This study investigates the integration of Yao ethnic cultural history into sustainable jewelry design and its implications for human resource planning, organizational management, and employee engagement techniques within creative sectors. The research emphasizes new approaches to improving employee well-being, work happiness, and organizational commitment by integrating cultural authenticity with circular economy concepts. The study specifically aims to (1) use Yao cultural elements to strengthen the organization’s identity and boost employee pride, (2) evaluate how consumers respond to circular economy ideas and how these ideas impact employee motivation and performance, and (3) explore how sustainability efforts based on culture affect consumer behavior and the morale of the workforce. We used a mixed-methods approach, combining qualitative interviews with fifteen experts in design, sustainability, and cultural heritage with a quantitative survey of 240 participants. Research indicates that using Yao motifs—such as traditional needlework and nature-inspired designs—enhances market attractiveness and promotes more employee alignment with business ideals, hence improving satisfaction and performance. The increasing customer acceptance of recycled and upcycled items enhances employees’ sense of purpose and engagement. These findings highlight the importance of incorporating sustainable HR practices, including culturally oriented training and open ethical principles, to enhance labor relations and foster equity. Utilizing cultural heritage in design innovation serves as a strategic instrument to enhance human capital and promote long-term organizational sustainability.

Enterprise Resource Planning (ERP) system utilization and Environmental, Governance, Social (ESG) practice incorporation have jointly wielded significant influence on various aspects of accounting operations. On the other side, leveraging the robust information infrastructure, Taiwanese firms have widely implemented ERP systems and have been aligning with international ESG initiatives in recent years. The objective of this study is to investigate the impact of ERP utilization and ESG practices on real and accrual earnings management among firms listed in Taiwan over an 19-year span from 2003 to 2021. The results of this study suggest duration of ERP implementation has a negative impact on accruals earnings management, but has a positively influence on real management. The results underscore the significant influence of ERP utilization duration on the different aspects of corporate earnings management activity. Additionally, our investigation illustrates a negative association between the corporate assimilation of ESG practices and both real and accrual earnings management. This reveals that enterprises committed to implementing ESG practices highlight long-term substantive operations over the short term periodic performance of financial statements.

In the modern economy, non-financial reporting has become an essential tool for evaluating the social performance of companies. This article explores the importance of non-financial reporting as a central element in assessing sustainable performance, focusing on analyzing sustainability reports published by 20 companies listed on the Bucharest Stock Exchange (BVB). The study examines how these companies approach environmental, social, and governance (ESG) aspects in their reports and what is the relationship between these aspects and financial reporting indicators. Through the statistical analysis of the non-financial reports published by companies participating in the study with the help of the Pearson coefficient and the regression equations, the correlation between the financial and non-financial indicators is determined in order to validate the research hypotheses. The results indicate increased attention to transparency and social responsibility, highlighting the correlation between sound reporting practices and cooperative performance by combining social and environmental aspects with financial information. The research also highlights the challenges encountered in the reporting process and the level of compliance with international sustainability standards.

The technology of vermicomposting containing their leachates, teas and other extracts such as vermiwash as a result of earthworm action is widely applied for safe management of agricultural, industrial, domestic and hospital wastes. Remediation of polluted soils, improving crop productivity and inducing the resistance against biotic and abiotic stresses are other advantages of vermicompost derived liquids when used in agriculture. Contrary to the fact that chemical fertilizers are still widely used in agriculture, societies gradually become aware of the negative effects of these fertilizers on their health. Therefore, vermicompost derived liquids contain high amount of valuable plant nutrients which has the potential to be used as liquid fertilizer. This paper reviews the potential of vermicompost derived liquids as as an efficient combination of nutrient source of vermicompost derived liquids contributing to plant growth and acting as a deterrent to biotic and abiotic stresses.

The study looks at Ghana’s mining industry’s audit culture and green mining practices about their social responsibility to the communities where their mines are located. Results: According to this study, the economic motivations of mines and green mining are inversely related. Even large mining companies incur significant costs associated with their green mining initiatives because they require a different budget each year, which has an impact on their ability to maximize wealth. Conversely, mines with strong green mining initiatives enjoy positive public perception, and vice versa. Ghanaian mines do not have pre- or during-mining strategies; instead, they only have post-social and post-environmental methods. The best method for evaluating mines’ environmental performance in the community in which they operate is, according to this study, social auditing. This is primarily influenced by the mine’s audit culture, but it is also influenced by the auditor’s compliance with audit processes, audit guidelines, and, ultimately, the audit firm’s experience. The analysis confirms that Ghana’s mine environmental performance is appallingly low since local audit firms are not used in favor of foreign auditors who lack experience or empathy for the problems encountered by these mining communities. Last but not least, corporate social responsibility (CSR) is connected to Ghana’s development of green mining, either directly or indirectly. Whether the mine adopts a technocrat, absolutist, or relativist perspective on mining will determine this. The study discovered that, in contrast to the later approach, the first two views generate work in a mechanistic manner with little to no consideration for CSR.