Environmental, social and governance (ESG) goes beyond its function as a business to maximize profits for the shareholders to work for societal purposes. Meanwhile, the green credit policy in China is still in its infancy, and the impact of green loans on the efficiency of commercial banks is significantly different. In this context, this paper details the company’s performance in crucial aspects such as low-carbon operations, eco-friendly financial innovation, a sustainable economic system, data security and the development of organizational capabilities to provide a sustainable development paradigm for supply chain finance technology peers. Based on ESG portfolio, we found that adding ESG holdings to a company affects its compliance with delivery or environmental rules, and anode and cathode of ESG combined Dual Carbon (DC) are presented in terms of emission levels. Our further research indicates the implementation of Green Credit Guideline has a positive impact on ESG performance of both green and polluting firms in comparison with others. The result was fully supported by different methods and models including PSM-DID (Propensity Score Matching-Differences-in-Differences), QDID (Quantiles Differences-in-Differences), and Kernel approaches, which can provide more implications and references for policy makers. Investors, politicians, and other essential stakeholders perceive ESG as a strategy to protect enterprises from future risks.

Eucalyptus is an important source of cellulose and a widely cultivated plant. Biotechnology tools can save time spent in breeding and transcriptomic approaches generate a gene profile that allows the identification of candidates involved in processes of interest. RNA-seq is a commonly used technology for transcript analysis and it provides an overview of regulatory pathways. Here, we selected two contrasting Eucalyptus species for cold acclimatization and focused in responsive genes under cold condition aiming woody properties – lignin and cellulose. The number of differentially expressed genes identified in stem sections were 3.300 in Eucalyptus globulus and 1370 in Eucalyptus urograndis. We listed genes with expression higher than 10 times including NAC, MYB and DUF family members. The GO analysis indicates increased oxidative process for E. urograndis. This data can provide information for more detailed analyses for breeding, especially in perennial plants.

The objective of the study was to analyze green marketing in the promotion of environmentally responsible and sustainable practices in the development of resilient infrastructure in Peru. The methodology used was qualitative and interpretative, the documentary design based on the systematic review of scientific literature. The PRISMA model was applied for the selection of units of analysis, resulting in 36 articles out of an initial total of 950. Content analysis was used to examine the documents, following a detailed procedure that included the use of Grounded Theory to categorize and analyze the data. The results highlighted the importance of integrating green marketing and sustainable practices into resilient infrastructure planning and development. Key strategies were identified that include promoting environmental responsibility, adopting sustainable technologies in construction, and implementing policies that foster urban resilience and sustainability. The findings highlight the adoption of a comprehensive approach that combines green marketing with resilient infrastructure planning and development to address environmental challenges and promote sustainable development in Peru.

This paper presents an overview of the policies and efforts of the Provincial Government of Bali, Indonesia, to tackle the development of HIV/AIDS. This study considers the socio-cultural context and analyzes the factors that are most likely to influence its spread, the response of the community, and the local government’s efforts to form Provincial AIDS commission whose movement is supported by the village government and the community to suppress the spread of HIV/AIDS. The authors observe the micro factors that most determine this program, such as attitudes, behaviors, and desires of policy-making actors, stakeholders, implementing organizations, adequacy of human resources, financial funds, information, education, communication, advocacy, regional languages, the role of students, and field workers, and local culture in preventing the spread of HIV/AIDS. Therefore, this research does not focus on just one dimension in efforts to deal with this outbreak. Following the application of the public policy theory, all potential contributing elements must be addressed simultaneously. This requires a truly interdisciplinary and multisectoral approach that requires to be comprehended by policymakers in other provinces where the prevalence of HIV/AIDS is quite high. This effort also requires commitment and strong political will from levels of government.

This study aims to analyze connectivity or accessibility between regions in Wakatobi islands, both within and between islands, to understand the available transportation network. Based on an understanding of the dynamics of connectivity, it is expected to provide a solid foundation for the development of more efficient and sustainable transportation infrastructure in the future. A combination of qualitative and quantitative approaches is used to explore data more comprehensively and accurately. The two primary airports and several ports are still insufficient in enhancing connectivity for both the residents and tourists within the archipelago. Improving road, sea, and air transportation networks is a necessity and expectation to improve connectivity between regions. An analysis of accessibility potential provides an overview of transportation costs and expensive and long travel fares. There are several needs that need to be met in the form of the revitalization of local ports, the development of the concept of Air Buses between crossing ports, optimizing routes between airports, and the implementation of Bus/BRT (Bus Rapid Transit) on each island with feeder lines. Furthermore, the development of connectivity in Wakatobi must consider various alternative modes of transportation, increasing service frequencies, and developing supporting infrastructure. This conclusion is the basis for the preparation of a holistic and sustainable connectivity development plan in the Wakatobi archipelago.

This study examines the determinants of audit quality and their impact on detecting financial statement fraud at public accounting firms member of OAI Solusi Manajemen Nusantara in Indonesia. Using a quantitative approach, data was collected through a structured questionnaire distributed to auditors and staff. Key findings highlight the significant influence of auditor independence, professional proficiency, and supervision actions on conducting effective audits, thereby enhancing fraud detection capabilities. The research identifies challenges such as the focus on Indonesian firms and potentially limiting broader applicability. Recommendations include enhancing auditor training, adopting stringent audit procedures and technology, and ensuring adherence to auditing standards to improve audit quality and uphold financial reporting integrity. This study underscores the critical role of audit quality in preventing and detecting financial statement fraud, suggesting avenues for future research to explore additional influencing factors.