Sustainable ocean tourism is required to establish a balance between the environmental, economic, social and cultural aspects of ocean tourism development. Sustainable ocean tourism also contributes to local and national economies, enhancing the quality of social life and protecting the ecology. Sustainable ocean tourism expands the positive contribution of tourism to biodiversity conservation and poverty reduction and aims to attain the common goals of sustainable developments for ocean tourism. Sustainable ocean tourism is possible due to the roles of regulators and private and government institutions. Government policies, regulations and guidelines play vital roles towards achieving the sustainability of ocean tourism. However, the role of institutions also cannot be ignored, which provide support in the innovation of technologies and the implementation of policies. The paper targets to investigate the roles of regulations, policies and institutions in the sustainability of ocean tourism. A primary online survey on the perception of tourism experts was conducted for this study using Google Forms. The tourism experts were invited from all over the world to participate in the survey. The study received a total of 33 responses, out of which only 30 valid responses were considered. Using the Tobit regression model, the study found that, while regulations in India relative to foreign countries significantly boost the sustainability of ocean tourism, government policies and public institutions in India relative to foreign countries remain insignificant in predicting the sustainability of ocean tourism. Therefore, government policies and public institutions in India need to be revised and reformulated to make them important drivers of the sustainability of ocean tourism.

Purpose: The study examines the mediating effect of self-emotion appraisal and other-emotion appraisal on psychological safety, individual resilience, and organizational commitment at the workplace. Design/methodology/approach: This study generated 140 survey responses from workers in diverse occupations and industries during the COVID-19 pandemic. A mixed-methods data analysis was conducted. Hierarchical regression analysis was employed to test the hypotheses, and process macroanalysis was used to generate the mediation analysis. Qualitative data analysis through thematic coding was adopted to interpret the respondents’ written opinions and narratives. Findings: The results revealed that self-emotion appraisal strongly correlates to resilience, but evaluation of self-emotion has no effect on organizational commitment. Other-emotion appraisal and psychological safety are not significant predictors of resilience at the workplace. Rather, psychological safety is a significant predictor of organizational commitment. The qualitative analysis generated from the respondents’ narratives provides deeper insight into the quantitative results. Additional data that emerged from the qualitative interpretation revealed other factors that are related to emotional appraisal, psychological safety, resilience, and organizational commitment. Practical implications: The findings shed light on the need to understand an individual’s emotional appraisal when instilling workplace resilience. Further, promoting psychological safety, such as by involving employees in the change process, managing fairness perception, and eliciting trust, enhances organizational commitment in the workplace. Integrating open communication, management intervention, and coaching programmes should form part of the employee engagement and development functions to help build organizational resilience and commitment. Originality/value: This research is an original contribution conducted during the global health crisis that led to abrupt changes in the workers’ lives and the workplaces in Singapore. Research implications: This present study demonstrated constructive findings on emotion regulations and perceived psychological safety associated with resilience and commitment amid the disruptive changes in work practices at the workplace. Further, the outcome of the study shows the mediating effect of self-emotional appraisal on psychological safety and resilience. The result draws parallels with past literature that showed that individuals who appraised their emotions tended to recalibrate and recognize their subjective behaviour and take actions to modify it. Social implications: Emotion regulation connotes employees’ emotion coping strategies, and research showed that emotion reappraisal produces a positive effect on workplace relationship quality. 

In the process of seeking sustainable development, enterprises have chosen international business strategy. The purpose of this study is to examine the relationship between the degree of internationalization of Chinese listed firms and financial reporting quality, as well as whether audit committees can moderate the impact of enterprise internationalization on financial reporting quality. The empirical analysis results of Chinese listed manufacturing firms from 2014 to 2018 show that: the degree of corporate internationalization has a significant U-shaped relationship with earnings management. This new finding solves the problem that scholars have inconsistent views on the internationalization of enterprises and the quality of financial reporting. The study also found that audit committees with experience working in accounting firms can inhibit firm earnings management behavior in the early stage of internationalization; audit committees with experience working overseas can inhibit firm earnings management behavior in the later stage of internationalization; the higher the remuneration of audit committee experts, the more it can inhibit firm earnings management behavior in the early stage of internationalization. In the later stage of internationalization, the higher the remuneration of audit committee experts, it helps the earnings management behavior of firms. This provides new evidence on the functioning of the audit committee’s role; however, the independence of the audit committee and the proportion of financial experts do not have a significant effect on the inhibition of earnings management.

The aim of this study is to examine the relationship between Environmental, Social and Governance (ESG) activities and the performance of Thai listed firms. The moderating roles of board size and CEO duality on this relationship are also assessed. The ESG score provided by LSEG (formerly Refinitiv) is chosen to measure ESG activities, both as an overall ESG combined scores and as Environment, Social, and Governance pillar scores. Multiple regression analysis is used to test the impact of ESG on firm performance while the PROCESS macro is used to test the moderating effects. Results reveal that the overall ESG combined score demonstrates no statistically significant effect on firm market-based performance. However, it shows the significant effects on firm performance for both the ESG combined score and the Environmental and Social pillar scores when moderated by board size and CEO duality; Governance pillar score exhibits no significant effect. Additionally, it is found that when the CEO operates only as the managing director and small board size and average board size are evident, higher ESG disclosure scores enhance firm performance. However, when the CEO serves as both managing director and chairman of the board of directors, and where there is a large board size, higher ESG disclosure scores diminish firm performance. This study contributes to the ESG literature and encourages companies to enhance their performance by implementing ESG combined activities with good governance policies.

Innovation has always been a key driver of economic development, particularly in the context of small and medium-sized enterprises (SMEs). Despite their significant contributions, many of these enterprises currently lack strong research and development capabilities, face challenges in innovation investment, and struggle to produce high-quality innovative results. To address these issues and overcome funding obstacles, many SMEs are turning to supply chain finance (SCF) as a supplementary financing method. This study utilizes stata16 and fixed effects models to analyze the impact and mechanism of SCF on enterprise innovation performance (EIP), focusing on companies listed on the SME Board and GEM in Shenzhen, China from 2011 to 2020. The findings reveal that SCF can effectively enhance enterprise innovation output, facilitating the conversion of resources into high-quality innovation results. Additionally, the study demonstrates that supply chain concentration acts as a mediator between SCF and EIP. Moreover, SCF is found to significantly boost EIP with low supplier concentrations and high customer concentrations. This suggests that SMEs encounter obstacles to innovation from suppliers and customers, and SCF may not fully address the challenges posed by these relationships. Overall, this research offers new empirical insights into the economic implications of companies adopting SCF, providing valuable guidance for enterprises in optimizing innovation decisions and for the government in enhancing supplier and customer information disclosure systems.