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 research aims to identify best practices and policy guidelines that foster sustainable urban ecotourism. As urban areas continue to expand, integrating ecotourism into urban planning emerges as a critical approach to sustainable development. This paper compares the policies and practices of urban ecotourism development in Thailand and China, aiming to construct a sustainable framework applicable to urban ecotourism development. Employing a comparative literature review, this research synthesizes findings from peer-reviewed journals, governmental reports, and case studies published between 2000 and 2024. The analysis focuses on the policies and practices adopted by Thailand and China to promote urban ecotourism, examining their effectiveness, challenges, and outcomes. The review shows distinct approaches in the two countries, with Thailand emphasizing community-based practices and stakeholder involvement and China primarily focusing on top-down policy initiatives for urban ecotourism development. Despite differing strategies, both countries demonstrate a commitment to integrating ecotourism into urban development plans. From the environmental, socio-cultural, and economic three dimensions, key successes include enhanced biodiversity conservation, increased local community participation, and improved tourist satisfaction. Challenges such as inadequate policy implementation, environmental degradation, and the sustainability of ecotourism practices are also discussed. The conclusion is that a holistic approach to urban ecotourism development that aligns policy and practice with the principles of sustainability is meaningful. The proposed framework offers actionable insights for policymakers, urban planners, and ecotourism practitioners aiming to use the potential of ecotourism as a tool for sustainable urban development in Thailand, China, and beyond.

This study aims to develop a framework that helps organizations to fulfill their environmental and social responsibility amid constraints in selecting which stakeholders’ interest comes first and the essential to have an evolved strategic planning that can accommodate broader systemic planning and practice that will yield authenticity in business sustainability with components of environmental worldview of its leaders and organizational learning in the framework. This research uses the method of literature review with the data from interviews and content analysis of the report from one organization that has successfully implemented social and environmentally friendly practices. Based on an in-depth review of literatures on worldview, organizational learning, and strategic planning, and with empirical study from one organization, a conceptual framework by combination of the existing concepts is produced to enable an integration of theories in a range of possible actions for organizations to achieve sustainable development. The result from this research’s framework will allow further study to be carried out in the future to verify associations between existing concepts or variables within the framework, and to produce next empirical results in supporting those theories being reviewed in this paper.

Rapid population growth and inadequate adherence to scientific and managerial principles in urban planning have intensified numerous challenges, pushing major Iranian cities toward instability. Tehran, as the capital and one of the most urbanized regions in the country, faces significant sustainability threats that require immediate attention. These challenges are not unique to Tehran but represent a broader issue faced by rapidly urbanizing cities worldwide, particularly in developing countries. Addressing such challenges is critical to fostering sustainable development on a global scale. While urban sustainability has been extensively studied, limited research has focused on the indicators of urban instability and their tangible impacts on sustainable urban planning. This study aims to bridge this gap by identifying and analyzing key factors contributing to urban instability across economic, environmental, and social dimensions, with Tehran serving as a representative case. The findings reveal that economic instability is driven by uncertainty in economic policies, fluctuating housing prices, non-standard housing conditions, income disparity, unemployment, and cost of living pressures. Environmental instability is exacerbated by climate change, urban heat islands, floods, transportation mismanagement, energy insecurity, pollution, and insufficient green infrastructure. Social instability arises from limited social interaction, unequal access to services, weak community participation, social harms, and diminished urban safety and welfare. By framing these local challenges within a global context, the study underscores the interconnectedness of these dimensions and highlights the necessity for integrated, evidence-based approaches that combine local insights with global best practices. The findings aim to contribute to the broader discourse on sustainable urban development by offering actionable insights and strategies that can be adapted and implemented in other rapidly urbanizing cities. This research serves as a guide for policymakers, urban planners, and stakeholders worldwide, emphasizing the importance of holistic and resilient urban strategies to address the multifaceted challenges of sustainability and instability.

This study provides an evaluation of the environmental impact and economic benefits associated with the disposal of mango waste in Thailand, utilizing the methodologies of life cycle assessment (LCA) and cost-benefit analysis (CBA) in accordance with internationally recognized standards such as ISO 14046 and ISO 14067. The study aimed to assess the environmental impact of mango production in Thailand, with a specific focus on its contribution to global warming. This was achieved through the application of a life cycle assessment methodology, which enabled the determination of the cradle-to-grave environmental impact, including the estimation of the mango production’s global warming potential (GWP). Based on the findings of the feasibility analysis, mango production is identified as a novel opportunity for mango farmers and environmentally conscious consumers. This is due to the fact that the production of mangoes of the highest quality is associated with a carbon footprint and other environmental considerations.  Based on the life cycle assessment conducted on conventional mangoes, taking into account greenhouse gas (GHG) emissions, it has been determined that the disposal of 1 kg of mango waste per 1 rai through landfilling results in an annual emission of 8.669 tons of carbon. This conclusion is based on comprehensive data collected throughout the entire life cycle of the mangoes. Based on the available data, it can be observed that the quantity of gas released through the landfilling process of mango waste exhibits an annual increase in the absence of any intervening measures. The cost benefit analysis conducted on the life cycle assessment (LCA) of traditional mango waste has demonstrated that the potential benefits derived from its utilization are numerous. The utilization of the life cycle assessment (LCA) methodology and the adoption of a sustainable business model exemplify the potential for developing novel eco-sustainable products derived from mango waste in forthcoming time.

The Cisadane Watershed is in a critical state, which has expanded residential areas upstream of Cisadane. Changes in land use and cover can impact a region’s hydrological characteristics. The Soil and Water Assessment Tool (SWAT) is a hydrological model that can simulate the hydrological characteristics of the watershed affected by land use. This study aims to evaluate the impact of land use change on the hydrological characteristics of the Cisadane watershed using SWAT under different land use scenarios. The models were calibrated and validated, and the results showed satisfactory agreement between observed and simulated streamflow. The main river channel is based on the results of the watershed delineation process, with the watershed boundary consisting of 85 sub-watersheds. The hydrological characteristics showed that the maximum flow rate (Q max) was 12.30 m³/s, and the minimum flow rate (Q min) was 5.50 m³/s. The study area’s distribution of future land use scenarios includes business as usual (BAU), protecting paddy fields (PPF), and protecting forest areas (PFA). The BAU scenario had the worst effect on hydrological responses due to the decreasing forests and paddy fields. The PFA scenario yielded the most favourable hydrological response, achieving a notable reduction from the baseline BAU in surface flow, lateral flow, and groundwater by 2%, 7%, and 2%, respectively. This was attributed to enhanced water infiltration, alongside increases in water yield and evapotranspiration of 3% and 15%, respectively. l Therefore, it is vital to maintain green vegetation and conserve land to support sustainable water availability.