Enterprise Resource Planning (ERP) system utilization and Environmental, Governance, Social (ESG) practice incorporation have jointly wielded significant influence on various aspects of accounting operations. On the other side, leveraging the robust information infrastructure, Taiwanese firms have widely implemented ERP systems and have been aligning with international ESG initiatives in recent years. The objective of this study is to investigate the impact of ERP utilization and ESG practices on real and accrual earnings management among firms listed in Taiwan over an 19-year span from 2003 to 2021. The results of this study suggest duration of ERP implementation has a negative impact on accruals earnings management, but has a positively influence on real management. The results underscore the significant influence of ERP utilization duration on the different aspects of corporate earnings management activity. Additionally, our investigation illustrates a negative association between the corporate assimilation of ESG practices and both real and accrual earnings management. This reveals that enterprises committed to implementing ESG practices highlight long-term substantive operations over the short term periodic performance of financial statements.

The transportation sector is currently experiencing a significant transformation due to the influence of digital technologies, which are revolutionizing travel, goods transportation, and interactions with transportation systems. This study delves into the possibilities and obstacles presented by digital transformation in the realm of sustainable transportation. Moreover, it identifies the most effective methods for implementing digital transformation in this sector. Furthermore, our analysis sheds light on the potential impacts of digital transformation on sustainable development and environmental performance indicators within transportation systems. We discover that digital transformation can contribute to reduced greenhouse gas emissions, improved air quality, and increased resource efficiency, among other benefits. Nevertheless, we emphasize the potential risks and uncertainties associated with digital transformation, including concerns regarding data privacy, security, and ethics. Collectively, our research provides valuable insights into the opportunities and challenges presented by digital transformation in sustainable transportation. It also identifies best practices for successfully implementing digital transformation in this sector. The implications of our findings are significant for policymakers, businesses, and other stakeholders who aspire to drive the future of sustainable transportation through digital transformation.

The increasing epileptic electricity supply, mainly in the residential areas of Nigerian cities, has been linked to the incorrect knowledge of the numerous socio-economic and physical indices that influence household electricity usage. Most of the seemingly identified explanatory factors were done at macro level which does not give a clear estimate of this electricity demand. The thrust of the study is to analyse empirically the household electricity determinants in Nigerian cities with a view to evolving a more informed and sustainable energy policy decision. Multistage area cluster sampling method was adopted in the study where 769 copies of structured questionnaire were distributed to electricity users of prepaid meters in five major Nigerian cities. The research hypothesis was tested using the multiple linear regression statistical tool. The result revealed that nine variables which include age (r = 0.05, p-value: 0.05), household income (r = 0.00, p-value: 0.05), number of hours that people stay outside the house (r = 0.043, p-value: 0.05), number of teenagers at home, (r = 0.006, p-value: 0.01) number of electrical appliances (r = 0.016, p-value: 0.01), type of house (r = 0.012, p-value: 0.01), hours that the electrical appliances are used (r = 0.043, p-value: 0.05), weather condition, (r = 0.011, p-value: 0.05) and the location of the building (r = 0.045, p-value: 0.05) were significant in determining the household electricity consumption. Policies based on the findings will give energy and urban planners an empirical basis for accurate and robust forecasting of the determinants that influence household electricity consumption in Nigeria that is devoid of any speculation or unfounded predictions.

This paper aims to explore how to build a sustainable peace and development model for China’s peacekeeping efforts through the application of data-driven methods from UN Global Pulse. UN Global Pulse is a United Nations agency dedicated to using big data and artificial intelligence technologies to address global challenges. In this paper, we will introduce the working principles of UN Global Pulse and its application in the fields of peacekeeping and development. Then, we will discuss the current situation of China’s participation in peacekeeping operations and how data-driven methods can help China play a greater role in peacekeeping tasks. Finally, we will propose a sustainable peace and development model that combines data-driven methods with the advantages of China’s peacekeeping efforts to achieve long-term peace and development goals.

Graphene, an innovative nanocarbon, has been discovered as a significant technological material. Increasing utilization of graphene has moved research towards the development of sustainable green techniques to synthesize graphene and related nanomaterials. This review article is basically designed to highlight the significant sustainability aspects of graphene. Consequently, the sustainability vision is presented for graphene and graphene nanocomposites. Environmentally sustainable production of graphene and ensuing nanomaterials has been studied. The formation of graphene, graphene oxide, reduced graphene oxide, and other derivatives has been synthesized using ecological carbon and green sources, green solvents, non-toxic reagents, and green routes. Furthermore, the utilization of graphene for the conversion of industrial polymers to sustainable recycled polymers has been studied. In addition, the recycled polymers have also been used to form graphene as a sustainable method. The implication of graphene in the sustainable energy systems has been investigated. Specifically, high specific capacitance and capacitance retention were observed for graphene-based supercapacitor systems. Subsequently, graphene may act as a multi-functional, high performance, green nanomaterial with low weight, low price, and environmental friendliness for sustainable engineering and green energy storage applications. However, existing challenges regarding advanced material design, processing, recyclability, and commercial scale production need to be overcome to unveil the true sustainability aspects of graphene in the environmental and energy sectors.