The study aims to investigate the relationship between ESG (Environment, Social, Governance) performance on bank value when moderated by loan loss reserves. Using all 11 Thai listed banks for the period 2017–2021, data were collected from Bloomberg database, the official website of the Stock Exchange of Thailand (SETSMART), and Bank of Thailand, totalling 55 observations. The selected CAMEL indicators served as the control variables. Multiple linear regression and conditional effect analyses were executed using Tobin’s Q as a bank value. This study carefully tested the validity of the dataset, including fixed and random effects. The research outcomes demonstrate the interaction between ESG performance and loan loss reserves has a notably negative effect on the association between ESG performance and bank value. Subsequent analysis reveals that the negative influence of ESG performance on bank value is more pronounced with higher levels of loan loss reserves. These findings have important implications for bankers, investors, and policymakers, offering insights into the dynamics of ESG and loan loss reserves considerations.

Purpose: There have been many studies on corporate social responsibility. Still, research on the dual relationship showing the impact of management control on corporate social responsibility and business performance has not been exciting researchers. The article also identifies and measures the elements of management control that affect compliance with corporate social responsibility and business performance. At the same time, the paper also analyzes the influence of compliance with corporate social responsibility on business performance. From the research results, listed companies will see the importance of designing management control and complying with corporate social responsibility to maximize the business’s profits. Findings: The article demonstrates the practicality of institutional theory in the relationship between management control, corporate social responsibility, and business performance. Institutional theory influences the relationship between management control, CSR, and business performance by highlighting the role of external institutional pressures, legitimacy, and conformity to societal norms. Companies that strategically integrate institutional expectations into their management control systems can enhance their CSR efforts, improve their reputation, and contribute to better business performance. Methodology: We collect data on 195 manufacturing enterprises listed on the Vietnam stock market in 6 sectors. This study’s main data analysis method is the structural equation modeling method (SEM). The article used AMOS software to evaluate and measure the influence of each factor. Practical implications: The article has analyzed five aspects of management control to corporate social responsibility and business performance: Size of the Board of Directors (BOD), percentage of independent members in the BOD, and concurrence. CEO and Chairman of the Board of Directors, state ownership ratio and foreign shareholder ownership rate. The results show that a company with a CEO who is not the Chairman of the BOD will have a higher level of CSR compliance than a company with a CEO who is also the Chairman of the BOD. The larger the Board size, the higher the level of CSR, but This has not been verified for the company’s business performance. The higher the foreign ownership ratio, the better the CSR compliance; however, this has the opposite direction for the state ownership rate. The higher the percentage of independent members on the Board of Directors, the lower the level of CSR compliance. In terms of impact on business performance in the enterprise: The higher the company’s compliance with corporate social responsibility, the better it’s business performance. A company with a CEO who holds the position of BOD will have lower business performance than companies with a CEO who does not hold the position of Chairman of the Board of Directors. Companies with a high percentage of state ownership will have lower business performance. The higher the percentage of independent members on the Board of Directors, the lower the business performance. Originality: This attests that the research paper I submitted is the result of my original and independent work. I have duly acknowledged all sources from which the ideas and quotations have been obtained. The project does not contain any plagiarism and has not been sent elsewhere for publication.

This study investigated the changing land use patterns and their impacts on ecosystem in the Teesta River Basin of northwestern Bangladesh. Although anthropocentric land use patterns, including agricultural land use, settlements, built areas, and waterbody loss, have been increasing in the Nilphamari district, by negatively affecting local ecosystems, they have not been identified by prior research. Limitations of contemporary literature motivated me to work on this crucial ground in the Teesta River Basin in Northwestern Bangladesh. This study applied a mixed research approach to identify the study objectives. Firstly, the land use and land cover (LULC) changes which occurred between 2000 and 2020 were detected using satellite imagery and supervised classification method. In addition to the detection of LULC changes, the study explored the people’s perceptions and experiences about the ecosystem changes resulted from the LULC changes over the last 20 years, conducting stakeholders’ consultations and household surveys utilizing a semi-structured questionnaire. The findings indicated that waterbodies in Nilphamari district have significantly decreased from 378 km² in 2000 to 181 km² in 2020. In the same way, the vegetation coverage has reduced 187 km² between the years 2000 and 2020. On the contrary, agricultural lands (croplands) have increased from 595 km² to 905 km² and settlements have increased from 81 km² to 206 km² between the years 2000 and 2020. From the chi-square test, it was found a significant association between ecosystem change and biodiversity loss. It was further identified that waterbody decreases have significant impacts on aquatic ecosystems. The results of this study also indicated that due to the introduction of foreign tree species, local and native species have been significantly decreasing over the time. This study emphasizes the non-anthropocentric and inclusive land use policy implications for protecting life on land and preserving the aquatic ecosystem in Bangladesh.

This study investigates non-academic employees’ perceptions of their line managers’ leadership styles at a private university in Malaysia and how these perceptions influence their intention to remain employed. Employing a qualitative approach and the path-goal theory as a theoretical framework, data were collected through purposive sampling from 10 non-academic employees and analyzed thematically using NVivo 12 software. The findings reveal that a supportive and participative leadership style fosters an informal leadership dynamic between line managers and subordinates. Informal leadership behaviors encompass affective qualities and effective communication that enable the development of close relationships outside the workplace, facilitating increased employee engagement and motivation levels. Consequently, this approach notably improves employee retention. This study offers a comprehensive understanding of informal leadership styles contributing to enhanced human resource management at the private university while providing an inclusive perspective on employees’ perceptions and their intention to remain employed. Finally, we propose a model of employees’ perception of leadership styles as the main driver that better serves their intention to stay in organizations.

The importance of tourism to nations’ socioeconomic development cannot be overemphasised as it has proven to be a significant source of revenue for many countries globally. However, sub-Saharan nations like Nigeria have not tapped into the unlimited potential of tourism in their development drive, hence the continuous grappling with underdevelopment challenges. This study examines how tourism impacts socioeconomic growth in Nigeria, focusing on well-known tourist destinations in Lagos State, Nigeria. The study adopts quantitative and qualitative mixed-method research using survey questionnaires and in-depth interviews to elicit responses from visitors at the tourist centres and the tourists’ operations. Data were analysed using simple percentages of frequency distribution tables and thematic analysis. The Neo-liberal theory was adopted as a theoretical framework for the study. The findings highlight the need for better infrastructure, security measures, destination awareness, better housing, financial help, the development of a competent workforce, solid governmental policies, the conservation of cultural and natural assets, and encouragement of collaboration. Future studies may focus primarily on three areas: the evaluation of tourism’s economic impacts, the effectiveness of specific tourist development programs, and the role of tourism in community empowerment.

service-learning activities are effective in higher education programmes. During the COVID-19 period, universities have implemented this methodology and students have improved their social and practical skills. The purpose of this article is to analyse the role of higher education in the process of adapting teaching based on experiences designed for students to serve the community. This research presents the results of a specific service-learning experience of 35 students from the Teamworking programme during the academic years 2020–21 (online) and 2021–22 (face-to-face), in collaboration with the San Juan de Dios Foundation in Madrid, which provides care for people with disabilities. Students evaluated the experience through a quantitative study based on a questionnaire previously developed by Folgueiras (2013), divided into four dimensions. Students also provided some feedback, explaining that this experience changed their perception of people with disabilities, considering the personal value of contributing to social inclusion through service learning. The results show that through the Folgueiras model, students have strengthened their social skills and competences, and through an applied training project that offers the opportunity to build a real relationship through different activities, where learning was at the centre of the interaction between students and young people with disabilities. In conclusion, although the evaluation was positive in terms of the students’ professional and human development, this project requires continuous improvement in the long term, since the subjectivity of human relationships follows a dynamic course with variables that are sensitive to time and individual experience.