The US Infrastructure Investment and Job Act (IIJA), also commonly referred to as the Bipartisan Infrastructure Bill, passed in 2021, has drawn international attention. It aims to help to rebuild US infrastructure, including transportation networks, broadband, water, power and energy, environmental protection and public works projects. An estimated $1.2 trillion in total funding over ten years will be allocated. The Bipartisan Infrastructure Bill is the largest funding bill for US infrastructure in the recent history of the United States. This review article will specifically discuss funding allocations for roads and bridges, power and grids, broadband, water infrastructure, airports, environmental protection, ports, Western water infrastructure, electric vehicle charging stations and electric school buses in the new spending of the Infrastructure Investment and Job Act and why these investments are urgently necessary. This article will also briefly discuss the views of think tank experts, the public policy perspectives, the impact on domestic and global arenas of the new spending in the IIJA, and the public policy implications.

Due to the lack of clear regulation of management accounting at the state level in Russia, the authors conducted a study based on an analysis of information sources, an expert survey on their reliability, and a case method, which resulted in a reporting form compiled for the production process of an agro-industrial enterprise (grain products) as part of inter-organizational company cooperation. The developed management reporting system (composed of eight consecutive stages: standard reports, specialized reports, itemized query reports, notification reports, statistical reports, prognostic reports, modeling results reports, and process optimization reports), on one hand, allows solving a set of tasks to increase the competitiveness of Russian agro-industrial enterprises within the framework of inter-organizational management accounting. On the other hand, the introduction of ESG principles into the management reporting system (calculation of the environmental (E) index, which assesses the company’s impact on the natural ecosystem and covers emissions and efficient use of natural resources in the agricultural production process) increases the level of control and minimizes the risks of an unfair approach of individual partners to environmental issues.

This paper aims to explain the administrative and the Environmental, Social and Governance (ESG) of the Indonesian Spaceport Project in Biak, Papua, Indonesia, under the Public-Private Partnerships (PPP) scheme, particularly from the protest to fear of environmental damage and traditional rights. This paper analyzes the factors that cause the local society’s reluctance to accept the development of Indonesia’s very first commercial spaceport. This paper uses a doctrinal methodology, which examines changes in the trend of ESG in implementing PPP projects. The method used is a qualitative systematic review of national and international studies. This paper finds that the lack of legal certainty for administrative and ESG as the main factor contributing to the pitfall of the PPP project in Biak Papua. No clear Government Contracting Agency (GCA), plus the fact that the Indonesian government puts too much weight on business consideration in PPP while Papuan people need more ESG, especially considering the historical conflict in the region, has been the epicenter of the problem. Given the ESG-PPP regulatory failure of spaceport development in Biak, more focused studies using comparative study methodology are needed to propose a more robust and customized ESG in PPP regulations in a politically and historically sensitive area. The authors forward a regulatory reform to balance administration, ESG, and business considerations in PPP projects for a spaceport.

This study aims to develop a framework that helps organizations to fulfill their environmental and social responsibility amid constraints in selecting which stakeholders’ interest comes first and the essential to have an evolved strategic planning that can accommodate broader systemic planning and practice that will yield authenticity in business sustainability with components of environmental worldview of its leaders and organizational learning in the framework. This research uses the method of literature review with the data from interviews and content analysis of the report from one organization that has successfully implemented social and environmentally friendly practices. Based on an in-depth review of literatures on worldview, organizational learning, and strategic planning, and with empirical study from one organization, a conceptual framework by combination of the existing concepts is produced to enable an integration of theories in a range of possible actions for organizations to achieve sustainable development. The result from this research’s framework will allow further study to be carried out in the future to verify associations between existing concepts or variables within the framework, and to produce next empirical results in supporting those theories being reviewed in this paper.