This research aims to explore the impact of government policies to promote mass tourism in Bali. Qualitative method with the support of a phenomenological approach and in-depth interviews and FGD. The Butler tourism area life cycle model theory is used to evaluate the impact of tourism on land use and cultural conflict with six stages of destination development, namely exploration, involvement, development, consolidation, stagnation, and decline or rejuvenation. The findings reveal that Bali has experienced all stages of Butler’s model. From 1960–1970, Bali was in the exploration phase, offering tourists authentic experiences. At the beginning of 1970–2000, Bali had entered five phases marked by rapid tourism growth. Now, Bali reached a consolidation phase with a focus on managing tourism quality. Now, Bali is entering a phase of stagnation, facing challenges such as overcrowding and environmental degradation. Bali is at the crossroads between phases of decline and rejuvenation, with efforts to overcome environmental problems and diversify tourism products. This study concludes that mass tourism has significant positive and negative impacts on tourist destinations. Although it can improve the local economy and preserve culture, it can also cause environmental damage and cultural conflict. The Bali government’s policy strategy for the future is to overcome cultural conflicts including tourist education, sustainable tourism development, empowerment of local communities, enforcement of regulations, and intercultural dialogue. The implementation of this policy strategy can be carried out effectively to manage cultural conflicts towards a sustainable Bali tourism future.

The significant climate change the planet has faced in recent decades has prompted global leaders, policymakers, business leaders, environmentalists, academics, and scientists from around the world to unite their efforts since 1987 around sustainable development. This development not only promotes economic sustainability but also environmental, social, and corporate sustainability, where clean production, responsible consumption, and sustainable infrastructures prevail. In this context, the present article aims to propose a development framework for sustainability in food sector SMEs, which includes Life Cycle Assessment (LCA) and the integration of Environmental, Social, and Governance (ESG) strategies as key elements to reduce CO₂ emissions and improve operational efficiency. The methodology includes a comparative analysis of strategies implemented between 2019 and 2023, supported by quantitative data showing a 20% reduction in operating costs, a 10% increase in market share, and a 25% increase in productivity for companies that adopted clean technologies. This study offers a significant contribution to the field of corporate sustainability, providing a model that is adaptable and applicable across different regions, enhancing innovation and business resilience in a global context that requires collective efforts to achieve the sustainable development goals.

It has long been acknowledged that interpersonal trust is the foundation of business partnerships. Interpersonal trust is frequently required in circumstances involving interdependence among parties, wherein each party is cognizant of the other’s vulnerabilities, the potential consequences of their actions, and the favorable anticipations of others. This study aims to examine and understand the impact of the development of interpersonal trust on the long-term sustainability of the Gayo Aceh coffee business, which has been operational since 1908. The unit of analysis in this study is the stakeholders of the Gayo Aceh coffee industry, including farmers, collectors, sellers, and distributors. This study utilizes a qualitative technique, specifically employing a case study design, for both data collection and analysis. To collect data, we utilized observations and semi-structured interviews. The findings of the research indicate that the establishment of interpersonal trust among producers, collectors, sellers, and distributors has had a discernible influence on the current sustainability of the coffee industry in Aceh Gayo.

Our study investigates the relationship between firm profitability, board characteristics, and the quality of sustainability disclosures, while examining the moderating effects of financial leverage and external audit assurance. A key focus is the distinction between Big 4 and non-Big 4 audit firms. Using data from Malaysia’s top 100 publicly listed organizations from 2018 to 2020, we analyze sustainability reports based on the Global Reporting Initiative (GRI) standards. Unexpectedly, our results indicate a negative association between firm profitability and board characteristics, challenging traditional assumptions. We find that non-Big 4 audit firms significantly enhance sustainability disclosure quality, contradicting the widely held belief in the superiority of Big 4 firms. Our finding introduces the “Big 4 dilemma” in the Malaysian context and calls for a reassessment of audit firm selection practices. Our study offers new perspectives on the strategic role of board composition and audit firm selection in advancing sustainability disclosures, urging Malaysian organizations to evaluate audit firms on criteria beyond the global prestige of Big 4 firms to improve sustainability reporting.

Sustainability and green campus initiatives are widely examined in developed countries but less attention has been paid in developing countries such as Pakistan. Therefore, this study intends to examine the links between sustainability dimensions and green campus initiatives by mediating role of teachers and students’ involvement. Green campus or sustainable campus or environment friendly campus is based on the principles of environmental sustainability, incorporating social, and economic and environmental dimensions. Questionnaire for assessment of sustainability was adopted and 529 responses were received from the faculty, management and servicing staff of the seven Mountain Universities of the Gilgit Baltistan and Azad Jammu and Kashmir in Northern Pakistan. Partial Least Square Structural Equation Modeling (PL-SEM) was used to analyse the data. The results indicated that energy conservation, water conservation, green transport, sustainable waste management have enhanced campus green initiatives. Teachers and students’ involvement partially mediate the relationship between green transport strategies, sustainable waste management and green campuses initiatives. While on another hand, teachers and students’ involvement have not mediated the links between energy conservation, water conservation and green campus initiatives. The study contributes to theory building in the area of green and environment friendly campus initiatives by enriching the understanding of the processes carrying the effect of sustainability dimensions and both teachers and students’ involvement.