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.

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.

This study evaluates the sustainability and ethical practices of Kerry Logistics Network Limited (KLN), a prominent logistics service provider headquartered in Hong Kong. Using normative ethical theories, stakeholder analysis, and the Circle of Sustainability framework, this research examines KLN’s alignment with global sustainability standards, particularly the United Nations Sustainable Development Goals (SDGs). The findings reveal that KLN has achieved significant milestones in environmental management, such as reducing greenhouse gas emissions by 11% from 2021 to 2022 through the deployment of electric trucks and incorporating renewable energy in warehouse operations. KLN has also enhanced social responsibility and governance practices by implementing fair labor policies and establishing a rigorous code of conduct, ensuring compliance with ethical guidelines across its supply chain. However, the study identifies areas for improvement, including biodiversity actions, battery recycling processes, and transparency in stakeholder engagement. Emphasizing the importance of third-party validation, this paper underscores KLN’s leadership in the logistics industry and provides insights for other companies aiming to improve sustainability performance through comprehensive, verifiable practices.

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 examine whether banks are compliant with adopting sustainability regulations and guidelines, and how they disclose their sustainable finance activities in sustainability reporting by providing case of Indonesian banking. Previous research provided discussions on the role of governance in supporting many variables as quantitative studies, but failed to demonstrate on going practices of how banking industries implement sustainable finance governance. Hence, this study provides originality by analyzing the extend of disclosures in order to evaluate their commitments in responding to sustainability regulations and guidelines, through disclosures of economic, environment, social, and governance (EESG) information in annual and sustainability reports. The samples were undertaken by examining the contents of sustainability and annual reports published for the financial year 2016 to 30 June 2021, for the Indonesian banks listed in business category 4, business category 3, and international banks, with the total of 202 reports. The results indicate that the implementation of sustainable finance in EESG information increases annually with social performances are the highest information disclosed, while the governance and economic information received the lowest level of disclosure. Results of this study will benefit policymakers, banks, and related companies to understand sustainable finance governance, and reveal the importance the role of banking industries to support Sustainable Development Goals (SDGs). Providing the insights of the ongoing discussions are expected to suggest following actions for further policies to support the implementation of sustainable finance, in particular to establish sustainability governance as a foundation of commitments, beyond complying to regulations.

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.