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.

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.

The potential of entrepreneurship to reduce poverty is closely tied to critical factors such as access to finance, training and education, networks and social capital, and supportive regulatory environments. Understanding and addressing these underlying issues through the lens of the Social Capital theory can help foster an entrepreneurial spirit in cities and mitigate poverty through business and community development. This paper explores the insights and standpoints of key stakeholders about poverty in Saint John and its impact on entrepreneurship. The study uses a quantitative method and analyzes data from surveys with stakeholders. The results show that social isolation, system inflexibility, individual issues, housing, and financial support programs are significant poverty challenges in Saint John, and these issues have implications for entrepreneurship. By integrating Social Capital Theory into policy initiatives, policymakers can enhance community resilience and empower vulnerable individuals. This application of social capital principles provides a holistic framework for designing effective poverty-reduction measures, offering transformative insights applicable not only to Saint John but also to diverse small cities. The study contributes a nuanced understanding of poverty’s impact on entrepreneurship, advocating for inclusive strategies that resonate with the social fabric of communities.

This research reviews the environmental, social, and governance (ESG) performance of corporate social responsibility (CSR) and technology innovation development, and analyzes the impact of technology innovation on ESG performance and its influencing mechanism. In additional, the main purpose of this study is to gain an understanding the relationships of ESG performance, CSR and technology innovation in Art industry. We found that technology innovation impact CSR of art firm, and ESG performance with the moderating variable of technology innovation has a significant and positive impact on CSR. Likewise, the study is based on primary panel data collected from 161 consumer, product and service manufacturing companies through an electronic questionnaire (Google, Microsoft online survey) with five-point Likert measurement scale. The exploratory factor analysis is proposed to be carried out using IBM SPSS 27.0 and the confirmatory factor analysis (CFA analysis) is proposed to be carried out using SmartPLS.4.0 analysis software, and this study investigate the measurement factors and the reliability of the construct items and to validate the factorial structure of the research variables. Moreover, digital technology and CSR has the potential to contribute to this impact. Based on these findings, we propose relevant ESG performance recommendations to improve technology innovation and CSR. Our findings offer an excited knowing and learning of the impact of ESG performance, CSR and technology innovation in Chinese art industry. Furthermore, this study extends stakeholders theory and Schumpeter’s Innovation Theory by proving their utility in the perspective of CSR, ESG performance.

This study aimed to assess the influence of awareness and health habituation techniques, student management activities, the role of stakeholders, and the character of healthy living on health independence. The method used in this study is quantitative with descriptive test analysis techniques, partial t statistics and F test. This research was conducted in elementary schools in East Java Province, consisting of 92 elementary schools in 5 regions at East Java. Samples were taken using purposive techniques, and the number of samples was 348 people, consisting of principals, teachers and students. The results found that awareness and health habituation techniques have a significant influence on the character of healthy life of students, student management activities have a significant influence on the character of healthy life, the role of stakeholders has a significant influence on the character of healthy life, awareness and health habituation technique have a significant influence on health independence, student management activities have a significant influence on health independence, the role of stakeholders has a significant influence on health independence, the character of healthy living has a significant effect on health independence, and student management activities and the role of stakeholders have a significant effect on the character of healthy life, and have a significant impact on health independence.