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Municipalities, as the front lines of service delivery, use websites as one of the tools to communicate information to the public. While it is considered a record, many organisations, including municipalities, do not manage websites as such. This study aims to explore the archiving of websites as records in the municipalities of KwaZulu-Natal (KZN) Province in South Africa by using the web archiving life cycle model.

This study used a mixed-methods research with an explanatory design, with quantitative data collected first through content analysis of websites and qualitative data collected through interviews. Researchers used multilevel sampling, first quantitatively analysing all available websites of the municipalities (52) in KZN, and then qualitatively selecting only records managers, information managers, web administrators, communication managers and website managers or designers from municipalities because of their understanding and involvement with websites in some way.

This study established that some records on municipal websites are often in paper format in record-keeping systems, whereas others are born digital and are not captured in the systems. Municipalities lack a dedicated web online harvesting tool as well as an archiving policy or strategy to guide website archiving. Furthermore, municipalities placed a high reliance on service providers to keep their websites operational.

It became clear during the interviews that most of the participants were unfamiliar with web archiving. As a result, only 12 of the 56 selected participants from the municipalities provided the required information in relation to the current study as others could not provide answers. Data for other participants were not analysed.

Due to a lack of infrastructure for ingesting digital records into archival custody, a framework for harvesting web content of value is proposed both internally in municipalities and externally to an archive repository.

The ancient town of Lijiang is a representative place of ethnic minorities in China’s southwest border area jointly built by many ethnic groups. Its rich and diversified history, culture and architecture as well as its artistic and spiritual values need to be better retained and explored.

The protection and inheritance of Lijiang’s cultural heritage will be improved through the construction of digital memory resources. To guide Lijiang’s digital memory construction, this study explores strategies of digital memory construction by analyzing four case studies of well-known memory projects from China and America.

From the case studies analysis, factors of digital memory construction were identified and compared. Factors led to the discussion of strategies for constructing the digital memory of Lijiang within its design, construction and service phases.

The ancient town of Lijiang is a famous historical and cultural city in China, and it is also a representative place of ethnic minorities in the border area jointly built by many ethnic groups. The rich culture should be preserved and digitalized to offer better use for the whole nation.

The primary objective of this research is to chronicle how the Environmental Protection Agency (EPA) and other United States Federal Government Agencies (USFGA) agencies have played a role in shaping the trajectory of financial reporting for sustainability, with a particular emphasis on triple bottom line (TBL). This exploration extends to other indexes reporting sustainability data encompassed within financial, social and environmental reporting.

This study adopts an illustrative methodology, utilizing data sourced from governmental, business and international organizational documents.

Sustainability accounting predominantly finds its place within the framework of TBL. However, it is crucial to note that sustainability reporting remains voluntary rather than mandatory. Nevertheless, accounting firms and professional accounting societies have embraced it as a supplementary facet of financial accounting reporting.

The research highlights the historical evolution of sustainability within the USFGA and corporate entities. Corporations’ interest in accounting for sustainability performances has significantly contributed to the emergence of voluntary sustainability accounting rules, as embodied by the TBL.

Although universities have extensive research and initiatives in place that align with the United Nations’ Sustainable Development Goals (SDGs), there is still a significant gap in documenting and assessing these efforts. This paper aims to discuss how academic libraries can apply their information management skills and open-access platforms, to facilitate the discoverability and retrieval of evidence on SDGs.

Introduced by a brief literature review on the role of libraries in contributing to the SDGs in general, the authors draw on their personal experiences as metadata specialists, participating in a project aimed at linking their university’s research output to the SDGs. A case study, from the University of Pretoria’s Veterinary Science Library, is used as an example to demonstrate the benefits of resourceful metadata in organising, communicating and raising awareness about the SDGs in the field of veterinary science.

Through practical examples and recommended workflows, this paper illustrates that metadata specialists are perfectly positioned to apply their information management skills and library platforms to facilitate the discoverability and retrieval of evidence on SDGs.

Although there are increasing reports on the contributions of libraries to support the successful implementation of the SDGs, limited information exists on the role of metadata specialists, as well as those with a practical focus.

This article examines curatorial practices, both traditional and digital, in the Guizhou Provincial Museum’s ethnic exhibition to assess their effectiveness in representing ethnic minority cultures, fostering learning and inspiring curiosity about ethnic textiles and costumes and associated cultures. It also explores audience expectations concerning digital technology use in future exhibitions.

A mixed-methods approach was employed, where visitor data were collected through questionnaires, together with interviews with expert, museum professionals and ethnic minority textile practitioners. Their expertise proved instrumental in shaping the design of the study and enhancing the overall visitor experience, and thus fostering a deeper appreciation and understanding of ethnic minority cultures.

Visitors were generally satisfied with the exhibition, valuing their educational experience on ethnic textiles and cultures. There is a notable demand for more immersive digital technologies in museum exhibitions. The study underscores the importance of participatory design with stakeholders, especially ethnic minority groups, for genuine and compelling cultural representation.

This study delves into the potentials of digital technologies in the curation of ethnic minority textiles, particularly for enhancing education and cultural communication. Ethnic textiles and costumes provide rich sensory experience, and they carry deep cultural significance, especially during festive occasions. Our findings bridge this gap; they offer insights for museums aiming to deepen the visitor experiences and understanding of ethnic cultures through the use of digital technologies.

This study aims to explore the effects of intellectual capital (IC) on the occurrence of a modified audit opinion decision. The authors expect that high IC intensive firms are positively associated with the occurrence of a modified audit opinion since they are associated with an increased business risk and are more likely to exhibit issues concerning their financial health and stability.

Using a data sample of 423 listed firms from Greece, Italy, Spain and Portugal over a 10-year period, the authors estimated a logistic regression model to examine the effects of IC on the probability that a modified audit opinion is issued. The authors used organizational capital as a measure of a firm’s intensity on IC.

Empirical findings indicate a significant and positive relationship between the IC and the likelihood of a firm receiving a modified audit opinion decision.

This study expands prior literature by exploring the predictive ability of IC on the likelihood of a firm receiving a modified audit opinion decision.