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.

In the face of growing competition, industrial and commercial firms need more effective strategies to gain competitive advantages. This study investigates the role of enterprise risk management (ERM) as a mediator in highlighting the significance of innovation capability on profitability in industrial and commercial firms listed on the Amman Stock Exchange (ASE). Data were collected from 244 respondents using a standardized questionnaire and analyzed with SPSS software. The results indicate that the innovation capability has an impact on profitability in industrial and commercial firms, as well as their ERM practices. Additionally, ERM mediates the relationship between innovation capability and profitability. Firms that adopt distinctive innovation strategies tend to maintain formal ERM strategies, which in turn enhance market superiority and profitability. This research offers some significant managerial ramifications that may be essential for business owners, executives, and decision-makers involved in the development of firms.

In the face of growing urban problems such as overcrowding and pollution, we urgently need innovative ideas to build smarter and greener cities. Current urban development strategies often fail to address these challenges, revealing a significant research gap in integrating advanced technologies. This study addresses these gaps by integrating green technologies and artificial intelligence (AI), studying its impact on achieving smart and sustainable habitats and identifying barriers to effective use of these technologies, considering local variations in infrastructural, cultural, and economic contexts. By analyzing how AI and green technologies can be combined, this study aims to provide a vision that can be used to improve urban development planning. The results emphasize the significance of environmental responsibility and technological innovation in the development of sustainable urban environments and provide practical recommendations for improving the overall quality of life in cities through planning and urban planning.

Introduction: In Central Europe, in Hungary, the state guarantees access to health care and basic health services partly through the Semmelweis Plan adopted in 2011. The primary objectives of the Semmelweis Plan include the optimisation and transformation of the health care system, starting with the integration of hospitals and the state control of previously municipally owned hospitals. The transformation of the health care system can have an impact on health services and thus on meeting the needs of the population. In addition to reducing health inequalities and costs, the relevant benefits include improving patients’ chances of recovery and increasing patient safety. The speciality under study is decubitus care. Our hypothesis is that integration will improve the chances of recovery for decubitus patients through access to smart dressings to promote patient safety. Objective: to investigate and demonstrate the effectiveness of integration in improving the chances of recovery for decubitus ulcer patients. Material and methods: The research compared two time periods in the municipality of Kalocsa, Bács-Kiskun County, Southern Hungary. We collected the number of decubitus patients arriving and leaving the hospital from the nursing records and compared the pre-integration period when decubitus patients were provided with conventional dressings (01.01.2006–2012.12.31) and the post-integration period, which entailed the introduction of smart dressings in decubitus care (01.01.2013–2012.12.31). The target population of the study was men and women aged 0–99 years who had developed some degree of decubitus. The sample size of the study was 4456. Independent samples t-test, Chow test and linear trend statistics were used to evaluate the results. Based on the empirical evidence, a SWOT analysis was conducted to further examine the effectiveness of integration. Results: The independent samples t-test model used was significant (for Phase I: t (166) = −16.872, p < 0.001; for Phase II: t (166) = −19.928, p < 0.001; for Phase III: t (166) = −19.928, p < 0.001; for Phase III: t (166) = −16.872, p < 0.001). For stage III: t (166) = −10.078, p < 0.001; for stage IV: t (166) = −10.078, p < 0.001; for stage III: t (166) = −10.078, p < 0.001). for stage III: t (166) = −14.066, p < 0.001). For the Chow test, the p-values were highly significant, indicating a structural break. Although the explanatory power of the regression models was variable (R-squared values ranged from 0.007 to 0.617), they generally supported the change in patient dynamics after integration. Both statistical analyses and SWOT analysis supported our hypothesis and showed that integration through access to smart dressings improves patients’ chances of recovery. Conclusions: Although only one segment of the evidence on the effectiveness of hospital integration was examined in this study, integration in the study area had a positive impact on the effective care of patients with decubitus ulcers, reduced inequalities in care and supported patient safety. In the context of the results obtained, these trends may reflect different systemic changes in patient management strategies in addition to efficient allocation of resources and quality of care.

Purpose: This research aims to examine the influence of intellectual capital disclosure and the geographical location of universities on the sustainability of higher education institutions in Southeast Asia. Design/methodology/approach: This research is quantitative and uses secondary data obtained through the annual reports of universities that have the Universitas Indonesia Green Metric Rank. This research uses two stages of data analysis techniques, namely the content analysis stage to determine the number of Intellectual Capital disclosures and the hypothesis testing stage. The analysis tool uses the SPSS version 23 application. The population of this research includes all universities in Southeast Asia that are included in the UI Greenmetric World University Rankings. The sampling technique used was purposive sampling technique, which resulted in 86 analysis units of higher education institutions in Southeast Asia. Findings: The research results prove that the geographical location of universities has a negative and significant influence on Universitas Indonesia Green Metric’s performance in Southeast Asia and human capital has a positive influence on UIGM’s performance in Southeast Asia. However, the structural capital and relational capital components do not affect the UIGM performance of universities in Southeast Asia. Originality/value: The originality of the research is the use of higher education sustainability variables with UIGM proxies and modified IC indicators for universities and geographical areas that have not been widely used to see whether there are fundamental differences in the disclosure of intellectual capital for higher education institutions in Southeast Asia.