This study investigates the impact of tourism and institutional quality on environmental preservation, utilizing principal component analysis to generate three composite indices of environmental sustainability for 134 countries from 2002 to 2020. The results reveal that environmental sustainability indices have generally improved in lower- and middle-income nations but have declined in certain high-income countries. The findings also underscore the critical role of institutional quality—particularly regulatory standards, government effectiveness, anti-corruption efforts, and adherence to legal frameworks—in promoting environmental sustainability. However, the study shows that both domestic and international tourism expenditures can have adverse effects on environmental sustainability. Notably, these negative effects are exacerbated in countries with well-developed institutions, which is an unexpected outcome. This highlights the need for careful, thoughtful policymaking to ensure that the tourism sector supports sustainable development, rather than undermining environmental objectives.

This study offers a new perspective on measuring the impact of village funds (DD) on rural development. Using a mixed-method approach, the qualitative analysis reveals that, like previous rural development programs, the DD program struggles to implement inclusive methods for capturing community aspirations and evaluating outcomes. Despite rural infrastructure improvement, many villagers feel they have not fully benefited and do not view it as offering economic opportunities. The econometric model confirms the qualitative findings, indicating no significant DD influence on the village development index (IPD). Instead, effective governance factors like Musdes, regulations, and leadership are essential for the IPD improvement. Thus, enhancing village governments’ institutional capacity is crucial for increasing the DD effectiveness. The paper recommends several measures: training village officials in financial management and project planning, providing guidelines for the DD allocation and usage, creating robust monitoring-evaluation systems, developing communication strategies, and fostering partnerships with local NGOs and universities.

The article examines the modern vectors of implementation of measures to achieve results in the field of Sustainable Development Goals (SDGs), both at the level of national priorities and at the level of Central Asian countries. The purpose of this study is a multidimensional analysis of actions that make it possible to develop solutions to stabilize the environmental situation in Central Asian countries based on global international trends. The scientific novelty of the research lies in the integrated use of thematic modeling methods, as well as sociological surveys used to improve the efficiency of business processes in the field of environmental protection. The methodological basis for conducting a comparative assessment of the impact of environmental policy instruments used on regional development is the concept of sustainable development. In conclusion, conclusions are drawn about the need to develop effective mechanisms for the implementation of environmental policy in the studied countries.

This study seeks to explore the information value of financial metrics on corporate sustainability and investigate the moderating effects of institutional shareholders on the association between net cashflows (NCF) and corporate sustainability of the leading ASEAN countries. The dataset consists of companies listed on the Stock Exchange of Thailand, Malaysia and Singapore during 2013–2023. Fixed effects panel regression is executed in this study. Subsequently, the conditional effects served to evaluate the influence of institutional shareholders on the association between NCF and corporate sustainability. This study employs agency theory to explore how the alignment of institutional shareholders influences sustainability outcomes. This study found that institutional shareholders themselves supply information for the sustainability indicator in Thailand and Singapore, but not in Malaysia. Furthermore, adversely correlated with sustainability metrics in all three nations is the interaction term between institutional shareholders and net cashflows. Further investigation reveals that for each nation’s sustainability measures the institutional shareholders offer value relevant to net cashflows at certain amounts. This study not only contributes to existing academic research on sustainability and financial indicators, it also provides practical strategies for companies and investors trying to match financial performance with sustainability goals in a fast-changing global market.

This study investigates the integration of sustainability principles into educational curricula, focusing on the gap between theoretical knowledge and practical application. Through a mixed-methods approach, the research identifies key institutional barriers, including outdated policies, insufficient teacher training, and limited resources. These barriers hinder the effective incorporation of sustainable development principles into education. The study reveals that while some educational systems struggle to adopt sustainability, examples from progressive institutions show that integrating these principles enhances student awareness and equips them with skills essential for sustainable development. The findings suggest that substantial changes are needed in existing educational frameworks to better support sustainability in curricula. Recommendations for future research include conducting longitudinal studies to assess the long-term impact of curriculum changes on sustainability outcomes and exploring the role of technology in advancing sustainable education. Policy recommendations emphasize the need for advocacy and the implementation of actionable strategies, such as industry collaborations for pilot projects and real-world applications. Furthermore, institutional support for teacher professional development is crucial, with structured programs that combine theoretical knowledge and practical skills in sustainability. Enhancing partnerships between educational institutions and industries, including co-designed curriculum modules and internship opportunities, is also essential for aligning education with the Sustainable Development Goals. This study highlights the importance of transforming educational practices to better address the challenges of sustainable infrastructure development, ultimately preparing students to contribute to a more sustainable future.

The aim of this study was to elucidate the expected moderating effect exerted by institutional owners on the intricate correlation between the characteristics of boards of directors and the issue of earnings management, as gauged by the loan loss provisions.The sample encompassed all the banks listed on the Amman Stock Exchange (ASE) over the period between 2010 and 2022, representing a total of 151 observations. The results derived from the examination clearly demonstrate that the institutional owners have a key impact on augmenting the monitoring tasks and responsibilities of the boards of directors across the study sample. The results revealed the fundamental role of such owners in strengthening the supervisory tasks carried out by boards of directors in Jordan. A panel data model has been used in the analysis. The results of this study show that the presence of the owner of an institution has a discernible moderating role in the banks' monitoring landscape. Indeed, their presence strengthens the monitoring tasks of the banks’ boards by underscoring the quest to restrict the EM decisions. Interestingly, the results support the monitoring proposition outlined by agency theory, which introduced CG recommendations as a deterrent tool to reduce the expectation gap between banks' owners and their representatives.