Document is current

Article History

Received: 23 October 2025

Accepted: 5 January 2026

First Online: 15 January 2026

Declarations

:

: This study received ethical clearance in accordance with the Declaration of Helsinki from the Research Ethics Committee of the College of Business and Economics, Arba Minch University (Approval Ref. No. REC/101/24). The Committee reviewed and endorsed the research to ensure adherence to ethical standards for studies involving human participants. Key ethical principles, including respect for informed consent, participant autonomy, voluntary participation, confidentiality, anonymity, data privacy, and protection of vulnerable populations, were strictly observed throughout the study. The study was conducted in full conformity with these authorized procedures to keep participants’ rights and well-being, minimize any potential harm, and maintain the integrity and confidentiality of all collected data.

: All authors have reviewed and agreed on the final manuscript for publication in Discover Sustainability.

: All participants, including top-level executives, were provided with a clear explanation of the study’s purpose, potential risks, and benefits. Moreover, they would not be required to provide personal or sensitive information. Participation was voluntary, with anonymous responses and strict confidentiality maintained to ensure privacy and minimize risk. We obtain verbal informed consent from all participants before data collection in accordance with the approved ethical protocol. Verbal consent was deemed appropriate as the study involved minimal risk, ensured anonymous responses, and obtaining written signatures from busy executives was impractical. Participants’ agreement to complete the questionnaire confirms their consent.

: The authors declare no competing interests.