Purpose: This research aims to examine the influence of intellectual capital disclosure and the geographical location of universities on the sustainability of higher education institutions in Southeast Asia. Design/methodology/approach: This research is quantitative and uses secondary data obtained through the annual reports of universities that have the Universitas Indonesia Green Metric Rank. This research uses two stages of data analysis techniques, namely the content analysis stage to determine the number of Intellectual Capital disclosures and the hypothesis testing stage. The analysis tool uses the SPSS version 23 application. The population of this research includes all universities in Southeast Asia that are included in the UI Greenmetric World University Rankings. The sampling technique used was purposive sampling technique, which resulted in 86 analysis units of higher education institutions in Southeast Asia. Findings: The research results prove that the geographical location of universities has a negative and significant influence on Universitas Indonesia Green Metric’s performance in Southeast Asia and human capital has a positive influence on UIGM’s performance in Southeast Asia. However, the structural capital and relational capital components do not affect the UIGM performance of universities in Southeast Asia. Originality/value: The originality of the research is the use of higher education sustainability variables with UIGM proxies and modified IC indicators for universities and geographical areas that have not been widely used to see whether there are fundamental differences in the disclosure of intellectual capital for higher education institutions in Southeast Asia.

The National Fitness Program Plan (2021–2025) (hereinafter referred to as the Plan) proposes to perfect the public service system for sports and fitness by 2025, make national sports and fitness more convenient, and advocate providing intelligent services for national fitness campaign. With the development of the Internet era, modern information technologies such as big data, the Internet of Things, and artificial intelligence have been introduced into sports affairs, providing technical support for the optimization of the public service system for sports and fitness. Therefore, in the context of a national fitness campaign, intelligent sports service is an important link for promoting national fitness in various regions. Relevant workers should attach importance to promoting “physical fitness” with “intelligence” in the process of advancing national fitness program, and actively creating intelligent public services for national fitness. Focusing on the integration of modern information technology and sports affairs, with the implementation of the Plan as the research background, the construction of intelligent sports parks as the starting point, this article outlines the construction plan of intelligent sports parks based on the connotation summary of national fitness program and intelligent sports. At the same time, it analyzes the issues that intelligent sports parks need to pay attention to in providing public services for national fitness, and proposes countermeasures for the high-quality development of national fitness services in intelligent sports parks.

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 study examines the development and influence of the international anti-corruption regime, utilizing Critical Discourse Analysis (CDA) to dissect the discursive practices that shape perceptions of corruption and the strategies employed to combat it. Our analysis reveals how Western institutional entrepreneurs play a pivotal role in defining corruption predominantly as bribery and governance failures, underpinned by a neoliberal ideology that prescribes societal norms and identifies corrupt practices. By exploring the mechanisms through which this ideology is propagated, the research enriches institutional entrepreneurship theory and highlights the neoliberal foundations of current anti-corruption efforts. This study not only enhances our understanding of the institutional frameworks that govern anti-corruption discourse but also demonstrates how discourse legitimizes certain ideologies while marginalizing others. The findings offer practical tools for altering power dynamics, promoting equitable participation, and addressing the imbalanced North-South power relations. By challenging established perspectives, this research contributes to transformative discourse and action, offering new pathways for understanding and combating corruption. These insights have significant theoretical and practical implications for improving the effectiveness of corruption prevention and counteraction strategies globally.

Climate change is a pressing global challenge that requires immediate action. To address this issue effectively, it is essential to engage and empower the younger generation who will shape the future. This abstract presents the experience of Mohamed Bin Zayed University for Humanities (MBZUH) in UAE in promoting climate action through youth empowerment and environmental education.MBZUH has recognized the significance of incorporating environmental education into its curriculum to foster a generation of environmentally conscious individuals. Through a multidimensional approach, the university has developed innovative strategies to empower students, enabling them to become active participants in addressing climate change. These strategies encompass both formal and informal education, leveraging various platforms and partnerships to create a comprehensive learning environment.This study delves into the initiatives undertaken by MBZUH to empower youth in climate action. It explores the incorporation of environmental education across disciplines, integrating sustainability principles into existing courses, and offering specialized programs focused on environmental science and climate studies. Additionally, it highlights the university's efforts in promoting hands-on learning experiences, such as field trips, research projects, and community engagement, to deepen students' understanding of climate issues and inspire practical action.Furthermore, the study examines the role of MBZUH's collaboration with local and international organizations, governmental bodies, and the wider community in fostering youth empowerment and climate action. It showcases successful partnerships that have resulted in impactful initiatives, including awareness campaigns, capacity-building workshops, and youth-led environmental projects.By sharing the experience of MBZUH, this study aims to provide valuable insights and best practices for promoting climate action through youth empowerment and environmental education. It underscores the importance of empowering the next generation with the knowledge, skills, and motivation to become effective agents of change in addressing climate challenges.

The purpose of this study is to examine how financial slack and board gender diversity affect carbon emission disclosure and how that disclosure affects firm value in energy sector companies that are listed on the Indonesian stock exchange between 2017 and 2021. Annual reports and sustainability sources provide secondary data for this quantitative study. Purposive sampling was employed in this investigation, including nine companies and a five-year observation period. Thus, 45 samples altogether were employed in the present study. The partial least squares approach is the data analysis strategy used in this investigation. The study’s findings indicate that the Gender Diversity Board does not significantly affect carbon emission disclosure and significantly influences firm value. Financial slack significantly affects carbon emission disclosure but does not directly affect firm value. Financial slack and board gender diversity through carbon emission disclosure have no significant effect on firm value.