation rise in liquidity, equal to 5.52 percentage points, lowers ROA by approximately 0.101 percentage points, representing 9.2% of the sample mean ROA of 1.097%. Capital adequacy increases ROA by 0.0530 percentage points, and the loan-to-asset ratio increases it by 0.0148 percentage points, both at p < 0.001, whereas bank size is insignificant (β = 0.1008; p = 0.352). The ROE robustness model also yields a negative liquidity coefficient of −0.1074 (p < 0.001). The findings confirm a measurable liquidity–profitability trade-off and support risk-sensitive liquidity regulation that protects financial stability without encouraging persistently excessive holdings of low-yield liquid assets.

This study examines whether risk asset exposure affects the financial performance of commercial banks in Cameroon, a bank-dominated economy of the Central African Economic and Monetary Community (CEMAC). Risk asset exposure is measured by lending intensity (the loan-to-deposit ratio) and credit expansion (annual loan growth), and performance by return on assets (ROA). The data form a balanced panel of ten commercial banks over 2014–2024, compiled from the prudential reporting system of the Central African Banking Commission (COBAC) as published by Cameroon's National Economic and Financial Committee. Bank fixed-effects regressions with bank-clustered standard errors are complemented by a wild-cluster bootstrap suited to few clusters, Driscoll–Kraay standard errors, lagged regressors, panel Granger non-causality tests and a within–between (Mundlak) decomposition that separates changes in a bank's own exposure from persistent differences between banks. The main findings are that (i) neither lending intensity nor credit expansion is significantly associated with profitability in any specification (bootstrap p = 0.81 and 0.30), and the confidence intervals exclude effects larger than about one percentage point of ROA; (ii) lending intensity is unrelated to profitability both within banks over time and between banks (between-effect bootstrap p = 0.88); and (iii) the COVID-19 years of 2020–2021 were associated with ROA about 0.70 percentage points lower (bootstrap p = 0.009). The results indicate a limited role for lending exposure, while significant bank fixed effects and the COVID-19 coefficient point to persistent bank heterogeneity and common systemic shocks. Because the sample comprises ten banks under a single regulator, the findings should be interpreted with caution.

Monitoring and Evaluation (M&E) are fundamental processes that provide administrators, policymakers, and stakeholders with methods for learning from experience and improving implementation through the reallocation of resources. However, the success of these interventions depends heavily on effective project monitoring and evaluation (M&E) practices. This study therefore examined the effect of project monitoring and evaluation practices on the success of the rural school feeding program in Rutsiro District, Rwanda. The specific objectives were to determine the effect of an M&E baseline survey on the success of the rural school feeding program in Rutsiro District; analyze the effect of M&E planning on program success; assess the effect of M&E data management on program success; and evaluate the effect of M&E stakeholder involvement on program success. The study adopted both the Theory of Change and Utilization-Focused Evaluation. It used descriptive and correlational research designs and adopted a census approach involving 103 respondents, including 89 teachers, 10 staff members, two representatives of school feeding committees at the school level, and two SEIs. Data were collected through questionnaires, interviews, and document reviews. A pilot test was conducted with 10 respondents to determine the instrument's ability to produce consistent results over time. Data were analyzed using descriptive and inferential statistics, including correlation and regression analyses. The findings revealed that all M&E components (baseline survey, planning, data management, and stakeholder involvement) had a strong and significant positive influence on program success. Respondents showed high levels of agreement, indicating that effective M&E practices improve decision-making, resource allocation, accountability, and overall program performance. The study concluded that well-implemented M&E systems are essential for enhancing the effectiveness, sustainability, and impact of rural school feeding programs. Based on these findings, the study recommends strengthening baseline surveys, improving M&E planning frameworks, enhancing data management systems, promoting active stakeholder involvement, and ensuring adequate resource allocation to support long-term program success.

Research Originality: This study investigates the relationship between inventory management and profitability within the textiles industry in Bangladesh, emphasizing the key factors that significantly enhance the industry's profitability. Research Objectives: This analysis investigates how various factors, including total assets, total equity, total revenue, share capital, retained earnings, finished items, work in progress, and raw materials, impact profit after tax (PAT). Research Methods: The data spans from 2011 to 2023 and encompasses 46 textile companies listed on the Dhaka Stock Exchange (DSE). To conduct this study, different models like Pooled Ordinary Least Square (POLS), Second Stage Least Square (2SLS), Generalized Method of Moments (GMM) are utilized. Empirical Results: Through the application of techniques including Pooled Ordinary Least Squares (POLS), Two-Stage Least Squares (2SLS), and the Generalized Method of Moments (GMM), we have established that total assets exhibit a significant negative correlation with PAT in both the POLS and 2SLS models. On the other hand, there is a notable positive correlation between total revenue and retained earnings on PAT across all 2SLS, POLS, and GMM models. The share capital shows a negative correlation with PAT in all three models: 2SLS, POLS, and GMM. The main independent variable, which is our fundamental focus, shows that finished goods have a positive correlation with PAT; however, this correlation lacks significance. The raw materials exhibited a negative correlation with PAT, and this relationship is significant. The correlation between Packing Materials and PAT is notably positive. This study highlights the importance of strategies that could facilitate sustainable growth in the textile industry.

The study was directed by the following specific objectives: (i) to examine the impact of the result-based approach on the performance of the National Agriculture Insurance Scheme, and (ii) to analyze the effect of the participatory approach on the performance of the scheme, and (iii) to investigate the role of the reflexive approach in enhancing the program’s outcomes. The theoretical framework drew on decision-making theory, agricultural insurance theory, and contingency theory. The target group for this study comprises roughly 1,463 people. From this group, a stratified sampling technique was been employed to select 313 respondents. Information for the research obtained via questionnaires, interviews, and document analysis, including monthly district reports. The instruments were pilot-tested, resulting in a Cronbach’s alpha of 0.94, which confirms strong reliability. Data analysis involved descriptive and inferential statistics, specifically correlation and regression at a 0.05 significance level, with the assistance of SPSS Version 28. Ethical standards was upheld by securing informed consent from participants and ensuring the confidentiality of all responses.

This paper aims to develop a conceptual and measurement framework for assessing environmental, social and governance (ESG) disclosure quality in Nigerian banks. It also aims to demonstrate how ESG disclosure quality can be distinguished from ESG disclosure quantity, ESG performance, ESG practices, ESG ratings and sustainability reporting. We employed a conceptual review and framework development approach by synthesising stakeholder theory, institutional theory, Nigerian sustainable banking regulation, international sustainability reporting standards and related banking literature. The materials analysed include the CBN Sustainable Banking Principles, SEC Sustainable Financial Principles, NGX Sustainability Disclosure Guidelines, Nigeria’s IFRS Sustainability Disclosure Standards adoption roadmap, IFRS S1/S2, GRI, TCFD, PCAF, the Basel Core Principles for Effective Banking Supervision and literature on ESG disclosure, banking risk, financial stability and disclosure quality. The main findings of the study demonstrate that: (i) ESG disclosure quality is a distinct construct; and (ii) bank ESG disclosure quality should be assessed across environmental, social and governance dimensions. The paper proposes the ESG Disclosure Quality Index framework which provides a graded 0–5 scoring scale and three empirical model specifications for future panel data studies. The framework provides a basis for assessing ESG disclosure quality and examining its relationship with bank-level outcomes in Nigeria and comparable emerging market banking systems.               

Studies on the impact of digitalisation on bank credit allocation are relatively scarce. Digital technologies have a significant impact on economic growth, the labour market, commodity and asset prices, and international trade. The recent surge in innovation and digitalisation within the financial sector has brought about tremendous changes in bank business models and credit distribution, significantly affecting economic growth. Digital transformation has led to a new banking business model of collaboration between emerging Fintechs and conventional commercial banks, often called a “partnership model”. Here, the banking system is viewed as the evolutionary outcome of monetary financial institutions, constantly adapting to technological change. This ongoing evolution has determined the pattern of credit allocation, ultimately shaping its effects on economic growth. Drawing upon authoritative primary data and sector-specific lending indicators, this study seeks to advance existing scholarly research regarding the impact of digital transformation on bank credit allocation. The contribution of this research stems from comparing the digital transformation of banking systems in the UK and Denmark and examining how digitalisation has led to divergent trajectories in bank credit allocation. The study explores credit allocation under the digital transformation of banking and its effect on overall economic growth. In this sense, bank credit allocation extends beyond traditional industrial firms to reach various other sectors of the economy. Specifically, this research demonstrates how technological advancements in the banking sector directly impact overall economic performance, drawing on empirical evidence from the UK and DK as selected case studies. Empirical evidence demonstrates that bank lending has prioritised credit for financial market trading and real estate mortgages at the expense of the productive sector. This is particularly evident in the ever-growing volume of lending directed toward already existing assets. The prevalence of non-productive credit effectively illustrates that the banking system is increasingly driving the financialisation of the economy.  

Digital expansion is conceived as a firm-level consequence after adoption, capturing both the breadth and depth of digital tools usage in operational and customer-facing business operations. The study investigates five readiness dimensions based on survey data of 388 small firms: capital adequacy, technological infrastructure, digital literacy, preference adaptation, and marketing investment. The results suggest that capital adequacy and digital literacy are positively and significantly related to digital expansion whereas technological infrastructure, preference adaptation and marketing investment are not statistically significant in the estimated model. Coefficient-comparison tests also imply that the important internal readiness variables are more strongly related to digital expansion than the market-oriented readiness variables.  This study contributes to the literature on digital transformation in small firms by showing that, in a resource-constrained emerging-economy environment, internal financial and capability-related conditions are more strongly associated with digital expansion than market-facing readiness. The results have substantial implications for Bangladesh suggesting that digital financial support should be coupled with digital literacy development and targeted capability-building for small companies.

After digital technology started spreading around economies, the hypothesis emerged that smaller but very digitally inclined firms would disrupt existing profitability levels by challenging incumbents’ market power. In this context, the banking sector would be no exception. By testing this hypothesis through a fixed effects model considering quarterly data from 2011 to 2022 for Brazilian banks, we found that from 2016 on there was a change in the behavior of intermediation revenues associated with increased competition in the sector, especially due to the performance of fintechs and digital banks. On the other hand, we observed a reversal of the slope of fee revenues, which became positive, indicating an attempt to compensate for the drop in intermediation revenues, notably an unwanted side effect. The study recommends that policymakers should watch for possible substitution effects while designing banking regulations.

The aim of this study was to determine the adoption level, barriers, and opportunities related to the digital transformation of tax administration in food-processing Small and Medium Enterprises (SMEs) in Harare, Zimbabwe. In particular, the research focused extent of adoption of digital tax systems, challenges faced in using them and how the digitalisation could be used to enhance the level of tax compliance. The research design adopted a quantitative approach involving the use of a structured questionnaire as the data collection method on a sample of 65 randomly selected SMEs. The data was analysed using SPSS with descriptive statistics, correlation and multiple regression analysis. Findings showed that digital tax tools, such as e-filing and e-payment were moderately adopted while significant barriers including poor internet connectivity, high ICT cost, limited digital skills, usability challenges, and system downtimes were identified to have a negative impact on adoption. Although SMEs were aware of the benefits of digital tax systems in terms of efficiency, accuracy, and transparency, the lack of infrastructural and capacity-based factors restricted the adoption of the system. The study recommended that policymakers and Zimbabwe Revenue Authority (ZIMRA) reinforce digital infrastructure, lower the cost of access to technologies, improve the usability of digital platforms, and offer ongoing training in digital skills to facilitate the successful and extensive adoption of digital tax administration systems in Zimbabwe. The research is important as it offers a better understanding of the major barriers and opportunities associated with the adoption of digital tax administration among food-processing SMEs in Zimbabwe adding to the local and regional knowledge of e-tax systems. Practically, the findings inform policymakers and tax authorities on critical areas needing attention, including infrastructural improvement, capacity building, and system reliability to improve SME compliance.

Small, Medium, and Micro Enterprises (SMMEs) play a vital role in economic development by creating jobs, driving innovation, and alleviating poverty. Despite their significance, many SMMEs experience high failure rates due to limited resources, inadequate managerial practices, and insufficient innovation capacity. This study examines the combined effect of transformational leadership and human resource systems in driving innovation within SMMEs. The study is grounded in the Resource-Based View (RBV), which emphasises the importance of internal organisational resources such as leadership capability and human capital development in achieving competitive advantage. A qualitative exploratory research design was adopted within the interpretive paradigm to understand the experiences of SMME owners and managers in the Vhembe District of South Africa. Data were collected through semi-structured interviews with 16 participants across various sectors, including information technology, construction, agriculture, manufacturing, and healthcare. Thematic analysis was used to identify patterns and insights related to leadership practices, human resource development, and innovation activities. The findings indicate that transformational leadership behaviours, particularly intellectual stimulation, inspirational motivation, and individualised consideration, play a significant role in encouraging creative thinking and problem-solving among employees. Furthermore, effective human resource systems, including training, learning orientation, and human capital development, enhance employee skills and facilitate knowledge sharing, which supports innovative practices. The study concludes that the synergy between transformational leadership and strategic human resource systems fosters an environment that promotes product, process, and organisational innovation in SMMEs. These findings provide valuable insights for entrepreneurs and policymakers seeking to strengthen innovation-driven growth and sustainability in the SMME sector.

Tax administrations around the world rely heavily on digital processes for compliance and workflows. This has escalated the need for an effective digital transformation strategy in tax administrations. The study explores the impact of digital technology on efficiency and compliance within South Africa’s tax administration, focusing primarily on the experiences of tax professionals using the South African Revenue Services (SARS) digital platforms. A qualitative research approach was followed, with data obtained from semi-structured interviews and open-ended questionnaires with registered tax practitioners. The qualitative research approach followed a thematic analysis, which revealed benefits including improved information accuracy, quicker response times, and enhanced compliance. The drawbacks of digitalisation include online security concerns and system downtime. The study concludes that while digitalisation offers many benefits, a major contributor to its success and sustainability is the development of digital infrastructure as well as user training.

This study examines the integration of Artificial Intelligence (AI) in supply chain management (SCM) during the transition from Industry 4.0 to Industry 6.0. The focus is on improving operational efficiency, encouraging human-centric collaboration, and promoting sustainability across supply chains. As industries evolve, the integration of AI to improve decision-making and strengthen operational resilience, while upholding sustainable practices, becomes increasingly vital. Following the PRISMA framework, a systematic review was conducted to collect and analyse relevant literature published between 2010 and 2023. A thorough search was performed across multiple databases, including Web of Science, Scopus, IEEE Xplore, Google Scholar, and ScienceDirect. The review involved rigorous eligibility screening and thematic analysis using Atlas-ti software to extract key themes and trends related to AI integration in SCM. The review reveals that AI integration markedly improves SCM by improving demand forecasting, inventory management, and overall decision-making capabilities. As industries shift towards Industry 5.0, a greater emphasis on human-AI collaboration emerges, encouraging improved customisation and innovative problem-solving. However, AI technologies contribute to sustainability by optimising resource utilisation and minimising environmental impacts. Nonetheless, challenges such as cybersecurity vulnerabilities and gaps in workforce skills must be addressed to fully harness AI’s potential. The integration of AI in SCM not only drives operational efficiency and sustainability but also strengthens resilience against disruptions. The insights from this systematic review provide valuable guidance for both academics and practitioners seeking to optimise supply chain operations through AI across the transition from Industry 4.0 to Industry 6.0. The study emphasizes the need for a balanced approach that combines technological advancements with human-centric and sustainable practices.

Immigrant entrepreneurship is a crucial driver of economic growth in host countries since it promotes innovation, creates jobs, and enhances economic dynamism. Immigrant entrepreneurs significantly enhance the local economy of Thulamela Local Municipality, located in the Vhembe District of Limpopo Province, especially within the retail and informal sectors. This study examines the paramount socioeconomic contributions of immigrant entrepreneurs in the Thulamela Local Municipality. The research used a qualitative methodology, employing in-depth interviews and purposeful sampling to collect data from 12 individuals, following a structured interview guide. The data were examined through thematic analysis to discern repeating patterns and lived experiences across instances. The research indicates that immigrant businesses substantially bolster the local economy through job creation, community support, skills enhancement, and economic stimulation. The study advocates for targeted initiatives aimed at formalising and enhancing job creation, potentially via entrepreneurship programs that assist immigrant business proprietors through funding and mentorship. Additionally, it suggests the establishment of a systematic framework or platform to link these enterprises with local projects and non-governmental organisations, thereby augmenting existing community sponsorship and donations, streamlining their philanthropic efforts, and maximising their impact. Policies that prioritise local sourcing and supply chain integration for these firms should be emphasised, potentially through local business directories and procurement preferences, due to their significance in training, skill development, and local economic stimulation.

This study examines the impact of trade openness on human capital formation in Sub-Saharan Africa, distinguishing short-run dynamics from long-run effects. Using panel data for 35 countries from 1996 to 2023, a Panel Autoregressive Distributed Lag model estimated via the Pooled Mean Group approach is applied. The framework incorporates institutional quality, financial development, foreign direct investment, and income levels to capture the broader structural environment. The findings reveal a positive and statistically significant long-run relationship between trade openness and human capital, while short-run effects are mixed and occasionally negative due to adjustment costs. Importantly, the impact of trade openness depends on domestic absorptive capacity. Strong institutions and developed financial systems enhance the translation of external integration into human capital gains by supporting technology diffusion and investment in skills. Overall, trade openness acts as a long-term driver of human capital formation, highlighting the need to align trade policies with institutional, educational, and financial reforms to achieve sustainable and inclusive development.

The widespread adoption of emerging digital technologies including artificial intelligence, big data analytics, and blockchain is transforming Human Resource Management (HRM) by facilitating data-driven and evidence-based decision-making. Within this landscape, the Internet of Things (IoT) has emerged as a key enabler due to its ability to support real-time data collection, connectivity, and system integration. Despite its growing importance, the specific mediating role of IoT in advancing Evidence-Based Human Resource Management (EBHRM) has received limited scholarly attention. This research investigates how IoT contributes to the integration of emerging technologies to improve EBHRM practices and strategic HR functions. Using a comprehensive literature review methodology, the study synthesizes findings from peer-reviewed academic articles, case studies, and industry reports from reputable sources. Results reveal that IoT enhances various HR processes, including workforce monitoring, recruitment, training, and employee engagement, by providing precise, real-time, and predictive insights that underpin objective decision-making. Additionally, IoT supports sustainable HR practices by promoting employee well-being, operational efficiency, and environmental responsibility. The analysis is grounded in the Resource-Based View and the Technology Acceptance Model, which elucidates IoT’s strategic value and adoption factors within HR contexts. While offering significant benefits, challenges related to data privacy, security, skill gaps, and organizational resistance remain. The study concludes that IoT plays a crucial mediating role in implementing EBHRM and provides actionable insights for HR professionals aiming to leverage digital innovations responsibly and strategically.