The main objective of the study is to discuss the application of a participatory approach that involves the community of a small rural area in Italy to develop and maintain a sustainable local food system based on a very ancient and high-quality typical local bean. The efficacy of the approach in terms of the active involvement of local actors (farming communities, local administration, social associations, and civil society) and knowledge transfer for preserving the local food culture has been demonstrated. Possible improvements to the approach through digital technologies for stimulating the effective engagement of teenagers have also been discussed.

This paper provides a disaster resilience-based approach. For the definition of the approach, a three-step method (definition of components, analysis of the resilience pillars and definitions of resilience-based actions) has been followed. To validate the approach, an application scenario for mitigating the COVID-19 pandemic is provided in the paper. The proposed approach contributes to stimulating the co-responsibility quadruple helix of actors in the implementation of actions for disaster management. Moreover, the approach is adaptable and flexible, as it can be used to manage different kinds of disasters, adjusting or changing itself to meet specific needs.

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.

This research aims to identify best practices and policy guidelines that foster sustainable urban ecotourism. As urban areas continue to expand, integrating ecotourism into urban planning emerges as a critical approach to sustainable development. This paper compares the policies and practices of urban ecotourism development in Thailand and China, aiming to construct a sustainable framework applicable to urban ecotourism development. Employing a comparative literature review, this research synthesizes findings from peer-reviewed journals, governmental reports, and case studies published between 2000 and 2024. The analysis focuses on the policies and practices adopted by Thailand and China to promote urban ecotourism, examining their effectiveness, challenges, and outcomes. The review shows distinct approaches in the two countries, with Thailand emphasizing community-based practices and stakeholder involvement and China primarily focusing on top-down policy initiatives for urban ecotourism development. Despite differing strategies, both countries demonstrate a commitment to integrating ecotourism into urban development plans. From the environmental, socio-cultural, and economic three dimensions, key successes include enhanced biodiversity conservation, increased local community participation, and improved tourist satisfaction. Challenges such as inadequate policy implementation, environmental degradation, and the sustainability of ecotourism practices are also discussed. The conclusion is that a holistic approach to urban ecotourism development that aligns policy and practice with the principles of sustainability is meaningful. The proposed framework offers actionable insights for policymakers, urban planners, and ecotourism practitioners aiming to use the potential of ecotourism as a tool for sustainable urban development in Thailand, China, and beyond.

Rapid population growth and inadequate adherence to scientific and managerial principles in urban planning have intensified numerous challenges, pushing major Iranian cities toward instability. Tehran, as the capital and one of the most urbanized regions in the country, faces significant sustainability threats that require immediate attention. These challenges are not unique to Tehran but represent a broader issue faced by rapidly urbanizing cities worldwide, particularly in developing countries. Addressing such challenges is critical to fostering sustainable development on a global scale. While urban sustainability has been extensively studied, limited research has focused on the indicators of urban instability and their tangible impacts on sustainable urban planning. This study aims to bridge this gap by identifying and analyzing key factors contributing to urban instability across economic, environmental, and social dimensions, with Tehran serving as a representative case. The findings reveal that economic instability is driven by uncertainty in economic policies, fluctuating housing prices, non-standard housing conditions, income disparity, unemployment, and cost of living pressures. Environmental instability is exacerbated by climate change, urban heat islands, floods, transportation mismanagement, energy insecurity, pollution, and insufficient green infrastructure. Social instability arises from limited social interaction, unequal access to services, weak community participation, social harms, and diminished urban safety and welfare. By framing these local challenges within a global context, the study underscores the interconnectedness of these dimensions and highlights the necessity for integrated, evidence-based approaches that combine local insights with global best practices. The findings aim to contribute to the broader discourse on sustainable urban development by offering actionable insights and strategies that can be adapted and implemented in other rapidly urbanizing cities. This research serves as a guide for policymakers, urban planners, and stakeholders worldwide, emphasizing the importance of holistic and resilient urban strategies to address the multifaceted challenges of sustainability and instability.

Our study focusses on the sustainable finance framework of the European Union. Given that the concept, target system and practical implementation of sustainability have become one of the top priorities, we consider it important to present in an understandable and simple form what activities and regulations have been created in this regard within the scope of the European Union’s common policy. Starting from the concept of sustainability, we analyse its significance. We examine the economic, social, corporate governance and environmental pillars and the European Green Deal based on them as foundations, as well as some prominent elements of sustainable finance: the Taxonomy, the Corporate Sustainability Reporting Directive, the Sustainable Finance Disclosure Regulation and the Union’s Corporate Sustainability Due Diligence Directive. We review the relationships and interactions of the above elements. We describe the sustainability objectives of the European Green Deal and the resources related to them, as well as the Sustainable Finance package of the European Commission. We also provide an overview of the regulatory details of the above-mentioned elements of EU law, thereby making the complex and complicated process of regulation transparent. These issues are relevant to Hungary and other EU member states located in Central and Eastern Europe and they have an effect on their policies.