This research investigates how accountants in Thailand are adapting to changes driven by advances in digital technology, environmental issues, and professional accounting organizations. The study identifies key factors influencing these shifts and assesses their impact on the accounting field. A survey of accountants from large manufacturing firms in Thailand was conducted, examining internal, external, and personal factors affecting their roles and responsibilities. The study uses Structural Equation Modeling (SEM) to analyze data from 174 respondents, identifying leadership and digital technology readiness as internal factors; sustainability force, professional entity, and digital technology force as external factors; and competency skills and attitude as personal factors. The fit indices collectively suggest that the model has a good fit to the data, demonstrated by Comparative Fit Index (CFI) value (0.91), Tucker-Lewis Index (TLI) (0.891), Root Mean Squared Error of Approximation (RMSEA) (0.067), and chi-square/degree of freedom model (1.776). The combination of the indices supports the conclusion that the model is robust and well-aligned with the observed data, and importantly capturing the relationships between the constructs under the study. Results reveal a significant transformation in the professional identity of Thai accountants, primarily driven by their positive attitude towards changes. Notably, professional accounting bodies and educational institutions appear to hinder this evolution. The findings emphasize the need for professional organizations to realign their strategies to better support the evolving roles of accountants.

This study examines the economic feasibility of the environment-friendly farmland use policy to improve water quality. Conventional highland farming, polluting the Han River basin in South Korea, can be converted into environment-friendly farming through land acquisition or application of pesticide-free or organic farming practices. We estimate the welfare measures of improvement in water quality and the costs of policy implementation for economic analysis. To estimate the economic benefit of improvement in water quality experienced by the residents residing in mid-and-downstream areas of the Han River, the choice experiment was employed with a pivot-style experimental design approach. In the empirical analysis, we converted the household perception for water quality grades into scientific water quality measures using Water Quality Standard to estimate the value of changes in water quality. To analyze the costs required to convert conventional highland farmlands into environment-friendly farmlands, we estimated the relevant cost of land acquisition and the subsidy necessary for farm income loss for organic agricultural practice. We find that the agri-environmental policy is economically viable, which suggests that converting conventional highland farming into environment-friendly farming would make the improvement in water quality visible.

The purpose of this research was to explore the link between Environmental, Social, and Governance (ESG) performance and corporate financial performance in the Pacific Alliance countries (Mexico, Colombia, Peru, Chile). The study used regression models to examine the correlation between ESG scores, environmental pillar scores, and financial performance metrics like return on assets (ROA) and EBITDA for 86 companies over 2016-2022. Control variables like firm size and leverage were included. Data was obtained from Refinitiv and Bloomberg databases. The regression models showed no significant positive correlations between overall ESG or environmental pillar scores and the financial valuation measures.The inconclusive results on ESG-firm value connections underscore the need for continued research using larger samples, localized models, and exploring which ESG aspects drive financial performance Pacific Alliance.

Noise pollution in construction sites is a significant concern, impacting worker health, safety, communication, and productivity. The current study aims to assess the paramount consequences of ambient noise pollution on construction activities and workers’ productivity in Peshawar, Pakistan. Noise measurements have been recorded at four different construction sites in Peshawar at different times of the day. Statistical analysis and Relative Importance Index (RII) are employed to evaluate the data Risk variables, such as equipment maintenance, noise control, increased workload, material handling challenges, quality control issues, and client satisfaction. The results indicated that noise levels often exceeded permissible limits, particularly in the afternoon, posing significant worker risks. In addition, RII analysis identified communication difficulties, safety hazards, and decreased productivity as significant issues. The results show that noise pollution is directly linked with safety risks, decreased performance, and client dissatisfaction and needs immediate attention by authorities. This paper proposes a strategic policy framework, recommending uniform hand signals and visual communication methods without noise for workers, worker training about safety, and using wearable devices in noisy settings. Communication training for teams and crane operators, proactive quality control, and customer-oriented project schedules are also proposed. These recommendations aim to mitigate the adverse effects of noise pollution, enhance construction industry resilience, and improve overall operational efficiency, worker safety, and client satisfaction in the construction sector of Peshawar, aligning with policy and sustainable development objectives.

Considering the role of tourism in promoting sustainable practices in destinations, this study aims to map the scientific literature on footprint calculators in the last three years (2020–2023) with a focus on the tourism context. The method adopted is a scoping review with a qualitative and exploratory approach, using the Scopus database. The originality of this research lies in the study of publications related to footprint calculators with a focus on the tourism sector. Based on the analysis carried out, the main results show that the study of footprint calculators applied to the tourism sector has had little prominence in the indexed research in the Scopus database during the specific period considered for this study. Consequently, the conclusion of the study highlights the marginality of the tourism sector in the discussion of footprint calculators in the last 3 years of scientific publications.

The rise of fintech in the financial sector presents a transformative shift towards digitalisation and sustainability on a global scale, leveraging technologies like AI to minimise environmental footprint. Neobanks not only challenge traditional banking models but also offer innovative solutions that align with sustainable objectives. The purpose of this paper is to analyse the impact of neobanks on global sustainability from economic, environmental, and social points of view. A comprehensive literature review of existing literature and current sustainable practices of neobanks was conducted. Results reveal that neobanks significantly positively contribute towards environmental sustainability with reduced paper use and logistics requirements of banking services. By offering more accessible and affordable banking services they importantly contribute towards higher financial inclusion, and with innovative products towards more competitive and innovative financial markets. AI-based tools they employ are increasing financial literacy and social inclusion. This article also highlights concerns regarding electronic waste management, potential high energy consumption, required digital literacy and cybersecurity risks. In conclusion, despite the mentioned risks, neobanks importantly contribute to global sustainability in many ways and will even more in the future. These findings can help neobanks shape sustainable practices and guide policymaking, as well as spread awareness of the sustainable impact of banking services.