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.

Learning from experience to improve future infrastructure public-private partnerships is a focal issue for policy makers, financiers, implementers, and private sector stakeholders. An extensive body of case studies and “lessons learned” aims to improve the likelihood of success and attempts to avoid future contract failures across sectors and geographies. This paper examines whether countries do, indeed, learn from experience to improve the probability of success of public-private partnerships at the national level. The purview of the paper is not to diagnose learning across all aspects of public-private partnerships globally, but rather to focus on whether experience has an effect on the most extreme cases of public-private partnership contract failure, premature contract cancellation. The analysis utilizes mixed-effects probit regression combined with spline models to test empirically whether general public-private partnership experience has an impact on reducing the chances of contract cancellation for future projects. The results confirm what the market intuitively knows, that is, that public-private partnership experience reduces the likelihood of contract cancellation. But the results also provide a perhaps less intuitive finding: the benefits of learning are typically concentrated in the first few public-private partnership deals. Moreover, the results show that the probability of cancellation varies across sectors and suggests the relative complexity of water public-private partnerships compared with energy and transport projects. An estimated $1.5 billion per year could have been saved with interventions and support to reduce cancellations in less experienced countries (those with fewer than 23 prior public-private partnerships).

Current study examines the intervening role of team creativity for the relationship of four kinds of KM practice with innovation and the moderating effect of proactiveness in IT companies based on a Knowledge-Based View (KBV). Data was collected from 316 employees of IT companies who engage in software development in teams with the help of a simple random sampling method. Results indicate that KM practices have a positive impact on innovation. Also, team creativity plays mediating role in the relation of two KM practices i.e., knowledge sharing and knowledge application with innovation. Whereas proactiveness plays a positive moderating role in the relation of knowledge application and knowledge generation with innovation. Moreover, it plays a negative moderating role in relation of Knowledge sharing with innovation. This research adds to the body of literature by suggesting a framework of knowledge diffusion, knowledge storage, knowledge generation, knowledge application, team creativity, proactiveness, and innovation in a single model. This research also adds to the body of literature by proposing the intervening role of team creativity in the relationships of knowledge diffusion, knowledge storage, knowledge generation, and knowledge application, with innovation. The results of this research help the managers to use the team creativity concept to intervene in relation of knowledge diffusion, knowledge storage, knowledge generation, and knowledge application, with innovation. The results of the current study also give valuable insights to managers into why they can use the proactiveness to moderate the relations of knowledge diffusion, knowledge storage, knowledge generation, and knowledge application, with innovation. Current study adds in the body of literature by proposing the entire manuscript on the basis of two theories i.e., Knowledge-Based View (KBV) builds on and expands the RBV.

In the rapidly evolving landscape of technological innovation, the safeguarding of Intellectual Property Rights (IPR) emerges as a critical factor influencing economic growth and technological advancement. This study, conducted in the context of organizations operating in the United Arab Emirates (UAE), meticulously explores the intricate dynamics between IPR awareness, enforcement, and their implications for information security practices. The research undertakes a thorough investigation with three primary objectives: a comprehensive examination of IPR awareness, an exploration of the relationship between IPR enforcement and information security practices, and an assessment of the impact of information sensitivity. To achieve these objectives, a sample population of 150 respondents from various sectors was engaged, employing a combination of survey instruments and robust statistical analyses. The findings of the study illuminate a strong positive correlation between IPR awareness and information security practices, underscoring the pivotal role of cultivating IPR awareness among organizations. Furthermore, the enforcement of IPR, intricately connected with a resilient legal framework, regulatory authorities, international agreements, and effective customs and border control measures, is identified as a significant influencer of information security practices. The study employs a statistical model that exhibits a high explanatory power, elucidating approximately 85.9% of the variance in information security practices. In conclusion, the research offers profound implications for organizations, policymakers, and stakeholders in the UAE, advocating for strategies such as education, legal and regulatory support, international collaboration, and robust access control mechanisms to fortify IPR awareness, enforcement, and information security practices. The integration of advanced tools such as the smart PLS software adds depth and reliability to the study’s analytical framework, contributing to its comprehensive insights.

This study examines the compliance between the accounting standard for Property, Plant and Equipment (PPE) and accountants’ practices in terms of disclosure and measurement, in order to determine its levels and drivers. Based on the assumption that a higher level of compliance is associated with a higher quality of the accounting information system, compliance indices are proposed and econometric regressions are used to analyze the determinants of this accounting compliance for Portuguese firms. The empirical evidence shows that compliance is not high, and that it tends to be higher for disclosing rather than for measuring. Moreover, the results suggest that firm size has a positive impact on compliance, both for measurement and disclosure, consistent with larger firms being subject to greater scrutiny. Liquidity, on the other hand, tends to have a negative effect on compliance, as more liquid firms are less dependent on external financing. Furthermore, while leverage tends to have a positive effect on measurement compliance, profitability has no effect on accounting compliance. Therefore, this study adds evidence straight from the perceptions of practitioners who interpret and apply accounting standards and then influence the quality of financial reporting, providing valuable insights that have the potential to affect confidence in firms.

Cities play a key role in achieving the climate-neutral supply of heating and cooling. This paper compares the policy frameworks as well as practical implementation of smart heating and cooling in six cities: Munich, Dresden and Bad Nauheim in Germany; and Jinan, Chengdu and Haiyan in China, to explore strategies to enhance policy support, financial mechanisms, and consumer engagement, ultimately aiming to facilitate the transition to climate-neutral heating and cooling systems. The study is divided into three parts: (i) an examination of smart heating and cooling policy frameworks in Germany and China over the past few years; (ii) an analysis of heating and cooling strategies in the six case study cities within the context of smart energy systems; and (iii) an exploration of the practical solutions adopted by these cities as part of their smart energy transition initiatives. The findings reveal differences between the two countries in the strategies and regulations adopted by municipal governments as well as variations within each country. The policy frameworks and priorities set by city governments can greatly influence the development and implementation of smart heating and cooling systems. The study found that all six cities are actively engaged in pioneering innovative heating and cooling projects which utilise diverse energy sources such as geothermal, biomass, solar, waste heat and nuclear energy. Even the smaller cities were seen to be making considerable progress in the adoption of smart solutions.