Due to the lack of clear regulation of management accounting at the state level in Russia, the authors conducted a study based on an analysis of information sources, an expert survey on their reliability, and a case method, which resulted in a reporting form compiled for the production process of an agro-industrial enterprise (grain products) as part of inter-organizational company cooperation. The developed management reporting system (composed of eight consecutive stages: standard reports, specialized reports, itemized query reports, notification reports, statistical reports, prognostic reports, modeling results reports, and process optimization reports), on one hand, allows solving a set of tasks to increase the competitiveness of Russian agro-industrial enterprises within the framework of inter-organizational management accounting. On the other hand, the introduction of ESG principles into the management reporting system (calculation of the environmental (E) index, which assesses the company’s impact on the natural ecosystem and covers emissions and efficient use of natural resources in the agricultural production process) increases the level of control and minimizes the risks of an unfair approach of individual partners to environmental issues.

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.

Global warming is a problem that affects humanity; hence, crisis management in the face of natural events is necessary. The aim of the research was to analyze the passage of Hurricane Otis through Acapulco from the theoretical perspective of crisis management, to understand the socio-environmental, economic, and decision-making challenges. For data collection, content analysis and hemerographic review proved useful, complemented by theoretical contrastation. Findings revealed failures in communication by various government actors; the unprecedented growth of Hurricane Otis led to a flawed crisis management. Among the physical, economic, environmental, and social impacts, the latter stands out due to the humanitarian crisis overflow. It is the first time that Acapulco, despite having a tradition in risk management against hydrometeorological events, faces a hurricane of magnitude five on the Saffir-Simpson scale. Ultimately, the city was unprepared to face a category five hydrometeorological event; institutional responses were overwhelmed by the complexity of the crisis, and the community came together to improve its environment and make it habitable again.

This study aims to underscore the relevance of pre-existing resilience experiences within communities affected by socio-political violence in Colombia, particularly in the context of developing effective risk management practices and enriching the CBDM model. This research employs a qualitative design, incorporating a multiple case study approach, which integrates a comprehensive literature review, in-depth interviews, and focus groups conducted in two Colombian communities, namely Salgar and La Primavera. The community of La Primavera effectively harnessed community empowerment and social support practices to confront socio-political violence, which evolved into a form of social capital that could be leveraged to address disaster risks. Conversely, in Salgar, individual and familial coping strategies took precedence. It is concluded that bolstering citizen participation in disaster risk management in both communities and governmental support for community projects aimed at reducing vulnerability is imperative. This study reveals that capabilities developed through coping with the humanitarian consequences of armed conflict, such as community empowerment and practices of solidarity and social support, can enhance community resilience in the face of disasters.

No less than 60% of timber production in Peru’s natural forests is the result of informal or illegal extractive activities that, by definition, are not sustainable. This article aims to demonstrate that even legitimate timber, such as timber harvested in more than 6 million hectares of forest concessions, does not meet the basic requirements of sustainable forest management. Forestry legislation itself, which does not emphasize forest management, institutional weaknesses and the socioeconomic environment are the main causes. In addition, the cutting cycles and the authorized minimum diameters, among other practices, do not allow the renewal of the resource and increase its degradation.

The Public-Private Partnerships management model (PPP) in Portugal was initially applied to the highways sector. Recently, this model began to spread to the health sector for hospital management. The recent growth of patient’s knowledge and expectations regarding the quality of healthcare services is compelling service providers to pursue new ways of delivering this care to meet users’ expectations. One wonders if the increase in patient access to knowledge may indicate a growth in health literacy, particularly regarding PPP Hospitals. This study assesses the Portuguese population’s literacy level regarding the PPP Hospital model, using a quantitative research approach based on a survey of the Portuguese population served by PPP hospitals and a Public Hospital Management (PHM) model. It was found that the Portuguese population has a low literacy concerning the PPP model, which can cause feelings of injustice. It was found that PPP users tend to have a favourable opinion regarding private involvement since they are also more satisfied compared to PMH users. These results may impact political decision-making concerning the renewal of new contracts for private management of public services.