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This study assesses postreplanting oil palm farming risks, analyzes seed procurement parameters, investigates seed institutions' performance factors and develops a framework for improved sustainability.

Incorporating data from 219 smallholder farmers in designated replanting areas, our study comprehensively evaluates seed supply performance, examining the roles of stakeholders and identifying potential risks in seed management. We assess these risks using the Risk Priority Number (RPN) methodology and Multidimensional Scaling (MDS) techniques.

The results show that the timing and quantity of oil palm seed supply have a relatively small impact on postreplanting failure risk. To mitigate this risk, focus on monitoring seed purity using high-quality Tenera oil palm-type seeds and early detection technology. Encourage seed-producing cooperatives to become legal seed producers for an inclusive system and consider smallholders' variety preferences.

This study’s significance lies in its comprehensive assessment of the risks associated with oil palm replanting on smallholder plantations, detailed analysis of critical parameters in seed procurement, investigation into the performance of palm oil seed institutions across various dimensions and development of a strategic framework to strengthen inclusive seed institutions for sustainable oil palm farming. This strategy holds valuable potential for the development of oil palm in Indonesia, particularly in expediting the smallholders' replanting program.

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-10-2023-0811

This paper aims to describe and analyse the community’s perceptions of buren sites and how they maintain their value. Buren is a term used by locals to refer to the location of former iron ore smelting in the past. Archaeological findings at smelting sites are slags, ore fragments, tuyeres and smelting furnaces. These sites urgently need to be conserved because the expansion of oil palm plantations and coal mines is ongoing. Buren sites are on community and customary land, so site conservation and development must consider community perception.

The primary data were gathered through interviews, group discussions and observation. A literature review of previous research results obtained secondary data. Interviews and group discussions were digitally recorded and transcribed verbatim as qualitative coding. Thematic content analysis was performed using the concepts of the community’s perception and heritage values.

The community initially did not care about the buren. Today, they believe the buren as ancestral heritage has historical and educational value. The community hopes the buren can be preserved and developed to reinforce identity and pride as Dayak people and may improve community welfare.

Preserving and developing buren sites necessitate serious planning involving multiple stakeholders, as well as incorporating buren sites into development plans and regional socioeconomic growth. Future research should focus on strategies for preserving and developing buren sites.

Research results are used to teach students about the history and technology of metal making, instilling a sense of patriotism, strength and pride in Dayak’s identity.

The research has an impact on attitudes and behaviour of the locals. Previously, locals did not care about the buren tend to be afraid to enter it because they believed that buren was a guarded spirit. Now, the community has become concerned, participating in preserving the buren site as providing temporary roofs and making signboards and roads to the site. The community with support from regional officials expects to conserve and utilise the buren site as a tourist destination, combining river tours and forest tourism to create economic opportunities for local tour guides, parking services and boat providers.

The authenticity of this research is the sites are archaeologically valuable and are threatened by the expansion of oil palm plantations and coal mining. This is also the first study of an iron industrial site in Indonesia that addresses this problem and uses this method.

Integrating artificial intelligence and quantitative investment has given birth to various agricultural futures price prediction models suitable for nonlinear and non-stationary data. However, traditional models have limitations in testing the spatial transmission relationship in time series, and the actual prediction effect is restricted by the inability to obtain the prices of other variable factors in the future.

To explore the impact of spatiotemporal factors on agricultural prices and achieve the best prediction effect, the authors innovatively propose a price prediction method for China's soybean and palm oil futures prices. First, an improved Granger Causality Test was adopted to explore the spatial transmission relationship in the data; second, the Seasonal and Trend decomposition using Loess model (STL) was employed to decompose the price; then, the Apriori algorithm was applied to test the time spillover effect between data, and CRITIC was used to extract essential features; finally, the N-Beats model was selected as the prediction model for futures prices.

Using the Apriori and STL algorithms, the authors found a spillover effect in agricultural prices, and past trends and seasonal data will impact future prices. Using the improved Granger causality test method to analyze the unidirectional causality relationship between the prices, the authors obtained a spatial effect among the agricultural product prices. By comparison, the N-Beats model based on the spatiotemporal factors shows excellent prediction effects on different prices.

This paper addressed the problem that traditional models can only predict the current prices of different agricultural products on the same date, and traditional spatial models cannot test the characteristics of time series. This result is beneficial to the sustainable development of agriculture and provides necessary numerical and technical support to ensure national agricultural security.

This paper argues that cultures with the same climate have similar handicrafts as they have similar cultivation and identical raw materials. This study focuses on how mountainous, coastal and hot regions partaking in similar crafts and cultural heritage use palm leaves and analyses the resulting handicrafts' similarities.

A review of mapping these samples establishes this similarity in the traditional industries of some civilizations' cultural heritage from countries sharing similar climates.

The handwoven crafts using palm leaves were significant patrimonial artifacts in different societies' and communities' cultural heritage. Our studies revealed that climate plays an active role in influencing all aspects of humanity’s life. It affects the construction methods and style, agriculture and lifestyles.

Traditional handwoven palm leaf product models, especially plates and baskets, are studied from South America, Africa, Gulf Countries and Asia.

Additionally, this paper focuses on preserving these treasures as an essential part of interior elements as accessories for most inhabitants of these areas.

Cultural heritage also embraces intangible aspects such as skills passed down through generations within a particular society. The tangible and intangible elements complement each other and contribute to an overall legacy.

Cultural heritage reflects a society’s way of life carried down through the years across lands, items, customs and aesthetic concepts. People are the gatekeepers of society, as they preserve their way of life for future generations to emulate. Tangible artistic and cultural heritage comprises artifacts. It comprises all human evidence and expressions, such as traditional handicrafts, pictures, documents, books and manuscripts.

This paper aims to explore the biodiversity and threatened species extinction reporting of 54 biodiversity-indexed companies on the Indonesia Stock Exchange (IDX). The primary objectives are to explore the rhetoric of biodiversity disclosure as a practice of virtue ethics and to identify instances of emancipatory extinction accounts on the International Union for Conservation of Nature (IUCN) Red List.

The research sample comprised 54 biodiversity-indexed companies on the IDX. A content analysis of the narrative text of their annual and sustainability reports for 2020 was conducted to discern the rhetoric of biodiversity disclosure as an ethical practice using Aristotle’s rhetoric (ethos, logos and pathos). The identification of extinction accounts listed on the IUCN Red List was conducted based on criteria established in the conceptual framework of Atkins and Maroun (2018).

All 54 companies used ethos, logos and pathos in their biodiversity disclosure as a virtuous practice. These disclosures improve the tone of corporate communications and enhance accountability and transparency. Low-profile companies showed a greater propensity for reporting biodiversity disclosures compared to high-profile companies. Additionally, the authors identified 14 companies informing extinction accounts that qualify as emancipatory accounts, with high-profile companies disclosing extinction more frequently than low-profile ones. Emancipatory accounting highlighted species such as turtles, orangutans, elephants, rhinos, turtles and medicinal plants. These accounts are intended as a form of accountability to the species.

The limitation of this research is the observation of annual reports in one period. Future studies can add more observation periods to see the consistency of companies in disclosing biodiversity and extinction.

Companies can adopt the rhetorical strategy of ethos, logos and pathos in disclosing their biodiversity. For policymakers, it is important to establish regulations to encourage companies to disclose biodiversity. The implications for accountants, to contribute more to biodiversity and extinction reporting, considering that previously sustainability accounting reporting was mostly carried out by nonaccountants.

Regarding social implications, emancipatory accounts aimed at preventing the extinction of animals such as birds, orangutans and rhinos will have significant social and natural impacts.

This research represents the first use of Aristotelian rhetoric and virtue to understand biodiversity disclosure as virtue rhetoric and extinction disclosure as emancipatory accounting. This rhetoric is a benevolent persuasion tool that can shape the audience’s thinking and behavior in a more ethical manner concerning biodiversity issues. It provides evidence of the role of accounting as a social and moral practice, which is particularly relevant in the face of a complex reality and increasing concerns, notably regarding the threat of biodiversity loss and extinction.

Anecdotal evidence indicates the internal audit function may be crucial in supporting the implementation of ESG practices and reporting. However, thus far, no study has been empirically conducted to check how and why internal audit function might affect ESG performance. This study aims to address this gap by examining whether the internal audit budget is positively related to the ESG performance of Malaysian listed firms. It also explores whether the sourcing arrangement of the internal audit function can moderate the internal audit budget – ESG nexus.

The secondary data for the paper is extracted from two main sources, namely, the Thomson Reuters Eikon database and firms’ annual reports that were downloaded from the Bursa Malaysia website. The final sample consists of public firms listed on Bursa Malaysia over the period 2010 to 2019. Multivariate tests are used to examine the linkage between the variables.

The results show that the relationship between the annual internal audit budget and ESG performance is contingent on the sourcing arrangement of the internal audit function. Specifically, the results show that the annual internal audit budget has a positive impact on ESG performance for firms with an in-house internal audit function but not for firms outsourcing an internal audit function to external providers. Overall, the results suggest that the annual internal audit budget promotes ESG performance for firms performing their internal audit activities internally.

The findings of this paper provide a strong motivation for authorities in Malaysia to develop new policies and rules aiming at ensuring that internal audit departments are adequately resourced to function effectively, thereby promoting corporate ESG performance. Moreover, the findings may be useful in informing the board of directors and other policymakers that establishing an in-house internal audit department assists in advancing corporate sustainability performance.

The findings of this paper suggest that investors, creditors and other stakeholders should link ESG reporting with the attributes of the internal audit function and outsourcing arrangement when evaluating firm performance. The total annual costs allocated to the internal audit function coupled with the outsourcing arrangement by an external provider should be considered for the overall assessment of the ESG performance and provide additional warranty towards corporate goals’ achievement and sustainability for the society.

This study extends previous studies on the determinants of ESG performance by focusing on two crucial aspects of the internal audit function: the annual budget and the outsourcing arrangement, a hitherto largely unexplored mechanism by the existing literature.

The purpose of this study is to analyse the characteristics of cellulose fibres derived from the pseudo-stems of Curcuma longa and to evaluate the properties of non-woven fabric produced using these fibres.

The fibres were extracted via a decortication method. The acquired intrinsic qualities of the fibres were used to assess the feasibility of using them in textile applications. The thermal bonding approach was used for the development of the non-woven fabric, using a hot press machine with low-melt polyester fibre as a binder.

The mean length of Curcuma longa fibres was determined to be 52.73 cm, with a fineness value of 4.00 tex. The fibres exhibited an uneven cross-sectional morphology, characterized by a diverse range of oval-shaped lumens. The fibre exhibited a tenacity of 1.45 g/denier and an elongation value of 4.30%. The fibres possessed a moisture regain value of 11.30%. The experimental non-woven fabrics had consistent weight and thickness, while exhibiting different properties in terms of tensile strength and air permeability, with Fabric C having the highest tensile strength and the lowest air permeability value.

The features of Curcuma longa fibre, obtained with the decortication process, exhibited suitability for textile applications. Three experimental non-woven fabrics comprising different compositions of Curcuma longa fibre and low-melt polyester fibre were produced. The tensile strength and air permeability properties of these fabrics were influenced by the composition of the fibres.

To investigate the role of domestic and foreign economic policy uncertainty (EPU) in driving the corporate bond yields in emerging markets.

The study utilizes monthly data from January 2008 to June 2023 from the selected emerging economies. The data analysis is conducted using univariate, bivariate and multivariate statistical techniques. The study includes bond market liquidity and global volatility (VIX) as control variables.

Domestic EPU has a significant role in driving corporate bond yields in these markets. The study finds weak evidence to support the role of the USA EPU in influencing corporate bond yields in emerging economies. Domestic EPU holds more weight and influence than the EPU originating from the United States of America.

The findings provide useful insights to policymakers about the potential impact of policy uncertainty on corporate bond yields and enable them to make informed decisions regarding economic policies that maintains financial stability. Understanding the relationship between EPU and corporate bond yields enables investors to optimize their investment decisions in emerging market economies, opens the scope for further research on the interaction between EPU and volatility and other attributes of fixed income markets.

Focuses specifically on the emerging market economies in Asia, providing an in-depth analysis of the dynamics and challenges faced by these countries, Explores the influence of both domestic and the USA EPU on corporate bond yields in emerging markets, offering valuable insights into the transmission channels and impact of EPU from various sources.

This paper aims to investigate the ability of traditional biopolymers, such as funori or the nanoscale form of cellulose nanocrystals, to consolidate fragile paper and preserve it for as long as possible.

Degraded papers dating back two centuries were separated into paper samples for consolidation processes. Funori – a marine spleen – was used as a traditional consolidation material and a mixture with ZnO NPs compared with modern materials, such as cellulose nanocrystals. The samples were aged for 25 years, examinations and analyses were performed using scanning electron microscopy and color change was assessed using the CIELAB system, X-ray diffraction and Fourier-transform infrared spectroscopy.

According to the results, using traditional materials to consolidate damage, such as funori, after aging resulted in glossiness on the surface, a color change and increased water content and oxidation. Furthermore, samples treated with a mixture of ZnO NPs and funori revealed that the mixture improved the sample properties and increased the degree of crystallization. Cellulose nanocrystals improved the surface, filled gaps, formed bridges between the fibers and acted as a protector from aging effects.

This paper highlights the ability of nanomaterials to enhance the properties of materials as additives and treat the paper manuscripts from weaknesses.

This study aims to understand the current production scenario emphasizing the significance of green manufacturing in achieving economic and environmental sustainability goals to fulfil future needs; to determine the viability of particular strategies and actions performed to increase the process efficiency of electrical discharge machining; and to uphold the values of sustainability in the nonconventional manufacturing sector and to identify future works in this regard.

A thorough analysis of numerous experimental studies and findings is conducted. This prominent nontraditional machining process’s potential machinability and sustainability challenges are discussed, along with the current research to alleviate them. The focus is placed on modifications to the dielectric fluid, choosing affordable substitutes and treating consumable tool electrodes.

Trans-esterified vegetable oils, which are biodegradable and can be used as a substitute for conventional dielectric fluids, provide pollution-free machining with enhanced surface finish and material removal rates. Modifying the dielectric fluid with specific nanomaterials could increase the machining rate and demonstrate a decrease in machining flaws such as micropores, globules and microcracks. Tool electrodes subjected to cryogenic treatment have shown reduced tool metal consumption and downtime for the setup.

The findings suggested eco-friendly machining techniques and optimized control settings that reduce energy consumption, lowering operating expenses and carbon footprints. Using eco-friendly dielectrics, including vegetable oils or biodegradable dielectric fluids, might lessen the adverse effects of the electrical discharge machine operations on the environment. Adopting sustainable practices might enhance a business’s reputation with the public, shareholders and clients because sustainability is becoming increasingly significant across various industries.

A detailed general review of green nontraditional electrical discharge machining process is provided, from high-quality indexed journals. The findings and results contemplated in this review paper can lead the research community to collectively apply it in sustainable techniques to enhance machinability and reduce environmental effects.