Aug 2026· Journal of Smart Tourism· 0 citations· 24 references
TL;DR
This study addresses the underexplored financial side of smart tourism by validating an integrated ESG-AI-MCDM decision-support framework, providing a scalable, resilient financial governance mechanism for tourism SMEs.
Abstract
This study addresses the underexplored financial side of smart tourism by validating an integrated ESG-AI-MCDM decision-support framework. The model links AI-driven predictive analytics with a hybrid multi-criteria loop combining AHP, TOPSIS, and DEA to evaluate strategic alternatives under seasonality and sustainability constraints. Quantitative validation via structural equation modelling (SEM) with 416 active participants proved that AI analytics significantly enhance managerial efficiency (
β
= 0.49) and operational resilience (
β
= 0.36). Empirically, the AI platform cut operational costs by 26% and boosted visitor satisfaction by 18%. When ESG criteria held a dominant 35% weight, hybrid optimisation identified sustainable energy investment as the optimal strategy, achieving a top TOPSIS score of 0.83 and a superior DEA efficiency score of 0.91. The framework eliminates subjective managerial bias, providing a scalable, resilient financial governance mechanism for tourism SMEs.
The growing emphasis on environmental, social, and governance (ESG) performance has increased the need for structured decision-support approaches that can assess sustainability maturity while accounting for both operational efficiency and broader sustainability priorities. However, existing sustainability maturity mode...
E. Yalaz, Ayten Yilmaz Yalçiner· Sustainability· 0 citations
Evaluating how Lean Six Sigma (LSS) programmes contribute to the economic, environmental and social dimensions of sustainability remains difficult for manufacturing suppliers, particularly at the level at which improvement decisions are taken. This study designs the Lean-Sustainability Index (LSI), a composite instrume...
Global shipping networks are facing systemic shocks, including climate volatility, decarbonization pressure, geopolitical disruption, and supply-chain volatility. These pressures require port organizations to strengthen resilience-oriented governance while advancing Environmental, Social, and Governance (ESG) implement...
Jiachao Qi, Yongxiang Zhu, Yingheng Zhang et al.· Frontiers in Marine Science· 0 citations
The demand to integrate environmental sustainability and business performance enhancement has become a strategic challenge for Micro, Small, and Medium Enterprises (MSMEs) in river basin areas. This study aims to analyze the effect of Green Marketing and Green Human Resource Management (GHRM) on the Financial Performan...
Hidayatullah As-Syahri, Muhammad Saufi, Wahyudi Wahyudi et al.· Transforma Jurnal Manajemen· 0 citations
Purpose – This study develops a structured decision-making framework to identify strategic priorities for halal tourism development in Aceh, Indonesia, by integrating the analytic network process (ANP) with the benefit, opportunity, cost, and risk (BOCR) model.Methodology – A mixed-methods approach was employed, combin...
A. Hasibuan, Noviami Trisniarti, Muhammad Hakimi Mohd. Shafiai· Jurnal Ekonomi & Keuanga...· 0 citations
For financial institutions, sustainable development has become a priority concern for both the investors and the sector. This manuscript suggests a holistic decision-making approach for the sustainability evaluation of deposit banks by integrating the CRISUS, MSD, and AROMAN algorithms. Building on earlier research, th...
Onur Kayran, Murat Kıyılar· Doğuş Üniversitesi Dergisi· 0 citations
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