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 delves into the role of pig farming in advancing Sustainable Development Goal (SDG) 8—Decent work and economic growth in Buffalo City, Eastern Cape. The absence of meaningful employment opportunities and genuine economic progress has remained a significant economic obstacle in South Africa for an extended period. Through a mixed-method approach, the study examines the transformative impact of pig farming as an economic avenue in achieving SDG 8. Through interviews and questionnaires with employed individuals engaged in pig farming in Buffalo City, the study further examines pig farming’s vital role as a source of decent work and economic growth. The study reveals inadequate government support and empowerment for pig farming in Buffalo City despite pig farming’s resilience and potential in mitigating socio-economic vulnerabilities and supporting community’s livelihoods. To enhance pig farming initiatives, this study recommends government’s prioritization of an enabling environment and empowerment measures for the thriving of pig farming in Buffalo City. By facilitating supportive policies and infrastructures, the government can empower locals in Buffalo City to leverage pig farming’s potential in achieving SDG 8.

Using a qualitative research methodology and exploratory approach to collect data, this study assessed the effects of dependency syndrome within Africa’s international relations and its repercussions for achieving sustainable development. The collected data were analysed using document and content analysis techniques. The study revealed that dependency syndrome within Africa’s international relations has led to aid dependency, political violence, and poverty. It has promoted laziness and an inferiority complex that affects the working conditions of Africans. Further, it has promoted corruption and affected the rule of law for good governance; yet, sustainable development cannot occur without it. Moreover, dependency syndrome has inhibited innovation and led to the destruction of the local industries that are key to achieving sustainable development. The results of the study found that dependency syndrome has prevented the development of a robust transport network system that could promote African trade relations, which would lead to sustainable development. The results also posited that chronic poverty and underdevelopment in Africa are perpetuated by the dependency syndrome within Africa’s international relations. The study recommended that Africa needs to overcome dependency syndrome and reform her international relations with external world. This would require establishing a continental sovereignty that enables the continent to have one common foreign policy within its planning diplomacy endeavours.

The challenge of developing cadastral infrastructure in Africa is inextricably linked to the global issues of sustainable development. Indeed, in light of the constraints inherent to conventional cadastral systems, alternative systems developed through land regulation programmes (LRPs) are compelled to align with the tenets of sustainable development. A discursive study, conducted through a semisystematic literature review, enabled the selection of 53 documents on cadastral systems deployed in multiple countries across the African continent. A number of systems were identified and grouped into four categories: urban, rural, participatory and hybrid cadastral systems. These systems are developed on the basis of standards and sociotechnical approaches, including the LADM, STDM, and FFP, as well as innovative technologies such as blockchain. However, their sustainability is limited by the fact that they are not multipurpose cadastral systems. Consequently, there is an urgent need for studies to develop a global framework that will produce truly significant and sustainable results for all sections of society.

The prospects of digital infrastructure in promoting rural economic growth and development are by and large immense. The paper found that rural development is considerably important for economic development and for achievement of sustainable livelihoods that increases people’s ability to achieve good health and wellbeing that enable the achievement of sustainable development. The paper found that digital imbalance and digital illiteracy in the rural areas hinder implementation of digital infrastructure to lead to rural economic growth. Digital infrastructure is the source of economic opportunities that enables local people in the rural areas to be more creative in achieving development success. It enables them to have a unique sense of place and fashioning of vibrant economic and financial opportunities that ensure the achievement of sustainable rural economic development. However, the paper found that the application of digital infrastructure to South Africa’s rural areas in the bid to promote rural economic growth has been hindered by factors like the digital divide, financial constraints, digital illiteracy and the failure to own a smart phone. These factors hinder digital infrastructure from leading to sustainable rural economic development and growth. The paper used secondary data gathered from existing literature. The use of qualitative research methodology and document and content analysis techniques became vital in the process of collecting and analyzing collected data.