This study aimed to analyze the effect of training programs on entrepreneurial self-efficacy (ESE) and the Optimism of micro, small, and medium enterprises (MSMEs). The research was conducted at Babakan Madang MSMEs, Bogor Regency, assisted by Human Resources Education and Training Center (P2SDM) under the Community Service Institution (LPPM) at IPB University (IPB). The sample size was set at 100 SMEs with a purposive sampling method. Data was obtained by distributing questionnaires and analyzed using Structural Equation Modeling (SEM). The results of the study were as follows: 1) Reactions in the training program did not affect the ESE of MSME actors, 2) Learning in the training program affected the ESE of MSME actors, 3) Behavior in the training program did not affect the ESE of MSME actors, 4) Results in the training program does not affect the ESE of MSME actors, and 5) ESE affects the Optimism of MSME actors. The effect of ESE on the Optimism of MSME actors is greater than the effect of learning in training programs on the Optimism of MSME owners.

Sustainable development (SD) is an approach that aims to meet the needs of the present generation without compromising the ability of future generations to meet their own needs. Education for sustainable development (ESD) is a key component in achieving this goal, as it equips young people with the knowledge, skills, and values needed to make sustainable decisions. This study investigated how preschool teachers in Saudi Arabia understood (SD) and the state of (ESD) practices. A survey was used to collect data from 230 Saudi preschool teachers. The findings revealed that 90% of teachers lacked awareness regarding SD. The overall evaluation of ESD practices among participants indicated a weak subpar status, with an average score of 2.49 out of 4. Notably, in ascending order, the following three dimensions had weak mean scores: the content aspect (2.38) had the lowest score, followed by the practice aspect (2.54) and the competencies aspect (2.58). Meanwhile, the values aspect (2.63) had an average outcome. Analysing the mean scores of ESD practices based on teachers’ qualifications and school types revealed significant differences, although no variations were observed based on experience. The primary obstacle to ESD implementation in pre-schools was the lack of awareness regarding SD/ESD. The study underscores the significance of expanding teacher training to promote ESD effectively in pre-school settings. The results highlight the need for professional development opportunities to improve ESD implementation in classrooms, educate Saudi preschool teachers about SD, and create instructional materials that align with the principles of ESD.

Climate Compatible Development (CCD), which aims to mitigate greenhouse gas emissions and promote economic growth while adjusting to the effects of climate change, necessitates integrated policy approaches across several sectors. However, little attention has been given to the types of institutional structures collaborating and competing in conceptualizing CCD and understanding its functioning. This paper develops and applies a qualitative analysis to determine the compatibility of national and local policies and multi-stakeholder roles with the aims of the three dimensions of CCD (development, climate adaptation, and climate mitigation) using the mangrove governance case. Results indicate that mangrove governance policies currently support shifts towards CCD, especially by national governments. The existence of Ministry of Development National Planning that play roles in formulating climate change policy and development planning in Indonesia proved beneficial for CCD attainment. However, several regulations showed that political intervention and sectoral interests were present in multilevel governance toward CCD. Institutional challenges in this context were described, particularly in the existence of a hierarchy of statutory powers in Indonesia.

This study provides a comparative analysis of Environmental, Social, and Governance (ESG) ratings methodologies and explores the potential of eXtensible Business Reporting Language (XBRL) to enhance transparency and comparability in ESG reporting. Evaluating ratings from different agencies, the research identifies significant methodological inconsistencies that lead to conflicting information for investors and stakeholders. Statistical tests and adjusted rating scales confirm substantial divergence in ESG scores, primarily due to differing data categories and indicators used by rating firms. Using a sample of 265 European companies, the study demonstrates that individual ESG agencies report markedly different ratings for the same firms, which can mislead stakeholders. It proposes that XBRL based reporting can mitigate these inconsistencies by providing a standardized framework for data collection and reporting. XBRL enables accurate and efficient data collection, reducing human error and enhancing the transparency of ESG reports. The findings advocate for integrating XBRL in ESG reporting to achieve higher levels of comparability and reliability. The study calls for greater regulatory oversight and the adoption of standardized taxonomies in ESG reporting to ensure consistent and comparable data across sectors and jurisdictions. Despite challenges like the lack of a standardized taxonomy and inconsistent adoption, the research contends that XBRL can significantly improve the reliability of ESG ratings. In conclusion, this study suggests that standardizing ESG data through XBRL could provide a viable solution to the unreliability of current ESG rating scales, supporting sustainable business practices and informed decision making by investors.

The effectiveness and efficiency of e-learning system in industry significantly depend on users’ acceptance and adoption. This is specifically determined by external and internal factors represented by subjective norms (SN) and experience (XP), both believed to affect users’ perceived usefulness (PU) and perceived ease of use (PEOU). Users’ acceptance of e-learning system is influenced by the immensity of region, often hampered by inadequate infrastructure support. Therefore, this study aimed to investigate behavioral intention to use e-learning in the Indonesian insurance industry by applying Technology Acceptance Model (TAM). To achieve this objective, Jabotabek and Non-Jabotabek regions were used as moderating variables in all related hypotheses. An online survey was conducted to obtain data from 800 respondents who were Indonesian insurance industry employees. Subsequently, Structural Equation Model (SEM) was used to evaluate the hypotheses, and Multi-Group Analysis (MGA) to examine the role of region. The results showed that out of the seven hypotheses tested, only one was rejected. Furthermore, XP had no significant effect on PU, and the most significant correlation was found between PEOU and PU. In each relationship path model, the role of region (Jabodetabek and Non Jabodetabek) had no significant differences. These results were expected to provide valuable insights into the components of e-learning acceptability for the development of a user-friendly system in the insurance industry.

The use of artificial intelligence (AI) is related to the dynamic development of digital skills. This article focuses on the impact of AI on the work of non-profit organizations that aim to help those around them. Based on 10 semi-structured interviews, it is presented here how it is possible to work with AI and in which areas it can be used—in social marketing, project management, routine bureaucracy. At the same time, workers and volunteers need to be educated in critical and logical thinking more than ever before. These days, AI is becoming more and more present in almost all the activities, bringing several benefits to those making use of it. On the one hand, by using AI in the day-to-day activities, the entities are able to substantially decrease their costs and have the advantage of being able to have, in most cases, a better and faster job done. On the other hand, those individuals that are more creative and more innovative in their line of work should not feel threatened by those situations in which organizations decide to use more AI technologies rather than human beings for the routine activities, since they will get the opportunity to perform tasks that truly require their intellectual capital and decision making abilities.