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 purpose of the article is to present the results of analysis of newly industrialized countries in the context of sustainable development. The study took place within the framework of the Kaldor’s structural-economic model of the gross domestic product and the energy flow model, using the socio-economic systems power changes analyzing method. Within the context of the approach, an invariant coordinate system in energy units is considered, the necessary conditions for sustainable development are formulated, and the main parameters for assessing the potential for growth and development are determined. The article focuses on key issues regarding new concepts of sustainable development and methodology for assessing sustainable development using the concept of socioeconomics useful power for the countries of the newly industrialized economy a group of emerging countries that have made in short time period a qualitative transition in socio-economic development. Based on a new definition of sustainable development in energy units, development trends are formulated for the selected countries during 20 years for the period 2000–2019. Results of the study can be used to planning for the transition to sustainable development. The data of the Central Statistical Office of European Union, the World Bank and the United Nations Organization were used for calculations. Initial interpretation of the calculated data has been done for the largest newly industrialized countries Brazil, India and China in terms of the gross domestic product in the period 1990–2019. For comparison, data on USA are presented as countries with advanced economy.

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.

Transitioning to a green economy is a global concern, considered a pathway to sustainable development. This paper aims to investigate the effect of the transition into a green economy on Vietnam’s sustainable development and its two economic and environmental dimensions, with consideration of several essential issues including renewable energy, technological innovation, natural resource rents (oils, forest, and minerals), foreign direct investment, and trade. This paper utilizes data from 1996 to 2020 and then applies the autoregressive distributed lag (ARDL) method for analysis. The results conclude that renewable energy is a driving key to reducing environmental degradation, but it hampers economic growth, while the contrast occurs with technology. Our results emphasize the dependence on non-renewable energy, whereas the innovation of technology does not show a green orientation in Vietnam. Furthermore, there is a lack of sustainability in the effect of natural resource rents, foreign direct investment, and trade. Overall, the transition into a green economy in Vietnam does not illustrate the sustainable orientation. The findings of this research provide empirical evidence to clarify the relationship between this transition and its driving factor, with sustainable development and the two economic environment dimensions. In addition, this study will bring worthwhile implications for the policymakers and scholars on whether the transition to a green economy fulfills the orientation towards sustainability, then enhancing the economy's efficiency to achieve green growth, following the pathway to sustainable development.

Solid waste has become a major environmental concern globally in recent years due to the tremendous increase in waste generation. However, these wastes (e.g., plastics and agro-residues) can serve as potential raw materials for the production of value-added products such as composites at low cost. The utilization of these waste materials in the composite industry is a good strategy for maintaining the sustainability of resources with economic and environmental benefits. In this report, the environmental impacts and management strategies of solid waste materials are discussed in detail. The study described the benefits of recycling and reusing solid wastes (i.e., plastic and agro-waste). The report also reviewed the emerging fabrication approaches for natural particulate hybrid nanocomposite materials. The results of this survey reveal that the fabrication techniques employed in manufacturing composite materials could significantly influence the performance of the resulting composite products. Furthermore, some key areas have been identified for further investigation. Therefore, this report is a state-of-the-art review and stands out as a guide for academics and industrialists.

The central government of China has intensively guided regional integration and policy coordination towards the development of digital governance in the last ten years. The Guangdong-Hong Kong-Macao Greater Bay was one of the most important regions of China expected to accelerate regional development through policy coordination and establishment of digital infrastructures. This article adopted the method of content analysis to explore the policy transitions of digital governance in the Greater Bay including policy contents (in terms of policy objectives and instruments) and policy networks. Based on our empirical analysis, we found that top-down guidance from the central government did not necessarily generate regional coordination. Different governments of the same region could start policy coordination from shared policy objectives and policy instruments and establish innovative governance frameworks to achieve consensus. Therefore, regional coordination could be fulfilled.