The carbon footprint, which measures greenhouse gas emissions, is a good environmental indicator for choosing the best sustainable mode of transportation. The available emission factors depend heavily on the calculation methodology and are hardly comparable. The minimum and maximum scenarios are one way of making the results comparable. The best sustainable passenger transport modes between Rijeka and Split were investigated and compared by calculating the minimum and maximum available emission factors. The study aims to select the best sustainable mode of transport on the chosen route and to support the decision-making process regarding the electrification of the Lika railroad, which partially connects the two cities. In the minimum scenario, ferry transport without vehicles was the best choice when the transportation time factor was not relevant, and electric rail transport when it was. In the maximum scenario, the electric train and the ferry with vehicles were equally good choices. Road transportation between cities was not competitive at all. The comparison of the carbon footprint based on minimum and maximum scenarios gives a clear insight into the ratio of greenhouse gas emissions from vehicles in passenger transport. It supports the electrification of the Lika railroad as the best sustainable transport solution on the route studied.

This study employs a mixed-methods approach to explore the financial ramifications and perceived hurdles of adopting international accounting guidelines on asset value reduction in small and medium-sized enterprises (SMEs) in Barranquilla, Colombia, over a recent multi-year timeframe. Through scrutiny of fiscal data and thorough dialogues with SME leaders and finance professionals, the investigation unveils significant industry-specific variations in the monetary impact of embracing these global standards. Manufacturing SMEs are found to shoulder a weightier burden compared to their counterparts in the service sector. The research underscores the pivotal role of perceived standard intricacy in molding the financial outcomes for SMEs, even when accounting for factors such as acquaintance with the guidelines and professional tenure. These discoveries augment our comprehension of global accounting standard adoption in emerging economies and accentuate the necessity for bespoke support mechanisms to assist SMEs in traversing the complexities of implementing these international norms. The insights gleaned from this inquiry can guide policymakers and accounting authorities in crafting sector-specific directives and resources. Such targeted assistance can aid SMEs in harmonizing with worldwide accounting practices while curtailing potential adverse effects on their fiscal performance.

This research is based on the condition of the ever-rampant events of illegal logging perpetrated by companies in various areas in Indonesia and Malaysia. The issue of corporate illegal logging happened due to a concerning level of conflict of interest between companies, the government, and local societies due to economic motives. this paper aims to analyze the law enforcement on corporate illegal logging in Indonesia and Malaysia as well as the law enforcement on corporate illegal logging that is based on sustainable forestry. this research used the normative legal approach that was supported by secondary data in the forms of documents and cases of illegal logging that happened in Indonesia and Malaysia. this paper employed the qualitative analysis. Results showed that Indonesia had greater commitment and legal action than Malaysia because Indonesia processed more illegal logging cases compared to Malaysia. But mere commitment is not enough as the illegal logging ratio in Indonesia compared to timber production is 60%. meanwhile, in Malaysia, it is 35%. This shows that the ratio of law enforcement in Malaysia is more effective when comparing the rate of illegal logging and timber production. The phenomenon of forest destruction in Indonesia happened due to a disharmonic situation or an improper social relationship between society, the regional government, the forestry sector, business owners, and the law-enforcing apparatus. The sustainable forest-based law enforcement concept against corporate illegal logging is carried out through the integration approach that involves various parties in both countries.

Fujian Tubao, a defensive residential structure predominantly found in central Fujian, represents a significant cultural heritage of the region. However, with the rapid urbanization underway, Fujian Tubao faces the threat of extinction, presenting severe challenges to its survival and development. Identifying a sustainable development path for Fujian Tubao is crucial for preserving regional culture. This study uses Fuxing Bao, a quintessential example of Fujian Tubao, as a case study to explore conservation methods based on adaptive reuse. Through field surveys, questionnaires, in-depth interviews, and case studies, we analyze the historical background of the building, focusing on the current physical and social environment of Fuxing Bao. Our findings indicate that the current state of preservation of Fuxing Bao can meet the requirements for adaptive reuse. By integrating results from surveys and interviews with local villagers, we propose sustainable development strategies and conservation methods. This research offers a sustainable development model for Fujian Tubao and other traditional regional dwellings. By adopting an adaptive reuse perspective, it aims to better address the conflict between modern living and traditional architectural preservation, ensuring that these architectural spaces are properly protected and continue to play a unique role in contemporary society.

Our study investigates the relationship between firm profitability, board characteristics, and the quality of sustainability disclosures, while examining the moderating effects of financial leverage and external audit assurance. A key focus is the distinction between Big 4 and non-Big 4 audit firms. Using data from Malaysia’s top 100 publicly listed organizations from 2018 to 2020, we analyze sustainability reports based on the Global Reporting Initiative (GRI) standards. Unexpectedly, our results indicate a negative association between firm profitability and board characteristics, challenging traditional assumptions. We find that non-Big 4 audit firms significantly enhance sustainability disclosure quality, contradicting the widely held belief in the superiority of Big 4 firms. Our finding introduces the “Big 4 dilemma” in the Malaysian context and calls for a reassessment of audit firm selection practices. Our study offers new perspectives on the strategic role of board composition and audit firm selection in advancing sustainability disclosures, urging Malaysian organizations to evaluate audit firms on criteria beyond the global prestige of Big 4 firms to improve sustainability reporting.

Corporate social responsibility (CSR) is an important concept of modern economic theory. In the last few decades, it has become an increasingly popular marketing tool used by companies. Consumers too want to see more CSR activities, especially those focused on environmental protection. The petroleum industry produces both toxic and non-toxic waste at almost all stages of production. While petroleum companies satisfy market demand, they also want to meet consumers’ moral and ethical demands. In this light, CSR has become vital for the development of industry. This paper looks at CSR in the petroleum industry, and its effect on customer satisfaction and subsequently toward the customer repurchase intention in Malaysia. The starting point of this paper is the Stakeholder Theory. It then examines CSR endeavors within the oil and gas sector and its link to customer repurchase intentions. It also looks at the established hypotheses between the activities of CSR (Economic Responsibility, Legal Responsibility, Ethical Responsibility, Philanthropic Responsibility), customer satisfaction and repurchase intention. This paper aims to learn about the customer’s sense of fulfilment with the CSR activities, and what could be the reaction base on the customer’s expectation.