Environmental, social and governance (ESG) goes beyond its function as a business to maximize profits for the shareholders to work for societal purposes. Meanwhile, the green credit policy in China is still in its infancy, and the impact of green loans on the efficiency of commercial banks is significantly different. In this context, this paper details the company’s performance in crucial aspects such as low-carbon operations, eco-friendly financial innovation, a sustainable economic system, data security and the development of organizational capabilities to provide a sustainable development paradigm for supply chain finance technology peers. Based on ESG portfolio, we found that adding ESG holdings to a company affects its compliance with delivery or environmental rules, and anode and cathode of ESG combined Dual Carbon (DC) are presented in terms of emission levels. Our further research indicates the implementation of Green Credit Guideline has a positive impact on ESG performance of both green and polluting firms in comparison with others. The result was fully supported by different methods and models including PSM-DID (Propensity Score Matching-Differences-in-Differences), QDID (Quantiles Differences-in-Differences), and Kernel approaches, which can provide more implications and references for policy makers. Investors, politicians, and other essential stakeholders perceive ESG as a strategy to protect enterprises from future risks.

In the context of education informatization construction, the heavy responsibility of promoting the integration of new technologies into the classroom falls on the shoulders of educators. With the increasing maturity of virtual technology, a new classroom form gradually comes into our view. In this study, we use "Physics Lab" to carry out inquiry-based teaching, provide a virtual experiment platform, help students to construct knowledge through inquiry, and provide theoretical and practical references for teachers.

Conflicts are inevitable in any human community, despite the fact that they are never desirable. One of the characteristics of the contemporary world is conflict. Different parties participate in disputes (individuals, organizations, and states). When disputes arise, interventionist methods are put into action. Conflicts arise in a variety of ways, such as disagreement, rage, quarrelling, hatred, destruction, killing, or war, because human requirements are diverse. Conflict takes many different shapes, and so do interventions. Individuals, groups (both local and foreign), and governments can all intervene in a conflict. The media and its functions are up for debate among those who mediate disputes. Can the media be seen as intervening in a dispute, or are they merely performing their mandated duties? The diversity of opinions is what drives conversations in peace journalism. In addition, peace journalism promotes media engagement and intervention in conflict situations in order to lessen and end conflict. Media intervention, according to some critics, is not objective journalism because those in charge of educational information management and journalists are not expected to make decisions about the news; rather, they should just tell it as they see it. Therefore, the purpose of this article is to examine the idea of conflict, the stages of conflict development, interventions in conflicts, and the contentious position of the media in conflicts from an educational information management perspective. Hence, this paper will contribute to the role of educational information management via social media and other new media platforms, which have occasionally been used to hold governments responsible, unite people in protest of violence, plan relief operations, empower people, dissipate tensions via knowledge sharing, and create understanding across boundaries.

Village administration in Indonesia has changed its scope and operation with the integration of digital technology into public services at various levels. These conditions prompt questions about the successful digital transformation of public administration services. Digital transformation encompasses not only technological aspects but also socio-cultural factors. This paper reports the study related to implementing ICT-based applications in village administration policy in Indonesia. The study involved 315 village officials from 167 villages in 16 sub-districts within Toba district, North Sumatera province. A village administration software prototype was developed and introduced to the villages’ officials during the study. This study aims to gain insights from the officials’ response regarding digital technology-supported village administration. The research revealed that many village officials must gain the necessary knowledge and skills to conduct administrative tasks digitally, as they still rely on traditional, non-digitized methods. Recommendations include increased support and assistance from the Regency Government to help villages understand and implement digital administration and capacity-building activities to familiarize village officials with ICT advancements. The study also found that digital transformation in village administration remains challenging, with digitization and digitalization processes often overlooked. Addressing these challenges requires additional training and improved infrastructure availability. Finally, we propose a conceptual model of digital transformation for public administration at village level as generic components for digital implementation of village administration.

Enterprise Resource Planning (ERP) system utilization and Environmental, Governance, Social (ESG) practice incorporation have jointly wielded significant influence on various aspects of accounting operations. On the other side, leveraging the robust information infrastructure, Taiwanese firms have widely implemented ERP systems and have been aligning with international ESG initiatives in recent years. The objective of this study is to investigate the impact of ERP utilization and ESG practices on real and accrual earnings management among firms listed in Taiwan over an 19-year span from 2003 to 2021. The results of this study suggest duration of ERP implementation has a negative impact on accruals earnings management, but has a positively influence on real management. The results underscore the significant influence of ERP utilization duration on the different aspects of corporate earnings management activity. Additionally, our investigation illustrates a negative association between the corporate assimilation of ESG practices and both real and accrual earnings management. This reveals that enterprises committed to implementing ESG practices highlight long-term substantive operations over the short term periodic performance of financial statements.