The sustainable development of the global economy and society necessitates the integration of environmental and socially responsible management, known as ESG (environmental, social, and corporate governance). Despite growing recognition of ESG’s importance, the strategic management of ESG factors in Kazakhstan’s telecommunications industry remains underexplored. This study bridges this gap by analyzing Kazakh telecom’s ESG strategies from 2019 to 2021 through a cross-sectional design and semi-structured interviews with 12 industry experts. Utilizing the National Rating Agency (NRA) methodology, the research evaluates environmental, social, and governance variables. Key findings reveal that Kazakh telecom excels in “Climate Change” and “Human Capital Management” but needs significant improvements in “Environmental Impact” and “Society.” The study offers specific recommendations such as enhancing corporate volunteering, responsible marketing, service quality, and integrating sustainable practices. The primary contributions of this research include actionable insights for improving ESG strategies in telecommunications companies and advocating for more systematic and standardized ESG assessment approaches. This study expands the understanding of how ESG principles can enhance competitiveness and sustainable development in the telecommunications industry, providing valuable guidance for industry practitioners and policymakers. It offers insights into effective ESG implementation practices and highlights critical areas requiring attention to drive sustainable development in telecommunications.

Noise pollution in construction sites is a significant concern, impacting worker health, safety, communication, and productivity. The current study aims to assess the paramount consequences of ambient noise pollution on construction activities and workers’ productivity in Peshawar, Pakistan. Noise measurements have been recorded at four different construction sites in Peshawar at different times of the day. Statistical analysis and Relative Importance Index (RII) are employed to evaluate the data Risk variables, such as equipment maintenance, noise control, increased workload, material handling challenges, quality control issues, and client satisfaction. The results indicated that noise levels often exceeded permissible limits, particularly in the afternoon, posing significant worker risks. In addition, RII analysis identified communication difficulties, safety hazards, and decreased productivity as significant issues. The results show that noise pollution is directly linked with safety risks, decreased performance, and client dissatisfaction and needs immediate attention by authorities. This paper proposes a strategic policy framework, recommending uniform hand signals and visual communication methods without noise for workers, worker training about safety, and using wearable devices in noisy settings. Communication training for teams and crane operators, proactive quality control, and customer-oriented project schedules are also proposed. These recommendations aim to mitigate the adverse effects of noise pollution, enhance construction industry resilience, and improve overall operational efficiency, worker safety, and client satisfaction in the construction sector of Peshawar, aligning with policy and sustainable development objectives.

Using a qualitative research methodology and exploratory approach to collect data, this study assessed the effects of dependency syndrome within Africa’s international relations and its repercussions for achieving sustainable development. The collected data were analysed using document and content analysis techniques. The study revealed that dependency syndrome within Africa’s international relations has led to aid dependency, political violence, and poverty. It has promoted laziness and an inferiority complex that affects the working conditions of Africans. Further, it has promoted corruption and affected the rule of law for good governance; yet, sustainable development cannot occur without it. Moreover, dependency syndrome has inhibited innovation and led to the destruction of the local industries that are key to achieving sustainable development. The results of the study found that dependency syndrome has prevented the development of a robust transport network system that could promote African trade relations, which would lead to sustainable development. The results also posited that chronic poverty and underdevelopment in Africa are perpetuated by the dependency syndrome within Africa’s international relations. The study recommended that Africa needs to overcome dependency syndrome and reform her international relations with external world. This would require establishing a continental sovereignty that enables the continent to have one common foreign policy within its planning diplomacy endeavours.

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.

This paper aims to investigate local communities’ participation in eco-tourism projects by using the community of Situ Cisanti located in Tarumajaya Village, West Java as a case. Data were gathered through observation, in-depth interviews, and documentation analysis. Observations and in-depth interviews were conducted simultaneously for two months, from September to October 2021. In-depth interviews were conducted with 15 informants from the elements; village government officials of Tarumajaya, Perhutani, and local communities who participated in the Situ Cisanti eco-tourism project, which was completed through a documents analysis. According to the findings, local community participation in Situ Cisanti eco-tourism consists of conservation and economic participation. Conservation participation is demonstrated by their participation in restoration and greening activities such as reforestation, etc. in Situ Cisanti and its surroundings, whereas economic participation is demonstrated by the establishment of stalls, culinary, coffee, souvenir, and homestay businesses as a result of Situ Cisanti eco-tourism. Furthermore, the existence of this eco-tourism has empowered women because new business opportunities that arise are not only run by men but also by women. As a result, this study implies that the participation of local eco-tourism communities not only has an impact on empowering conservation knowledge and economics, but it can also imply women empowerment.