Climate change is forcing countries to take strategic measures to reduce the negative impact on future generations. In this context, sustainable finance has played a key role in sustainable development since the establishment of environmental, social and governance principles. The underlying market has developed rapidly since its inception, with green bonds being the most prominent instrument. This article aims to study the impact of green bond issues on the abnormal stock returns of stocks listed on the main Euronext indices. The sample includes 58 issues carried out between 2014 and 2022 by 21 different firms listed on the AEX (Netherlands), BEL 20 (Belgium), CAC 40 (France), ISEQ 20 (Ireland), OBX (Norway) and PSI (Portugal) indices. The methodology follows the procedures of the event study using the market model. The results show significant positive stock price reaction on the issue date. After the abnormal losses just before the issues, suggesting the reserves of this consolidating market, abnormal gains persisted for over a week, providing evidence against the weak efficiency Euronext’s financial markets. The findings are useful for policy makers and entrepreneurs to promote innovative initiatives that encourage the financing and development of environmentally sustainable infrastructures.

This study investigates the factors influencing the adoption of telehealth among consumers in Malaysia, aiming to understand the impact of effort expectancy, performance expectancy, computer self-efficacy, and trust on the intention to use telehealth, building on the Unified Theory of Acceptance and Use of Technology (UTAUT). A quantitative descriptive methodology was used, collecting data from 390 Malaysian consumers via an online survey. The data were analyzed using IBM SPSS software to evaluate the relationships between the variables. The analysis revealed significant positive relationships between all examined factors and the adoption of telehealth. Performance expectancy was the most influential factor, followed by trust, effort expectancy, and computer self-efficacy. The multiple regression model indicated that these variables collectively explain 82.1% of the variance in telehealth adoption intention. The findings provide valuable insights for providers and marketers, suggesting that telehealth platforms should focus on performance expectancy, trust, and ease of use. Additionally, the study emphasizes the need for supportive policies from the Malaysian government to enhance telehealth adoption. The results contribute to the literature on healthcare technology adoption, offering practical implications for improving telehealth implementation in Malaysia.

Humanitarian workers face numerous challenges when providing assistance to people affected by natural disasters, armed conflicts, and other crises, which often leads to burnout and psychological distress. This qualitative study investigates the interplay of factors that contribute to burnout among Malaysian employees of a refugee-focused humanitarian organization. Ten staff members participated in focus group discussions, which revealed five themes: positive and meaningful emotions; difficult and negative emotions; vicarious trauma, stress, and burnout; work environment, culture, and managerial policies; and structural and governmental stressors. The study emphasizes the need for improved support and resources for humanitarian workers, as well as enhanced organizational policies and practices to prevent and mitigate burnout. The findings suggest that culturally adapted interventions, such as Acceptance and Commitment Therapy (ACT), can help humanitarian workers address their unique psychological challenges. More research is needed to examine the issues present within humanitarian organizations using qualitative methods and adapt appropriate interventions to prevent the development of psychopathology in these settings.

Accounting can be regulated using either a principle-based or rule-based approach; however, profit determined for taxes purposes is invariably subject to rigorous regulation, permitting minimal flexibility. Entities are strongly motivated to utilize same or highly similar tax figures for financial accounting and tax purposes, as it reduces costs and effort. Nevertheless, this form of tax-book conformity frequently results in decreased financial reporting quality, as proven by prior studies. In numerous jurisdictions, governments are developing simplified accounting systems that utilize figures established by accounting regulations, as this facilitates accurate tax calculations and enables entities to optimize efforts and expenses in preparing financial statements. However, these systems result in lower-quality financial statements, which consequently reduce transparency and makes decision-making. more complicated and less accurate. This study examines a specific example from Hungary where a simplified accounting system was introduced in conformity with tax regulations; nonetheless, the principle of true and fair view was replaced by standardization and uniformity. The research investigates if this tradeoff is acceptable as organizations utilizing this legislation (qualifying entities) are those whose scale suggests that such simplification will not significantly compromise public interest. The study reveals that in Hungary, smaller entities typically do not make significant changes to determine their taxable earnings. The introduction of this system is justifiable given the regulations available for smaller organizations. 

This study conducts a comprehensive analysis of the aquaculture industry across 11 coastal regions in eastern China from 2017 to 2021 to assess their adaptability and resilience in the face of climate change. Cluster analysis was employed to examine regional variations in aquaculture adaptation by analyzing data on annual average temperatures, annual extreme high/low temperatures, annual average relative humidity, annual sunshine duration, and total yearly precipitation alongside various aquaculture practices. The findings reveal that southern regions, such as Fujian and Guangdong, demonstrate higher adaptability and resilience due to their stable subtropical climates and advanced aquaculture technologies. In contrast, northern regions like Liaoning and Shandong, characterized by more significant climatic fluctuations, exhibit varying degrees of cluster changes, indicating a continuous need to adjust aquaculture strategies to cope with climatic challenges. Additionally, the study explores the specific impacts of climate change on species selection, disease management, and water resource utilization in aquaculture, emphasizing the importance of developing region-specific strategies. Based on these insights, several strategic recommendations are proposed, including promoting species diversification, enhancing disease monitoring and control, improving water quality management techniques, and urging governmental support for policies and technical guidance to enhance the climate resilience and sustainability of the aquaculture sector. These strategies and recommendations aim to assist the aquaculture industry in addressing future climate challenges and fostering long-term sustainable development.

Smallholder cocoa producers often experience low productivity levels, partly due to their weak collaborative advantage (CA). CA enables businesses to optimize outcomes through effective collaboration within value chains. This paper aims at examining the effect of CA pillars (trust building, resource investment, and decision synchronization) on the productivity. This paper uses primary data of 406 samples from smallholder cocoa producers in Indonesia. The data is analyzed by using CDM (Crepon Duguet Mairesse) model that divides the CA process into three stages: effort, output, and productivity. In the first stage, our model shows that having motivation to collaborate positively affects collaborative effort expenditure to develop a CA. In the second stage, the study finds that the three pillars of CA have to some degree contributes to achieving a better access to finance, superior cocoa seeds, and cocoa processing technology for smallholder cocoa producers. In the third stage, acquiring the outputs of CA leads to productivity improvement. The findings underscore the significance of intangible factors in shaping robust Collaborative Advantage (CA) and influencing productivity. This enriches CA theory, which has traditionally focused primarily on tangible factors.