This study explores the advancement of ethical practices and environmental sustainability in Thai banking through an in-depth case analysis of Siam Commercial Bank (SCB), the country’s first indigenous bank founded in 1907. SCB has significantly influenced ethical banking practices and sustainability initiatives. The research provides a unique comparative analysis of SCB’s ethical frameworks and sustainability policies, assessing their impact on key stakeholders, including customers, employees, the community, and the environment. Employing a qualitative case study methodology, this study utilizes secondary data from SCB’s reports and CSR documents, analyzed through thematic analysis and descriptive statistics. The findings reveal SCB’s substantial progress in aligning ethical considerations with environmental sustainability, contributing new insights into ethical decision-making processes and the balance between profit and responsibility. Recommendations are provided to enhance ethical and sustainable practices in banking, adding to the discourse on corporate responsibility, environmental stewardship, and sustainable development.

The study aims to explain the relationship between the effectiveness of a business and its management through the analysis of working capital. The findings prove the complementary relationship. The analysis of working capital will always have a significant impact on the effectiveness of business management. The main objective of any corporation is to be effective in business, which can be achieved by analyzing the working capital. The result shows that analysis of working capital based on factors like operational efficiency, the company’s earnings and profitability, cash management, corporate receivable management, and corporate inventory management creates room for improvement and effectiveness in business management. Firms might enhance finances for business expansion by lowering their working capital requirements. It has also been revealed that there is a considerable difference in industries across time. It was observed that there is a high association between working capital efficiency and firm profitability. A highly efficient corporation is less vulnerable to liquidity risk and is also self-sufficient in terms of external finance. Numerous studies have been done to regulate the true rapport between working capital investments and their impact on financial presentation. It demonstrates that effective investment in working capital management may boost profitability and business value. The relationship between accounting and finance was explained by measuring working capital management in demand to illustrate the status of profitability. It was suggested that accountants take a more professional approach to updating their accounting and finance skills in their organization through effective working capital management.

The mining sector faces a complex dilemma as an economic development agent through social upliftment in places where mining corporations operate. Resource extraction is destructive and non-renewable, making it dirty and unsustainable. To ensure corporate sustainability, this paper examines the effects of knowledge management (KM), organizational learning (OL), and innovation capability (IC) on Indonesian coal mining’s organizational performance (OP). We used factor and path analysis to examine the relationships between the above constructs. After forming a conceptual model, principal component analysis validated the factor structure of a collection of observed variables. Path analysis examined the theories. The hypothesized framework was confirmed, indicating a positive association between constructs. However, due to mining industry peculiarities, IC does not affect organizational performance (OP). This study supports the importance of utilizing people and their relevant skills to improve operational performance. The findings have implications for managers of coal mining enterprises, as they suggest that KM and OL are critical drivers of OP. Managers should focus on creating an environment that facilitates knowledge sharing and learning, as this will help improve their organizations’ performance.

In the current competitive global marketplace, innovation is key for high-tech firms to thrive. Open innovation offers a promising approach, but its effectiveness remains unclear. Therefore, this research explored the connection between open innovation, knowledge management capability, and innovation performance within high-tech firms. We used a mediation approach to highlight the central role of knowledge management capability in the relationship between open innovation and innovation performance. We used a survey questionnaire approach to collect data from the 462 employees of high-tech firms on open innovation, knowledge management capability, and innovation performance using a convenient sampling technique. We used partial least square structural equations modeling through PLS-SEM statistics. Results indicated that open innovation has a direct, positive and significant connection with innovation performance. Similarly, the current research serves as a pioneering exploration into mediation analysis, highlighting the mediating role of knowledge management capability that influences the relationship between open innovation and innovation performance. Empirical studies offer valuable insights for leaders of high-tech firms, guiding them to identify effective knowledge management practices and determine the ideal extent of open innovation to boost innovation performance. The current study reveals novel insights into the benefits of knowledge management capability in enhancing open innovation efforts within firms. This research provides valuable implications and future research directions.

It has long been acknowledged that interpersonal trust is the foundation of business partnerships. Interpersonal trust is frequently required in circumstances involving interdependence among parties, wherein each party is cognizant of the other’s vulnerabilities, the potential consequences of their actions, and the favorable anticipations of others. This study aims to examine and understand the impact of the development of interpersonal trust on the long-term sustainability of the Gayo Aceh coffee business, which has been operational since 1908. The unit of analysis in this study is the stakeholders of the Gayo Aceh coffee industry, including farmers, collectors, sellers, and distributors. This study utilizes a qualitative technique, specifically employing a case study design, for both data collection and analysis. To collect data, we utilized observations and semi-structured interviews. The findings of the research indicate that the establishment of interpersonal trust among producers, collectors, sellers, and distributors has had a discernible influence on the current sustainability of the coffee industry in Aceh Gayo.

At the beginning of the 21st century, sustainability is today’s most important issue, but it is achieved only in those areas where there is environmental awareness. Natural heritage is a part of heritage tourism in terms of the grouping of attraction types. The conceptualization of heritage and cultural heritage itself is not uniform in the national and domestic literature, with some considering heritage tourism to be synonymous with cultural tourism and others interpreting it as a connotation. This study aims to present the natural heritage of Győr-Moson-Sopron County (Hungary). Quantitative research was used to analyze the topic (N = 666), the sample is not representative and the selection of respondents was random. Data were collected between 1 September 2023 and 31 October 2023 using electronic questionnaires shared on Google Drive. Data were processed using SPSS 25.0 and MS Office Excel in addition to the descriptive statistical data (modus, median, standard deviation), correlation, and cross-tabulation analyses. In the framework of quantitative research, respondents’ travel willingness to visit tourist attractions, their specific expenditures, and their intention to participate in various events were conducted. The following questions are addressed in the study, whether all three national parks (Fertő-Hanság, Pannontáj-Sokoró and Szigetköz) are equally popular among tourists, whether the educational level of tourists influences the visitation of Lake Fertő, whether the respondents’ place of residence and the Danube floodplain influence the visitation of the lake and whether the age of the respondents influences the visitation of the 700-year-old oak in Hédervár. The significant finding of the study is that the mean of non-young people’s visitation is higher than that of young people in all three national parks.