Future global economic stability is under significant threat from environmental risks. Rural peat areas are particularly susceptible due to their elevated levels of hazard, vulnerability, and limited capacity. Acknowledging these risks is pivotal for fostering a low-carbon development trajectory. This study analyzes the environmental risk in rural peat areas within Riau Province. The PROMETHEE method, incorporating Shannon Entropy weighting for data analysis, was employed. The findings reveal that four regencies are exhibiting favorable environmental risk conditions and five regencies facing adverse conditions. The criteria influencing the environmental risk of rural peat in Riau Province showcase various positive and negative contributions across each regency. The sensitivity analysis underscores the resilience of forest fires and the social forest program in three regencies. Recognizing environmental risk can serve as a foundation for decision-makers to formulate sustainable development policies.

This study aims to investigate the impact of green finance initiatives on achieving sustainable development goals in Jordan, with a specific focus on evaluating the effectiveness of green finance strategies in promoting environmental sustainability. The research applies the Autoregressive Distributed Lag (ARDL) method and assesses the connection of green finance, taken as the number of banks who increase the loan activity on ecology projects, and sustainable growth, given by the records of carbon releases. Relevant control variables involved in this consideration include income level, population, trade openness, and urbanization in addition to other factors that could otherwise cause a deviation which would generate biased results. The statistical tests show that green finance positively contributes to sustainable development in Jordan, and in the short- and long-term perspectives. Green finance and sustainable development have been a tightly connected two-way causality between them according to Dik and Panchenko's test, which implies that a virtuous cycle exists here. The results give extra weight and brilliant examples of the crucial role that green finance plays in the implementation of the sustainable development goals. It is this role that mainly enables reduction of carbon emissions in the world and mitigation of the negative consequences of climate change. They touch on the main issue of shaping the suitable conditions for green investment options and to create the interest for investing in sustainable development projects. This has become part and parcel of the green finance and sustainable development literature through the manifold of envisaged adjustments to our research design, a wide array of relevant control variables considered, and fully developed elaborated econometrics. It offers a direct response to the research gap by unfolding how becoming green finances takes place. This empowers the sustainable development outcomes in Jordan.

The study of entrepreneurship continues to expand as a field of inquiry and remains one of the most attractive realms of research in the field of management science. This study follows an evidence-based research approach and conducts a systematic review and meta-analysis on the entrepreneurship, management, and sustainable development in entrepreneurial firms working in the Middle East. The study has conducted a bibliometric search for outlining the systematic and empirical evidence on entrepreneurship, management, and sustainable development, and to examine the relevant literature from the particular domain, followed by PRISMA guidelines. Total of 25 articles were extracted dated from 2006 to 2020. One of the potential aspects regarding entrepreneurship, management, and sustainable development in the region was the introduction of entrepreneurial led family businesses that unlock the potential of the region. The rapid urbanization and population growth in the Middle East have put massive pressures on their environments. Entrepreneurship had a significant and positive impact on both sustainable development and management. Influenced by the entrepreneurial ecosystem, the Middle Eastern countries showed a dynamic performance at a macro level. This systematic review and meta-analysis provide information on the current state of the empirical entrepreneurship, management, and sustainable development literature.

The concept of sustainable development is inseparable in the business world. In that term, there are three aspects, namely economic, social, and environmental that must be balanced with each other. It is hoped that this concept is needed to know by entrepreneurs in starting their businesses. After that, this business is expected to become a sustainable business that can survive to face the challenges. Mediation input is given in the form of entrepreneurial orientation which can accelerate the creation of sustainable businesses, thus there is a correlation between sustainable development and entrepreneurs. In addition, the entrepreneur variables correlate to entrepreneurial orientation and entrepreneurial orientation has a relationship with sustainable business. In turn, sustainable development, entrepreneurs, entrepreneurial orientation, and sustainable business also deserve further study. This paper examines the relationship between the four variables to the SMEs in Jakarta. Where we want to know how the relationship between the variables of sustainable development with entrepreneurs that aim to achieve sustainable business by mediating entrepreneurial orientation. It also examines the direct comparison between entrepreneurs and sustainable businesses and the relationship between the two variables mediated by entrepreneurial orientation variables. The research data was taken from business operators in Jakarta totaling 245 out of 49 dimensions of the four variables. Data processing is done by structural equation modeling (SEM) through the Lisrel version 8.7 program. Then the calculation results are analyzed based on statistical provisions in getting indications of the relationship between variables. It is found that there is a positive relationship between sustainable development and entrepreneurs, entrepreneurs also have a positive relationship with entrepreneurial orientation, and entrepreneurial orientation has a positive relationship with sustainable business. It turns out that the relationship between entrepreneurs who have gained an understanding of the concept of sustainable development and sustainable business is a significant positive compared to mediating entrepreneurial orientation which remains positive but not significant through the Sobel test that has conducted.

With the rapid development of international business activities and internationalization, export plays an important role in the existence and growth of businesses. Handicrafts, despite not being an essential product, have always been rated as a potential product for sustainable development and export. In Vietnam, a country with a lot of long-existing traditional handicraft villages, the export of handicrafts has always been considered as an advantageous activity that largely contributes to the economy as well as the society. According to statistics from the Vietnam Handicraft Exporter Association, every 1 million USD worth of handicraft export creates profit 5 to 10 times higher than that of the exploitation industry; as well as provides work for three to five thousand employees. Despite this fact, in the last few years the handicraft export in Vietnam has been modest and not fulfilled fully to its potential. In comparison with other export products, the export turnover of handicrafts still accounts for a low proportion. Recognizing this issue, the present study developed a model to analyze the effects of some certain factors to the handicraft export activity in Vietnam. The results of this paper will contribute to current literature as well as propose some solutions to promote the handicraft export in Vietnam.

This paper deals with the pressing challenge of raising the level of environmental responsibility of agricultural enterprises in order to ensure their sustainable development. It has long been established that agricultural activity is accompanied by a significant negative anthropogenic impact on the environment. Therefore, globally, the trend is towards the development and implementation of the principles of environmental responsibility of businesses, which contributes to increasing the competitiveness of businesses, and improving product quality and living conditions of the people. The paper suggests that the environmental responsibility of an agricultural enterprise has to be assessed based on key criteria including the intensity of the use of natural and biological resources, the environmental management system, and business’s participation in solving environmental problems of communities. The paper presents the results of the assessment of the level of environmental responsibility of large, medium and small agricultural enterprises of Ukraine. The results suggest that medium and small agricultural enterprises are predominantly at the initial stage of applying the principles of environmental responsibility in their operations. Moreover, the paper presents the findings of a survey aimed to identify major hindering factors to the observance of the principles of environmental responsibility. These factors include the risk of a decreased business profitability, limited financing, lack of knowledge and shortage of professional staff, insufficient guidelines on the incorporation of principles of environmental responsibility. The paper suggests a mechanism for introducing environmental responsibility at agricultural enterprises that encompasses the governmental, local, and organizational levels. To introduce environmental responsibility at the organizational level, the authors recommend developing and implementing corporate green development strategy, incorporating sustainable procurement, training personnel, and engaging in voluntary public reporting on compliance with the principles of corporate social and environmental responsibility.

This paper aims to model the social, economic and environmental (SEE) impacts of Pondok Tahfiz in Kelantan. The basic principle of a sustainable development paradigm lies in three aspects; namely social, economic, and environmental. These aspects guide the management of human use of resources so that any development project may yield the greatest sustainable benefits or positive impacts to present generations while maintaining the ability to meet the needs of future generations. Pondok tahfiz is the orthodox Islamic school institution that focus on Islamic education learning. Presently, the institution is highly demanded among Mus-lim Malaysian as they believe the institution provides some benefits in future. The three as-pects of SEE are commonly used as dimensions for measuring impacts of sustainable devel-opment of Pondok tahfiz. Through this, SEE is able to acquire indirect and direct impacts of education institute towards social, economy and environment. The findings indicate that all the dependent variables provide a significant impact towards sustainable development of pon-dok tahfiz. However, the economic development provides less impact for the sustainable development.

In every nation's Green Growth Strategy, enterprise's green investment plays a vital role for sustainable development. In order to develop green investment activity for sustainable development, it is necessary to identify factors affecting green finance and sustainable development of businesses. This study identifies and measures the factors affecting green investment in Vietnamese using the Exploratory Factor Analysis (EFA) methodology to process the dataset from 208 businesses in different industries in 2018.The results show that most of the factors, which were included in the survey, were reliable, maintained statistical significance, and converged into the group of factors. The factors in the survey includes Infrastructure for green investment, Difficulties in approaching funding for green investment activities, Incentives to access capital for green investment, Understanding of enterprises' green investment, Support from the Government in accessing to fund for green investment, The capital that businesses can access for green investment, The enterprise plans to implement green investment projects actively and the special incentives of green investment. Notably, the group of factors about green investment awareness, awareness on accessing green capital, the role of the Government, and green capital mobilization tools had substantial impacts on the green investment implementation of Vietnamese businesses. On that basis, the proposed recommendations focus on the central role of the Government, the legal framework, the diversification of green financing, and green capital mobilization tools. Raising awareness of businesses in accessing and using these capital raising tools as well as promoting green investment communication are solutions according to the evaluation of more than 200 surveyed enterprises.

The advancement of sustainable competitiveness and its contribution to the sustainability of sustainable development are becoming increasingly important research topics in sustainability science. The main purpose of this study is to disseminate knowledge in the practice of entrepreneurship and to strengthen the theoretical foundation to support sound and appropriate decision making as well as to improve the performance of the business competitiveness. The main source of data material in this paper is the primary micro fundamental survey with path analysis model. The result of this study shows that technological innovation not only produces new products but can also be the best way to achieve advancement. New Product Development (NPD) is the output of technological innovation, and the best way that must be developed as a strong foundation for decision makers to achieve sustainable competitiveness progress is the new product development and institutional integration. If productivity and economic growth are the main keys to success in achieving sustainable competitiveness, the NPD and institutional integration is the main determinant of the progress of sustainable competitiveness. The conclusion of this study is that productivity and economic growth is not enough to be the main key of the strength of competitiveness, but it also requires collaboration from various fundamental factors and the NPD and institutional integration as a driving force, the best way, and the main determinant of the achievement of the performance progress of sustainable development competitiveness.

The aim of the article is to study the theoretical foundations and develop methodological, methodological and organizational approaches to management accounting in state institutions of higher education in Ukraine in the conditions of sustainable development goals implementation. Authors in the article suggest the distribution of activities, as well as the types of productive products of mentioned entities within them. A new concept of the planned cluster of management accounting in state institutions of higher education has been suggested for the development of budget planning. In the context of accounting cluster formation the model of coding of analytical accounts on the expenses accounts is offered, and also correlation of the last and codes of economic classification of expenses, a managerial reporting package is recommended for application. Within the control and analytical management accounting clusters of state institutions of higher education the adaptation of the general procedure of responsibility centers assessment is motivated, the composition of performance indicators is specified and the updated nomenclature of performance indicators is formed. In order to monitor the level of introduction of management accounting in the practice of state institutions of higher education, a model is formed, which is based on the calculation of an integrated indicator of the level of implementation of the latter; approbation of the developed model on the example of state institutions of higher education in Zhytomyr allowed to determine the leader who showed high results, leading the list of the latter.