This study explores the advancement of ethical practices and environmental sustainability in Thai banking through an in-depth case analysis of Siam Commercial Bank (SCB), the country’s first indigenous bank founded in 1907. SCB has significantly influenced ethical banking practices and sustainability initiatives. The research provides a unique comparative analysis of SCB’s ethical frameworks and sustainability policies, assessing their impact on key stakeholders, including customers, employees, the community, and the environment. Employing a qualitative case study methodology, this study utilizes secondary data from SCB’s reports and CSR documents, analyzed through thematic analysis and descriptive statistics. The findings reveal SCB’s substantial progress in aligning ethical considerations with environmental sustainability, contributing new insights into ethical decision-making processes and the balance between profit and responsibility. Recommendations are provided to enhance ethical and sustainable practices in banking, adding to the discourse on corporate responsibility, environmental stewardship, and sustainable development.

Purpose: Kindergartens are an important educational environment for the development of children at an early age, and they also play a crucial role in developing the values of sustainable development. The purpose of this study is to investigate kindergarten teachers’ perceptions of observable and sustainable development practices. Design, methodology, approach: Semi-structured interviews were conducted with 302 Saudi kindergarten teachers. Additionally, observation cards were utilized to collect data on actual practices of sustainable development in kindergartens. Data were analyzed using Nvivo12, a qualitative data analysis software, and descriptive analysis methods. The main themes were produced first, and then the perspectives were organized around them. Finding: The impact of social and cultural factors on the development of values, the lack of resources available to implement educational activities, and teacher awareness and training gaps were found to be the main barriers to the development of sustainable development values in kindergartens. Originality, value: To the best of the author’s knowledge, this is the first study in Saudi Arabia that has looked into the environmental and social perceptions of early childhood teachers about sustainable development practices, so the study’s findings can highlight the importance of reorienting teacher education programs toward sustainability in order to bridge knowledge and practice gaps.

This cross-sectional study examines the knowledge, perception, and practice of health professions students and academics in Jordan concerning halal pharmaceuticals. Health professions students and academics from various universities in Jordan were surveyed using a structured questionnaire. Data analysis included descriptive statistics and inferential tests to identify factors affecting knowledge, perception, and practice. Participants had a high level of awareness regarding general halal and haram concepts, but there was relatively lower awareness of the term “halal pharmaceuticals” and detailed information about non-halal ingredients. Knowledge scores varied between students and academics, with academics scoring higher. Participants exhibited positive perceptions, acknowledging the importance of knowledge about halal pharmaceuticals and patients’ rights to inquire about medication sources and ingredients. Concerns were raised about the potential controversy surrounding the topic. This research contributes to understanding the role of halal pharmaceuticals in healthcare, particularly in predominantly Muslim countries. The findings highlight the importance of integrating education on halal pharmaceuticals into healthcare curricula, emphasizing patient-centered care, and addressing cultural and religious sensitivity. There is a need for tailored educational approaches and sensitivity training to bridge the gap between knowledge and practice.

This research aims to test the effect that the implementation of green practices at a major sport tourism event, the Badminton World Championships in Huelva (Spain), has on the future intention of spectators to return to similar sport events. A total of 523 spectators who attended the event were randomly selected and self-administered in the presence of the interviewer. A confirmatory factor analysis of the model and a multi-group analysis were carried out. Sporting events have a great impact on the environment in which they are organised, mainly when they are linked to tourism, whether at an economic, social or environmental level. The results indicated that green practices indirectly influence spectators' future intentions through emotions and satisfaction, direct antecedents. In addition, green practices directly affect both image and trust, and indirectly affect satisfaction. In conclusion, green practices are a variable to be taken into account when planning the organisation of a sporting event that aims to consolidate itself in the tourism and sports services market.

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 study conducts a comprehensive analysis of the aquaculture industry across 11 coastal regions in eastern China from 2017 to 2021 to assess their adaptability and resilience in the face of climate change. Cluster analysis was employed to examine regional variations in aquaculture adaptation by analyzing data on annual average temperatures, annual extreme high/low temperatures, annual average relative humidity, annual sunshine duration, and total yearly precipitation alongside various aquaculture practices. The findings reveal that southern regions, such as Fujian and Guangdong, demonstrate higher adaptability and resilience due to their stable subtropical climates and advanced aquaculture technologies. In contrast, northern regions like Liaoning and Shandong, characterized by more significant climatic fluctuations, exhibit varying degrees of cluster changes, indicating a continuous need to adjust aquaculture strategies to cope with climatic challenges. Additionally, the study explores the specific impacts of climate change on species selection, disease management, and water resource utilization in aquaculture, emphasizing the importance of developing region-specific strategies. Based on these insights, several strategic recommendations are proposed, including promoting species diversification, enhancing disease monitoring and control, improving water quality management techniques, and urging governmental support for policies and technical guidance to enhance the climate resilience and sustainability of the aquaculture sector. These strategies and recommendations aim to assist the aquaculture industry in addressing future climate challenges and fostering long-term sustainable development.