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 PBL teaching method emphasizes using specific problems as a guide in practical application, guiding students to achieve better teaching implementation results in practice. The integration of cross-border e-commerce and English teaching is a practical English course content in the teaching of English majors. In the current stage of English course teaching, it is an important method that is innovative and targeted to improve students' English course learning effectiveness. In the specific application process, the application of PBL teaching method requires teachers to provide important support for improving the teaching effectiveness of cross-border e-commerce English courses under the PBL model by building educational and teaching training bases, actively providing sufficient practical education guidance platforms, and emphasizing the innovation and richness of teaching evaluation links.

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.

With the continuous promotion and deepening of quality education, new teaching goals have been proposed for major universities and teachers, requiring teachers not to blindly pursue the academic performance of college students as the goal, but to achieve the comprehensive development of college students as the main teaching goal. Therefore, teachers need to actively transform educational concepts, transform educational methods, enrich classroom content, and provide high-quality teaching classrooms for college students, Help college students improve in all aspects. For college students, it is not only necessary to cultivate correct worldviews and values, establish positive life goals and attitudes, but also to enhance their resistance to pressure when facing society. Therefore, when teaching, teachers not only need to explain knowledge, but also serve as guides on the life path of college students, helping them guide and improve their ideological and moral character, Thus achieving significant development of ideological and political education in universities.