In response to the increasing global emphasis on sustainability and the specific challenges faced by small and medium-sized enterprises (SMEs) in China, this study explores the integration of green reverse logistics within these enterprises to enhance their sustainability and competitiveness. The aim of this study is to understand the relationship between reverse logistics, green logistics, and sustainable development. Data analysis was conducted utilizing a combination of descriptive statistics and correlation analysis. A survey of 311 participants examined SMEs’ performance in reverse logistics practices and their initiatives in green logistics and sustainable development. The empirical findings reveal significant progress in reverse logistics practices among SMEs, reducing environmental impact and improving resource efficiency. Moreover, a notable positive correlation was identified between reverse logistics promotion and advancements in green logistics and sustainable development. SMEs’ investment in reverse logistics is closely linked to their efforts in environmentally conscious and sustainable supply chain management. These insights benefit SMEs and supply chain practitioners and offer a valuable reference for future research and practical applications in this field.

Adult vocational training of higher education institutes has great potential to help workforce coping with uncertainties of the fast-changing Labor market in the era of Industrial Revolution 4.0. However, the lack of clarity regarding strategies for effectively establishing adult vocational training in higher education institutes may hinder progress. The aim of this study was to develop agreed strategies of adult vocational training for higher education institutes in Guangxi Zhuang Autonomous Region, China. The 3-round Delphi method used semi-structured interviews and questionnaires to explore and reach an agreement on the future direction of the strategies. The semi-structured interview was used in the first round to explore the ideas in relation to such strategies. the questionnaires were used in the second and the third rounds to explore further and reach the consensus on expert opinions defined at interquartile range (IQR) ≤ 1. Besides that, Analytic Hierarchy Process (AHP) methods were used to calculate the weights of each consented statements. Through Delphi method, the comprehensive strategies have been articulated with the highlights of 1 vision, 6 goals and 40 actionable strategies. furthermore, the experts commonly highlighted that the vision of future adult vocational training shall prioritizes cultivating skilled professionals with industrial needs, offering everyone accessible opportunities for career development. Besides that, the result also showed that reskilling and upskilling and extending the leaners’ interpersonal networks have been ranked as the two most important goals for future adult vocational training in higher education institutes.

In the process of seeking sustainable development, enterprises have chosen international business strategy. The purpose of this study is to examine the relationship between the degree of internationalization of Chinese listed firms and financial reporting quality, as well as whether audit committees can moderate the impact of enterprise internationalization on financial reporting quality. The empirical analysis results of Chinese listed manufacturing firms from 2014 to 2018 show that: the degree of corporate internationalization has a significant U-shaped relationship with earnings management. This new finding solves the problem that scholars have inconsistent views on the internationalization of enterprises and the quality of financial reporting. The study also found that audit committees with experience working in accounting firms can inhibit firm earnings management behavior in the early stage of internationalization; audit committees with experience working overseas can inhibit firm earnings management behavior in the later stage of internationalization; the higher the remuneration of audit committee experts, the more it can inhibit firm earnings management behavior in the early stage of internationalization. In the later stage of internationalization, the higher the remuneration of audit committee experts, it helps the earnings management behavior of firms. This provides new evidence on the functioning of the audit committee’s role; however, the independence of the audit committee and the proportion of financial experts do not have a significant effect on the inhibition of earnings management.

The study acknowledges empirical, conceptual, and policy-driven papers that address emotional assertiveness, assertive communication, and assertive training as means of improving employee performance in Chinese banking, which is a significant contributor to the Chinese economy. Most banking enterprises have suffered from poor performance and a lack of aggressiveness in operation. It can be used by both managers and employees to create a good interaction process and a favorable work environment, which can help elevate performances. The research employs a quantitative approach, utilizing a questionnaire survey and simple random sampling. The sample comprises 381 employees from the Chinese banking industry, with a response rate above 70%. The regression analysis confirms that emotional assertiveness, assertive training, and assertive communication significantly impact employee performance. In conclusion, this study contributes to academia and industries by addressing the importance of assertiveness in improving performance. The policy-driven evidence on the conceptual framework of HR literacy in emotional, training, communication, and job performance should be adopted and reviewed in the country’s existing management by objective policy and legal framework in resolving employee job performance and training that are still underutilized and have a great deal of potential to satisfy the employees and management needs by establishing and emerging nations.

In the context of globalization and urbanization, rural development faces many challenges, such as population loss and uneven distribution of resources. This paper analyzes the similarities and differences in sustainable rural development strategies between China and Europe through a comparative perspective. China has optimized land use by relying on land policy innovations, such as the household contract responsibility system and the “separation of three rights”, as well as the construction of small towns; while Europe focuses on private ownership and market mechanisms, and supports agricultural and rural development through the Common Agricultural Policy (CAP). Using literature review, comparative research and policy analysis, the study shows that the policy innovations in China and Europe, each with its own focus, have been effective in promoting agricultural output and rural social development. Particularly noteworthy is that the “three rights” policy has increased agricultural productivity through the liberalization of management rights, while the European CAP has contributed to the diversification of the rural economy and environmental protection through continuous reforms. This study emphasizes that through policy innovation and international cooperation, combining the strengths of China and Europe, it is possible to provide a new model of sustainable development for the global countryside. Specifically, through the establishment of Sino-European R&D centers for agricultural science and technology, exchange of talents, and cooperation in green infrastructure development, technology transfer and application can be accelerated, cultural exchange and understanding can be promoted, and the sustainable development agenda for global rural areas can be jointly advanced.