Purpose: Kindergartens are an important educational environment for the development of children at an early age, and they also play a crucial role in developing the values of sustainable development. The purpose of this study is to investigate kindergarten teachers’ perceptions of observable and sustainable development practices. Design, methodology, approach: Semi-structured interviews were conducted with 302 Saudi kindergarten teachers. Additionally, observation cards were utilized to collect data on actual practices of sustainable development in kindergartens. Data were analyzed using Nvivo12, a qualitative data analysis software, and descriptive analysis methods. The main themes were produced first, and then the perspectives were organized around them. Finding: The impact of social and cultural factors on the development of values, the lack of resources available to implement educational activities, and teacher awareness and training gaps were found to be the main barriers to the development of sustainable development values in kindergartens. Originality, value: To the best of the author’s knowledge, this is the first study in Saudi Arabia that has looked into the environmental and social perceptions of early childhood teachers about sustainable development practices, so the study’s findings can highlight the importance of reorienting teacher education programs toward sustainability in order to bridge knowledge and practice gaps.

In the rapidly evolving landscape of technological innovation, the safeguarding of Intellectual Property Rights (IPR) emerges as a critical factor influencing economic growth and technological advancement. This study, conducted in the context of organizations operating in the United Arab Emirates (UAE), meticulously explores the intricate dynamics between IPR awareness, enforcement, and their implications for information security practices. The research undertakes a thorough investigation with three primary objectives: a comprehensive examination of IPR awareness, an exploration of the relationship between IPR enforcement and information security practices, and an assessment of the impact of information sensitivity. To achieve these objectives, a sample population of 150 respondents from various sectors was engaged, employing a combination of survey instruments and robust statistical analyses. The findings of the study illuminate a strong positive correlation between IPR awareness and information security practices, underscoring the pivotal role of cultivating IPR awareness among organizations. Furthermore, the enforcement of IPR, intricately connected with a resilient legal framework, regulatory authorities, international agreements, and effective customs and border control measures, is identified as a significant influencer of information security practices. The study employs a statistical model that exhibits a high explanatory power, elucidating approximately 85.9% of the variance in information security practices. In conclusion, the research offers profound implications for organizations, policymakers, and stakeholders in the UAE, advocating for strategies such as education, legal and regulatory support, international collaboration, and robust access control mechanisms to fortify IPR awareness, enforcement, and information security practices. The integration of advanced tools such as the smart PLS software adds depth and reliability to the study’s analytical framework, contributing to its comprehensive insights.

The Government of Indonesia has modernized the toll road transaction system by implementing the multi-lane free-flow (MLFF) project, set to operate commercially by the end of 2024. This project leverages Global Navigation Satellite System (GNSS) technology to identify vehicles using toll roads and establish a transaction mechanism that allows the MLFF Project Company to charge road users according to distance, vehicle category, and tariff levels. The project has result in a complex business arrangement between the Indonesia National Toll Road Authority (INTRA), Toll Road Companies (TRCs), and the MLFF Project Company. The aim of this paper is to review the regulatory and institutional framework of the MLFF project and analyze its challenges. The methodology employed is a qualitative framework for legal research, utilizing international literature reviews and current regulatory frameworks. The study assesses the proposed transaction architecture of the project and identifies commercial, political, and other risks associated with its implementation. Based on the analysis, the research identifies opportunities for regulatory improvements and better contracting arrangements. This research provides valuable insights into the regulatory landscape and offers policy recommendations for the Government to mitigate the identified risks. This contribution is significant to the academic field as it enhances understanding regulatory and institutional challenges in implementing advanced toll road systems.

This study investigates the relationship between corporate social responsibility (CSR), capital structure, and financial distress in Jordan’s financial services sector. It tests the mediating effect of capital structure on the CSR-distress linkage. Utilizing a panel data regression approach, the analysis examines a sample of 35 Jordanian banks and insurance firms from 2015–2020. CSR is evaluated through content analysis of sustainability disclosures. Financial distress is measured using Altman’s Z-score model. The findings reveal an insignificant association between aggregated CSR engagement and bankruptcy risk. However, capital structure significantly mediates the impact of CSR on financial distress. Specifically, enhanced CSR enables higher leverage capacity, subsequently escalating distress risk. The results advance academic literature on the nuanced pathways linking CSR to financial vulnerability. For practitioners, optimally balancing CSR and financial sustainability is recommended to strengthen resilience. This study provides novel empirical evidence on the contingent nature of CSR financial impacts within Jordan’s understudied financial services sector. The conclusions offer timely insights to inform policies aimed at achieving sustainable and stable financial sector development.

Sustainable development has attracted widespread attention worldwide, and the circular economy has become one of the essential policies of many countries. Small and medium-sized enterprises are important drivers of world economic growth and can significantly impact the environment. Therefore, SMEs are critical players in implementing a circular economy as the basis for creating a sustainable society. Although a wealth of research on SME environmental management issues can be found in the literature, more must be known about the infusion of green practices in SMEs. The primary purpose of this study is to explore the green practice infusion of Taiwanese SMEs, a context that is particularly relevant due to Taiwan’s strong focus on environmental sustainability and its circular economy industrial development policy. Through a questionnaire survey, this study examined the factors that influence green practice infusion behavior in Taiwanese SMEs and the impact of green practice infusion on circular economy performance. The findings show that the relative advantages and compatibility of the circular economy, organizational support, human resource quality, regulatory pressure, and government support significantly impact the green practice infusion of Taiwanese SMEs. The effects of complexity, customer pressure, and environmental uncertainty on SMEs’ infusion of green practices are not statistically significant. Circular economy performance is positively correlated with green practice infusion. This study can broaden the research scope of SMEs’ environmental management and contribute to a deeper understanding of SMEs’ green practice infusion and circular economy.