This study aims to examine whether banks are compliant with adopting sustainability regulations and guidelines, and how they disclose their sustainable finance activities in sustainability reporting by providing case of Indonesian banking. Previous research provided discussions on the role of governance in supporting many variables as quantitative studies, but failed to demonstrate on going practices of how banking industries implement sustainable finance governance. Hence, this study provides originality by analyzing the extend of disclosures in order to evaluate their commitments in responding to sustainability regulations and guidelines, through disclosures of economic, environment, social, and governance (EESG) information in annual and sustainability reports. The samples were undertaken by examining the contents of sustainability and annual reports published for the financial year 2016 to 30 June 2021, for the Indonesian banks listed in business category 4, business category 3, and international banks, with the total of 202 reports. The results indicate that the implementation of sustainable finance in EESG information increases annually with social performances are the highest information disclosed, while the governance and economic information received the lowest level of disclosure. Results of this study will benefit policymakers, banks, and related companies to understand sustainable finance governance, and reveal the importance the role of banking industries to support Sustainable Development Goals (SDGs). Providing the insights of the ongoing discussions are expected to suggest following actions for further policies to support the implementation of sustainable finance, in particular to establish sustainability governance as a foundation of commitments, beyond complying to regulations.

Islamabad’s 2019 ban on single-use plastic shopping bags aimed to reduce plastic waste, but compliance is limited. This study evaluates the effectiveness of the ban as well as other factors in curtailing plastic bag use in Islamabad. Regression modeling within a rational choice framework analyzed survey data from 406 retailers across 18 selected urban and rural markets. We found that the subjective belief that a fine was unlikely (β = −16.10; t = −3.90; p < 0.001), likely (β = −24.99; t = −4.95; p < 0.001), or very likely (β = −43.84; t = −4.07; p < 0.001) for selling bags versus very unlikely was significantly associated with lower usage. Additionally, older retailer age (β = −0.25; p < 0.001) and more education (β = −0.77; p < 0.01) were associated with lower plastic bag usage. Business registration (β = −3.94; p < 0.10) and trade membership (β = −4.04; p < 0.05) also decreased use. Rural location (zone II: β = 13.28; p < 0.001) and plastic bags stock availability (β = 16.75; p < 0.001) increased use. Awareness, viewing bags as “Good”, unlikely fines and lack of substitutes lowered use. Results provide insights to inform more effective policies for reducing plastic waste.

This study examines the compliance between the accounting standard for Property, Plant and Equipment (PPE) and accountants’ practices in terms of disclosure and measurement, in order to determine its levels and drivers. Based on the assumption that a higher level of compliance is associated with a higher quality of the accounting information system, compliance indices are proposed and econometric regressions are used to analyze the determinants of this accounting compliance for Portuguese firms. The empirical evidence shows that compliance is not high, and that it tends to be higher for disclosing rather than for measuring. Moreover, the results suggest that firm size has a positive impact on compliance, both for measurement and disclosure, consistent with larger firms being subject to greater scrutiny. Liquidity, on the other hand, tends to have a negative effect on compliance, as more liquid firms are less dependent on external financing. Furthermore, while leverage tends to have a positive effect on measurement compliance, profitability has no effect on accounting compliance. Therefore, this study adds evidence straight from the perceptions of practitioners who interpret and apply accounting standards and then influence the quality of financial reporting, providing valuable insights that have the potential to affect confidence in firms.

The new oil derivatives transportation scheme proposed by the 2013 Mexican Energy Reform allowed new participants to enter the sector. The new legal framework requires fulfilling many requirements and corresponding duties for the transportation of oil products. The Mexican government already has an institution dedicated to measuring the regulatory cost of each federal procedure. This work aims to quantify the regulatory costs associated with the procedures and their compliance to obtain permits for transporting oil products by truck. We use the standard cost method to measure these costs, considering all associated costs. The results showed that two government offices did not adequately measure these costs. They did not consider relevant information on frequency and opportunity costs, resulting in undervaluation and leading to wrong expectations. As a result of this research, we provide a more accurate way of estimating these costs, which brings greater certainty in the budgeting of these projects and, therefore, increases the probability of survival and success.

In engineering, a design is best described based on its alternative performance operation. In this paper, an electric power plant is analysed based on its effective operational performance even during critical situation or crisis. Data is generated and analysed using both quantitative and qualitative research approach. During maintenance operation of an electric power plant, some components are susceptible to wide range of issues or crises. These includes natural disasters, supply chain disruptions, cyberattacks, and economic downturns. These crises significantly impact power plant operations and its maintenance strategies. Also, the reliable operation of power plants is often challenged by various technical, operational, and environmental issues. In this research, an investigation is conducted on the problems associated with electric power plants by proposing a comprehensive and novel framework to maintenance the power plant during crises. Based on the achieved results discussed, the framework impact and contribution are the integration of proactive maintenance planning, resilient maintenance strategies, advanced technologies, and adaptive measures to ensure the reliability and resilience of electric power plant during power generation operations in the face of unforeseen challenges/crisis. Hypothetical inferences are used ranging from mechanical failures to environmental constraints. The research also presents a structured approach to ensure continuous operation and effective maintenance in the electric power plant, particularly during crisis (such as environmental issues and COVID-19 pandemic issues).