This study aims to investigate the difficulties local governments face as a result of the province directly managing county system reform. It reveals the various challenges faced by local governments under the provincial directly managed county reform through a thorough analysis of the history, rationale, and implementation of the reform along with pertinent literature reviews and case studies. It is discovered that the county reform, which is directly governed by the province, has not only significantly altered the functions and organizational structure of local governments, but it has also made their resource allocation, financial strain, and brain drain problems worse. To help local governments deal with the difficulties in the province-directly governed county reform, related remedies, and solutions are finally proposed to handle these issues.

This paper aims to systematically analyze the current state of plastic waste legal supervision in China and to propose a vision for future governance frameworks. In recent years, along with the vigorous rise of emerging industries such as the express delivery industry and takeaway services, the consumption of plastic products has increased sharply. This trend has triggered profound reflection and high vigilance on the issue of plastic waste supervision. This trend has triggered profound reflection and acute vigilance regarding the regulation of plastic waste. Although the Chinese government has initiated multiple regulatory measures and achieved certain outcomes, from a macroscopic perspective, the issue of plastic waste pollution remains grave, and the relevant legal and regulatory system presents a complex situation with limited enforcement efficacy. Hence, it is exceptionally urgent and significant to deeply explore and formulate legislative strategies aimed at alleviating and regulating plastic waste pollution. This paper is dedicated to systematically analyzing the current state of plastic waste legal supervision from both international and domestic dimensions, and meticulously outlining the regulatory framework for plastic waste governance in China. Through the application of legal norm research methods, this paper dissects the flaws and challenges existing in the current governance mechanisms and further conducts a comparative study of the successful practices in this field in developed countries like the United States, with the intention of drawing valuable experiences. On this basis, this paper not only offers a forward-looking outlook on China’s future legislative tendencies in plastic waste pollution but also innovatively proposes a series of new insights and recommendations. These explorations aim to provide a more solid theoretical foundation and practical guidance for the governance approach to plastic waste pollution in China, promote the improvement and enhancement of the enforcement effectiveness of environmental regulations, and thereby effectively confront the global challenge of plastic pollution.

The causation conundrum in climate change litigation has long plagued the legal and scientific communities. This article explores the role of climate attribution theory in solving the loss and damage causation puzzle in climate change litigation. First, it describes the limitations of traditional causation theories in climate change litigation and analyzes the performance of emerging theories, such as the “substantial contribution” theory and the “market share” theory, in addressing this issue. The paper then evaluates the application of climate attribution theory in actual litigation through specific case studies and puts forward a series of policy recommendations. These include strengthening funding and support for climate attribution research, establishing a platform for interdisciplinary cooperation, developing a unified standard of proof, promoting public and judicial education, and promoting the improvement of the international legal framework. Finally, the paper points out the main problems and limitations in the application of climate attribution theory and proposes key directions for future research. The paper posits that by fostering continuous scientific research and enhancing the legal framework, climate attribution theory will assume a more prominent role in climate change litigation and facilitate the process of global climate governance.

Managing the spread of “disinformation” is becoming an increasingly difficult task of our time, with an emphasis on digital marketing and its influence on organizational reputation. This paper aims to analyze the phenomenon of disinformation, with emphasis on the role of digital marketing and the consequent effect on organizational image. Thus, using the systematic literature review methodology, the study defines and categorizes different types of disinformation, namely fake news, misinformation, and propaganda, and how they are spread across different channels. Using the research, it is possible to conclude that digital marketing is more effective in spreading disinformation than traditional media and word-of-mouth; social media management and content marketing are the most effective. The work also evaluates the catastrophic impact of disinformation on an organization’s image, fiscal health, and the trust of its stakeholders. Using the Chi-Square Test for Independence and Logistic Regression, the study determines the factors likely to lead to severe consequences of disinformation campaigns. Last but not least, the paper also suggests ways of preventing the spread of disinformation, which include improved education on the use of digital platforms, better fact-checking systems, and an improved code of ethics in digital marketing.

Our study investigates the relationship between firm profitability, board characteristics, and the quality of sustainability disclosures, while examining the moderating effects of financial leverage and external audit assurance. A key focus is the distinction between Big 4 and non-Big 4 audit firms. Using data from Malaysia’s top 100 publicly listed organizations from 2018 to 2020, we analyze sustainability reports based on the Global Reporting Initiative (GRI) standards. Unexpectedly, our results indicate a negative association between firm profitability and board characteristics, challenging traditional assumptions. We find that non-Big 4 audit firms significantly enhance sustainability disclosure quality, contradicting the widely held belief in the superiority of Big 4 firms. Our finding introduces the “Big 4 dilemma” in the Malaysian context and calls for a reassessment of audit firm selection practices. Our study offers new perspectives on the strategic role of board composition and audit firm selection in advancing sustainability disclosures, urging Malaysian organizations to evaluate audit firms on criteria beyond the global prestige of Big 4 firms to improve sustainability reporting.