This paper aims to advance the knowledge in the domain of youth entrepreneurship and empowerment in the United Arab Emirates (UAE). The rationale is to address the gap in knowledge on entrepreneurship and youth empowerment in the UAE by analyzing strategies and initiatives that support empowering millennials to achieve sustainable development, with the aim of promoting youth entrepreneurship and supporting sustainable economic development. The primary research question guiding this study is: “What strategies and initiatives in the UAE foster the empowerment of the millennial generation for sustainable development?” This study relies on a mixed methodology that combines a descriptive approach, content analysis, and data meta-analysis, with the aim of exploring the relationship between youth entrepreneurship and sustainable development in the United Arab Emirates. with a focus on the future sustainability leaders (FSL) program. While the FSL program demonstrates its significance in promoting youth entrepreneurship and empowerment, it also reveals certain limitations in its design and implementation that may hinder sustainable economic development. To address these challenges and support youth entrepreneurship, the paper proposes three essential action-oriented approaches: promoting participatory diversity and engagement, managing entrepreneurship drivers, and ensuring access to essential support mechanisms. These recommendations are intended to guide multilateral agencies, voluntary sectors, and private entities in the UAE in designing, evaluating, and implementing effective youth entrepreneurship programs. This paper underscores the importance of continued discourse and critical input to refine existing theories and establish a normative framework for youth entrepreneurship and empowerment. Such efforts are crucial for poverty reduction, sustainable development, and the promotion of intergenerational equity.

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.

The following paper assesses the relationship between electricity consumption, economic growth, environmental pollution, and Information and Communications Technology (ICT) development in Kazakhstan. Using the structural equation method, the study analyzes panel data gathered across various regions of Kazakhstan between 2014 and 2022. The data were sourced from official records of the Bureau of National Statistics of Kazakhstan and include all regions of Kazakhstan. The chosen timeframe includes the period from 2014, which marked a significant drop in oil prices that impacted the overall economic situation in the country, to 2022. The main hypotheses of the study relate to the impact of electricity consumption on economic growth, ICT, and environmental sustainability, as well as ICT’s role in economic development and environmental impact. The results show electricity consumption’s positive effect on economic growth and ICT development while also revealing an increase in pollutant emissions (emissions of liquid and gaseous pollutants) with economic growth and electricity consumption. The development of ICT in Kazakhstan has been revealed to not have a direct effect on reducing pollutant emissions into the environment, raising important questions about how technology can be leveraged to mitigate environmental impact, whether current technological advancements are sufficient to address environmental challenges, and what specific measures are needed to enhance the environmental benefits of ICT. There is a clear necessity to integrate sustainable practices and technologies to achieve balanced development. These results offer important insights into the relationships among electricity consumption, technology, economic development, and environmental issues. They underscore the complexity and multidimensionality of these interactions and suggest directions for future research, especially in the context of finding sustainable solutions for balanced development.

This paper aims to investigate local communities’ participation in eco-tourism projects by using the community of Situ Cisanti located in Tarumajaya Village, West Java as a case. Data were gathered through observation, in-depth interviews, and documentation analysis. Observations and in-depth interviews were conducted simultaneously for two months, from September to October 2021. In-depth interviews were conducted with 15 informants from the elements; village government officials of Tarumajaya, Perhutani, and local communities who participated in the Situ Cisanti eco-tourism project, which was completed through a documents analysis. According to the findings, local community participation in Situ Cisanti eco-tourism consists of conservation and economic participation. Conservation participation is demonstrated by their participation in restoration and greening activities such as reforestation, etc. in Situ Cisanti and its surroundings, whereas economic participation is demonstrated by the establishment of stalls, culinary, coffee, souvenir, and homestay businesses as a result of Situ Cisanti eco-tourism. Furthermore, the existence of this eco-tourism has empowered women because new business opportunities that arise are not only run by men but also by women. As a result, this study implies that the participation of local eco-tourism communities not only has an impact on empowering conservation knowledge and economics, but it can also imply women empowerment.

[Objective]In order to explore the sustainable food security level in the Yangtze River Economic Belt, ensure food security and sustainable development of agricultural modernization, it is necessary to establish a scientific food security evaluation system to safeguard local food security.[Methods]This paper takes the food system of the Yangtze River Economic Belt in China as the research object, based on the food security research results at home and abroad, based on sustainable development thinking, combined with a new perspective of dynamic equilibrium research: Beginning with food normalcy, a comprehensive analysis of food production, food economy, social development, ecological security, and technical support for sustainable development is presented using the entropy-weighted TOPSIS model to build a food security evaluation system for sustainable development. [Conclusion]After systematic analysis, it is concluded that (1) the average value of food security score of the Yangtze River Economic Belt from 2008 to 2021 is 0.429, and the overall food in the Yangtze River Economic Belt is in general security level (0.400 ≤ Q1 ≤ 0.600), and the overall situation of food security is not optimistic, (2) from the segmentation of the Yangtze River Economic Belt, the high and low level of food security are divided into sections: midstream > downstream > upstream, and each province and city is slowly rising to different degrees. In this way, we propose general countermeasures to ensure local food security from the perspective of sustainable development.

This case study employs the Asset-Based Community Development (ABCD) theory as a conceptual framework, utilizing semi-structured interviews combined with focus group discussions to uncover the driving forces influencing rural revitalization and sustainable development within communities. ABCD is considered a transformative approach that emphasizes achieving sustainable development by mobilizing existing resources within the community. Conducted against the backdrop of rural revitalization in China, the study conducts on-site investigations in Yucun, Zhejiang Province. Through the analysis of Yucun’s community development and asset utilization practices, the study reveals successful experiences in various aspects, including community construction, industrial development, cultural heritage preservation, ecological conservation, organizational management, and open economic thinking. The results indicate that Yucun’s sustainable development benefits from its unique resources, leveraging policy advantages, collective financial organizations, and open economic thinking, among other factors. These elements collectively drive rural revitalization in Yucun, leading to sustainable development.