This study seeks to explore the information value of financial metrics on corporate sustainability and investigate the moderating effects of institutional shareholders on the association between net cashflows (NCF) and corporate sustainability of the leading ASEAN countries. The dataset consists of companies listed on the Stock Exchange of Thailand, Malaysia and Singapore during 2013–2023. Fixed effects panel regression is executed in this study. Subsequently, the conditional effects served to evaluate the influence of institutional shareholders on the association between NCF and corporate sustainability. This study employs agency theory to explore how the alignment of institutional shareholders influences sustainability outcomes. This study found that institutional shareholders themselves supply information for the sustainability indicator in Thailand and Singapore, but not in Malaysia. Furthermore, adversely correlated with sustainability metrics in all three nations is the interaction term between institutional shareholders and net cashflows. Further investigation reveals that for each nation’s sustainability measures the institutional shareholders offer value relevant to net cashflows at certain amounts. This study not only contributes to existing academic research on sustainability and financial indicators, it also provides practical strategies for companies and investors trying to match financial performance with sustainability goals in a fast-changing global market.

The objective of this work was to analyze the effect of the use of ChatGPT in the teaching-learning process of scientific research in engineering. Artificial intelligence (AI) is a topic of great interest in higher education, as it combines hardware, software and programming languages to implement deep learning procedures. We focused on a specific course on scientific research in engineering, in which we measured the competencies, expressed in terms of the indicators, mastery, comprehension and synthesis capacity, in students who decided to use or not ChatGPT for the development and fulfillment of their activities. The data were processed through the statistical T-Student test and box-and-whisker plots were constructed. The results show that students’ reliance on ChatGPT limits their engagement in acquiring knowledge related to scientific research. This research presents evidence indicating that engineering science research students rely on ChatGPT to replace their academic work and consequently, they do not act dynamically in the teaching-learning process, assuming a static role.

Our study focusses on the sustainable finance framework of the European Union. Given that the concept, target system and practical implementation of sustainability have become one of the top priorities, we consider it important to present in an understandable and simple form what activities and regulations have been created in this regard within the scope of the European Union’s common policy. Starting from the concept of sustainability, we analyse its significance. We examine the economic, social, corporate governance and environmental pillars and the European Green Deal based on them as foundations, as well as some prominent elements of sustainable finance: the Taxonomy, the Corporate Sustainability Reporting Directive, the Sustainable Finance Disclosure Regulation and the Union’s Corporate Sustainability Due Diligence Directive. We review the relationships and interactions of the above elements. We describe the sustainability objectives of the European Green Deal and the resources related to them, as well as the Sustainable Finance package of the European Commission. We also provide an overview of the regulatory details of the above-mentioned elements of EU law, thereby making the complex and complicated process of regulation transparent. These issues are relevant to Hungary and other EU member states located in Central and Eastern Europe and they have an effect on their policies.

Lake Batur is one of the national priorities, as it has economic value, and fish resources are used for food security and improving the local people’s welfare. The study examined the applicability of fisheries management status based on the ecosystem approach in lakes. The study was carried out from February to July 2023 using ecosystem approach methods in seven villages around Batur Lake, Bali, Indonesia, Data was collected through observations and interviews with 189 respondents. The success of fisheries management might be shown as a flag model after the composite domain and the total aggregate value of all dominants were rated. The results showed that the managed fish resources and stakeholders were unsatisfactory categories. Generally, social and fishing technology domains were classified as good categories. For that, ecosystem approach applications for sustainable fisheries in Batur Lake needed action under the five common scenario goals (a) reducing non-target fish (red devil) in the lakes by intensive capture and processing into other products of economic value; (b) regulations related to the reserve area as a place for fish to spawn and breed; (c) increasing the synergy of fisheries management policies; (d) increasing the stakeholder capacity; and (e) government support and related stakeholders regarding one regulation for fisheries management.

This study simultaneously examined the linkages among environmental dynamism, three dynamic capabilities, and the competitive advantages of retail businesses, which have not been identified before. Furthermore, this study fills the significant gaps in the literature and practical guidelines for retail development through improving retailer’s dynamic capabilities in response to environmental dynamism. The study used a quantitative approach by partial least squares SEM (PLS-SEM) to examine the hypotheses. Data were collected from 304 Vietnamese retail business managers. The results show that environmental dynamism plays a significant role in fostering the improvement of retailers’ dynamic capabilities. The findings also reveal positive linkages among the three dynamic capabilities before they significantly improve retailers’ competitive advantage. These are the valuable guidelines for retailers to nurture their dynamic capabilities, including service innovation capabilities, multi-channel integration, and brand orientation for sustaining their competitive advantages.

This study aims to determine the extent of gender inequality in human resource development in Indonesia against Association of South East Asian Nations (ASEAN). This research using secondary data from various relevant sources. There are five dimensions that and are important for measuring gender equality, namely economic participation, economic opportunities, political empowerment, educational attainment, and health and welfare. The assessment was carried out on Indonesia and other countries in Southeast Asia. The results of the study show that Indonesia has the lowest gender development index (GDI) score compared to the average in ASEAN. Then, gender empowerment measure (GEM) Indonesia increased slowly. The most striking gap is in the income dimension, where men’s income far exceeds women’s income. This happens because women work less than men because women are more traditional in domestic roles in Indonesia, where women are prioritized in managing the household. However, for political indicators, there has been an increase in the number of women in parliament, but the target has not yet reached 30 percent of the total number of women in parliament. This situation shows that there is a reduction in the gender gap in the economy and politics. But the number is still too small, it is necessary to increase the equally distributed equivalent percentage (EDEP) for the Economic Participation Index, Parliamentary Representation Index and Income Index.