This paper aims to systematically analyze the current state of plastic waste legal supervision in China and to propose a vision for future governance frameworks. In recent years, along with the vigorous rise of emerging industries such as the express delivery industry and takeaway services, the consumption of plastic products has increased sharply. This trend has triggered profound reflection and high vigilance on the issue of plastic waste supervision. This trend has triggered profound reflection and acute vigilance regarding the regulation of plastic waste. Although the Chinese government has initiated multiple regulatory measures and achieved certain outcomes, from a macroscopic perspective, the issue of plastic waste pollution remains grave, and the relevant legal and regulatory system presents a complex situation with limited enforcement efficacy. Hence, it is exceptionally urgent and significant to deeply explore and formulate legislative strategies aimed at alleviating and regulating plastic waste pollution. This paper is dedicated to systematically analyzing the current state of plastic waste legal supervision from both international and domestic dimensions, and meticulously outlining the regulatory framework for plastic waste governance in China. Through the application of legal norm research methods, this paper dissects the flaws and challenges existing in the current governance mechanisms and further conducts a comparative study of the successful practices in this field in developed countries like the United States, with the intention of drawing valuable experiences. On this basis, this paper not only offers a forward-looking outlook on China’s future legislative tendencies in plastic waste pollution but also innovatively proposes a series of new insights and recommendations. These explorations aim to provide a more solid theoretical foundation and practical guidance for the governance approach to plastic waste pollution in China, promote the improvement and enhancement of the enforcement effectiveness of environmental regulations, and thereby effectively confront the global challenge of plastic pollution.

Accounting can be regulated using either a principle-based or rule-based approach; however, profit determined for taxes purposes is invariably subject to rigorous regulation, permitting minimal flexibility. Entities are strongly motivated to utilize same or highly similar tax figures for financial accounting and tax purposes, as it reduces costs and effort. Nevertheless, this form of tax-book conformity frequently results in decreased financial reporting quality, as proven by prior studies. In numerous jurisdictions, governments are developing simplified accounting systems that utilize figures established by accounting regulations, as this facilitates accurate tax calculations and enables entities to optimize efforts and expenses in preparing financial statements. However, these systems result in lower-quality financial statements, which consequently reduce transparency and makes decision-making. more complicated and less accurate. This study examines a specific example from Hungary where a simplified accounting system was introduced in conformity with tax regulations; nonetheless, the principle of true and fair view was replaced by standardization and uniformity. The research investigates if this tradeoff is acceptable as organizations utilizing this legislation (qualifying entities) are those whose scale suggests that such simplification will not significantly compromise public interest. The study reveals that in Hungary, smaller entities typically do not make significant changes to determine their taxable earnings. The introduction of this system is justifiable given the regulations available for smaller organizations. 

Environmental regulation is globally recognized for its crucial role in mitigating environmental pollution and is vital for achieving the Paris Agreement and the United Nations Sustainable Development Goals. There is a current gap in the comprehensive overview of the significance of environmental regulation research, necessitating high-level insights. This paper aims to bridge this gap through an exhaustive bibliometric review of existing environmental regulation research. Employing bibliometric analysis, this study delineates publication trends, identifies leading journals, countries, institutions, and scholars. Utilizing VOSviewer software, we conducted a frequency and centrality analysis of keywords and visualized keyword co-occurrences. This research highlights current hotspots and central themes in the field, including “innovation”, “performance”, “economic growth”, and “pollution”. Further analysis of research trends underscores existing knowledge gaps and potential future research directions. Emerging topics for future investigation in environmental regulation include “financial constraints”, “green finance”, “green credit”, “ESG”, “circular economy”, “labor market”, “political uncertainty”, “digital transformation”, “exports” and “mediating effects”. Additionally, “quasi-natural experiments” and “machine learning” have emerged as cutting-edge research methodologies in this domain. The focus of research is shifting from analyzing the impact of environmental regulation on “innovation” to “green innovation” and from “emissions” to “carbon emissions”. This study provides a comprehensive and structured understanding, thereby guiding subsequent research in this field.

Over the last few decades, demographic growth combined with poorly controlled urbanization has confronted African cities with a variety of environmental protection challenges. As part of a gradual awareness-raising process, African countries have ratified conventions and adopted a series of laws to protect the environment. Since independence (1960), Gabon has adopted legal instruments to provide a better framework for environmental protection. Despite the existence of well-developed legislation, the Libreville conurbation faces difficulties in waste management. This situation contributes to the degradation of the coastal zone. This study aims to analyse stakeholders’ perceptions of environmental protection regulations in solid waste management practices along the coastline of the Libreville metropolitan area in Gabon. The methodology includes documentary research, field observations, and surveys of 300 study area participants. The results show that the degradation of the coastline is due to a lack of awareness and compliance with the laws governing environmental protection and waste management. As a result, waste disposal practices such as dumping in nature, waterways, illegal dumps, and gutters are commonplace among the population. To achieve sustainable coastal zone management, it is essential to apply regulatory texts and involve stakeholders in improving planning and the quality of the coastal environment.