The implementation of government decentralization in Indonesia is facing regulatory problems for autonomous regions’ financing sources. Therefore, attention to regional finance is increasingly needed given that autonomous regions are required to carry out various central government interests in addition to their affairs. This leads to a split of power over financing development policy by the regional government. However, this does not mean that the local government’s financial needs must be free from the central government’s intervention. This study briefly compares financing regional autonomy in Indonesia, France, Germany and Thailand. The results show that the distribution of financial resources between the central government and regional governments is inconsistent with Article 18A section 2 of Law No.1/2022. The results also show that the provisions of various sources of taxation and levy have not met the financial needs of regions in Indonesia. Financial balance in the form of Natural Resources Production Sharing Fund from various natural resources owned by regions that only share unrenewable resources such as mining excavated materials remains unequally distributed between regions that have natural resources.

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.

Dong brocade, a fabric renowned for its intricate patterns and ethnic symbolism, has been woven by the Dong people for generations, showcasing their cultural significance. Traditional plant dyeing technology is one of the main aspects of Dong brocade but the documentation and understanding of this is still rather limited. With regard to the use of plant dye in Dong brocade, it is not as well explored as it should be since it has a traditional aspect. The main purpose is to investigate and apply the traditional plant dyeing technique to Dong brocade for the improvement of that sustainable concept and the preservation of cultural assets. Therefore, 121 Dong villagers were interviewed to elicit their awareness regarding prehistoric plant dyeing. By observing the dyeing conditions, this study provided accurate perception and learned how to differentiate between natural and synthetic mordants through ethnobotanical perception. The strategy is intended to integrate sustainable products into Dong brocade, employing orthogonal array development to find the right dyeing conditions for corresponding plant dyes. Research revealed that 8 genera of plants which include 7 species are used in dyeing Dong brocade. The findings presented in this work prove the effectiveness of the use of plant dyes in Dong brocade, showing its advantages with 30% of frequency and CI (Color Index) indices, 8% of them being cultural. 5 for ethnic cultural sustainment, developmental and bio-diversity reasons respectively. The unique integration between the traditional dyeing technique in Dong brocade and the utilization of sustainable resources is very promising for the improvement of identity enhancement and embodiment, and the preservation of the environment.

This paper employs a sample of Chinese A-share listed companies spanning from 2011 to 2022 to empirically investigate the influence of climate policy uncertainty on the corporate cost of debt, based on the theory of financial friction. We find that climate policy uncertainty significantly increases the corporate cost of debt, and the result is supported by robustness tests. To avoid biases arisen from endogeneity, this paper introduces an instrumental variable approach and propensity score matching method for verification. The endogeneity test results support the baseline regression results as well. Finally, this paper also discovers that financing constraints are the potential mechanism behind the impact of climate policy uncertainty on the corporate cost of debt.

Inland Container Depots (ICDs) are inland multi-modal terminals where goods in intermodal loading units can be transferred directly to seaports. The contribution of ICDs to regions’ economic and social growth is undeniable. To achieve the sustainable development of ICDs, evaluating and improving their service quality is critical. This study aims to investigate the factors contributing to the service quality of ICD in a developing country. The data utilized covers some ICDs in the Red River Delta, Vietnam. Regarding analytic methods, descriptive statistics first were run to show the level of aspects of service quality of ICDs. Subsequently, attitudinal statements were analyzed using exploratory factor analysis before linear regression was applied to recognize the factors influencing the service quality of ICDs. Generally, the service quality of ICDs was evaluated at an acceptable level but far from the high one. The results suggested that the four influential service quality factors included location and accessibility, facilities, process and management, and labor. Based on the findings of contributing factors, managerial implications were proposed.

Financial markets have adopted measures aiming at strengthening insurance industry and digital financial assets. Efforts have also been made to strengthen the financial sector and expand lending opportunities in times of economic turmoil. The role of the central banks as a mega-regulator have played a crucial role in implementing coordinated policies and improving the stability of the financial sector. This review paper analyses 100 papers and proposes recommendations for policy makers. The results confirm the financial sector has shown positive performance indicators, and the capital market has become increasingly important along with non-credit financial institutions. However, the growing number of first-time investors in the capital market requires a renewed focus on consumer protection and financial literacy. In addition, the development of digital technologies has changed the landscape of financial services, forcing financial institutions to fight for continued customer loyalty.