In recent years, an ‘international’ unanimity has been reached as to the importance of collective collaboration to avoid the negative effects of climate change. This requires rethinking the old or traditional development model based on economic growth as the exclusive indicator of wealth. Thus, humanity has an urgent need to adopt a new, more humane and fairer economic model that constitutes an alternative to the models of exponential growth that have dominated in the last two centuries. To do so, humanity is looking to the Degrowth model as a potential concept that aims to reduce wealth from pollutants, seeks more justice (as equity), and the improvement of the capabilities of those who are poor and disadvantaged (in the sense of Amartya Sen and Martha Nussbaum). The purpose of this article is to question this model and whether it actually does improve environmental quality. Additionally, if the response is positive, another question arises: How to finance degrowth especially when we seek other less polluting energy sources whose costs seem to be very high?

The world has never been more developed, yet humanity is on the brink of irreversible environmental loss. Despite the urgency of the situation, there is a limited body of studies addressing environmental concerns in higher education institution, particularly in developing countries, i.e., Saudi Arabia. Sustainable development is the only viable solution, albeit it requires the courage to initiate and sustain efforts dedicated to preserving the environment for the well-being of future generation. The article delves into this issue and examines the impact of environmental education program (EEP) on environmental performance (EP) via waste minimization behaviour (WMB). The research involved meticulous data collection from a sample of 597 students, representing diverse genders and academic specialties at the esteemed public university—King Faisal University (KFU) in Saudi Arabia. The study used statistical software (including SPSS and AMOS, v 25) for rigorous analysis and revealed significant findings. Firstly, the study showed a significant and positive relationship between EEP and EP. Secondly, it revealed a significant and positive association between EEP and WMB. Thirdly, the study ascertained a significant and positive association between WMB and EP. Finally, the study found that the relationship between EEP and EP remains significant even after presenting WMB as a mediator, proposing that WMB has a partial mediation role between EEP and EP. The results highlighted the significance role of EEP in stimulating WMB and achieving EP in the Saudi universities, which contributes to national initiative of green Saudia.

In this paper, we explore the static and dynamic effects of oil rent on competitiveness in Saudi Arabia’s economy during the period 1970–2022. In addition, we examined the short-run, strong and long-run relationships between exports and industry, inflation, energy use (oil rents) and agriculture using the Autoregressive Distributed Lag (ARDL) approach developed. The analysis showed that government spending will contribute to enhancing the competitive environment with a difference of one year. Moreover, the industry will contribute to increasing competitiveness for a positive relationship in the long term. The results stated that there is an insignificant relationship between competitiveness, inflation, and oil rents. The analysis also shows that inflation has a negative impact with statistical significance in the short term. In addition, the error correction model (ECM) coefficient is negative and has statistical significance at 0.76 at a 1% significant level, which indicates the existence of an error correction mechanism and thus the existence of a long-term relationship between the variables.

Global transformational processes associated with the geopolitical fragmentation of the world, changes in supply chains, and the emergence of threats to food, energy, logistics security, etc. have impacted the increase in the freight traffic volumes through the Ukraine-European Union (Ukraine-EU) land border section. In this context, the transport and logistics infrastructure on this section of the border was inadequate for the growing demand for international freight transport, leading to huge economic, social, and environmental damage to all participants in foreign trade. The aim of this paper is to study the efficiency of the functioning of the transport and logistics infrastructure on the Ukraine-EU border section. The taxonomy used in the paper made it possible to look into economic, security, geopolitical, logistics, transport, legal, and political factors shaping the freight traffic volumes, structure, and routes; their key trends and impact on the generation of freight traffic are described. Statistical analysis of freight traffic by border sections and with respect to border crossing points allowed the identification of bottlenecks in the functioning of the transport and logistics infrastructure and outlining ways to address them. The results of the study will be helpful both to researchers working on the issues of freight transport and to policymakers involved in transport and border infrastructure development.

This paper aims to shed light on community-based disaster mitigation and the challenges encountered by using the Pangandaran coast as a case study, one of Indonesia’s disaster-prone areas. Observations, in-depth interviews, and documentation studies were used to collect data. The findings of this study indicate that community-based disaster mitigation is well realized, as evidenced by community early preparedness forums collaborating with the government to provide socialization and education to the community. However, disaster preparedness still faces challenges, including; since some of the mitigation objects are tourists, mitigation efforts need to be carried out sustainably while not following the budget they have; mitigation support devices and facilities such as damaged or missing signs for evacuation routes, temporary shelters, assembly point locations, and Early Warning System (EWS) devices whose number is still not optimal; lack of participation of hotels or restaurants in disaster mitigation, especially in engaging in preventive actions to minimize disaster risk. This situation is a challenge in itself for disaster mitigation management, moreover, Pangandaran Village must maintain its status as a “Tsunami Ready” village.

In the context of globalization and integration of world markets, import operations occupy an important place in the activities of enterprises, forming a significant part of their economic processes. Effective management of these operations requires accurate and timely accounting and high-quality auditing, which becomes especially relevant in modern conditions. The study of methodological features of accounting and auditing of import operations is a relevant and timely area that helps improve the quality of financial reporting and management decisions. The purpose of the study is to analyze the problems and prospects of methodological features of accounting and audit of import operations, as well as to develop recommendations for their improvement. The study examined the main methodological approaches, existing problems and challenges, and proposed solutions aimed at increasing the efficiency and reliability of accounting and auditing in a global economy. The improvement of methodological approaches to the accounting and auditing of import operations will improve the accuracy and reliability of financial reporting, reduce the risks of non-compliance with regulatory requirements, as well as improve management decision-making and the overall financial stability of companies. The development and implementation of effective accounting and auditing methods that comply with international standards and best practices will minimize financial risks and increase the competitiveness of enterprises in the global market. A study of the problems and prospects of methodological features of accounting and auditing of import operations has revealed a number of key issues that require attention and solutions. The main challenges are the complexity and diversity of regulatory requirements, currency fluctuations, the diversity of imported goods and services, difficulties in assessing and recognizing imported goods, and the lack of qualified specialists.