This study explores the impact of environmental degradation on public debt in the largest Southeast Asian (ASEAN-5) countries. Prior research has not examined environmental degradation as a possible determinant of public debt in the ASEAN region. As such, the primary objective is to examine key determinants of public debt, notably economic growth, trade openness, investment, and environmental degradation. Utilizing the Fully Modified Ordinary Least Squares (FMOLS) method and data from 1996 to 2021, the study reveals a negative correlation between investment and public debt. Conversely, a positive relationship exists between economic growth, environmental degradation, and public debt levels. These findings hold significant implications for policymakers seeking to craft effective economic and environmental strategies to ensure sustainable development in the ASEAN-5 region. Stronger economic growth can drive up public debt. Importantly, the study highlights the importance of tailored approaches, considering each country’s unique fiscal and developmental characteristics. Applying the Two-Gap Model enhances the understanding of these complex dynamics in shaping public debt and its relationship with environmental factors.

The rapid advancement of artificial intelligence (AI) technology is profoundly transforming the information ecosystem, reshaping the ways in which information is produced, distributed, and consumed. This study explores the impact of AI on the information environment, examining the challenges and opportunities for sustainable development in the age of AI. The research is motivated by the need to address the growing concerns about the reliability and sustainability of the information ecosystem in the face of AI-driven changes. Through a comprehensive analysis of the current AI landscape, including a review of existing literature and case studies, the study diagnoses the social implications of AI-driven changes in information ecosystems. The findings reveal a complex interplay between technological innovation and social responsibility, highlighting the need for collaborative governance strategies to navigate the tensions between the benefits and risks of AI. The study contributes to the growing discourse on AI governance by proposing a multi-stakeholder framework that emphasizes the importance of inclusive participation, transparency, and accountability in shaping the future of information. The research offers actionable insights for policymakers, industry leaders, and civil society organizations seeking to foster a trustworthy and inclusive information environment in the era of AI, while harnessing the potential of AI-driven innovations for sustainable development.

The sustainable development of the global economy and society necessitates the integration of environmental and socially responsible management, known as ESG (environmental, social, and corporate governance). Despite growing recognition of ESG’s importance, the strategic management of ESG factors in Kazakhstan’s telecommunications industry remains underexplored. This study bridges this gap by analyzing Kazakh telecom’s ESG strategies from 2019 to 2021 through a cross-sectional design and semi-structured interviews with 12 industry experts. Utilizing the National Rating Agency (NRA) methodology, the research evaluates environmental, social, and governance variables. Key findings reveal that Kazakh telecom excels in “Climate Change” and “Human Capital Management” but needs significant improvements in “Environmental Impact” and “Society.” The study offers specific recommendations such as enhancing corporate volunteering, responsible marketing, service quality, and integrating sustainable practices. The primary contributions of this research include actionable insights for improving ESG strategies in telecommunications companies and advocating for more systematic and standardized ESG assessment approaches. This study expands the understanding of how ESG principles can enhance competitiveness and sustainable development in the telecommunications industry, providing valuable guidance for industry practitioners and policymakers. It offers insights into effective ESG implementation practices and highlights critical areas requiring attention to drive sustainable development in telecommunications.

This research investigates how accountants in Thailand are adapting to changes driven by advances in digital technology, environmental issues, and professional accounting organizations. The study identifies key factors influencing these shifts and assesses their impact on the accounting field. A survey of accountants from large manufacturing firms in Thailand was conducted, examining internal, external, and personal factors affecting their roles and responsibilities. The study uses Structural Equation Modeling (SEM) to analyze data from 174 respondents, identifying leadership and digital technology readiness as internal factors; sustainability force, professional entity, and digital technology force as external factors; and competency skills and attitude as personal factors. The fit indices collectively suggest that the model has a good fit to the data, demonstrated by Comparative Fit Index (CFI) value (0.91), Tucker-Lewis Index (TLI) (0.891), Root Mean Squared Error of Approximation (RMSEA) (0.067), and chi-square/degree of freedom model (1.776). The combination of the indices supports the conclusion that the model is robust and well-aligned with the observed data, and importantly capturing the relationships between the constructs under the study. Results reveal a significant transformation in the professional identity of Thai accountants, primarily driven by their positive attitude towards changes. Notably, professional accounting bodies and educational institutions appear to hinder this evolution. The findings emphasize the need for professional organizations to realign their strategies to better support the evolving roles of accountants.