This article is a study of the institutional governance of farmers in Bukit Batu District, Bengkalis Regency using the concept of Society 5.0 and the governance paradigm for analysis in peat area studies. This study aims to determine the form of institutional governance of smallholder agriculture in peat areas and determine the truth of the influence of community economic management and development indicators on Society 5.0, which results from empirical studies in the field. This study uses the mixed methods method, which combines quantitative and qualitative data analysis to measure the truth of information. The results of the study illustrate that the question study first finds existing forms of institutional governance walk, however still passive; this is caused by constraints of knowledge management plant horticulture in the region peat, utilization process nutrients, and management techniques group sustainable farming in aspect regulation government and empowerment company around through CSR; on the question, it has been furthermore found that management variables and community economic development have a positive influence on Society 5.0. This study uses quantitative analysis and calculation results from the SPSS analysis test to support this conclusion. From this study, it formulated recommendation from the synergy between economic development and management of peat areas to socio-economic and environmental impacts that must be considered by interested stakeholders, as well as maximizing function technology in making it easy to manage horticulture plants in peat areas as a form of Society 5.0 to minimize behind.

This study uses the annual financial data of Chinese A-share listed firms from 2010 to 2020 to investigate the relationship between multiple large shareholders (MLS) and earnings management (EM). After analyzing the samples using the Ordinary Least Squares (OLS) model and endogenous switching regression (ESR) model, the empirical results show that the presence of MLS can increase corporate EM activities and the MLS have a significantly positive effect on EM in both the treatment and control groups. In addition, this conclusion still holds after conducting multiple robustness tests. The cross-section analysis shows that the external audit supervision quality, institutional shareholders, and the uncertainty of the external economic environment have significant impacts on the baseline model results. Lastly, mediation effect analysis shows that the presence of MLS increases the corporate operating risk through EM activities. The conclusions of this paper are critical for policymakers to supervise China’s capital market, improve the level of corporate governance of China’s listed firms, and further promote reform of ownership structure.

Desert environments face the challenge of promoting sustainable tourism while balancing economic growth with cultural and environmental preservation. In the context of rapid global tourism expansion, effective destination management becomes crucial for positive economic impact and long-term preservation. This study aims to identify key factors influencing the sustainability of tourism. It explores the interactions between local stakeholders, the supply of tourism products and services, and tourism governance. Utilizing structural equation modeling through the PLS-SEM method, data was collected from 150 stakeholders in desert environments. The findings reveal that the involvement of local tourism stakeholders and the supply of tourism products and services significantly impact sustainable tourism in the desert environment. However, we observe a lack of influence between tourism governance and sustainable desert tourism. The novelty of the study lies in the identification of promotional factors for sustainable desert tourism. The originality of this study lies in its in-depth exploration of the mechanisms for promoting sustainable tourism.

The COVID-19 outbreak on international cruise ships during the early stages of the pandemic has exposed deficiencies in the governance of public health emergencies within the framework of existing international law. These deficiencies encompass various aspects, including the shortcomings of the system of flag state jurisdiction, the vague definition and reasonableness of governments’ “additional health measures” as stipulated in the International Health Regulations (IHR) of 2005, the role of World Health Organization (WHO) in the protection of the fundamental rights of passengers and crew members during epidemic outbreaks on cruise ships, the application of the free pratique rule under the international health law, and other challenges that have not been adequately addressed in current international law. In the post-COVID era, it is essential to revisit these core issues of international law and reassess the allocation of responsibilities among all evolving actors to foster effective multilateral cooperation in epidemic control. This paper adopts the “Diamond Princess” incident as a case study, examining how such public health emergencies pose challenges to international laws, particularly when they occur within the context of a cruise ship. The paper argues that cooperation on global health emergencies will continue to be a challenge until responsibility is more clearly allocated among stakeholders. Additionally, the paper formulates three principles for enhancing governmental cooperation, namely the fairness principle, the nationality principle, and the principle of common but differentiated responsibilities. It is advisable to carefully consider these key principles when reevaluating the international laws on public health emergencies in the post-COVID era.

Introduction: The growing global focus on Environmental, Social, and Governance (ESG) standards necessitates that companies optimize their corporate governance to balance economic, social, and ecological responsibilities. This study examines how the synergistic effects of Corporate Social Responsibility (CSR) and Environmental Responsibility (ER) can promote sustainable corporate development. Objective: The objective of this study is to analyze the critical elements of corporate governance structure optimization and to explore how companies can enhance their governance to achieve sustainable development through strengthened social and environmental management practices. Methods: The study uses case analysis and literature review to assess high-performing enterprises in CSR and ER integration, examining their governance, policy, and environmental strategies to uncover the factors behind their success in economic, social, and environmental spheres. Results: The research shows that optimizing governance structures markedly improves operational effectiveness. Companies need to create strong internal controls for equitable and transparent decisions, embedding CSR and ER into their strategies. CSR fulfillment builds public trust and environmental support, whereas ER improves brand reputation and competitiveness, driving sustainable and mutually advantageous development. Conclusion: The key to sustainable development in ESG practice lies in optimizing corporate governance and strengthening the synergy between social and environmental responsibilities. It is imperative for companies to build a governance structure that complies with ESG standards and to incorporate social and environmental considerations into their corporate strategies to effectively manage the triple bottom line of economic, social, and environmental performance.