In the modern economy, non-financial reporting has become an essential tool for evaluating the social performance of companies. This article explores the importance of non-financial reporting as a central element in assessing sustainable performance, focusing on analyzing sustainability reports published by 20 companies listed on the Bucharest Stock Exchange (BVB). The study examines how these companies approach environmental, social, and governance (ESG) aspects in their reports and what is the relationship between these aspects and financial reporting indicators. Through the statistical analysis of the non-financial reports published by companies participating in the study with the help of the Pearson coefficient and the regression equations, the correlation between the financial and non-financial indicators is determined in order to validate the research hypotheses. The results indicate increased attention to transparency and social responsibility, highlighting the correlation between sound reporting practices and cooperative performance by combining social and environmental aspects with financial information. The research also highlights the challenges encountered in the reporting process and the level of compliance with international sustainability standards.

Two kinds of solar thermal power generation systems (trough and tower) are selected as the research objects. The life cycle assessment (LCA) method is used to make a systematic and comprehensive environmental impact assessment on the trough and tower solar thermal power generation. This paper mainly analyzes the three stages of materials, production and transportation of two kinds of solar thermal power generation, calculates the unit energy consumption and environmental impact of the three stages respectively, and compares the analysis results of the two systems. At the same time, Rankine cycle is used to compare the thermal efficiency of the two systems.

The objective of this research is to examine the effects of income inequality, governance quality, and their interaction on environmental quality in Asian countries. Time series data are obtained from 45 Asian countries for the period 1996–2020 for this empirical analysis. The research has performed various econometric tests to ensure the robustness and reliability of the results. We have addressed different econometric issues, such as autocorrelation, heteroskedasticity, and cross-sectional dependence, using the Driscoll-Kraay (DK) standard error estimation and endogeneity issues by the system generalized method of moments (S-GMM). The results of the study revealed that income inequality and governance quality have a positive impact on environmental degradation, while the interaction of governance quality with income inequality has a negative effect on it. In addition, economic growth, population growth, urbanization, and natural resource dependency are found to deteriorate the quality of the environment. The findings of the study offer insightful policies to reduce environmental degradation in Asian countries.

This study analyzes the dynamic relationships between tourism, gross domestic product (GDP) per capita, exports, imports, and carbon dioxide (CO₂) emissions in five South Asian countries. A VAR-based Granger causality test is performed with time series data from Bangladesh, India, Nepal, Pakistan, and Sri Lanka. According to the results, both bidirectional and unidirectional relationships among tourism, economic growth, and carbon emissions are investigated. Specifically, tourism significantly impacts GDP per capita in Pakistan, Sri Lanka, and Nepal, yet it has no effect in Bangladesh or India. However, the GDP per capita shows a unidirectional relationship with tourism in Bangladesh and India. The unidirectional causal relationship from exports and imports to tourism in the context of India and a bidirectional relationship in the case of Nepal. In Pakistan, it is observed that exports have a one-way influence on tourism. The result of the panel Granger test shows a significant causal association between tourism, economic growth, and trade (import and export) in five South Asian economies. Particularly, there is a bidirectional causal relationship between GDP per capita and tourism, and a significant unidirectional causal relationship from CO₂ emissions, exports, and imports to tourism is explored. The findings of this study are helpful for tourism stakeholders and policymakers in the region to formulate more sustainable and effective tourism strategies.

The characteristics of agricultural products are influenced by the ecosystem, from the perspective of biotic and abiotic factors, which produce in the plant physiological responses and in turn in the fruit unique physicochemical properties, which are the basis for designations of origin and strategies to add value to the product in the current market. In the present work, ten cocoa materials (Theobroma cacao L.) were selected for their outstanding productivity (FSV41, FLE3, FEAR5, FSA12, FEC2, SCC23, SCC80, SCC55, ICS95 and CCN51), which were established in the departments of Santander (931 m a.s.l.), Huila (931 m a.s.l.), Huila (931 m a.s.l.), Huila (931 m a.s.l.), Huila (931 m a.s.l.), Huila (931 m a.s.l.) and Huila (931 m a.s.l.). These were established in the departments of Santander (931 m a.s.l.), Huila (885 m a.s.l.) and Arauca (204 m a.s.l.), the main cocoa-producing areas in Colombia. For the evaluation of the physical characteristics of the collected materials, 21 quantitative descriptors were used to determine the physical variability of the fruit according to clone and place of collection. The data collected were analyzed by means of Pearson’s correlation matrix and principal component analysis, it was possible to identify those descriptors that contribute most to the variability among materials (ear index, diameter length ratio, seed weight and diameter, and fruit weight and length). In addition, it was possible to verify the effect of the place of harvest on the physical characteristics of the materials, high-lighting the importance of the adaptation study prior to the planting of the cocoa material, with the objective of guaranteeing a premium, productive and quality cocoa crop for the industry, which is competitive in the market.

Sustainable ocean tourism is required to establish a balance between the environmental, economic, social and cultural aspects of ocean tourism development. Sustainable ocean tourism also contributes to local and national economies, enhancing the quality of social life and protecting the ecology. Sustainable ocean tourism expands the positive contribution of tourism to biodiversity conservation and poverty reduction and aims to attain the common goals of sustainable developments for ocean tourism. Sustainable ocean tourism is possible due to the roles of regulators and private and government institutions. Government policies, regulations and guidelines play vital roles towards achieving the sustainability of ocean tourism. However, the role of institutions also cannot be ignored, which provide support in the innovation of technologies and the implementation of policies. The paper targets to investigate the roles of regulations, policies and institutions in the sustainability of ocean tourism. A primary online survey on the perception of tourism experts was conducted for this study using Google Forms. The tourism experts were invited from all over the world to participate in the survey. The study received a total of 33 responses, out of which only 30 valid responses were considered. Using the Tobit regression model, the study found that, while regulations in India relative to foreign countries significantly boost the sustainability of ocean tourism, government policies and public institutions in India relative to foreign countries remain insignificant in predicting the sustainability of ocean tourism. Therefore, government policies and public institutions in India need to be revised and reformulated to make them important drivers of the sustainability of ocean tourism.