Explore publications.

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.

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.

Digital leadership has become an essential organizational capability in response to rapid digital transformation and the growing prevalence of remote and hybrid work models. This study systematically reviews 63 peer-reviewed articles following PRISMA guidelines to explore the opportunities and challenges associated with digital leadership in managing remote work. Incorporating perspectives from the fourth industrial revolution and leadership 4.0, the review synthesizes current evidence to highlight how digital leadership influences organizational performance and employee outcomes in geographically dispersed settings. The findings indicate that digital leadership presents significant opportunities, such as increased operational flexibility, access to global talent, enhanced collaboration through digital platforms, and greater productivity when advanced technologies are integrated with trust-based and outcome-focused leadership practices. Additionally, digital leadership is vital for maintaining employee engagement, well-being, and ongoing development by utilising digital communication channels, emotional intelligence, and virtual support mechanisms. Conversely, the review identifies ongoing challenges that hinder effective digital leadership. These include communication barriers, difficulties in fostering trust, digital skill shortages, resistance to technological change, ethical concerns related to data privacy and surveillance, and infrastructural constraints particularly in small and medium-sized enterprises and emerging markets. Excessive monitoring through digital tools can adversely impact morale and psychological safety, emphasizing the need to balance performance management with employee autonomy. Furthermore, the literature highlights the absence of standardized digital leadership competency frameworks and a limited body of empirical research on the role of digital leadership as a moderator or mediator in remote work outcomes. Overall, the study concludes that successful digital leadership requires an integrated approach that combines technological expertise, ethical considerations, and adaptable, people-centered leadership practices to ensure sustainable remote work management in the digital age.

This study explores the challenges and opportunities of infusing artificial intelligence into university business management and accounting education. Although artificial intelligence holds transformative potential for revolutionising business, management and accounting curriculum, its integration is constrained by low digital literacy among educators, ethical concerns, and inadequate institutional preparedness. This study reviewed twelve peer-reviewed articles published between 2015 and 2025 from the Scopus and ScienceDirect using PRISMA 2020 guidelines. The review reported five themes, namely artificial intelligence’ transformative role in business management and accounting education, ethical and academic integrity issues, artificial intelligence literacy as crucial skills, institutional and pedagogical readiness, and the need to balance human and artificial intelligence input in teaching and learning. The findings imply that higher education institutions must invest in training of educators and must align curriculum with AI use and professional ethics.

Corruption is a pandemic that gradually undermines governmental structures and has precipitated the downfall of numerous governments. This article stems from a research inquiry: What is the magnitude of financial malfeasance within the South African public sector? The study aimed to investigate instances of financial malfeasance inside a certain state-owned enterprise. The qualitative research approach involved a desktop examination of existing literature and official records from government departments and public entities to assemble and assess the data. The research examined the extent and underlying causes of financial misconduct and corruption through an exploratory design. An examination of official records verifies the existence of multiple anti-corruption statutes currently enforced in South Africa, including the Prevention and Combating of Corrupt Activities Act (PCCA), Public Audit Act (PAA), Public Service Commission Act (PSCA), Special Investigating Unit and Special Tribunal Act, Municipal Finance Management Act of 2003, and the Public Finance Management Act (PFMA). These Acts are designed to mitigate and eliminate corruption. These measures enable the South African public sector to establish and execute policies aimed at eradicating corruption. Four supplementary initiatives are presently implemented in South Africa: the National Anti-Corruption Strategy 2020–2030, the National Development Plan 2030, autonomous anti-corruption agencies, and whistleblower protection measures. Anti-corruption organisations in the country include the Financial Intelligence Centre, the National Anti-Corruption Hotline, the National Prosecution Authority, the South African Police Service, and the Department of Cooperative Governance and Traditional Affairs, among others. None of these measures could have diminished corruption and financial wrongdoing to the intended levels. The article examines incidents of corruption and financial malfeasance in South Africa, with particular emphasis on Eskom, a state-owned organisation (SOE). Significant corruption and financial malfeasance have transpired in South Africa during the past three decades. The findings indicate that the major corruption issues addressed include political interference, state capture, the Zuma-Gupta relationship, the latest de Ruyter interview, and related procedures. The paper presents comprehensive policy proposals to address and mitigate corruption within the public sector based on the findings. The practical implication is to aid policymakers in ensuring that the government engages all pertinent stakeholders to realise its objective of "no corruption."

The primary focus of this study is to examine how green recruitment and selection, as well as green training, influence employee commitment to the company. Furthermore, this study also examines the role of innovation culture in strengthening the relationship between GHRM and employee commitment. This study aims to investigate the effect of Green Human Resource Management (GHRM) practices on employee commitment, with innovation culture as a moderating variable. This study attempts to fill the theoretical and empirical gaps regarding the implementation of GHRM, innovation capabilities, innovation culture, and employee commitment. The method used in this study was a quantitative approach with an explanatory research design, and data were collected through questionnaires distributed to 250 respondents from PTPN IV employees in the North Sumatra region. To analyze the data, the Partial Least Squares Structural Equation Modeling (PLS-SEM) method was used. The results of the study indicate that green recruitment and selection, as well as green training, have a significant positive influence on employee commitment. A culture of innovation was shown to strengthen the influence of green training on employee commitment but did not show a significant moderating effect on the relationship between green recruitment and selection and employee commitment. The implications of these findings provide important insights for companies to integrate GHRM practices and a culture of innovation to enhance employee commitment in supporting the company's sustainability goals. This research has contributed to the human resource management and sustainability literature by investigating the interactions between GHRM practices and factors that moderate or amplify their impact.

The global emphasis on sustainability and responsible business practices has elevated the importance of environmental, social, and governance (ESG) reporting in corporate accountability. The COVID-19 pandemic has intensified ESG’s critical role, drawing attention to specific ESG concerns linked to the crisis and reinforcing the global reassessment of corporate objectives. What is more, global institutions such as the International Federation of Accountants (IFAC) advocate for integrating sustainability into accounting education, resulting in a growing need to align accounting curricula with ESG competencies to prepare future accounting professionals for evolving stakeholder expectations and regulatory landscapes. This paper presents a mathematical framework for modelling ESG literacy among accounting graduates, emphasising the integration of environmental (E), social (S), and governance (G) competencies. The proposed model defines ESG literacy as a weighted function of the three core dimensions: ESG literacy score, and are weights reflecting the relative emphasis of each competency in the curriculum. The model enables quantification of ESG competency levels, while the theoretical framework supports empirical validation for curriculum assessment. These foundations also inform future research on ESG integration and curriculum effectiveness in developing economies.    

In 2008, the International Labour Organisation (ILO) adopted the Declaration on Social Justice for a Fair Globalization. The Declaration is based on four equally important strategic objectives relevant to our purposes the promotion of social dialogue through the building of effective labour inspection systems. The setting of such labour standards has been ongoing for over a century in the area of labour inspection at the international level. By virtue of its ILO membership, South Africa is duty-bound to adopt similar laws to set labour standards. Such standards which determine labour inspection’s jurisdiction fall under four broad categories, i.e. Basic Conditions of Employment, Employment Equity, Occupational Health and Safety and Compensation for Occupational Injuries, for which labour inspectors must monitor and ensure compliance. Non-compliance with legislation and regulations is said to be rife in developing countries. This is supported by the Department of Labour Department’s inspector report, which underlines non-compliance with labour standards which this paper views as a deterring factor to achieving social justice. In the South African context, sanctions such as fines and or prison sentences are the legislative enforcement mechanism. Notwithstanding these harsh measures, there is a reported non-compliance from employers. In order to ensure more compliance, this paper suggests that other preventive enforcement mechanisms be envisaged, such as criminal and administrative penalties that affect the vital economic interests of the company, i.e. withdrawing the eligibility of the company to participate in public tenders or subsidies and closing down the company temporarily or permanently.

The COVID-19 pandemic brought unprecedented changes to the workplace, forcing organisations to adapt quickly to remote work, flexible arrangements, and digitalisation. Human Resource (HR) professionals played a significant role in managing these transitions, ensuring employee well-being, and implementing new workplace policies and procedures. However, there is scant research on the competencies required by HR professionals to navigate the post-pandemic work environment successfully. This study aims to identify the critical HR competencies needed for HR professionals to thrive in the post-pandemic era. To address the research objective, a qualitative research approach was employed, which involved semi-structured interviews conducted online and face-to-face with nine HR professionals who participated in the study. The data were analysed using thematic analysis. The findings provide insights for HR professionals and organisations to develop effective HR practices and successfully support the transition to the post-pandemic work environment. Six themes emerged from the study: the Role of HR in the Post-Pandemic Work Environment, HR Competencies in the Post-Pandemic Work Environment, the Evolution of Critical HR Competencies in the Post-Pandemic Era, Challenges Faced by HR Professionals, Future-Proofing HR Competencies and Roles, and Professional Development.  Given the limited existing studies on HR competencies in the post-pandemic period, further research is recommended in this area.

This study aimed to determine consumers’ benefits for attending a carnival event in South Africa. Social exchange theory was adopted as theoretical lens in the study. Quantitative research method was adopted to address the research aim and the primary data was analysed through descriptive data analysis method with the aid of SPSS version 30. The results of the study provides insights by revealing how consumers perceive the socio-cultural benefits of carnival events. Carnival events provide opportunities for tourism, increase entertainment opportunities, increase destination visibility, offer opportunities to meet new people and showcase the diverse communities. This study provides valuable insights for event organisers and practitioners, emphasising the importance of socio-cultural impacts in planning culturally sustainable festivals. The study aligns with the theme of social inclusivity and cultural sustainability in festivals.

This articles critically deconstructs the role of gender and power within restorative approaches to child protection, with the overarching aim of reimagining justice for children through a gender-sensitive lens. By applying a qualitative, exploratory research design, the study delves into the complexities of how gendered power dynamics shape the experiences of children, particularly those from marginalized or vulnerable groups, in restorative justice processes. A desktop study methodology was employed, systematically reviewing existing literature, policies, and case studies to analyze the intersections of gender, power, and justice in child protection frameworks. Thematic analysis of the data revealed key insights into how traditional restorative practices inadvertently perpetuate patriarchal norms and power imbalances, often marginalizing the voices of children, especially girls and gender-diverse individuals. The study also highlighted the challenges and opportunities of rethinking justice to create more inclusive, equitable systems that not only address harm but also transform the power structures that facilitate violence and exploitation. The findings offer critical perspectives on the potential for restorative justice to serve as a tool for empowerment, suggesting a transformative approach that goes beyond repair of harm to dismantling systemic inequities within child protection.

This study explores students' experiences with continuous assessment (CA) in South African universities, focusing on assessment fatigue, rote learning, and the effectiveness of assessment design. A systematic literature review was conducted, analysing 30 academic and institutional publications sourced from databases such as Scopus, Google Scholar, and ScienceDirect, covering articles published between 2013 and 2025. Key findings include the widespread prevalence of assessment fatigue, particularly due to poorly designed assessment schedules, overlapping deadlines, and insufficient recovery time. Additionally, the study highlights how misaligned assessments promote rote learning while well-designed assessments foster deeper conceptual understanding. A critical theme also emerged regarding the role of assessment design, where diversified, well-spaced, and feedback-rich assessments effectively mitigate fatigue and improve engagement. Based on these findings, the study recommends strategic changes, including integrated assessment schedules across departments, enhanced educator training on constructive alignment, adoption of authentic assessment formats, and improvements to digital infrastructure and mental health support services. These recommendations aim to create a more equitable and effective continuous assessment framework in South African higher education, promoting both student engagement and learning outcomes.