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This chapter investigates whether, and if so, how particular firms in a transition economy are involved in bribery. Built on pressure theories, we explain how the direct effects of firm characteristics and contextual characteristics determine firm bribery behavior. Entrepreneurs make choices based on perceptions of a specific pressure due to organizational characteristics (internal pressures) or due to context (external pressures). The relationship between firm characteristics, context, and bribery was estimated using unique data from a survey of 606 Vietnamese entrepreneurs. We controlled for various entrepreneurial, organizational, and industrial characteristics. The exploratory findings support firm attributes hypotheses, which is a negative relationship between firm size and bribery and a nonmonotonic U-shaped relationship between firm age and bribery. Besides, the effects of context on bribery are also found. Specifically, the result supports a positive relationship between competition and bribery and a negative relationship between the quality of the government and bribery.

The current study aims to analyze the role of International Federation of Accountants (IFAC) in sustainability issues and its impact on the attitude of practitioners (auditors) in industrial companies. The current study relies on the analytical method, one of the tools of the inductive approach, by examining the literature of researchers, international and local organizations, publications, series, alerts, and topics dealt with by the IFAC, as well as reviewing studies, theoretical and applied research, periodicals, books, and statistics. And specialized publications for this subject, which is related to other sciences – such as – environmental science, economic, and political sciences. The study reached many results, the most important of which are: (1) The first half of the current decade has seen high interest from the IFAC, has led to the issuance of International Auditing and Assurance Standards Board (IAASB) international standard on assurance engagements 3410, (GHG) Statements. (2) Sustainability has become important to a growing number of enterprises, and may have a significant influence, in certain cases, the financial statements, also became the sustainability of the topics under increasing attention from users of financial statements. Thus, the financial statements will need a practitioner to take into consideration sustainability issues and a private greenhouse gas when auditing the financial statements. This study is distinguished by analyzing the role of the IFAC and the IAASB for the period from 1998 to 2023 regarding sustainability issues.

The Waorani are an Amazonian indigenous nationality with a population of 4,000. They inhabit three provinces of Ecuador: Pastaza, Napo and Orellana, and their ancestral lands contain a wealth of natural resources, which attracts the onslaught of the processes of extractivism. Significant social and economic asymmetries have also arisen in the decades since first contact. It is in this context that the Waorani Women's Association was created in 2005. Its main purpose is to end deforestation and illegal hunting of species in Waorani territory by promoting initiatives such as the cultivation of organic cocoa and handicrafts to improve the economy of families and to diminish the reliance on the preponderant economic system of use and abuse of non-renewable resources. This chapter analyzes how the spirituality of the Waorani nationality, manifested by the women who work in cocoa farms and chambira palm crafts, combine syncretism and ancestral knowledge in their daily work. It also analyzes the change of spiritual identity from the first contact with the Summer Language Institute missionaries, and subsequent evangelical, Catholic, Jehovah's Witnesses and the Church of Latter-day Saints missions to their lands.

Introduction: India has the 15th-largest domestic natural gas consumption (NGC), critical to sustainable economic growth. Promoting natural gas will have a crucial impact on production in all industries.

Purpose: This research gives an overview of NGC and gross domestic product (GDP) in India from 1990 to 2021 and investigates the association and nature of causality between NGC and GDP in India.

Methodology: For the years 1990 through 2021, we used annual statistics from the NGC and the GDP of India. Both research variables data have been taken from the World Bank Indicator.

Findings: There is no causality and correlation between natural gas and GDP in India.

Practical Implications: Based on the research, the Government of India can create different policies for substituting natural gas for other energy sources to have a healthier impact on a sustainable environment in the short and long term. In the future, researchers can work on environmental degradation and GDP.

Globally, environmental concerns affect all aspects of human activity, and the economy for environmentally and socially aware goods and services is expanding. Entrepreneurs today are adapting their business practices to address new environmental problems or other environmental risks impacting their business. To bring about the transformation towards green economic systems, all green entrepreneurs are encouraged. Evidence from around the world shows that people's concerns for the environment are growing, and they are constantly adapting their behaviour to reflect these concerns. The objectives of the study were to assess the prevalence of green business practices among SMEs and also identify the elements that support these practices in Karachi, Pakistan. The study used a descriptive questionnaire as its research methodology. Self-completed questionnaires were used to collect primary data. The conclusions of the article stated that SMEs were using green business practices in their business areas. This can be explained by the great appreciation for green entrepreneurship in Pakistan. The variables that influence green entrepreneurship have been found to have different effects in practice. Stakeholders were advised to develop initiatives to promote adoption and use by most entities, including SMEs, as green business practices by SMEs in Karachi were still in their infancy. Through relevant authorities and green entrepreneurship, shareholders should lobby to provide them with a stronger negotiating strategy with other stakeholders. This study has some limitations. They study law in Karachi. Results are based on scenario-based surveys and methods and their applicability in a more complex relationship between green entrepreneurship practices and the performance of small- and medium-sized businesses.

Purpose: The assessment of the linkage between quality and several SDGs is crucial due to the significant impact quality has on multiple dimensions. This study employs a comprehensive methodology to elucidate the various dimensions of quality. Additionally, it examines the relationship between quality and multiple SDGs, a topic that has not been previously investigated.

Design/Methodology/Approach: The question arises here that how maintaining quality leads to sustainability; well this question is answered in this study through a content analysis of previous studies and showing the importance of theme quality in various aspects of sustainability like TBL, sustainable development goals (SDGs), etc.

Findings: Quality has proven to be an admirable approach towards sustainability. The risen need for sustainability has brought many perspectives of the world. It can be environmental, social and economic and further these aspects have their own areas for improvement. The complexity of the structure of sustainability requires a basic common area to be focused on, and in this study, quality has proven to be one.

Implications: Through the SDGs it can be derived that each goal had an area where quality needed to be worked on. The several zones of quality are interlinked. Quality of life will automatically improve the education, health water and sanitation services. Therefore, the focus should be laid on attaining sustainability through quality. Quality is achieving excellence in something or a substance that satisfies the requirements needed from it or the resources are utilised effectively and efficiently.

Originality/Value: This study uses a holistic approach in which dimensions of quality have been explained and further the linkage of quality with different SDGs was assessed which has not yet been explored earlier.