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.

The Malaysian dilemma presents a complex challenge in the wake of the COVID-19 pandemic, requiring a comprehensive statistical analysis for the formulation of a sustainable economic framework. This study delves into the multifaceted aspects of reconstructing Malaysia’s economy post-COVID-19, employing a data-driven approach to navigate the intricacies of the nation’s economic landscape. The research focuses on key statistical indicators, including GDP growth, unemployment rates, and inflation, to assess the immediate and long-term impacts of the pandemic. Additionally, it examines the effectiveness of government interventions and stimulus packages in mitigating economic downturns and fostering recovery. A comparative analysis with pre-pandemic data provides valuable insights into the extent of economic resilience and identifies sectors that require targeted support for sustained growth. Furthermore, the study explores the role of technology and digital transformation in building a resilient economy, considering the accelerated shift towards remote work and digital transactions during the pandemic. The analysis incorporates data on technological adoption rates, digital infrastructure development, and innovation ecosystems to gauge their contributions to economic sustainability. Addressing the Malaysian Dilemma also involves an examination of social and environmental dimensions. The study investigates the impact of economic policies on income distribution, social equity, and environmental sustainability, aiming to achieve sustainable economic growth. The study contributes a nuanced analysis to guide policymakers and stakeholders in constructing a sustainable post-COVID-19 economy in Malaysia.

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.

As urbanisation increases, questions arise about the desirability of further urban growth, as it was not accompanied by corresponding economic growth, and social and environmental problems began to grow in the largest cities in the world. The objective of the article is to substantiate the limits of urbanization growth in Kazakhstan based on the study of theoretical views on this process, analysis of the dependence of social and economic parameters of 134 countries on the urbanisation level and calculation of the urbanisation level that contributes most to economic growth and social well-being. To achieve the goal, the following tasks have been set and solved: theoretical views on the process of urbanization have been generalized; a hypothesis has been put forward about the emergence of an “urbanization trap” in which the growth of large cities is not accompanied by economic growth and improvement of social well-being; an analysis of the dependence of socio-economic indicators on the level of urbanization has been carried out on the example of 134 countries of the world; the level of urbanization that maximizes economic growth and social well-being is calculated; the necessity of the development of small towns in Kazakhstan is substantiated. To solve the problems, the methods of logical analysis, analogies and generalizations, economic statistics, index, graphical, Pearson correlation analysis, Spearman and Kendall rank regression based on models in SPSS were used. As a result, the following conclusions are made: the hypothesis of a possible deterioration of socio-economic indicators in large cities is confirmed; the best positive result is demonstrated by the level of urbanization of 50%–59%. The recommendations are justified: in Kazakhstan, it is necessary to adhere to the level of urbanization no higher than 59%; the growth of urbanization should be ensured through the development of small towns; it is necessary to improve the methods of managing the process of urbanization and develop individual city plans.

There has always been a subtle connection between the development of science and technology and society's ethical beliefs. They mutually constrain and promote each other, collectively forming the fundamental framework of modern social ethics and moral systems. The exploration of the relationship between the two has significant theoretical value and practical significance. Thus, there is an urgent need for a new research paradigm to establish theoretical and practical guidance for the various issues arising between technology and ethics. This paper aims to analyze the binary structure of "human-nature" in the philosophy of life technology. Based on this research paradigm, it seeks to reveal the dialectical unity between technology and ethics. Furthermore, the paper explores how to construct a new ethical perspective of harmonious coexistence between humans and nature in the present era. It also delves into the methods to confront this ethical dilemma.

The developmental dilemma of infant and toddler care is examined from a family perspective, and in-depth analyses of infant and toddler care are conducted using Family Systems Theory and Cultural Capital Theory,which are essential to the holistic development of children, the balance between family and work, and the sustainable development of society and the economy.The developmental dilemmas of infant and toddler care are discussed in depth from the family perspective, and solutions are proposed accordingly. By applying family systems theory and cultural capital theory to analyze the root causes and influencing factors of the problem, it provides useful thoughts and suggestions for improving infant and toddler care practices.