The perspectives of economic students in Can Tho City, Vietnam were investigated in order to have a deeper understanding of the relationship between green supply chain management (GSCM) and social performance. A comprehensive survey was conducted on a sample size of 526 undergraduate students enrolled in business administration and international business courses. This study effort examined the impact of several subcomponents of GSCM on social performance. The inclusion of green production, green distribution, green supply chain management, and environmental education was seen. The coefficients of 0.24 and 0.115 suggest a favorable relationship between green procurement and internal environmental management and social performance. The existing scholarly literature presents several instances in which the implementation of Green Supply Chain Management (GSCM) has resulted in enhanced societal performance. The objective of this study is to contribute to the existing literature by investigating the many factors that influence the performance of Green Supply Chain Management (GSCM) in improving financial outcomes. The investigation also encompasses the examination of Green Supply Chain Management (GSCM) and its influence on societal performance. The authors propose that the extent to which graduates were exposed to GSCM education throughout their college years will have a substantial impact on their contributions to their respective fields and to society as a whole. Individuals who proactively pursue higher education by enrolling in college and focusing their studies on attaining a business degree are more likely to increase their chances of achieving success as entrepreneurs. Hence, these affluent proprietors of companies possess the potential to expand their operations and provide significant economic benefits at a macro level. In order to ensure the enduring viability of businesses, local communities, and the natural environment, educational institutions should provide curricula including corporate social responsibility, volunteerism, and ecologically conscious manufacturing methods. The integration of environmental stewardship with ethical business practices is crucial.

Transitioning to a green economy is a global concern, considered a pathway to sustainable development. This paper aims to investigate the effect of the transition into a green economy on Vietnam’s sustainable development and its two economic and environmental dimensions, with consideration of several essential issues including renewable energy, technological innovation, natural resource rents (oils, forest, and minerals), foreign direct investment, and trade. This paper utilizes data from 1996 to 2020 and then applies the autoregressive distributed lag (ARDL) method for analysis. The results conclude that renewable energy is a driving key to reducing environmental degradation, but it hampers economic growth, while the contrast occurs with technology. Our results emphasize the dependence on non-renewable energy, whereas the innovation of technology does not show a green orientation in Vietnam. Furthermore, there is a lack of sustainability in the effect of natural resource rents, foreign direct investment, and trade. Overall, the transition into a green economy in Vietnam does not illustrate the sustainable orientation. The findings of this research provide empirical evidence to clarify the relationship between this transition and its driving factor, with sustainable development and the two economic environment dimensions. In addition, this study will bring worthwhile implications for the policymakers and scholars on whether the transition to a green economy fulfills the orientation towards sustainability, then enhancing the economy's efficiency to achieve green growth, following the pathway to sustainable development.

Enterprise Resource Planning (ERP) system utilization and Environmental, Governance, Social (ESG) practice incorporation have jointly wielded significant influence on various aspects of accounting operations. On the other side, leveraging the robust information infrastructure, Taiwanese firms have widely implemented ERP systems and have been aligning with international ESG initiatives in recent years. The objective of this study is to investigate the impact of ERP utilization and ESG practices on real and accrual earnings management among firms listed in Taiwan over an 19-year span from 2003 to 2021. The results of this study suggest duration of ERP implementation has a negative impact on accruals earnings management, but has a positively influence on real management. The results underscore the significant influence of ERP utilization duration on the different aspects of corporate earnings management activity. Additionally, our investigation illustrates a negative association between the corporate assimilation of ESG practices and both real and accrual earnings management. This reveals that enterprises committed to implementing ESG practices highlight long-term substantive operations over the short term periodic performance of financial statements.

According to the United Nations, by 2050, about 68% of the world’s population will live in urban areas. This population increase requires environmental resilience and planning ability to reduce the negative environmental impacts associated with growth. In this scenario, life cycle analysis, whose standards were introduced by ISO 14000 series, is an essential tool. From this perspective, smart cities whose concern about environmental sustainability is paramount corroborating SDG 11. This study aims to provide a holistic view of environmental technologies developed by Brazilian inventors, focused on life cycle analysis, which promotes innovation by helping cities build greener, more efficient, resilient, and sustainable environments. The methodology of this article was an exploratory study and investigated the scenario of patents in the life cycle. 209 patent processes with Brazilian inventors were found in the Espacenet database. Analyzing each of the results individually revealed processes related to air quality, solid waste, and environmental sanitation. The review of patent processes allowed mapping of the technological advances linked to life cycle analysis, finding that the system is still little explored and can present competitive advantages for cities.

The mining industry significantly impacts the three pillars of sustainable development: the economy, the environment, and society. Therefore, it is essential to incorporate sustainability principles into operational practices. Organizations can accomplish this through knowledge management activities and diverse knowledge resources. A study of 300 employees from two of the largest mining corporations in South Kalimantan, Indonesia, found that four out of five elements of knowledge management—green knowledge acquisition, green knowledge storage, green knowledge application, and green knowledge creation—have a direct impact on the sustainability of businesses. The calculation was determined using Structural Equation Modelling (SEM). However, the study also found that the influence of collectivist cultural norms inhibits the direct effect of green knowledge sharing on corporate sustainable development. The finding suggests that companies operating in collectivist cultures may need to take additional measures to encourage knowledge sharing, such as rewarding employees for sharing their expertise on green initiatives, supportive organizational culture, clear expectations, and opportunities for social interaction.