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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.

This paper delves into cross-border E-business, unraveling its intricate dynamics and forecasting its future trajectory.

This paper projects the prospective market size of cross-border E-business in China for the year 2023 using the GM (1,1) gray forecasting model. Furthermore, to enhance the analysis, the paper attempts to simulate and forecast the size of China’s cross-border E-business sector using the GM (1,3) gray model. This extended model considers not only the historical trends of cross-border E-business but also the growth patterns of GDP and the digital economy.

The forecast indicates a market size of 18,760 to 18,934 billion RMB in 2023, aligning with the consistent growth observed in previous years. This suggests a sustained positive trajectory for cross-border E-business.

Cross-border e-commerce critically shapes China’s global integration and traditional industry development. The research in this paper provides insights beyond statistical trends, contributing to a nuanced understanding of the pivotal role played by cross-border e-commerce in shaping China’s economic future.

This study aims to explore the dissemination and evolutionary path of online public opinion from a crisis management perspective. By clarifying the influencing factors and dynamic mechanisms of online public opinion dissemination, this study provides insights into attenuating the negative impact of online public opinion and creating a favorable ecological space for online public opinion.

This research employs bibliometric analysis and CiteSpace software to analyze 302 Chinese articles published from 2006 to 2023 in the China National Knowledge Infrastructure (CNKI) database and 276 English articles published from 1994 to 2023 in the Web of Science core set database. Through literature keyword clustering, co-citation analysis and burst terms analysis, this paper summarizes the core scientific research institutions, scholars, hot topics and evolutionary paths of online public opinion crisis management research from both Chinese and international academic communities.

The results show that the study of online public opinion crisis management in China and internationally is centered on the life cycle theory, which integrates knowledge from information, computer and system sciences. Although there are differences in political interaction and stage evolution, the overall evolutionary path is similar, and it develops dynamically in the “benign conflict” between the expansion of the research perspective and the gradual refinement of research granularity.

This study summarizes the research results of online public opinion crisis management from China and the international academic community and identifies current research hotspots and theoretical evolution paths. Future research can focus on deepening the basic theories of public opinion crisis management under the influence of frontier technologies, exploring the subjectivity and emotionality of web users using fine algorithms and promoting the international development of network public opinion crisis management theory through transnational comparison and international cooperation.

Today’s world is struggling with the hardship of climate change that has drastically disturbed human life, wildlife and the earth’s biological system. This study aims to show how implementing climate change mitigation strategies and environmental protection measures can ensure sustainable development through collaborative efforts between governmental authorities and the nation’s populace.

An extensive literature review of studies is conducted from across the world concentrating on holistic, sustainable development, enabling a showcase of various conferences, action plans initiated and resolutions passed. VOSviewer software is used to quantify the results of bibliometric analysis and cluster analysis. A total of 260 research studies released between 1993 and 2022 on the Scopus platform are quantified in terms of topmost publications, collaborations among authors, citations index and year-wise publication. The search string has keywords including “climate change,” “sustainable development” and “environment protection.”

The study results revealed a steep increase in research publications in the last three years, from 2017 to 2021, which serves as the basis of the emergence of high-impact articles. The most cited document in this context throws light on assessing vulnerability to climatic risk and building adaptive capacity. It also draws attention to voluntary carbon markets’ rationale while condemning emission trading systems for climate change due to structural flaws, negative consequences and questionable emission-cutting effectiveness. Low energy demand, zero energy buildings and shared socioeconomic pathways should be implemented as strategies for sustainable development.

This study provides a significant opportunity to construct a valuable addition to mitigate climate change. Also, it shows a positive and significant correlation between mitigation and adaptation policies by analyzing publication efforts worldwide considering local climate risks and national adaptation mandates.

The originality of this study lies in its comprehensive approach, combining literature review, bibliometric analysis and cluster analysis to provide insights into current research trends, challenges and potential strategies for addressing climate change and promoting sustainable development. The study’s emphasis on the correlation between mitigation and adaptation policies adds practical significance to its findings.

The study aims to investigate the firm reaction to external pressures and the subsequent transformation to green innovation (GI) and sustainability, leading to an enhanced circular supply chain performance. The research examined the effect of coercive, normative and mimetic pressures on GI within the Indian tire industry context.

The authors have designed a self-administered questionnaire and received 283 responses. Nonresponse bias analysis was conducted first before proceeding to other assumptions such as constant variance and normality. The confirmatory factor analysis was used to check the data’s integrity and reliability. The PLS-structural equation modeling (SEM) is used to validate the constructs and test the established hypotheses.

External regulatory pressures significantly impact the tire industry’s move towards GI. Normative pressures from societal expectations and industry standards, along with mimetic pressures where companies emulate best practices, both drive the industry toward sustainable initiatives. Further, a clear positive relationship emerges between GI and sustainable supply chain practices (SSCP). This shift emphasizes recycling, reusing and reducing waste and showcases the industry’s commitment to minimizing its environmental impact.

Unlike existing literature that predominantly explores SSCP, the study introduces an integrated framework that intertwines institutional pressures (IP), green innovation (GI), and SSCP to elevate circular supply chain practices (CSCP). The current study highlights the relationships and practical implications within the Indian tire industry.

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.

This paper aims to investigate how emerging market multinational enterprises (EMNEs) are integrating and expanding into other emerging market host countries, focusing on Chinese mining companies in Peru.

Adopting a qualitative approach, an in-depth analysis of two Chinese state-owned enterprises’ strategies was conducted, building on stakeholder theory and the business ecosystem perspective.

This study reveals a reliance on high-level political lobbying rather than localized engagement strategies. However, findings point to increasing grassroots resistance among local stakeholders, undermining EMNEs’ bargaining power.

This paper argues for a paradigm shift toward inclusive, cooperative “translocal governance” approaches as empowered communities gain voice. Key contributions include advancing theoretical understanding of changing stakeholder relationships and power configurations in emerging countries, underscoring the rising significance of microlevel sociocultural embeddedness for MNE success and highlighting practical imperatives for EMNEs to embark on rapid localization strategies in Latin America. By elucidating multilayered integration realities in Peru, this interdisciplinary study yields contextualized insights and enriches perspective on the conditions and pathways for EMNEs to build sustainability in Global South emerging market environments.

This study aims to provide an overview of the development of tourism information technology from a macro perspective of the chronological lineage of tourism and information technology from its origins to the present. This study also explores the progression of tourism information technology, its implications and its future directions based on a macro environmental analysis framework comprising political, economic, social, technological, environmental and legal perspectives.

This study serves as a valuable connection between theoretical knowledge and practical application, combining the experiences of academic researchers and industry practitioners to thoroughly examine the progress and developments in tourism information technology. This research also identifies critical points in the domain to provide a unified and comprehensive explanation that aligns with the current research findings.

This research reveals the continuous timeline of tourism and information technology development. It discusses the origins, progress and interactions of tourism and information technology, revealing the structural political, economic, social, technological, environmental and legal drivers of tourism information technology. This paper also presents suggestions for future agendas on the basis of a compendium and outlook of influences and implications for the domain.

Findings of this study set the foundation for a comprehensive analysis of the transformative influence of information technology on tourism and provide a contextual framework and insightful future agenda guide for subsequent academic and industry exploration and analysis of tourism information technology.

本文从宏观视角回顾了旅游信息技术从起源至今的发展历程。研究基于政治、经济、社会、技术、环境和法律 维度的综合环境分析框架, 探讨了旅游信息技术的发展、影响和未来方向。

本研究构建了理论知识和实际应用之间的重要纽带, 结合学术研究人员和行业从业者的经验, 深入审视了旅游信息技术的进展和发展。它还确定了该领域的关键要点, 以提供一个与现有研究成果相互呼应的统一且全面的解释。

这项研究揭示了旅游和信息技术发展的连续时间线进程, 讨论了旅游和信息技术的起源、进展和互动, 揭示了政治、经济、社会、技术、环境和法律驱动因素对旅游信息技术的结构性影响。本文还在对该领域的影响和启示进行梳理和展望的基础上, 提出了关于未来议程的建议。

本研究的结果为全面分析信息技术对旅游的变革性影响奠定了基础, 并为学界和业界后续对旅游信息技术的探索和分析提供了背景框架和具有洞察力的未来议程指南。

Esta investigación ofrece una visión general del desarrollo de la tecnología de la información turística desde una perspectiva macro de la evolución cronológica del turismo y la tecnología de la información desde sus orígenes hasta la actualidad. Explora el progreso de la tecnología de la información turística, sus implicaciones y sus futuras direcciones basándose en un marco de análisis macroambiental que comprende perspectivas políticas, económicas, sociales, tecnológicas, medioambientales y legales.

Este estudio conecta el conocimiento teórico y la aplicación práctica combinando las experiencias de investigadores académicos y profesionales del sector, para examinar a fondo los avances y la evolución de la tecnología de la información turística. Asimismo, identifica los puntos críticos del ámbito de estudio para ofrecer una explicación unificada y exhaustiva que se ajuste a los resultados de la investigación actual.

Esta investigación revela la continua evolución cronológica del desarrollo del turismo y la tecnología de la información. Analiza los orígenes, el progreso y las interacciones del turismo y la tecnología de la información, revelando los motores estructurales políticos, económicos, sociales, tecnológicos, medioambientales y jurídicos de la tecnología de la información turística. También presenta sugerencias para agendas de investigación a partir de un compendio y una perspectiva de las influencias e implicaciones en este ámbito.

Las conclusiones de este estudio sientan las bases para un análisis exhaustivo de la influencia transformadora de la tecnología de la información en el turismo y proporcionan un marco contextual y una esclarecedora guía de agenda de investigación para la posterior exploración y análisis académico e industrial de la tecnología de la información en el turismo.

The purpose of this paper is to propose a new grey prediction model, GOFHGM (1,1), which combines generalised fractal derivative and particle swarm optimisation algorithms. The aim is to address the limitations of traditional grey prediction models in order selection and improve prediction accuracy.

The paper introduces the concept of generalised fractal derivative and applies it to the order optimisation of grey prediction models. The particle swarm optimisation algorithm is also adopted to find the optimal combination of orders. Three cases are empirically studied to compare the performance of GOFHGM(1,1) with traditional grey prediction models.

The study finds that the GOFHGM(1,1) model outperforms traditional grey prediction models in terms of prediction accuracy. Evaluation indexes such as mean squared error (MSE) and mean absolute error (MAE) are used to evaluate the model.

The research study may have limitations in terms of the scope and generalisability of the findings. Further research is needed to explore the applicability of GOFHGM(1,1) in different fields and to improve the model’s performance.

The study contributes to the field by introducing a new grey prediction model that combines generalised fractal derivative and particle swarm optimisation algorithms. This integration enhances the accuracy and reliability of grey predictions and strengthens their applicability in various predictive applications.

This study aims to focus on publications that jointly address robots in the tourism field and the technology acceptance model (TAM).

This study adopts bibliometric analysis. Publications listed in the Web of Science database constitute the scope of this research. 51 publications were analyzed within the scope of the research.

Between the years 2017 and 2023, an upward trend in the number and citations of publications was identified. It has been observed that article studies are more prevalent compared to other types of publications. When considering the indexes of the publications, a significant majority were found to be in Social Sciences Citation Index (SSCI) and Science Citation Index (SCI)-EXPANDED. The status of the keywords identified within the scope of the research in the abstracts of the publications has been presented. The keyword “robot” was found to be the most frequently occurring in the abstracts. The abstracts were also analyzed, and the publications were accordingly clustered into five distinct themes.

This study offers a comprehensive evaluation of publications concerning the use of robots in the tourism sector, framed within the context of the TAM. Within the scope of the study, the findings were interpreted using bibliometric analysis. The publications have been categorized into themes. The results presented provide insights into the necessity for further publications in this field.