Nowadays investors are measuring the performances of a business organization not only based on their operating efficiency but also fulfilling their social responsibility. At least the investors need to know whether the activities of the business have any adverse impact on the society and environment. This study explores the accountability of the business from the social and environmental context. This empirical study tends to investigate the nature of the ownership structure that influences the environmental disclosure of a business entity. Based on the sample of fifty-five DSE-listed textile companies, this study used multiple regression to assess the causal relationship between the ownership structure and corporate environmental disclosure. Moreover, this cross-sectional study also considers the agency theory and stakeholder theory to explain the relationship between the ownership structure and environmental disclosure. The findings indicate that corporate environmental disclosure is positively influenced by foreign ownership and institutional ownership whereas director ownership and public ownership have no significant association with the environmental disclosure. These insightful results challenge conventional assumptions and highlight the need for a nuanced understanding of the factors that drive environmental reporting practices in the context of an emerging economy. The main contribution of this article lies in its provision of empirical evidence from an emerging economy, Bangladesh, which helps in understanding sustainable practices in a global context. Additionally, it aids in developing effective corporate governance policies and strategies tailored to similar emerging economies by recognizing the role of ownership structures in influencing environmental accountability. These findings further assist policymakers, managers, and other sustainability advocates in understanding how different ownership structures affect corporate environmental disclosure.

Soundscape tourism has become one type of tourism, and its trend is emerging in most areas with hilly, forested, and natural landscapes, such as Bantul Indonesia, becoming a mainstay for region development and its community. This article explores four human manufactured soundscape tourism destinations in Bantul, Indonesia, examining the interrelationships between each tourism stakeholder and pinpointed development from a socio-economic perspective. We adopt a cross-case study approach, drawing main sources from government statistics, regulations, social media narratives, and online news. Using the NVivo 12 Plus software, we coded and annotated the research source. Our research revealed that in four case studies, tourism soundscapes emerged as the primary tourist attractions, with other attractions only marginally contributed. Presenting music or acoustic stages enabled tourism industry to reap benefits, particularly for local community and regional income. However, it is important to emphasize sustainability issues, thus, the continuous increased in music soundscape in nature has led to the formation of collaborations among tourism actors, with local communities “Pokdarwis” posed as the principal driving force behind destination development. This study demonstrates that human-manufactured soundscapes have the potential to increase visitor numbers and outperform natural soundscapes in natural destinations.

The potential of entrepreneurship to reduce poverty is closely tied to critical factors such as access to finance, training and education, networks and social capital, and supportive regulatory environments. Understanding and addressing these underlying issues through the lens of the Social Capital theory can help foster an entrepreneurial spirit in cities and mitigate poverty through business and community development. This paper explores the insights and standpoints of key stakeholders about poverty in Saint John and its impact on entrepreneurship. The study uses a quantitative method and analyzes data from surveys with stakeholders. The results show that social isolation, system inflexibility, individual issues, housing, and financial support programs are significant poverty challenges in Saint John, and these issues have implications for entrepreneurship. By integrating Social Capital Theory into policy initiatives, policymakers can enhance community resilience and empower vulnerable individuals. This application of social capital principles provides a holistic framework for designing effective poverty-reduction measures, offering transformative insights applicable not only to Saint John but also to diverse small cities. The study contributes a nuanced understanding of poverty’s impact on entrepreneurship, advocating for inclusive strategies that resonate with the social fabric of communities.

The progress of a country can be directly related to the education level of its countrymen. Over a time period, the internet has become a game changer for the world of disseminating education. From 2000 onwards, the scale of online courses has increased manyfold. The main reason for this growth in online learning can be attributed to the flexibility in course delivery and scheduling. Through this study, the authors analyzed the challenges in adopting Online degree programs in higher education in management in India. The authors used Focus Group discussions, semi-structured interviews, and in-depth interviews to collect the data from the various stakeholders. Thematic analysis was used to analyze the responses. Considering the challenges and constraints in India, the authors proposed a sustainable model for implementation. Based on the viewpoints of the different stakeholders, the authors find that online degrees can be instrumental in bringing inclusivity in higher education. There are obvious constraints like a lack of IT infrastructure, the inexperience of faculty in online pedagogy, and the need for more expertise in the administration of online programs by existing universities. However, using SWAYAM as a platform can overcome most of these constraints, as it reduces the burden on individual universities. Hence, the authors proposed models where SWAYAM (technology platform) and Universities (academic partners) can come together to provide a sustainable education model.

The Malaysian dilemma presents a complex challenge in the wake of the COVID-19 pandemic, requiring a comprehensive statistical analysis for the formulation of a sustainable economic framework. This study delves into the multifaceted aspects of reconstructing Malaysia’s economy post-COVID-19, employing a data-driven approach to navigate the intricacies of the nation’s economic landscape. The research focuses on key statistical indicators, including GDP growth, unemployment rates, and inflation, to assess the immediate and long-term impacts of the pandemic. Additionally, it examines the effectiveness of government interventions and stimulus packages in mitigating economic downturns and fostering recovery. A comparative analysis with pre-pandemic data provides valuable insights into the extent of economic resilience and identifies sectors that require targeted support for sustained growth. Furthermore, the study explores the role of technology and digital transformation in building a resilient economy, considering the accelerated shift towards remote work and digital transactions during the pandemic. The analysis incorporates data on technological adoption rates, digital infrastructure development, and innovation ecosystems to gauge their contributions to economic sustainability. Addressing the Malaysian Dilemma also involves an examination of social and environmental dimensions. The study investigates the impact of economic policies on income distribution, social equity, and environmental sustainability, aiming to achieve sustainable economic growth. The study contributes a nuanced analysis to guide policymakers and stakeholders in constructing a sustainable post-COVID-19 economy in Malaysia.