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This research analyzes the green activities implemented by banks in Indonesia following a new regulation on sustainable finance and the role of slack resources to fund the initiatives. Green practices of 35 banks in 2020–2021 were evaluated through the disclosure using green banking disclosure index (GBDI). The results show that the green practices have been disclosed adequately; however, no significant association was found for the role of financial and potential slack resources. This reflects the facts that the green activities might not have been adequately implemented and the organization’s resources might not have been allocated to support the green practices. The research periods that were still overloaded with COVID-19 issue might hinder the banks from the adequate and appropriate allocation of resources toward green practices. This research recommends a prioritization approach for the implementation of the sustainable finance regulation by banks and authorities through the increased implementation of substantive green practices, not only the increased disclosures.

This chapter evaluates the operational efficiency of major airports in the United States. The airport is defined as a major point of contact in the aviation industry, and on-time operations is regarded as a core service factor. We develop a bounded data envelopment analysis (DEA) model that evaluates the punctuality of airports and proposes a three-stage approach that analyzes not only current operations performance but also efficiency changes over time. We classify airports into several classes according to Federal Aviation Authority (FAA) definitions and compare their class efficiencies through decomposed efficiency scores. We find significant differences in efficiency scores between classifications.