Our study investigates the relationship between firm profitability, board characteristics, and the quality of sustainability disclosures, while examining the moderating effects of financial leverage and external audit assurance. A key focus is the distinction between Big 4 and non-Big 4 audit firms. Using data from Malaysia’s top 100 publicly listed organizations from 2018 to 2020, we analyze sustainability reports based on the Global Reporting Initiative (GRI) standards. Unexpectedly, our results indicate a negative association between firm profitability and board characteristics, challenging traditional assumptions. We find that non-Big 4 audit firms significantly enhance sustainability disclosure quality, contradicting the widely held belief in the superiority of Big 4 firms. Our finding introduces the “Big 4 dilemma” in the Malaysian context and calls for a reassessment of audit firm selection practices. Our study offers new perspectives on the strategic role of board composition and audit firm selection in advancing sustainability disclosures, urging Malaysian organizations to evaluate audit firms on criteria beyond the global prestige of Big 4 firms to improve sustainability reporting.

The rapid shift to online learning during COVID-19 posed challenges for students. This investigation explored these hurdles and suggested effective solutions using mixed methods. By combining a literature review, interviews, surveys, and the analytic hierarchy process (AHP), the study identified five key challenges: lack of practical experience, disruptions in learning environments, condensed assessments, technology and financial constraints, and health and mental well-being concerns. Notably, it found differences in priorities among students across academic years. Freshmen struggled with the absence of hands-on courses, sophomores with workload demands, and upperclassmen with mental health challenges. The research also discussed preferred strategies for resolution, emphasizing independent learning methods, managing distractions, and adjusting assessments. By providing tailored insights, this study aimed to enhance online learning. Governments and universities should support practical work, prioritize student well-being, improve digital infrastructure, adapt assessments, foster innovation, and ensure resilience.

The present study aims at analyzing the various factors influencing consumer attitudes towards the adoption of electric vehicles (EVs) in Saudi Arabia. The study evaluates consumer attitudes, their impact on shaping behaviours, and whether consumer intention mediates the relationship between consumer attitude and purchase behaviour towards EVs. This research employs a mixed-method approach, including literature review, surveys, and data analysis. It investigates EV adoption dimensions encompassing individual, social, economic, and environmental factors. Data collected from 397 current and potential EV owners in Saudi Arabia provide insights into their attitudes and behaviours. Survey findings indicate that in Saudi Arabia, safety rating, social influence, economic value, operating cost, and product variety significantly shape consumer attitudes and influence EV adoption. However, factors like range anxiety, charging infrastructure, environmental concern, and performance expectancy are less significant in affecting consumer attitudes toward EVs and their adoption. Investigating multiple dimensions and employing a mixed-method approach, the study enhances the existing knowledge of consumer attitudes toward EVs in the unique context of Saudi Arabia’s sustainable mobility transition. Policymakers and industry stakeholders can utilize these findings to expedite the shift to sustainable transportation in the Kingdom. This research also guides future investigations in this burgeoning field.

Fungi can be used to remove or degrade polluting compounds through a mycoremediation process. Sometimes even more efficiently than prokaryotes, they can therefore be used to combat pollution from non-biodegradable polymers. Cellulose acetate is a commonly used material in the manufacture of cigarette butts, so when discarded, it generates pollution. The fungus Pleurotus ostreatus has the ability to degrade cellulose acetate through the enzymes it secretes. The enzyme hydrolyzes the acetyl group of cellulose acetate, while cellulolytic enzymes degrade the cellulose backbone into sugars, polysaccharides, or cellobiose. In addition to cellulose acetate, this fungus is capable of degrading other conventionally non-biodegradable polymers, so it has the potential to be used to reduce pollution. Large-scale cultivation of the fungus has proven to be more economically viable than conventional methods for treating non-biodegradable polymers, which is an additional advantage.