Introduction: The growing global focus on Environmental, Social, and Governance (ESG) standards necessitates that companies optimize their corporate governance to balance economic, social, and ecological responsibilities. This study examines how the synergistic effects of Corporate Social Responsibility (CSR) and Environmental Responsibility (ER) can promote sustainable corporate development. Objective: The objective of this study is to analyze the critical elements of corporate governance structure optimization and to explore how companies can enhance their governance to achieve sustainable development through strengthened social and environmental management practices. Methods: The study uses case analysis and literature review to assess high-performing enterprises in CSR and ER integration, examining their governance, policy, and environmental strategies to uncover the factors behind their success in economic, social, and environmental spheres. Results: The research shows that optimizing governance structures markedly improves operational effectiveness. Companies need to create strong internal controls for equitable and transparent decisions, embedding CSR and ER into their strategies. CSR fulfillment builds public trust and environmental support, whereas ER improves brand reputation and competitiveness, driving sustainable and mutually advantageous development. Conclusion: The key to sustainable development in ESG practice lies in optimizing corporate governance and strengthening the synergy between social and environmental responsibilities. It is imperative for companies to build a governance structure that complies with ESG standards and to incorporate social and environmental considerations into their corporate strategies to effectively manage the triple bottom line of economic, social, and environmental performance.

Comparative studies of national values are becoming increasingly important in the context of contemporary globalization processes. An essential condition for the shaping of national values in learners is the enrichment of pedagogical technology with components of digital technology. Both qualitative and quantitative approaches were used in the current study. The purpose of this research is to examine the efficacy of mobile learning in shaping the national values of prospective teachers. The experiment included 180 participants. Diagnostics of the levels of national values formation in the initial stage confirmed the assumption about the low formation of national values among teacher candidates and, consequently, the need for targeted work on their formation. This study demonstrates that significant advances in students’ national values have occurred following the introduction and testing of mobile learning with experimental group (EG) participants to shape national values. The data from this study can serve as the basis for creating strategies for shaping the national values of learners in universities and as a methodological basis for adapting mobile learning for the shaping of national values.

Accounting education highly affects the level of Professional Accounting Education offered in a country by academic institutions, thus determining the job market competitiveness of accounting professionals. The purpose of this paper is to determine the relationship between accounting education and accounting practices in Sri Lanka. The data for this study is obtained through a well-structured questionnaire among the Finance Managers of listed companies in the Colombo Stock Exchange (CSE). The sample size of the study was 165 Finance Managers, and of them, 122 responded to the questionnaire. This study is significant to the Sri Lankan context due to scant research in the respective research area. The results depict a moderating positive relationship, while effectiveness of accounting education determines the role and performance of accounting professionals in Sri Lanka.

The study examined the mediating role of supply chain security performance on the relationship between supply chain security practices and supply chain disruptions occurrences in the manufacturing industry in Ghana. Drawing on a survey of 336 manufacturing firms, dynamic capability, and contingency theories were applied using structural equation modeling (SEM) to test the conceptual model. It was discovered that both direct and indirect hypotheses supported the findings of the study. The results indicate that Ghanaian manufacturing firms have made progress in implementing supply chain security measures. The findings revealed that the adoption of comprehensive supply chain security practices is positively associated with improved performance metrics, including reduced inventory losses and damages, faster order fulfillment and delivery times, lower costs related to security incidents, and enhanced brand reputation and customer trust. Policymakers can leverage these insights to develop support programs aimed at strengthening the security capabilities of manufacturing firms, ensuring they are equipped to compete effectively in both local and global markets, improving security performance, and reducing the likelihood and impact of supply chain disruptions. In the quest of bridging the gap between theory and practice, this research contributes valuable knowledge to the discourse on supply chain security in developing countries, offering a roadmap for enhancing resilience and performance in the manufacturing sector.

The improper disposal of litter by tourists poses a significant threat to tourism destinations worldwide, including in Indonesia. To mitigate marine litter, promoting eco-friendly behavior (EFB) among tourists is essential. This study applies the extended Theory of Planned Behavior (TPB), which posits that an individual’s behavior is driven by their attitudes, subjective norms, and perceived behavioral control, to better understand the factors influencing eco-friendly behavioral intentions. In this research, ecological consciousness and ecological knowledge were added to the traditional TPB framework to gain deeper insights into tourist behavior. Data were collected through a structured questionnaire from 876 visitors to Lake Singkarak, Indonesia. The findings demonstrate that the inclusion of ecological consciousness and ecological knowledge significantly enhances the predictive power of the TPB model in explaining eco-friendly behavioral intentions. Based on these results, raising public awareness, improving government management, and enhancing the quality of lake attractions are recommended to encourage responsible tourism. These measures can reduce litter and conserve lake habitats, ultimately contributing to the sustainability of tourism in the region.

This research aims to investigate the impact of knowledge-based human resource management (KBHRM) practices on organizational performance through the mediating role of quality and quantity of knowledge worker productivity (QQKWP). The data were collected from 325 employees working in different private universities of Pakistan by using convenience and purposive sampling techniques. The quantitative research technique was used to perform analysis on WarpPLS software. The result revealed that only knowledge-based recruiting practices have a positive and significant direct effect on organizational performance. While knowledge-based performance appraisal practices, training and development practices and compensation practices all were insignificant in this regard. However, through mediator QQKWP, the knowledge-based recruiting practices (KBRP), knowledge-based training and development (KBTD), and knowledge-based compensation practices (KBCP) all were positively and significantly influencing organizational performance but only knowledge-based performance appraisal (KBPA) was insignificant in this mediating relationship. Lastly, the current study provides useful insights into the knowledge management (KM) literature in the context of private higher educational institutes of developing countries like Pakistan. The future studies should consider the impact of KBHRM practices on knowledge workers’ productivity and firms’ performances in the context of public universities.