The purpose of this research was to explore the link between Environmental, Social, and Governance (ESG) performance and corporate financial performance in the Pacific Alliance countries (Mexico, Colombia, Peru, Chile). The study used regression models to examine the correlation between ESG scores, environmental pillar scores, and financial performance metrics like return on assets (ROA) and EBITDA for 86 companies over 2016-2022. Control variables like firm size and leverage were included. Data was obtained from Refinitiv and Bloomberg databases. The regression models showed no significant positive correlations between overall ESG or environmental pillar scores and the financial valuation measures.The inconclusive results on ESG-firm value connections underscore the need for continued research using larger samples, localized models, and exploring which ESG aspects drive financial performance Pacific Alliance.

Socrates argues that individuals can continue to behave morally when trying to explore virtue, distinguishing between copying a moral person’s actions and acting on the basis of virtue itself. This study proves the limitations of South Korea’s moral education, which values moral knowledge as a driver of moral behavior, by analyzing the art of measurement presented by Socrates as a method of recognizing virtue. Consequently, Protagoras was examined to identify the characteristics of the art of measurement, and “all pleasure is good” and “knowledge directly drives action” was problematized. The study concluded that moral knowledge is not a decisive factor in guiding moral behavior in the right direction.

This study addressed the procedural aspects of the claim for civil liability for nuclear damage in accordance with the newly promulgated Law on Civil Liability for Nuclear Damage No. 4 of 2012 of the United Arab Emirates and the Vienna Convention. The study was divided into two main investigators; the first main investigator examined the parties to the claim for nuclear damage, which, in turn, was split into two main sections: the first section examined the claimant, and the second section examined the defendant. The second main investigator of this paper examined civil liability for nuclear damage, which, in turn, was split into two main sections: the first of which addressed the jurisdiction in the claim for liability for nuclear damage, and the second of which dealt with the time to initiate proceeding. The study based its conclusions on several findings and recommendations, the most important of which was to propose amendments to the Civil Liability for Nuclear Damage Act in line with the general rules of civil liability and the Vienna Convention.

This study investigates the relationship between the disclosure of historical tourism information by local governments and tourism performance in Indonesia. Employing a quantitative research design, data were collected from 152 respondents, including local government officials, tourism stakeholders, and community members, using a purposive sampling method. This approach ensured the inclusion of participants with direct knowledge and involvement in historical tourism activities. Data analysis was conducted using IBM SPSS software, utilizing descriptive statistics, correlation, and multiple regression analysis to examine the relationships between variables. The results indicate that effective disclosure practices positively impact tourism performance, with key factors including the involvement of regional heads, legislative councils, mass media, tourism business actors, investment value, tourism budgets, and grant expenditures. The study highlights the importance of transparency and comprehensive information dissemination in enhancing tourism performance. Future research should explore the role of digitalization and innovative technologies in improving historical tourism disclosure and performance. These findings have significant implications for policymakers and practitioners in the tourism sector, emphasizing the need for robust disclosure practices to foster tourism development and economic growth.