Nowadays investors are measuring the performances of a business organization not only based on their operating efficiency but also fulfilling their social responsibility. At least the investors need to know whether the activities of the business have any adverse impact on the society and environment. This study explores the accountability of the business from the social and environmental context. This empirical study tends to investigate the nature of the ownership structure that influences the environmental disclosure of a business entity. Based on the sample of fifty-five DSE-listed textile companies, this study used multiple regression to assess the causal relationship between the ownership structure and corporate environmental disclosure. Moreover, this cross-sectional study also considers the agency theory and stakeholder theory to explain the relationship between the ownership structure and environmental disclosure. The findings indicate that corporate environmental disclosure is positively influenced by foreign ownership and institutional ownership whereas director ownership and public ownership have no significant association with the environmental disclosure. These insightful results challenge conventional assumptions and highlight the need for a nuanced understanding of the factors that drive environmental reporting practices in the context of an emerging economy. The main contribution of this article lies in its provision of empirical evidence from an emerging economy, Bangladesh, which helps in understanding sustainable practices in a global context. Additionally, it aids in developing effective corporate governance policies and strategies tailored to similar emerging economies by recognizing the role of ownership structures in influencing environmental accountability. These findings further assist policymakers, managers, and other sustainability advocates in understanding how different ownership structures affect corporate environmental disclosure.

The progress of a country can be directly related to the education level of its countrymen. Over a time period, the internet has become a game changer for the world of disseminating education. From 2000 onwards, the scale of online courses has increased manyfold. The main reason for this growth in online learning can be attributed to the flexibility in course delivery and scheduling. Through this study, the authors analyzed the challenges in adopting Online degree programs in higher education in management in India. The authors used Focus Group discussions, semi-structured interviews, and in-depth interviews to collect the data from the various stakeholders. Thematic analysis was used to analyze the responses. Considering the challenges and constraints in India, the authors proposed a sustainable model for implementation. Based on the viewpoints of the different stakeholders, the authors find that online degrees can be instrumental in bringing inclusivity in higher education. There are obvious constraints like a lack of IT infrastructure, the inexperience of faculty in online pedagogy, and the need for more expertise in the administration of online programs by existing universities. However, using SWAYAM as a platform can overcome most of these constraints, as it reduces the burden on individual universities. Hence, the authors proposed models where SWAYAM (technology platform) and Universities (academic partners) can come together to provide a sustainable education model.

Desert environments face the challenge of promoting sustainable tourism while balancing economic growth with cultural and environmental preservation. In the context of rapid global tourism expansion, effective destination management becomes crucial for positive economic impact and long-term preservation. This study aims to identify key factors influencing the sustainability of tourism. It explores the interactions between local stakeholders, the supply of tourism products and services, and tourism governance. Utilizing structural equation modeling through the PLS-SEM method, data was collected from 150 stakeholders in desert environments. The findings reveal that the involvement of local tourism stakeholders and the supply of tourism products and services significantly impact sustainable tourism in the desert environment. However, we observe a lack of influence between tourism governance and sustainable desert tourism. The novelty of the study lies in the identification of promotional factors for sustainable desert tourism. The originality of this study lies in its in-depth exploration of the mechanisms for promoting sustainable tourism.

This paper proposes an incentive model to involve communities and industries in effectively managing coastal waste in Makassar, Indonesia. The model seeks to incentivize stakeholders to invest in waste management solutions and enable public stakeholders to monitor and evaluate the progress of waste management activities. The model actively encourages participation from all stakeholders and builds upon existing efforts to promote environmental accountability. The proposed model includes several key components. It focused on public and private partnerships that should be fostered to coordinate stakeholder approaches and provide capital investment. It also focused on a financial reward scheme that should be adopted to incentivize businesses and individuals that invest in waste management initiatives. Performance bonus awards and tax incentives are proposed as possible incentive schemes. Lastly, a regulatory framework should be developed to ensure environmental standards are met and regulated. The framework should include regular reporting and auditing requirements and the implementation of penalties for those who fail to comply. The proposed incentive model seeks to engage stakeholders in effectively managing coastal waste in Makassar, Indonesia, through public and private incentive schemes.

The purpose of this study is to address the issue of low local participation in ecotourism management in Indonesia, specifically at the Malela Waterfall ecotourism site in Cicadas Village, Rongga District, West Bandung Regency, West Java, Indonesia. The research method is action research, which includes observation data gathering, in-depth interviews, and Focus Group Discussions. The findings of the study show that by carrying out the process of developing social infrastructure, namely development that prioritizes strengthening human resources in carrying out social service functions in ecotourism activities such as skill training of residents in the field of ecotourism, massive ecotourism outreach, and strengthening social communities—Non-Governmental Organizations (NGOs) and youth organizations as ecotourism actors. This type of development serves to raise awareness and participation among local inhabitants in Malela Waterfall ecotourism in West Bandung Regency. This promotes harmony and mutually beneficial partnerships among all Malela Waterfall ecotourism stakeholders. Furthermore, increasing community participation benefits the well-being of residents in the tourist region.