This study investigates the dynamic landscape of agritourism in Thailand, emphasizing innovations, challenges, and policy implications in the post-COVID-19 era. Employing a qualitative approach, including a comprehensive literature review and semi-structured interviews with stakeholders, the research identifies key agritourism models, such as immersive learning experiences, technology-driven agritourism, and unconventional practices like salt and coconut plantations. Findings reveal that agritourism has adapted to shifting market demands through diversification, technological integration, and a heightened focus on sustainability. Notably, technology adoption in precision farming and hydroponics enhances resource efficiency and visitor engagement, while initiatives like rice paddy field tourism and highland agritourism showcase the cultural and ecological richness of rural landscapes. The study underscores the critical role of policy frameworks, infrastructure development, and community empowerment in fostering sustainable agritourism practices. Key policy recommendations include targeted subsidies, capacity-building programs, and harmonized regulatory frameworks to address challenges such as financial constraints, regulatory ambiguities, and inadequate infrastructure. This research contributes to the broader discourse on sustainable tourism and rural development, aligning agritourism with the United Nations Sustainable Development Goals (SDGs). By synthesizing insights on innovation, resilience, and sustainability, this study offers a comprehensive roadmap for policymakers, practitioners, and academics to leverage agritourism as a vehicle for rural revitalization and global sustainability. Future research directions are proposed to explore the long-term impacts of technological integration, community empowerment, and resilience strategies in agritourism.

This study investigates the influence of Environmental, Social, and Governance Disclosures (ESGD) on the profitability of firms, using a sample of 385 publicly listed companies on the Thai Stock Exchange. Data from 2018 to 2022 is sourced from the Bloomberg database, focusing on ESGD scores as indicators of companies’ ESG commitments. The study utilizes a structural equation model to examine the relationships between independent variables; ESGD, Earnings Per Share (EPS), Debt to Assets ratio (DA), Return on Investment Capital (ROIC), Total Assets (TA), and dependent variables Tobin’s Q (TBQ) and Return on Assets (ROA). The analysis reveals a positive relationship between ESGD and TBQ, but not with ROA. Further exploration is conducted to determine if different ESGD levels (high, medium, low) yield consistent effects on TBQ. The findings indicate discrepancies: high and medium ESGD levels are associated with a negative impact on TBQ when EPS increased, whereas low ESGD levels correlate with an increase in TBQ with rising EPS. This nuanced approach challenges the conventional uniform treatment of ESGD in previous research and provides a deeper understanding of how varying commitments to ESG practices affect a firm’s market valuation and profitability. These insights are crucial for firm management, highlighting the importance of ESGD in relation to other financial variables and their effects on market value. This study offers a new perspective on ESGD’s impact, emphasizing the need for differentiated strategies based on ESG commitment levels.

Sustainability has become increasingly important in recent decades and has become a key concept in various areas of society. The early integration of sustainability principles into education is of crucial importance, as the elementary school years represent a decisive phase in children’s development. During this phase, fundamental values, attitudes, and behaviors are formed that will have a significant impact on later lives and the relationship with the environment. Elementary school offer a unique opportunity to reach people from different social backgrounds and thus impart a common basic knowledge that can serve as a basis for shaping a sustainable society. Elementary schools are therefore an ideal place to introduce children to the principles of sustainability and sensitize them to the challenges of the 21st century. The aim of the study is to explore the current state of sustainability education in elementary school. It takes a closer look at whether elementary school students are old enough to be confronted with sustainability, what methods already exist and what the challenges are in implementing sustainability education. The basis for the study is an online survey conducted at 60 different elementary school in the state of Baden-Wuerttemberg in Germany. In conclusion, while there is room for improvement, the survey results suggest a growing awareness of the significance of sustainability education in elementary schools. The findings call for targeted efforts to enhance curriculum integration, teacher training, and resource provision to promote a more sustainable and environmentally conscious generation of students in Baden-Wuerttemberg.

An unprecedented demand for accurate information and action moved the industry toward RegTech where computing, big data, and social and mobile technologies could help achieve the demand. With the introduction and adoption of RegTech, regulatory changes were introduced in some countries. Enhanced regulatory changes to ease the barriers to market entry, data protection, and payment systems were also introduced to ensure a smooth transition into RegTech. However, regulatory changes fell short of comprehensiveness to address all the issues related to RegTech’s operation. This article is an attempt to devise a Privacy Model for RegTech so industries and regulators can protect the interests of various stakeholders. This model comprises four variables, and each variable consists of many items. The four variables are data protection, accountability, transparency, and organizational design. It is expected that the adoption of this Privacy Model will help industries and regulators embrace standards while being innovative in the development and use of RegTech.