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Digital Twins as Governance Infrastructures in UNESCO Low-Density Landscapes
(2026-10-26) Martins, Ana Vieira; Ribeiro, Lucília; Nogueira, Elisabete
Low-density regions often host culturally significant heritage assets with high social, symbolic, and economic value, but yet these resources remain underused because of weak coordination, limited visibility, and institutional fragmentation. This study addresses to that problem by conceptualizing the economy of forgetfulness as a governance condition in which dispersed heritage gradually loses salience in policy agendas and public investments due to persistent visibility deficits. It argues that digital twins should be understood not merely as a technical tool for documentation or monitoring, but as a strategic governance infrastructure that can reactivate dormant heritage and improve policy action in territorially fragmented settings. The study develops a theory-building comparative framework that traces how digital visibility can translate into governance outcomes through a sequential process, while showing that the economy of forgetfulness moderates the all process. To ground this argument, it uses UNESCO-listed cases - Douro Valley, Genoa, Sintra, and Pompeii - illustratively rather than as empirical tests, highlighting differences in institutional density, coordination capacity, and digital readiness. Selective reference is made to high-visibility contexts such as Notre-Dame to explore transferability, adaptation, and scaling without assuming direct replication. Where baseline visibility is low and neglect is high, digital interventions are expected to exert stronger effects on awareness, suggesting particularly high policy value in peripheral regions. These cases illustrate how digital twins’ applications may reduce decision latency, uncover latent coordination potential, and support more effective governance across territorial contexts. Because the cases are illustrative rather than empirical, they clarify framework plausibility and transferability under adaptation rather than replication. The study’s policy contributions are threefold: it reframes digital twins as a heritage activation infrastructure; it proposes an operationalizable moderated visibility-awareness mechanism expandable to full sequential paths; and it positions the economy of forgetfulness as a policy-shaping condition for territorial cohesion, development, and governance in marginalized regions.
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Employee Engagement as Digital Twin Innovation Driver: Conceptual Framework
(2026-10-26) Ribeiro, Lucilia; Martins, Ana; Nogueira, Elisabete
Organisations across sectors face intensifying pressure to innovate as digital transformation reshapes operations, structures and decision-making. Digital twin technologies have become critical strategic tools, enabling simulation, real-time monitoring and process optimisation. Yet most implementations remain techno-centric, prioritising system architectures over the human dimensions essential for transformative impact. This study develops an integrated conceptual framework placing employee engagement and knowledge processes at the core of digital twin-enabled innovation, bridging three previously disconnected research streams. Using a integrative review of peer reviewed literature on employee engagement and innovation, digital transformation/ change management and digital twin adoption (2020–2026), comparative thematic analysis mapped conceptual convergences and revealed key theoretical gaps, particularly how human factors translate digital twin capabilities into organisational innovation. The resulting framework posits employee engagement as the primary mediating mechanism through which digital twin-driven change produces multilevel innovation outcomes. Knowledge sharing acts as a secondary mediator, converting individual experimentation into collective organisational learning, while leadership support, learning culture and change readiness serve as contextual moderators. Digital twin initiatives demand real-time data interpretation and cross-functional collaboration, challenges engaged employees meet through vigour, dedication and proactive problem-solving. The model defines a sequential pathway in which digital twin-enabled change enhances engagement, which stimulates knowledge sharing and generates individual innovative behaviours, team problem-solving and organisational process and service innovation, sustained by dynamic feedback loops from successful outcomes. This framework makes three original contributions: (1) integration of organisational behaviour, innovation management and information systems through mechanisms linking engagement, knowledge sharing and innovation; (2) new micro-foundational insights connecting human behavioural dynamics with Industry 5.0 digital twin technologies; and (3) actionable guidance for managers to design digital twin programmes as integrated socio-technical change initiatives fostering engagement and institutionalised knowledge sharing. The study outlines priorities for multilevel, longitudinal and cross-sector empirical research to test these propositions and advance human-centric digital twin innovation.
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Taxation of clean mobility: Comparative study of VAT and corporate income tax applicable to non-polluting vehicles in Spain, Portugal, and Italy
(2026-11-01) Náñez Alonso, Sergio Luis; Aldeia, Susana
The transition to low- and zero-emission mobility models is one of the central challenges for European Union public policy in the context of climate change and environmental sustainability (Creutzig et al., 2015). The transport sector, due to its significant contribution to greenhouse gas emissions, has been the subject of a growing number of regulatory and economic interventions (European Commission). These interventions aim to promote the adoption of cleaner technologies, namely electric vehicles, plug-in hybrids, and, in certain national regulatory frameworks, hydrogen-powered vehicles. [...]