The pressing need to redefine the tourism industry's relationship with nature and local communities has never been more critical. Ecotourism, as a paradigm of sustainable travel, holds transformative potential—not only for preserving our planet's fragile ecosystems but also for fostering local cultural and economic development. In this context, the integration of circular economy principles offers innovative pathways to enhance sustainability across the tourism sector. The application of circular economy frameworks in tourism not only reduces environmental impact but also enhances economic viability by creating closed-loop systems. My interest in this topic stems from a personal conviction: Tourism should leave a positive mark, one that enriches rather than diminishes the destinations we visit. This study delves into how the hotel industry can align itself with ecotourism principles by embracing innovative, sustainable practices that minimize environmental impact while delivering authentic, high-quality experiences for travelers. Through the lens of green energy, resource optimization, and cultural integration, the research demonstrates that sustainability is both an ethical responsibility and a pathway to long-term competitiveness in tourism. By supporting local economies and protecting natural heritage, the industry can shift from being a passive observer of environmental degradation to a proactive steward of change. This work serves as a call to action for stakeholders: Our choices today will define the landscapes and cultural legacies available to future generations.

The significant climate change the planet has faced in recent decades has prompted global leaders, policymakers, business leaders, environmentalists, academics, and scientists from around the world to unite their efforts since 1987 around sustainable development. This development not only promotes economic sustainability but also environmental, social, and corporate sustainability, where clean production, responsible consumption, and sustainable infrastructures prevail. In this context, the present article aims to propose a development framework for sustainability in food sector SMEs, which includes Life Cycle Assessment (LCA) and the integration of Environmental, Social, and Governance (ESG) strategies as key elements to reduce CO₂ emissions and improve operational efficiency. The methodology includes a comparative analysis of strategies implemented between 2019 and 2023, supported by quantitative data showing a 20% reduction in operating costs, a 10% increase in market share, and a 25% increase in productivity for companies that adopted clean technologies. This study offers a significant contribution to the field of corporate sustainability, providing a model that is adaptable and applicable across different regions, enhancing innovation and business resilience in a global context that requires collective efforts to achieve the sustainable development goals.

This study examines the challenges and needs faced by non-profit organisations (NPOs) in Colombia regarding the adopting of the International Financial Reporting Standards (IFRS) for small and medium enterprises (SMEs), particularly focusing on sections 3 and 4. Employing a mixed-method approach, the research combines qualitative and quantitative methods. Surveys were conducted with Colombia NPOs, official documents were analysed, and comparative case studies were performed. In-depth interviews and participant observation were also utilised to gain a comprehensive understanding of the obstacles and current practices within the Colombian context. The findings reveal that NPOs in Colombia encounter significant difficulties in adopting IFRS due to the complexity of the standards, lack of specialised resources, and the need for specific training. Internal challenges such as deficiencies in staff qualifications and training, resistance to change, and technological limitations were identified. Externally, ambiguities in the legal framework and donor requirements were highlighted. The case study illustrated that, while there are similarities between IFRS for SMEs and the IFR4NPO project, specific adaptations are essential to address the unique needs of NPOs. This research underscores the necessity of developing additional guidelines or modifying existing ones to enhance the interpretation and application of IFRS in Colombia NPOs. It is recommended to implement proactive strategies based on education and legislative reform to improve the transparency and comparability of financial information. Adopting a more tailored and supported accounting framework will facilitate a more relevant and sustainable implementation, benefiting Colombian NPOs in their resource management and accountability efforts.

Building cooling load depends on heat gains from the outside environment. Appropriate orientation and masonry materials play vital roles in the reduction of overall thermal loads buildings. A net-zero energy building performance has been analyzed in order to ascertain the optimum orientation and wall material properties, under the climatic conditions of Owerri, Nigeria. Standard cooling load estimation techniques were employed for the determination of the diurnal interior load variations in a building incorporating renewable energy as the major energy source, and compared with the situation in a conventionally powered building. The results show a 19.28% reduction in the building’s cooling load when brick masonry was used for the wall construction. It was observed that a higher heat gain occurred when the building faced the East-West direction than when it was oriented in the North-South direction. Significant diurnal cooling loads variation as a result of radiation through the windows was also observed, with the east facing windows contributing significantly higher loads during the morning hours while the west facing windows contributed higher amounts in the evening. The economic analysis of the net-zero energy building showed an 11.63% reduction in energy cost compared to the conventional building, with a 7-year payback period for the use of Solar PV systems. Therefore, the concept of net-zero energy building will not only help in energy conservation, but also in cost savings, and the reduction of carbon footprint in the built environment.

Recently, the government of Ethiopia has been engaged in modernizing the trans-regional Ethio-Djibouti railway infrastructure using the Belt and Road Initiative. This railway corridor has been serving as the main get way for the landlocked Ethiopia to the port. This article creates an insight about the implications of the Ethio-Djibouti railway corridor by exploring the question: what kinds of urban form and morphological changes evolved due to the railway corridor? To examine the impact of this railway corridor, the article employed stratified sampling and multiple criteria intermediate cities selection method. Accordingly, four (Bishoftu, Mojo, Adama, and Dire Dawa) intermediate cities were selected as case study. The article points out that the railway corridor conceived different kinds of linear urban centers around stations. The identified four intermediate cities attract industries and logistic centers. Those industries, logistic centers, and new railway stations often established at the periphery of intermediate cities resulted labour influx from rural and nearby small urban centers and urban expansion that caused a rural-urban continuum of ribbon settlement and strengthen trade gate way for the landlocked Ethiopia that caused trans-regional integration.