In the present and future of education, fostering complex thinking, especially in the context of the Sustainable Development Goals (SDGs), is critical to lifelong learning. This study aimed to analyze learning scenarios within the framework of a model that promotes complex thinking and integrated design analysis, to identify the contributions of linking design models to the SDGs. The research question was: How does the open educational model of complex thinking link to the SDGs and scenario design? The analysis examined a pedagogical approach that introduced 33 participants to the instructional design of real-life or simulated situations to develop complex thinking skills. The categories of analysis were the model components, the SDGs, and scenario designs. The findings considered (a) innovative design capacity linked to SDG challenges, (b) linking theory and practice to foster complex thinking, and (c) the critical supporting tools for scenario design. The study intends to be of value to academic, social, and business communities interested in mobilizing complex thinking to support lifelong learning.

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.

Amidst China’s burgeoning population and rapid technological strides, this study explores how elderly citizens navigate and embrace electronic governance (e-governance) platforms. Addressing a crucial gap in knowledge, we delve into their limited digital fluency and its impact on e-governance adoption. Our meticulously crafted online survey, distributed via WeChat across significant cities (Beijing, Shanghai, Tianjin, Changsha), yielded 396 responses (384 analyzable). Utilizing Structural Equation Modeling (SEM), we unearthed key influencers of subjective norms, including perceived ease and usefulness, trust, supportive conditions, and past tech exposure. These norms, in turn, positively shape attitudes. Crucially, educational background emerges as a moderator, amplifying the positive link between attitudes and e-governance engagement intent. This underscores the necessity of an inclusive, customized e-governance approach, offering valuable policy insights and advocating for holistic solutions for older adults. Our research yields empirical and theoretical contributions, paving the way for actionable Social Sustainability Marketing Technologies in China, particularly championing digital inclusivity for seniors.

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.

Fintech as a three-dimensional phenomenon reflects the rapidly changing technological, financial and business environment. The bibliometric analysis of scientific articles allowed us to identify the main themes and create a map of the field of fintech influences. Systematization of scientific articles revealed the influence of economic development and socio-demographic inequality on fintech development. Government regulatory policies can accelerate the digitisation of financial services and financial inclusion and help the fintech sector face geopolitical challenges. Fintech’s impact was divided into three areas: financial stability and sustainable development, the business ecosystem and human behaviour. The research we summarised allowed us to identify the mechanisms through which fintech influences various fields. A complex approach to the influence of fintech enables us to understand the phenomenon and make better decisions.

This paper aims to investigate local communities’ participation in eco-tourism projects by using the community of Situ Cisanti located in Tarumajaya Village, West Java as a case. Data were gathered through observation, in-depth interviews, and documentation analysis. Observations and in-depth interviews were conducted simultaneously for two months, from September to October 2021. In-depth interviews were conducted with 15 informants from the elements; village government officials of Tarumajaya, Perhutani, and local communities who participated in the Situ Cisanti eco-tourism project, which was completed through a documents analysis. According to the findings, local community participation in Situ Cisanti eco-tourism consists of conservation and economic participation. Conservation participation is demonstrated by their participation in restoration and greening activities such as reforestation, etc. in Situ Cisanti and its surroundings, whereas economic participation is demonstrated by the establishment of stalls, culinary, coffee, souvenir, and homestay businesses as a result of Situ Cisanti eco-tourism. Furthermore, the existence of this eco-tourism has empowered women because new business opportunities that arise are not only run by men but also by women. As a result, this study implies that the participation of local eco-tourism communities not only has an impact on empowering conservation knowledge and economics, but it can also imply women empowerment.