The pursuit of good governance by companies confronts a fundamental challenge: defining what constitutes “good governance”. Existing corporate governance codes and their implementation documents fall short of offering a clear answer to this crucial question. Despite the establishment of a reference framework years ago, the focus has shifted from defining the objectives of good governance to a consensus on the means of achieving these objectives. Unfortunately, this consensus often absolves stakeholders from providing detailed explanations. Achieving effective good governance necessitates a shift in focus towards the underlying goals of governance structures. Two potential approaches emerge in this context. While many companies rely on codes without explicitly outlining their objectives, there is a compelling case for urging or mandating them to articulate the purposes of the governance methods they employ in their reports. This level of specificity has the potential to enhance the reflective qualities of the transparency process, fostering a more comprehensive understanding of the governance landscape. Beyond merely discussing the objectives of corporate governance, the pursuit of good governance necessitates the implementation of instruments whose efficacy transcends reliance solely on market discipline. The aim is not to undermine the imperatives of transparency and justification. Instead, the intention is to recognize that these elements, while essential, do not independently ensure the effectiveness of soft law instruments, such as governance codes. Nowadays, it is crucial to assess the extent to which traditional corporate governance codes respond to the needs of companies in the era of digitalization and sustainability. Therefore, conducting a critical analysis of the existing corporate governance codes will contribute in shedding light on the gaps of these instruments to come up with recommendations for improvements. Aims and objectives: This article will focus on the following areas: Defining the role and purpose of corporate governance codes in enhancing corporate performance and accountability and discussing the challenges and limitations of corporate governance codes, including compliance issues and enforcement challenges. Presenting empirical evidence on the impact of corporate governance codes on corporate behavior and analyzing, through the principle of comply or explain, whether code adherence leads to improved corporate governance practices and financial performance. Discussing emerging trends in corporate governance and offering recommendations for improving the effectiveness of corporate governance codes.

In order to continuously improve the level of kindergarten education and teaching, we use classroom observation to carry out diversified research and practice: in the classroom observation process, strict requirements: pre-class meeting, in-class observation, after-class reflection. Select the record sheet appropriate for the topic. After this set of procedures is fixed, the operation scale is involved. Classroom observation captures the interest of teachers, arouses their enthusiasm, and deeps the understanding of classroom observation. Based on the achievement degree of research objectives, the completion degree of research contents, and the application of various research methods, classroom observation is really implemented.

The objective of the study was to analyze green marketing in the promotion of environmentally responsible and sustainable practices in the development of resilient infrastructure in Peru. The methodology used was qualitative and interpretative, the documentary design based on the systematic review of scientific literature. The PRISMA model was applied for the selection of units of analysis, resulting in 36 articles out of an initial total of 950. Content analysis was used to examine the documents, following a detailed procedure that included the use of Grounded Theory to categorize and analyze the data. The results highlighted the importance of integrating green marketing and sustainable practices into resilient infrastructure planning and development. Key strategies were identified that include promoting environmental responsibility, adopting sustainable technologies in construction, and implementing policies that foster urban resilience and sustainability. The findings highlight the adoption of a comprehensive approach that combines green marketing with resilient infrastructure planning and development to address environmental challenges and promote sustainable development in Peru.

Real estate appraisal standards provide guidelines for the preparation of reliable valuations. These standards emphasize the central role of market data collection in market-oriented valuation methodologies such as the Market Comparison Approach (MCA), which is the most commonly used. The objective of this study is to highlight the difficulties in data finding, as well as the gap between the standards and the actual appraisal practices in Italy. Thus, a detailed comparison was made between the real estate data considered necessary by the standards and those ones reasonably detectable by appraisers, showing that some important market information is not reachable due to legal, technical and economic factors. Finally, a case study is presented in which the actual appraisal of a residential property is schematically described to support what is claimed with the research question and thus the degree of uncertainty around an estimate judgment.

Overwhelming studies unanimously agreed that preservation of the environment is a central climax in the discourse of green banking. There is a growing interest in exploring green banking practices for fostering financial inclusion, economic growth and sustainable development as part of Vision 2030 in Saudi Arabia. There are insufficient studies that examine this in the context of Saudi Arabia. This study aims at exploring the potential of green banking in order to attain sustainable banking and financial inclusion in achieving vision 2030in the country. Qualitative content analysis is used as a methodology of the study. Data were gathered through different sources such as: Web of Science (WOS), related journals, newspapers, published references, research papers, library sources and environmental organizations reports. It is indicated that green banking initiatives can be instrumental in fostering sustainable economic and environmental development in the Kingdom. The paper highlighted various activities of green banking such as: renewable and clean energy, financing green agriculture/food security, high-quality infrastructure among others. Nonetheless, some impediments to the green banking practices such as: risks facing green banks, poor quality of financial services among others are also mentioned in this paper. The paper proffers solutions to the challenges impeding green banking practices. In conclusion, the financial and banking industries in Saudi Arabia has been proving reform of the sector through greening economy. It is there suggested that the stakeholders and policymakers should provide efficient and effective technical, operational legal frameworks for enhancing green economy in achieving Vision 2030 in the country.

This study aims to investigate the relationship between internal and information integration within the supply chain (SCI-INTI and SCI-INFI), supply chain management (SCM) practices, and port operational performance (POP) in Oman’s container ports. Additionally, it explores the mediating role of SCM practices in the relationship between SCI-INTI, SCI-INFI, and POP in Oman. To meet the study’s objectives, a quantitative cross-sectional survey method was used. A total of 377 questionnaires were distributed to managers responsible for supply chain operations in the main departments at Sohar and Salalah ports, yielding 331 usable responses, with a response rate of 88 percent. The data collected were analyzed using partial least squares structural equation modeling (PLS-SEM). The results show that both internal and information integration within the supply chain have positive and statistically significant effects on the operational performance of Oman’s container ports (POP). Specifically, Supply Chain Integration with Internal Integration (SCI-INTI) significantly impacts POP (β = 0.249, t = 5.039, p < 0.001), and Supply Chain Integration with Information Integration (SCI-INFI) also significantly affects POP (β = 0.259, t = 4.966, p < 0.001). Additionally, SCI-INTI positively influences Supply Chain Management Practices (SCMP) (β = 0.381, t = 7.674, p < 0.001), as does SCI-INFI (β = 0.484, t = 9.878, p < 0.001). Furthermore, SCMP positively and significantly influences the operational performance of Oman’s container ports (β = 0.424, t = 7.643, p < 0.001). These findings contribute to the literature by emphasizing the significance of internal and information integration within the supply chain and SCM practices as strategic internal resources and capabilities that enhance operational performance in container ports. Understanding these elements enables decision-makers and policymakers within government port authorities and port operating companies to optimize internal resources and capabilities to improve port operational performance.