Due to the lack of clear regulation of management accounting at the state level in Russia, the authors conducted a study based on an analysis of information sources, an expert survey on their reliability, and a case method, which resulted in a reporting form compiled for the production process of an agro-industrial enterprise (grain products) as part of inter-organizational company cooperation. The developed management reporting system (composed of eight consecutive stages: standard reports, specialized reports, itemized query reports, notification reports, statistical reports, prognostic reports, modeling results reports, and process optimization reports), on one hand, allows solving a set of tasks to increase the competitiveness of Russian agro-industrial enterprises within the framework of inter-organizational management accounting. On the other hand, the introduction of ESG principles into the management reporting system (calculation of the environmental (E) index, which assesses the company’s impact on the natural ecosystem and covers emissions and efficient use of natural resources in the agricultural production process) increases the level of control and minimizes the risks of an unfair approach of individual partners to environmental issues.

This article examines the overseas corporate social responsibility (CSR) patterns of Chinese international contractors (CICs). Adopting an institutional and political economy approach, a unique dataset is constructed with country-specific contents drawn from CSR-related reports and website information of 50 top CICs. This dataset provides a foundation for systematic content analysis of CICs’ overseas CSR practices, revealing that both political legitimacy-seeking and strategic competitiveness-seeking motivations drive CICs’ CSR activities abroad, characterized by the prioritization of customer and community engagement. The findings highlight the coexistence of the exogenous pressures for the national image-building purpose and the endogenous awareness of CSR strategic importance for corporate internationalization. The hybridization of political and economic rationales is presented as the defining feature of CICs’ current overseas CSR patterns, with the balance between them being determined by stakeholder type and internal business needs influenced by corporate internationalization experience.

The urgency of ecological problems has become increasingly complex, so responses from diverse parties are needed, including in the context of ecological citizenship. The general hypothesis proposed in this research is that the problem of climate change has an influence on the high level of attention of the global community, including academics, to environmental issues related to the active role of citizens demanding environmental justice and sustainable development. This study aims to explore globally published documents to provide an in-depth discussion concerning ecological citizenship. Bibliometric analysis was employed from the Scopus database. The main findings confirm the significant contribution of ecological citizenship in shaping global understanding of the role of individuals in maintaining environmental sustainability. The research theme mapping shows the diversity of issues that have been explored, with particular emphasis on environmental education and social justice, providing a basis for recommendations for future research. In particular, environmental education has been recognized as a critical element in shaping society’s understanding of environmental issues, while social justice underscores the importance of fair distribution and critical analysis of inequality in social and ecological contexts. Future research recommendations include the exploration of effective strategies in promoting the concept of ecological citizenship, developing a holistic environmental education curriculum, and more active research in the context of social justice in various regions, including Asia. This bibliometric analysis is expected to contribute substantially to formulating policies and practical actions that support the vision of inclusive ecological citizenship, which positively impacts overcoming global environmental challenges.

The existing studies on the association between the built environment and health mainly concentrates on urban areas, while rural communities in China have a huge demand for a healthy built environment, and research in this area remains insufficient. There is a lack of research on the health impact of the built environment in rural communities in China, where there is a significant demand for advancements in the healthy built environment. Exploring the Influence of built environment satisfaction on self-rated health outcomes in New-type village communities has positive significance for advancing research on healthy village community. This paper selects four new-type village communities as typical cases, which are located in the far suburbs of Shanghai, China. A questionnaire survey was conducted on individual villagers, and 223 valid questionnaire samples were obtained. A PLS-SEM model was developed using survey data to examine how built environment satisfaction influences dwellers’ self-rated health while taking into account the mediating function of the perceived social environment. Moreover, multi-group analysis was performed based on age. The results show that built environment satisfaction indirectly influences residents self-rated health through its impact on perceived social environment. The research also discovered that the relationship between built environment satisfaction, social environment satisfaction and self-rated health is not influenced by age as a moderating factor. The research offers new insights for the planning and design of new-type village community from a health perspective.

Extensive research on pro-environmental behaviour (PEB) reveals a significant knowledge gap in understanding the influence of social class, perceived status and the middling tendency on pro-environmental behaviour. Using the International Social Survey Programme Environment dataset, and conducting multilevel mixed-effects linear regressions, we find that the middling tendency and biased status perceptions significantly influences pro-environmental behaviour. Those who deflate their social position have higher pro-environmental behavior and this reinforces the idea that pro-environmental behaviour is driven by a post-materialist effect rather than a status enhancement effect. Moreover, the objective middle class is still a stronger contributor to higher PEB levels compared to subjective middle class. We also find the relation between class, status and PEB vary by country. These findings provide vital insights into the intricate and heterogenous dynamics between class, status and pro-environmental behaviour among different countries and shed light on class and status as driving forces behind pro-environmental behaviour.

This study aims to underscore the relevance of pre-existing resilience experiences within communities affected by socio-political violence in Colombia, particularly in the context of developing effective risk management practices and enriching the CBDM model. This research employs a qualitative design, incorporating a multiple case study approach, which integrates a comprehensive literature review, in-depth interviews, and focus groups conducted in two Colombian communities, namely Salgar and La Primavera. The community of La Primavera effectively harnessed community empowerment and social support practices to confront socio-political violence, which evolved into a form of social capital that could be leveraged to address disaster risks. Conversely, in Salgar, individual and familial coping strategies took precedence. It is concluded that bolstering citizen participation in disaster risk management in both communities and governmental support for community projects aimed at reducing vulnerability is imperative. This study reveals that capabilities developed through coping with the humanitarian consequences of armed conflict, such as community empowerment and practices of solidarity and social support, can enhance community resilience in the face of disasters.