This study focuses on the environmental cost accounting and economic benefit optimization of China’s FAW Hongqi New Energy Vehicle manufacturing enterprise under uncertain conditions, within the context of the emission permit system This study calculates the pollution situation throughout the manufacturing and production process of FAW Hongqi new energy vehicles, and constructs a multi-level environmental cost evaluation system for FAW Hongqi new energy vehicle manufacturing projects. Through the interval fuzzy model of FAW Hongqi new energy vehicle manufacturing projects, the maximum economic benefits of the enterprise are simulated. The research results indicate that the pollution emissions of enterprises are mainly concentrated in the three processes of welding, painting, and final assembly. Enterprises use their own exhaust gas and wastewater treatment devices to meet the standards for pollution emissions. At the same time, solid waste generated during the automobile manufacturing process is handed over to third-party companies for treatment. Secondly, based on the accounting results of enterprise pollution source intensity and a multi-layer environmental cost evaluation system, the environmental costs of enterprises are accounted for, and the environmental costs are represented in interval form to reduce uncertainty in the accounting process. According to the accounting results of enterprise environmental costs, the main environmental costs of enterprises are environmental remediation costs caused by normal pollution discharge and purchase costs of environmental protection facilities. Pollutant emission taxes and routine environmental monitoring costs are relatively low. Enterprises can adopt more scientific solutions from the aspects of environmental remediation and environmental protection facilities to reduce environmental costs. After optimization by the fuzzy interval uncertainty optimization model, the economic benefits of the FAW Hongqi new energy vehicle manufacturing project were [101,254.71, 6278.5413] million yuan. Compared with the interval uncertainty optimization model, the lower bound of economic benefits increased by 57.68%, and the upper bound decreased by 12.08%, shortening the results of the economic benefits interval. Clarify the current environmental pollution situation of FAW Hongqi’s new energy vehicle manufacturing enterprise, provide data support for sustainable development of the enterprise, and provide reasonable decision-making space for enterprise decision-makers.

Entrepreneurial Orientation (EO) emphasizes the identification and exploitation of business opportunities, while entrepreneurial action learning (EAL) underscores the acquisition of knowledge through practical experience and continuous improvement. Breakthroughs in both aspects contribute to maintaining flexibility, adapting to changes, and enabling success in competitive markets. The key to the development of small and medium-sized enterprises (SMEs) lies in a clear Entrepreneurial Orientation, a focus on Entrepreneurial Action Learning, and the cultivation of innovation spirit through continuous practice and experience accumulation, thereby enhancing entrepreneurial performance (EP). This study aims to explore the impact of Entrepreneurial Orientation on the Entrepreneurial Performance of SMEs, clarify the mediating role of Entrepreneurial Action Learning between Entrepreneurial Orientation and Entrepreneurial Performance, and investigate the variability of Entrepreneurial Performance among different industries. By means of data collection from 598 SMEs, data analysis was conducted using Structural Equation Modeling (SEM) and Analysis of Variance (ANOVA). The analysis results indicate that entrepreneurial orientation has a positive impact on entrepreneurial action learning and entrepreneurial performance, and entrepreneurial action learning has a positive impact on entrepreneurial performance. The study also found that entrepreneurial action learning partially mediates the relationship between entrepreneurial orientation and entrepreneurial performance. There are certain differences in entrepreneurial performance among different industries. This study enriches the relevant literature in the field of entrepreneurship. Additionally, research on entrepreneurial orientation, entrepreneurial action learning, and entrepreneurial performance in specific regional contexts is very limited, making this study valuable for subsequent research in related areas.

Climate Compatible Development (CCD), which aims to mitigate greenhouse gas emissions and promote economic growth while adjusting to the effects of climate change, necessitates integrated policy approaches across several sectors. However, little attention has been given to the types of institutional structures collaborating and competing in conceptualizing CCD and understanding its functioning. This paper develops and applies a qualitative analysis to determine the compatibility of national and local policies and multi-stakeholder roles with the aims of the three dimensions of CCD (development, climate adaptation, and climate mitigation) using the mangrove governance case. Results indicate that mangrove governance policies currently support shifts towards CCD, especially by national governments. The existence of Ministry of Development National Planning that play roles in formulating climate change policy and development planning in Indonesia proved beneficial for CCD attainment. However, several regulations showed that political intervention and sectoral interests were present in multilevel governance toward CCD. Institutional challenges in this context were described, particularly in the existence of a hierarchy of statutory powers in Indonesia.

Amid the relentless grip of the COVID-19 pandemic, sustainability has emerged as a paramount concern across global economies. As businesses grapple with unprecedented challenges, the imperative for sustainable practices in corporate finance becomes increasingly evident. Throughout this crisis, companies have faced staggering financial strains, with diminished turnovers and escalating operational costs pushing many to the brink of collapse. In response, governments worldwide have provided vital support, albeit often insufficient, underscoring the necessity for sustainable mechanisms of intervention. Central to this discourse is an examination of how companies have adapted their financing policies amidst the pandemic’s tumult. Government-backed credit facilities have served as a critical lifeline for numerous businesses, emphasizing the need for sustainable financial instruments readily deployable in times of crisis. Concurrently, moratoriums on existing credit obligations have offered temporary relief, albeit with looming concerns regarding heightened corporate indebtedness. Moreover, the pandemic’s aftermath has witnessed a pronounced uptick in corporate borrowing, compounded by surging interest rates. This confluence underscores the exigency for companies to adopt sustainable financial strategies, mindful not only of short-term exigencies but also the enduring ramifications on financial stability. In navigating these challenges, a holistic approach to sustainability is imperative. Governments must ensure robust support mechanisms, while companies must proactively seek sustainable financing solutions. Concurrently, stakeholders must meticulously weigh the long-term repercussions of financial policy adjustments, thereby fortifying corporate resilience against future crises while safeguarding the stability of the global economy. In essence, the COVID-19 pandemic has underscored the critical imperative for sustainability in corporate finance. By heeding this call and embracing sustainable practices, businesses can navigate crises with greater resilience, ensuring not only their survival but also the enduring stability of the economic landscape.

Brazil occupies a prominent position as one of the largest domestic air passenger markets globally. In May 2019, OAG Aviation Worldwide Limited (OAG), a renowned global travel data provider, ranked Brazil as the world’s 6th largest domestic market. This study identifies and meticulously analyses statistical trends in how service levels affect passenger demand on domestic air routes in Brazil. To that end, it employs a panel-data gravity model incorporating service as an instrumental variable. The findings confirm the influence of traditional gravity explanatory variables, while also contributing novel insights into the impact of service levels on domestic routes. The analysis reveals that, while factors such as income and distance play a fundamental role in shaping domestic demand, level of service emerges as a crucial determinant on regional connections. Overall, the statistics suggest growing divergences between Brazilian airlines and regional air transport. Accordingly, substantial changes are necessary in both government policies and the services offered by the airline industry in order to harness the full potential of Brazil’s domestic air transport passenger market and foster regional development.

International logistics supply chain is an important guarantee to support the country to build a new development pattern, this paper aims to propose a new strategy to promote the development of international logistics supply chain through the case study of Ningbo City. On the basis of supply chain theory and international logistics theory, this paper constructs SWOT model to study the case of Ningbo City, and draws the following conclusions: The international logistics supply chain of Ningbo city has the advantages of superior geographical location, perfect logistics infrastructure and strong port resources, and the disadvantages of low logistics informatization level and logistics management mode to be optimized. At the same time, it faces the opportunities of “One Belt and One Road” initiative and the competitive threat of other logistics centers. Adopting strategies such as policy support, strengthening logistics informatization construction and optimizing logistics management mode can ensure the stable development of foreign trade, which is conducive to accelerating the construction of a new development pattern and modern economic system in which domestic and foreign cycles promote each other.