Eco-friendly and greener barrier materials are required to replace the synthetic packaging materials as they produce a threat to environment. These can be fabricated by natural polymers such as cellulose nanofiber (CNF). The sustainability of CNF was so amazing due to its potential for circular economy and provides alternative platform for synthetic plastics. The challenging task to fabricate CNF films still existed and also current methods have various limitations. CNF films have good oxygen permeability and the value was lower than synthetic plastics. However, CNF films have poor water vapour permeability and higher than that of synthetic plastics. The fabrication method is one of strong parameters to impact on the water permeability of CNF films. The deposition of CNF suspension on the stainless-steel plate via spraying, is a potential process for fabrication for CNF films acting as barrier material against water vapour. In spraying process, the time required to form CNF films in diameter of 15.9 cm was less than 1 min and it is independent of CNF content in the suspension. The uniqueness of CNF films via the spraying process was their surfaces, such as rough surface exposed to air and smooth surface exposed to stainless steel. Their surfaces were investigated by SEM, AFM and optical profilometry micrographs, confirming that the smooth surface was evaluated notable lower surface roughness. The spray coated surface was smooth and glossy and its impact on the water vapor permeability remains obscure. The spraying process is a flexible process to tailor the basis weight and thickness of CNF films can be adjusted by the spraying of CNF suspension with varying fibre content. The water vapour permeability of CNF films can be tailored via varying density of CNF films. The plot between water vapour transfer rate (WVTR)/water vapour and density of CNF films has been investigated. The WVP of spray coated CNF films varied from 6.99 ± 1.17 × 10⁻¹¹ to 4.19 ± 1.45 × 10⁻¹¹ g/m.s.Pa. with the density from 664 Kg/m³ to 1,412.08 Kg/m³. The WVP of CNF films achieved with 2 wt% CNF films (1,120 Kg/m³) was 3.91 × 10⁻¹¹ g/m.s.Pa. These values were comparable with the WVP of synthetic plastics. Given this correspondence, CNF films via spraying have a good barrier against water vapour. This process is a potential for scale up and commercialization of CNF films as barrier materials.

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.

This paper examines the influence of green accounting and environmental performance on stock prices, focusing on Indonesia’s mining sector. It aims to understand whether these factors, along with profitability, impact the growth of stock prices. The study is grounded in stakeholder, legitimacy, and signal theories, emphasizing the role of stakeholder support and environmental responsibility in company survival. The research explores the conflicting results of previous studies on the impact of green accounting on stock prices. It uses various indicators, such as environmental costs for green accounting and the PROPER rating system, to measure environmental performance. The study also considers profitability as a moderating variable. The population in this research is all mining companies listed on the Indonesia Stock Exchange in 2017–2021. The sample was selected based on purposive sampling with several criteria. Multiple regression analysis and hypothesis testing were used to analyze the data. Key findings suggest that green accounting positively influences stock prices, while environmental performance has a negative effect. Profitability positively affects stock prices but does not significantly moderate the impact of green accounting on stock prices. However, it does enhance the relationship between environmental performance and stock prices. The study concludes that companies should increase disclosures related to green accounting and environmental performance, which are crucial for long-term investment considerations.

Ignorance of laws and policies creates barriers to the social inclusion of persons with disabilities (PWDs), hindering their full participation in communal life and opportunities. The current study aims to analyze the social inclusion of PWDs in the context of ignorance of laws and policies and how it influences their overall social inclusion. To achieve the study objectives, data were collected from a sample of 488 PWDs, comprising 284 males and 204 females, in the selected six Union Councils (sub-administrative units) of District Malakand, Pakistan. Respondents were chosen through multistage stratified random sampling. In the univariate and multivariate level analyses, the chi-square test and Kendall’s Tau-b test statistics were used to test the relationship between ignorance of laws and policies and the social inclusion of PWDs. Gender and level of disability were used as control variables at the multivariate level. The results of Kendal Tb and chi-square significance values depicted a spurious relation among ignorance of laws and policies and social inclusion of PWDs while controlling respondent’s gender. The results highlighted that ignorance of laws and policies reduced social inclusion in male to a higher extent than female. Additionally, the social inclusion of PWDs with moderate disabilities is more significantly hampered by ignorance of laws and polices than those with severe disabilities.

Sustainability and green campus initiatives are widely examined in developed countries but less attention has been paid in developing countries such as Pakistan. Therefore, this study intends to examine the links between sustainability dimensions and green campus initiatives by mediating role of teachers and students’ involvement. Green campus or sustainable campus or environment friendly campus is based on the principles of environmental sustainability, incorporating social, and economic and environmental dimensions. Questionnaire for assessment of sustainability was adopted and 529 responses were received from the faculty, management and servicing staff of the seven Mountain Universities of the Gilgit Baltistan and Azad Jammu and Kashmir in Northern Pakistan. Partial Least Square Structural Equation Modeling (PL-SEM) was used to analyse the data. The results indicated that energy conservation, water conservation, green transport, sustainable waste management have enhanced campus green initiatives. Teachers and students’ involvement partially mediate the relationship between green transport strategies, sustainable waste management and green campuses initiatives. While on another hand, teachers and students’ involvement have not mediated the links between energy conservation, water conservation and green campus initiatives. The study contributes to theory building in the area of green and environment friendly campus initiatives by enriching the understanding of the processes carrying the effect of sustainability dimensions and both teachers and students’ involvement.

Nationwide integration of AI into the contemporary art sector has taken place since government AI regulations in 2023 to promote AI use. China’s AI integration into industry is ‘ahead’ of other countries, meaning that other countries can learn from these creative professionals. Consequently, contemporary visual artists have devised arts-led sustainable AI solutions to overcome global AI concerns. They are now putting these solutions into practice to maintain their jobs, arts forms, and industry. This paper draws on 30 interviews with contemporary visual artists, and a survey with 118 professional artists from across China between 2023 and 2024. Findings show that 87% use AI and 76% say AI is useful and they will continue to use AI into the future. Findings show professionals have had time to find DIY, bottom-up solutions to AI concerns, including (1) building strong authorship practices, identity, and brand, (2) showing human creativity and inner thinking, (3) gaining a balanced independent position with AI. They want AI regulations to liberalise and promote AI use so they can freely experiment and develop AI. These findings show how humans are directing the use of AI, altering current narratives on AI-led impacts on industry, jobs, and human creativity.