This study explores the pivotal factors influencing the adoption of International Financial Reporting Standards (IFRS) in the banking sector of Vietnam, focusing on the perceptions of its benefits, the competence of accountants, the involvement of managers, and the guidance from the accounting and auditing community. Employing Exploratory Factor Analysis (EFA) on data collected from 236 professionals across accounting, auditing, banking, and finance, the research reveals that the perceived benefits of IFRS, active managerial participation, and advice from the accounting-auditing community significantly encourage the adoption of IFRS within Vietnamese commercial banks. Interestingly, the competence of accountants was not identified as a significant determinant. These findings suggest a nuanced landscape of IFRS adoption, emphasizing the importance of managerial support and community guidance over individual accountant competence. The study contributes to the broader discourse on IFRS adoption, offering actionable insights for banks, policymakers, and potentially applicable strategies for firms in Vietnam or similarly positioned economies on the path to IFRS compliance.

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.

The Convention on the Rights of Persons with Disabilities (CRPD) constitutes a crucial international framework that underscores the significance of inclusive education for individuals with disabilities, a vital goal for nations globally. This study seeks to examine the alignment of the recently established Saudi Law on the Rights of Persons with Disabilities (SLRPD) with the CRPD in the educational sector. The study employs a comparative analytical methodology to examine pertinent legal material and international treaties regarding inclusive education for individuals with disabilities. The findings indicate that the SLRPD substantially improves the rights of persons with disabilities by facilitating access to educational opportunities. Article 8 of the bill significantly enhances Saudi Arabia’s adherence to Article 24 of the CRPD objectives regarding inclusive education. The report emphasizes Saudi Arabia’s dedication to the ongoing evaluation and enhancement of its legal frameworks to facilitate access to educational opportunities for disabled children and youth. Under Saudi Arabia’s Vision 2030, the Kingdom has made significant strides in assisting those with disabilities, aligning with worldwide norms and its strategic goals. The research advises nations to intensify their initiatives for inclusive education by bolstering intersectoral collaboration, amplifying awareness activities, and cultivating relationships with international organizations. These measures will not only guarantee ongoing adherence to the CRPD but will also empower persons with disabilities to attain sustainable educational opportunities.

Many studies have called for more research and increased knowledge about Family Businesses (FB), notably their sustainability. This work aims to reduce this limitation through a narrative literature review and thus contribute to knowledge about FB’s compliance and sustainability design. The results suggest that interest in sustainability practices is growing but still low, and implementation is challenging. This work presents scientific contributions, notably to the Theories of Vision Based on Resources, Dynamic Capabilities, and Stewardship. At the same time, it contributes to the operationalization of FB, as they can design their sustainability practices and compliance strategies similar to those of others. The value of this work culminates in the original proposal of a framework identifying the leading information representative of the main challenges for the sustainability of FB.