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Environmental, Social, and Governance (ESG) principles have emerged as a globally recognised framework for evaluating corporate sustainability and long-term accountability. The environmental pillar of ESG imposes obligations on corporate entities relating to environmental impact assessment,...

Foreign Direct Investment (FDI) is commonly viewed as an important contributor to export growth in host countries. It promotes human capital development by improving worker’s skills as well as managerial and technical expertise, thereby increasing productivity and efficiency. These improvements...

This study examined the impact of corporate governance practices on the financial performance of Small and Medium Enterprises (SMEs) in Lusaka District, Zambia. The research focused on three key governance variables, namely board composition, transparency practices, and risk management, and how...

Every legal system seeking for foreign investment must answer the same fundamental question: how much should the law guarantee up front and how much should be left up to the discretion of those in charge at any given time? A substantial and diverse body of research including administrative law...

This study addresses the absence of a clear and enabling legal framework for social enterprises in Zambia, particularly under the Societies Act, which does not recognise social enterprises as a distinct legal category and therefore limits their legal status, governance structures, and operational...

This study assessed the relationship between Environmental, Social, and Governance (ESG) initiatives and the profitability of Zambian Breweries Plc, Lusaka Plant. Guided by three (3) objectives, the study first assessed the relationship between ESG initiatives and firm profitability using...

Recently the subject of RL has grown exponentially due to an increase in the global population and consumption activities. As it accounts for the products' Life Cycle, companies are now pressurized to be more responsible when dealing with the environment and the end-of-life products they produce....

The Objective of this study was to investigate the challenges of implementing the IPSAS in government and various agencies in Zambia using descriptive research design. The scope of this research encompassed individuals associated with Government Ministries and agencies as its target population....

Direct exports to international markets by manufacturing SMEs have been attributed to the challenges of internationalizing SMEs. Challenges of internationalization that act as barriers for internationalization. The study took a quantitative approach to understand the challenges of...

The study investigated internal controls for Zambia Airports Corporation Limited financial performance. This was necessitated by the observance of weaknesses in internal controls and financial performance of selected parastatal bodies in Auditors General’s report for the year ended 31st December,...