Due to the lack of clear regulation of management accounting at the state level in Russia, the authors conducted a study based on an analysis of information sources, an expert survey on their reliability, and a case method, which resulted in a reporting form compiled for the production process of an agro-industrial enterprise (grain products) as part of inter-organizational company cooperation. The developed management reporting system (composed of eight consecutive stages: standard reports, specialized reports, itemized query reports, notification reports, statistical reports, prognostic reports, modeling results reports, and process optimization reports), on one hand, allows solving a set of tasks to increase the competitiveness of Russian agro-industrial enterprises within the framework of inter-organizational management accounting. On the other hand, the introduction of ESG principles into the management reporting system (calculation of the environmental (E) index, which assesses the company’s impact on the natural ecosystem and covers emissions and efficient use of natural resources in the agricultural production process) increases the level of control and minimizes the risks of an unfair approach of individual partners to environmental issues.

The women’s sector in the academe is one of the most affected profiles during the COVID-19 pandemic which directly ravages their livelihood and other economic activities. Thus, this research project investigated the economic situations of 30 private and public-school teachers who were displaced from their occupations or were forcibly deprived of income-generating activities. In-depth interviews as research instruments were employed in the study to extract responses on how the educators creatively apply adaptive economic strategies and how government should aid them during a global crisis. The research findings showed that the pandemic has affected the economic activities of the respondents including the loss of their livelihood and other economic sidelines. They responded to these economic effects through adaptive strategies using diversifying and analyzing trends, using digital technology resources, data-driven, acquiring new alternative skills, pricing strategy, and becoming an expert. Results dictated that government could support affected women by initiating training options, homepreneurship support, encouraging independent income-earners, financial management and tax breaks, and industry compatibility endorsement. This study is important to map out the specific economic effects of the pandemic and aid them with initiatives by providing them with concrete economic tools and programs.

As a global case, COVID-19 has raised concerns from various circles. To overcome these problems, serious steps are needed, especially from the strategic level that plays an important role in formulating policies. This paper tries to describe the steps taken by the Indonesian government, especially the president as the top leader in handling the COVID-19 pandemic. The method used is qualitative description through references that cover various topics related to the COVID-19 pandemic, especially in terms of strategic decision making by government leaders. Adaptive leadership as a leader’s ability to deal with various challenges in the midst of conditions filled with uncertainty is very important. Decisions taken by the Indonesian government are based on various considerations, such as economic, geographical, cultural and sociological. The research findings show that in the implementation, the President of Indonesia has taken various concrete steps that have major implications on different sectors. This ultimately led the country to achieve success in dealing with the COVID-19 pandemic.

Given the eclectic and localized nature of environmental risks, planning for sustainability requires solutions that integrate local knowledge and systems while acknowledging the need for continuous re-evaluation. Social-ecological complexity, increasing climate volatility and uncertainty, and rapid technological innovation underscore the need for flexible and adaptive planning. Thus, rules should not be universally applied but should instead be place-based and adaptive. To demonstrate these key concepts, we present a case study of water planning in Texas, whose rapid growth and extreme weather make it a bellwether example. We review historic use and compare the 2002, 2007, 2012, 2017 and 2022 Texas State Water Plans to examine how planning outcomes evolve across time and space. Though imperfect, water planning in Texas is a concrete example of place-based and adaptive sustainability. Urban regions throughout the state exhibit a diversity of strategies that, through the repeated 5-year cycles, are ever responding to evolving trends and emerging technologies. Regional planning institutions play a crucial role, constituting an important soft infrastructure that links state capacity and processes with local agents. As opposed to “top-down” or “bottom-up”, we frame this governance as “middle-out” and discuss how such a structure might extend beyond the water sector.