The implementation of government decentralization in Indonesia is facing regulatory problems for autonomous regions’ financing sources. Therefore, attention to regional finance is increasingly needed given that autonomous regions are required to carry out various central government interests in addition to their affairs. This leads to a split of power over financing development policy by the regional government. However, this does not mean that the local government’s financial needs must be free from the central government’s intervention. This study briefly compares financing regional autonomy in Indonesia, France, Germany and Thailand. The results show that the distribution of financial resources between the central government and regional governments is inconsistent with Article 18A section 2 of Law No.1/2022. The results also show that the provisions of various sources of taxation and levy have not met the financial needs of regions in Indonesia. Financial balance in the form of Natural Resources Production Sharing Fund from various natural resources owned by regions that only share unrenewable resources such as mining excavated materials remains unequally distributed between regions that have natural resources.

Qatar FIFA 2022 was the first FIFA Football World Cup to be hosted by an Arab state and was predicted by some to fail. However, it did not only succeed but also showed a new display of destination sustainability upon hosting mega-sport events and linked tourism. Yet, some impacts tend to be long-term and need further analysis. The study aims to understand both positive and negative impacts on destination sustainability resulting from hosting mega-sport events, using bibliometric analysis of published literature during the last forty-seven years, and reflecting on the recent World Cup 2022 tournament in Qatar. A total of 2519 sources containing 665 open-access articles with 10,523 citations were found using the keywords “sport tourism” and “mega-sport”. The study found various literature researching the economic impacts in-depth, less on environmental impacts, and much less on social and cultural impacts on host communities. Debates exist in the literature concerning presumed economic benefits and motivations for hosting, and less on actual results achieved. Although World Cup 2022 is considered the most expensive among previous versions, destination sustainability seems to have benefited from the event’s hosting. Socio-cultural impacts of hosting mega-sport events seem to be addressed to an extent in the Qatar version of the World Cup, as well as environmental impacts while creating a unique image for FIFA 2022 and the destination itself. FIFA showcased this as using carbon-neutral technologies to create the micro-climate including perforated walls in the eight state-of-the-art stadiums, with the incorporation of a circular modular design for energy and water efficiency and zero-waste deconstruction post-event. The global event also drew attention and respect to the local community and underprivileged groups such as people with disabilities. Further research is needed to understand the demand-side perspective including the local community of Qatar and the event’s participants, and to analyze the long-term impacts and lessons learned from the Qatari experience.

Background: Sustainability plays a crucial role in the development of the education sector. It is analyzed that higher education institutions (HEIs) continuously working on the adoption of sustainable practices for carrying out business operations in the long run. Agenda 2030 is a comprehensive, multifaceted strategy that serve as an important framework for the comparison to uphold different principles. Additionally, the UN 2030 Agenda concerning sustainable development is introduced as global idea of balanced development. The 2030 Agenda and SDGs representing the program related to global development programs. Higher education institutions also working on the adoption of sustainable development perspective and the issues linked with them. Aim: The main aim of the study is to determine the level of knowledge, awareness, and attitude of the university community for achieving sustainability in HEIs. Policy Implementation: Adopting sustainable behavior is encouraged when policies are implemented well. Universities have the authority to develop and implement sustainability policies that set guidelines and requirements. Topics like waste reduction, environmentally friendly transportation, and environmentally friendly buying may be covered by the sustainability policies. Acting sustainably is encouraged among university community members through the implementation of sustainability policies. Conclusion: Findings stated efforts across sectors for the promotion of awareness and alignment with the 2030 Agenda consider a comprehensive strategy for addressing humanity, nature, and human rights. In higher education institutions, the role of education emerges as pivotal, developing green practices, development of campuses, and attracting students globally. In HEIs green practices are carried out for the development of the campus and activities in the future terms. Universities also supported in the adoption of sustainability in working education institutes international students are also attracted to them. It is identified that educators are playing an important role in achieving sustainability aspects in the education sector.

In the modern economy, non-financial reporting has become an essential tool for evaluating the social performance of companies. This article explores the importance of non-financial reporting as a central element in assessing sustainable performance, focusing on analyzing sustainability reports published by 20 companies listed on the Bucharest Stock Exchange (BVB). The study examines how these companies approach environmental, social, and governance (ESG) aspects in their reports and what is the relationship between these aspects and financial reporting indicators. Through the statistical analysis of the non-financial reports published by companies participating in the study with the help of the Pearson coefficient and the regression equations, the correlation between the financial and non-financial indicators is determined in order to validate the research hypotheses. The results indicate increased attention to transparency and social responsibility, highlighting the correlation between sound reporting practices and cooperative performance by combining social and environmental aspects with financial information. The research also highlights the challenges encountered in the reporting process and the level of compliance with international sustainability standards.

Entrepreneurial resilience in regions is essential for enabling the entrepreneurial ecosystem to overcome natural disasters, catastrophes, wars, and various crisis situations it may face. However, this phenomenon has been underexplored in the literature despite its critical importance for business development, and consequently, for social progress. Therefore, the objective of this article is to conduct a systematic literature review to identify the antecedents of regional entrepreneurial resilience in situations of adversity. To achieve this goal, a qualitative, descriptive research approach was employed. Specifically, a systematic literature review was carried out following the PRISMA method, which included a total of 231 scientific articles retrieved from high impact journals. Of these, only 12% (27 documents) focused on regional entrepreneurial resilience. Five key antecedents of regional entrepreneurial resilience were identified: action orientation, the region’s historical precedents, opportunity exploitation, collaboration, resources, and preparedness. Additionally, it is suggested that future research should focus on understanding the impact of crises, identifying agile response models to crises, defining roles for each member of the entrepreneurial ecosystem to achieve economic recovery in regions, and analyzing the design of public policies that contribute to overcoming adversity. The study concludes that when a region is resilient, it is more likely to overcome crises and adversity.

Dong brocade, a fabric renowned for its intricate patterns and ethnic symbolism, has been woven by the Dong people for generations, showcasing their cultural significance. Traditional plant dyeing technology is one of the main aspects of Dong brocade but the documentation and understanding of this is still rather limited. With regard to the use of plant dye in Dong brocade, it is not as well explored as it should be since it has a traditional aspect. The main purpose is to investigate and apply the traditional plant dyeing technique to Dong brocade for the improvement of that sustainable concept and the preservation of cultural assets. Therefore, 121 Dong villagers were interviewed to elicit their awareness regarding prehistoric plant dyeing. By observing the dyeing conditions, this study provided accurate perception and learned how to differentiate between natural and synthetic mordants through ethnobotanical perception. The strategy is intended to integrate sustainable products into Dong brocade, employing orthogonal array development to find the right dyeing conditions for corresponding plant dyes. Research revealed that 8 genera of plants which include 7 species are used in dyeing Dong brocade. The findings presented in this work prove the effectiveness of the use of plant dyes in Dong brocade, showing its advantages with 30% of frequency and CI (Color Index) indices, 8% of them being cultural. 5 for ethnic cultural sustainment, developmental and bio-diversity reasons respectively. The unique integration between the traditional dyeing technique in Dong brocade and the utilization of sustainable resources is very promising for the improvement of identity enhancement and embodiment, and the preservation of the environment.

This paper employs a sample of Chinese A-share listed companies spanning from 2011 to 2022 to empirically investigate the influence of climate policy uncertainty on the corporate cost of debt, based on the theory of financial friction. We find that climate policy uncertainty significantly increases the corporate cost of debt, and the result is supported by robustness tests. To avoid biases arisen from endogeneity, this paper introduces an instrumental variable approach and propensity score matching method for verification. The endogeneity test results support the baseline regression results as well. Finally, this paper also discovers that financing constraints are the potential mechanism behind the impact of climate policy uncertainty on the corporate cost of debt.

Intellectual property (IP) is a crucial issue as it directly impacts economic growth. This research analyzed the dynamic governance reconstruction within Indonesia’s Ministry of Law and Human Rights aimed at transforming it into a world-class Intellectual Property Office (IPO). A systematic review of 20 articles was conducted. The results showed that the Directorate General of Intellectual Property (DGIP) under the Ministry has numerous opportunities to become a world-class IPO. Protecting intellectual works through IP rights enhances inclusiveness, such as ensuring operational freedoms. The Indonesian government is employing dynamic governance methods to contextualize and implement bureaucratic reforms. However, there is resistance to change as old habits conflict with the new order, posing a challenge to bureaucratic reform. Strategies to create a world-class IPO involve improving technology utilization and fostering innovation. The protection of IP rights has widened inclusivity by enabling operational freedoms. Under dynamic governance, the bureaucracy is being restructured to be more context-aware and agile in its execution. Yet, ingrained practices resist reform, creating friction with the new systems being instituted. Initiatives to elevate the DGIP include technological modernization and promoting a more innovative culture. By reviewing these aspects systematically, the research provides insights into the opportunities and challenges in transforming Indonesia’s IP office into a world-class institution capable of driving economic growth through robust IP governance.