Our study investigates the relationship between firm profitability, board characteristics, and the quality of sustainability disclosures, while examining the moderating effects of financial leverage and external audit assurance. A key focus is the distinction between Big 4 and non-Big 4 audit firms. Using data from Malaysia’s top 100 publicly listed organizations from 2018 to 2020, we analyze sustainability reports based on the Global Reporting Initiative (GRI) standards. Unexpectedly, our results indicate a negative association between firm profitability and board characteristics, challenging traditional assumptions. We find that non-Big 4 audit firms significantly enhance sustainability disclosure quality, contradicting the widely held belief in the superiority of Big 4 firms. Our finding introduces the “Big 4 dilemma” in the Malaysian context and calls for a reassessment of audit firm selection practices. Our study offers new perspectives on the strategic role of board composition and audit firm selection in advancing sustainability disclosures, urging Malaysian organizations to evaluate audit firms on criteria beyond the global prestige of Big 4 firms to improve sustainability reporting.

In November 2018, the sample plot survey method was used to analyze the population characteristics of Lithocarpus polystachyus in the natural secondary forest with different disturbance intensity in Jianning, Fujian Province, and compile its population static life table. The results showed that the number of individuals in the population was small, but it was clustered. With the increase of interference intensity, the first and second age seedlings and young trees decreased. The population types affected by human disturbance are all lacking level V trees, and the population type belongs to primary population (N₁); The undisturbed population lacks level I and II seedlings and young trees, but there are level V trees, and the population type belongs to medium decline population (S₂). In general, all populations of L. polystachyus are unstable and belong to the transitional type. In the static life table, the mortality of level I and II seedlings and young trees is high, the survival rate has a small peak in level III and IV, and then the survival rate decreases rapidly, and the average life expectation of level II is the highest. It shows that artificial conservation measures and appropriate space re-lease are needed to maintain the stability of the population.

In order to study the temperature change trend of the surrounding geotechnical soil during the operation and thermal recovery of the medium-deep geothermal buried pipe and the influence of the geotechnical soil on the operational stability of the vertical buried pipe after thermal recovery. Based on the data of geological stratum in Guanzhong area and the actual engineering application of medium-deep geothermal buried pipe heating system in Xi’an New Area, the influence law of medium-deep geothermal buried pipe heat exchanger on surrounding geotechnical soil is simulated and analyzed by FLUENT software. The results show that: after four months of heating operation, in the upper layer of the geotechnical soil, the reverse heat exchange zone appears due to the higher fluid temperature; in the lower layer of the geotechnical soil, the temperature decreases more with the increase of depth and shows a linear increase in the depth direction; without considering the groundwater seepage, after eight months of thermal recovery of the geotechnical soil after heating, the maximum temperature difference after recovery is 3.02 ℃, and the average temperature difference after recovery is 1.30 ℃ The maximum temperature difference after recovery was 3.02 ℃ and the average temperature difference after recovery was 1.30 ℃. The geotechnical thermal recovery temperature difference has no significant effect on the long-term operation of the buried pipe, and it can be operated continuously and stably for a long time. Practice shows that due to the influence of various factors such as stratigraphic structure, stratigraphic pressure, radioactive decay and stratigraphic thermal conductivity, the actual stratigraphic temperature below 2000m recovers rapidly without significant temperature decay, fully reflecting the characteristics of the Earth’s constant temperature body.

Objective: To study the changes of growth, physiological and absorption characteristics of Pinus bungeana under ozone (O₃) stress, to elucidate the correlations among the indicators, and to determine its degree of response to O₃. Methods: The growth, physiological characteristics and O₃ uptake capacity of Pinus bungeana seedlings were measured in an open-top O₃ fumigation manual control experiment with three concentration gradients (NF: normal atmospheric O₃ concentration, NF40: normal atmospheric O₃ concentration plus 40 nmlol/mol; NF80: normal atmospheric O₃ concentration plus 80 nmol/mol), and the relationships between the characteristics of Pinus bungeana under different O₃ concentrations were investigated with correlation analysis, redundancy analysis and analysis of variance. Results: (1) Plant height growth (ΔH), diameter growth at 50 cm (ΔDBH), stomatal size (S), stomatal density (M), stomatal opening (K), stomatal conductance (G_s), net photosynthetic rate (P_n), transpiration rate (E_t), water use efficiency (WUE), maximum photochemical efficiency (F_v/F_m), chlorophyll content (CHL), whole tree water consumption (W), and O₃ uptake rate () all decreased with the increase of O₃ concentration; while intercellular CO₂ concentration () and relative conductivity (L) increased with the increase of O₃ concentration; (2) growth indicators of Pinus bungeana under O₃ stress (ΔH, ΔDBH) were the most correlated with O₃ uptake status (, W), followed by photosynthetic indicators (, WUE, ,, ) and growth indicators (ΔH, ΔDBH) and stomatal characteristics (K, M, S) under O₃ stress, some physiological indicators (L, ) were relatively weakly correlated with photosynthesis (, WUE,,, ) and stomatal (K, M, S); (3) all the indicators of Pinus bungeana were significantly different under O₃ treatments of NF and NF80 (P < 0.05), ΔH, ΔDBH, M, CHL, , , W and were most significantly different under NF and NF40 treatments, and K, S, WUE, , , , L were more significantly different under NF40 and NF80 treatments. Conclusion: The experiment proved that the growth of Pinus bungeana was slowed, photosynthetic capacity was reduced, and the absorption capacity of O₃ was further reduced by long-term exposure to high concentration of O₃. The growth of Pinus bungeana was most correlated with the changes of O₃ absorption characteristics, and the stomatal characteristics were most correlated with photosynthetic physiological characteristics, and the reduction of photosynthetic capacity etc. further led to the curtailment of its growth.