This study aimed to examine the impact of Environmental, Social, and Corporate Governance (ESG) scores and Country Governance Indicators (CGI) on companies’ value. The study procedures were carried out by creating a linear empirical model where the dependent variable was companies’ value. In addition, the variables of interest in the model were ESG scores and CGI. Analysis was carried out on annual data from 278 non-financial Asian companies spanning 11 years from 2011–2021. The feasible generalized least squares (FGLS) method was used for estimation due to the presence of serial correlation and heteroscedasticity in the data obtained. The results showed the presence of a positive relationship and correlation between ESG scores and companies’ value. Meanwhile, CGI had a negative impact, revealing the potential difficulties caused by country governance framework. This study also found a positive correlation between CGI and ESG on company value. These findings have important practical contributions emphasizing the significance of ESG factors in improving companies’ value and the complex relationship between country governance and corporate valuation.

Introduction: The growing global focus on Environmental, Social, and Governance (ESG) standards necessitates that companies optimize their corporate governance to balance economic, social, and ecological responsibilities. This study examines how the synergistic effects of Corporate Social Responsibility (CSR) and Environmental Responsibility (ER) can promote sustainable corporate development. Objective: The objective of this study is to analyze the critical elements of corporate governance structure optimization and to explore how companies can enhance their governance to achieve sustainable development through strengthened social and environmental management practices. Methods: The study uses case analysis and literature review to assess high-performing enterprises in CSR and ER integration, examining their governance, policy, and environmental strategies to uncover the factors behind their success in economic, social, and environmental spheres. Results: The research shows that optimizing governance structures markedly improves operational effectiveness. Companies need to create strong internal controls for equitable and transparent decisions, embedding CSR and ER into their strategies. CSR fulfillment builds public trust and environmental support, whereas ER improves brand reputation and competitiveness, driving sustainable and mutually advantageous development. Conclusion: The key to sustainable development in ESG practice lies in optimizing corporate governance and strengthening the synergy between social and environmental responsibilities. It is imperative for companies to build a governance structure that complies with ESG standards and to incorporate social and environmental considerations into their corporate strategies to effectively manage the triple bottom line of economic, social, and environmental performance.

This paper investigates the implementation of ijarah muntahiyah bittamlik (IMBT) as an infrastructure project financing scheme within the Public-Private Partnership (PPP) models from a collaborative governance perspective. This paper follows a case study methodology. It focuses on two Indonesian non-toll road infrastructure projects, i.e., the preservation of the East Sumatra Highway projects, each in South Sumatra province and Riau province. The findings revealed that Indonesia’s infrastructure development priorities and its vision to become a global leader in Islamic finance characterized the system context that shaped the implementation of IMBT as an infrastructure project financing scheme within the PPP-AP model. Key drivers include leadership from the government, stakeholder interdependence, and financial incentives for the partnering business entity to adopt off-balance sheet solutions. Principled engagement, shared motivation, and the capacity for joint action characterized the collaboration dynamics, leading to detailed collaborative actions crucial for implementing IMBT as a financing scheme.

Intellectual capital is the sum of whatever organizational resources contribute to the value and competitiveness of a company. Though some metrics have been developed for measuring individual and collective capabilities, from a human resources point of view, it is difficult to translate the concept of intellectual capital" into, for example, financial terms. To better understand the field, the aim of this study is to draw a thematic analysis on the relations between intellectual capital and human resources. We provide an overview of publications and their courses on this subject. We accessed two widely used databases (Scopus and Web of Science) to produce the review. We set a period of 26 years, marked by the subject's theme entry. In order to handle duplicates, we used RStudio Software, and to manage the data, we used the Bibliometrix package tools (biblioshiny and thematic map). Our analysis revealed how intellectual capital and human resources are important for generating value in organizations. Some results explore innovative ways of managing these resources, such as integrating technological, commercial, organizational, and cultural aspects, using dynamic systems modeling, investing in long-term strategies and in education and training, and studying the relationship between green intellectual capital and green human resources management.

Soil salinity is a major abiotic stress that drastically hinders plant growth and development, resulting in lower crop yields and productivity. As one of the most consumed vegetables worldwide, tomato (Solanum lycropersicum L.) plays a key role in the human diet. The current study aimed to explore the differential tolerance level of two tomato varieties (Rio Grande and Agata) to salt stress. To this end, various growth, physiological and biochemical attributes were assessed after two weeks of 100 mM NaCl treatment. Obtained findings indicated that, although the effects of salt stress included noticeable reductions in shoots’ and roots’ dry weights and relative growth rate as well as total leaf area, for the both cultivars, Rio Grande performed better compared to Agata variety. Furthermore, despite the exposure to salt stress, Rio Grande was able to maintain an adequate tissue hydration and a high leaf mass per area (LMA) through the accumulation of proline. However, relative water content, LMA and proline content were noticeably decreased for Agata cultivar. Likewise, total leaf chlorophyll, soluble proteins and total carbohydrates were significantly decreased; whereas, malondialdehyde was significantly accumulated in response to salt stress for the both cultivars. Moreover, such negative effects were remarkably more pronounced for Agata relative to Rio Grande cultivar. Overall, the current study provided evidence that, at the early growth stage, Rio Grande is more tolerant to salt stress than Agata variety. Therefore, Rio Grande variety may constitute a good candidate for inclusion in tomato breeding programs for salt-tolerance and is highly recommended for tomato growers, particularly in salt-affected fields.