In the modern economy, non-financial reporting has become an essential tool for evaluating the social performance of companies. This article explores the importance of non-financial reporting as a central element in assessing sustainable performance, focusing on analyzing sustainability reports published by 20 companies listed on the Bucharest Stock Exchange (BVB). The study examines how these companies approach environmental, social, and governance (ESG) aspects in their reports and what is the relationship between these aspects and financial reporting indicators. Through the statistical analysis of the non-financial reports published by companies participating in the study with the help of the Pearson coefficient and the regression equations, the correlation between the financial and non-financial indicators is determined in order to validate the research hypotheses. The results indicate increased attention to transparency and social responsibility, highlighting the correlation between sound reporting practices and cooperative performance by combining social and environmental aspects with financial information. The research also highlights the challenges encountered in the reporting process and the level of compliance with international sustainability standards.

This study aimed to examine the impact of working conditions and sociopsychological factors on job satisfaction among office workers. Using data from the 2017–2018 Working Conditions Survey, exploring how workplace conditions and sociopsychological elements could impact job satisfaction. This study examined data from 9801 workers to explore the effects of working conditions and psychosocial environments on job enthusiasm, which subsequently impacts job satisfaction. Analyzing 1416 office workers, it found that fewer working hours, better work-life balance, improved work conditions, and lower depression levels enhance job enthusiasm, significantly affecting job satisfaction. The work environment had the most substantial impact, encompassing relationships with colleagues, task completion time, and confidence. Work-life imbalance and depression were also significant, with work-life balance being crucial for modern society, especially the younger generation. Poor working conditions and unstable psychosocial environments negatively affect job enthusiasm and satisfaction, with findings supporting previous research on job stress and turnover intentions in various industries. This study highlights the need for organizational policies that support these aspects to improve overall employee well-being and productivity.

The emergence of the COVID-19 pandemic led to the need to move educational processes to virtual environments and increase the use of digital tools for different teaching uses. This led to a change in the habits of using information and communication technologies (ICT), especially in higher education. This work analyzes the impact of the COVID-19 pandemic on the frequency of use of different ICT tools in a sample of 950 Latin American university professors while focusing on the area of knowledge of the participating professors. To this end, a validated questionnaire has been used, the responses of which have been statistically analyzed. As a result, it has been proven that participants give high ratings to ICT but show insufficient digital competences for its use. The use of ICT tools has increased in all areas after the pandemic but in a diverse way. Differences have been identified in the areas of knowledge regarding the use of ICT for different uses before the pandemic. In this sense, the results suggest that Humanities professors are the ones who least use ICT for didactic purposes. On the other hand, after the pandemic, the use of ICT for communication purposes has been homogenized among the different knowledge areas.

 Purpose: This research paper aims to assess the proficiency of tertiary education providers in engaging with online learning environments, especially in the context of the post-COVID-19 transition. The COVID-19 pandemic accelerated the adoption of online learning platforms, it is essential to understand how educational institutions have adapted and evolved in their approach to virtual education. The central research question explores how Continuous Professional Development (CPD), Technological Infrastructure (TI), and Support Systems (SS) collectively influence educators’ proficiency in online teaching (POT). Study design/methodology/approach: A comparative study was performed, comparing data collected during the COVID-19 pandemic with post-pandemic data from higher education institutions in Uzbekistan. In-depth interviews were conducted with 15 education facilitators representing both public and international educational institutions. This purposive sampling approach allows for a holistic exploration of the experiences, challenges, strategies, and preparedness of these facilitators during the transition to online learning. Manual qualitative data classification and content analysis were employed to understand themes in respondent experiences and identified actions. Findings: The study reveals the significant role of CPD, robust TI, and effective SS in enhancing the Proficiency of tertiary education providers in engaging with Online Teaching. These elements were found to be significant determinants of how well institutions and educators adapted to the shift to virtual education. The research offers valuable insights for educators, policymakers, and students, aiding in decision-making processes within academia and guiding the development and implementation of effective online teaching strategies. Originality/value: This study contributes to the existing literature by providing an in-depth understanding of the adjustments education facilitators make in response to the pandemic. It emphasizes the importance of ongoing preparation for online learning and highlights the role of digital workplace capabilities in ensuring successful interaction in virtual educational environments.

This paper aims to understand the local authorities’ reaction to green environment activities towards clean cities in Malaysia and how they respond to cleanliness awareness among the community. Four (4) cities, such as Melaka, Ipoh, and Muar dan Kuala Terengganu, were selected, and this study embarks on a qualitative research approach involving a semi-structured interview with top personnel from four local authorities. From the reaction point of view, some local authorities reacted positively towards the green environment and cleanliness of the city. Four (4) themes have been produced, such as awareness, which focuses on the daily routine of local authorities. Secondly, enforcement from the local government, with some warning and advice, really contributes to the changes in society’s attitude. Thirdly, support by local authority efforts, including awareness campaigns from electronic and printed media, does have a good impact. Lastly, active involvement from the local authorities regulated many communities in residential areas and had direct links with local communities and NGOs that annually organized green program activities. This study urged the Local Government Act 1976, which the local authorities are responsible for the enforcement activities such as the 3Rs (Reduce, Reuse, Recycle) activities and so on. Local authorities, state governments, and local communities should also help monitor and maintain environmental issues towards a clean city in Malaysia.

Indonesia ranks as the second-largest source of plastic garbage in marine areas, behind China. This is a critical problem that emphasises the need for synergistic endeavors to safeguard the long-term viability of marine ecosystems. The objective of this work is to examine the implementation of the Penta Helix model in the management of marine plastic trash. For this purpose, a Systematic Literature Review (SLR) was carried out, utilizing scholarly papers sourced from the Science Direct, Scopus, and Web of Science databases. The analysis centred on evaluating the Penta Helix model as a cooperative framework for tackling plastic waste management in the marine environments of Indonesia and China. The results suggest that the Penta Helix methodology successfully enables the amalgamation of many interests and resources, making a valuable contribution to the mitigation of plastic pollution in the waters of both nations. In order to advance a more comprehensive and sustainable approach to plastic waste management, this multidisciplinary plan brings together stakeholders from government, academia, business, civil society, and the media. Under this framework, the government is responsible for formulating laws, guidelines, and programs to decrease the use of disposable plastics and improve waste management infrastructure, all while guaranteeing adherence to environmental constraints. Simultaneously, the industrial and academic sectors are responsible for creating sustainable technology and pioneering business strategies, while civil society, in collaboration with the media, has a crucial role in increasing public consciousness regarding the destructive effects of plastic trash. This comprehensive strategy emphasizes the need of synergistic endeavors in tackling the intricate issues of marine plastic contamination.