Environmental accounting disclosure has become a central issue in contemporary accounting, sustainability, and corporate governance discourse due to escalating environmental degradation, climate change risks, and stakeholder demand for transparency. Despite increasing regulatory attention and global sustainability initiatives, environmental accounting disclosure remains conceptually fragmented and unevenly implemented across jurisdictions, particularly in developing economies. This paper adopts a qualitative conceptual research design to critically examine the evolution, conceptual foundations, theoretical underpinnings, measurement challenges, empirical insights, and policy implications of environmental accounting disclosure. Drawing on extant scholarly literature, international reporting frameworks, and institutional policy documents, the paper integrates stakeholder theory, legitimacy theory, and sustainable development theory to explain disclosure behaviour and outcomes. The discussion reveals that while environmental accounting disclosure enhances corporate transparency, legitimacy, and sustainability orientation, its effectiveness is constrained by voluntary disclosure regimes, lack of standardized valuation methodologies, institutional weaknesses, and contextual differences. The paper concludes by proposing policy recommendations and a structured future research agenda aimed at strengthening environmental accounting disclosure as a strategic governance and sustainability mechanism.

This review investigates the relationship between board composition and the financial sustainability of savings and credit cooperatives (SACCOs) in Uganda while drawing comparisons to global contexts. Employing an integrative literature review framed by agency theory and resource dependence theory, the study synthesizes scholarly evidence regarding pivotal board characteristics, including independence, diversity, expertise, and size. The findings reveal that board composition significantly influences financial outcomes, such as loan recovery and capital adequacy, in Uganda. Nonetheless, challenges such as limited capacity, political interference, and weak regulatory enforcement impede the implementation of optimal governance practices. International models from Kenya, Canada, and Scandinavia underscore the advantages of independent and professional boards; however, these models are challenging to replicate in Uganda due to contextual disparities. The review concludes that effective board composition remains an underutilized factor in the sustainability of SACCOs. Recommendations include ongoing board training and digital literacy, context-specific performance metrics, enhanced regulatory oversight, and targeted capacity-building initiatives for rural SACCOs. Furthermore, the study highlights a critical need for more qualitative and longitudinal research to explore the intricate governance dynamics in low-resource settings.

The main purpose of the study was to determine the perceptions of Small-Scale Business Owners in Enugu State on e-tax system. The study was guided by two research questions and two null hypotheses. The population was 494 selected Small-Scale Business Owners in Enugu State. Convenience Sampling was adopted and the instrument used for data collection was a 19-item questionnaire developed by the researchers. The instrument was validated by three experts and the reliability of the instrument was determined using Crombach Alpha which yielded reliability index of 0.87. The instrument was administered to the respondents by the researchers via both online and offline methods. 201 out of 221 copies of questionnaire were well responded to, returned and therefore, used for data analysis representing 91 percent return rate. Mean and standard deviation were used for data analysis and t-test statistics was used to test the null hypotheses. Findings showed that Small-Scale Business Owners in their perceptions agreed that Business owners are aware of the tax e-filing system provided by the Enugu State Internal Revenue Service, tax e-filing system is easier to use for business tax needs, tax e-filing system saves time compared to manual tax filing, e-filling system is compatible with everyday smart phones, tax e-filing makes tax compliance easier for small-scale businesses. The null hypotheses showed no significant difference between the mean scores of male and female Small-Scale Business Owners regarding their perceptions on e-taxation in Enugu State. Based on the findings, it was recommended among others that the Enugu State Internal Revenue Service (ESIRS) should vigorously pursue continuous taxpayer sensitization programs, specifically targeting Small-Scale Business Owners and should collaborate with telecommunication and banking service providers to improve internet connectivity and quality banking service delivery, especially in semi-urban and rural parts of Enugu State where many small businesses operate for glitch-free e-payments.

China has high-speed development in the long term, while environmental protection is also given importance by society. The evidence of China can be analyzed and emulated by other countries. The project of ESG is popular globally, and the carbon intensity is considered an essential factor for the country, and economic growth may decrease the carbon intensity because economic growth is fueled by industry transition. The primary and secondary industries are not as efficient as the tertiary industry. This essay can give evidence to policymakers or independent units to make decisions under sustainable development. This study uses Stata software to conduct the analysis, and the analysis employs Chinese economic data and carbon-related data from world bank and the OWID CO₂ Dataset, respectively, from 1965 to 2024. The model chooses Carbon Intensity as the dependent variable and chooses Economic Growth as the independent variable. After that, the model employs Coal CO₂ Emissions per Capita, Services, Value Added (% of GDP), and Oil CO₂ Emissions as the Control Variables. From the empirical analysis, we can draw the conclusion that Economic Growth and Services, Value Added (% of GDP) are significantly associated with carbon intensity. And Coal CO₂ Emissions per Capita and Oil CO₂ Emissions are positively significantly associated with carbon intensity. China is an acute evidence for the developing countries to conduct an industry transition, and the carbon intensity decrease associated with a high-quality environment, which benefits all the citizens living in the country. The air conditioning and temperature also affect the earth ecosystem indirectly. China is still investing human, political, and capital resource to the tertiary industry and is accelerating the industry transition, which boosts its economic growth. Environmental protection should be put in the right place and be associated with the quality of living standards.

Despite the significant contribution of family-owned business to global economy, these firms often struggle with the quality of financial reporting due to unique governance structures, poor management, and a lack of access to modern technology, which poses challenges to transparency and investor confidence. In view of this, the study investigates the effect of information technology dynamics on financial reporting quality of listed family-owned companies in Nigeria. Longitudinal research design was used on data collected from secondary sources of 37 family-owned companies from 2015 to 2024. The robust pooled ordinary least squares regression was conducted tests to verify interaction between financial reporting quality (FRQ) as dependent variable and the proxy of information technology dynamics; cloud computing cost, extensible business reporting language cost, and artificial intelligence cost. Results revealed that cloud computing cost has a significant affirmative effect while artificial intelligence cost has an insignificant positive effect on FRQ of listed family-owned companies in Nigeria. Contrarily, extensible business reporting language cost has an insignificant adverse effect on FRQ of listed family-owned firms in Nigeria. The study concludes that information technology investments significantly improve financial reporting quality of listed family-owned companies in Nigeria. It is therefore recommended that managers should consider prioritizing investments in cloud-based accounting systems as they enhance real-time data capture, facilitate accurate reporting and reduce possibility of human errors thereby boosting transparency and accountability. Furthermore, Regulators and policy makers should create enabling environments that reduce implementation costs and foster technological capacity development.

The quick use of generative artificial intelligence (GenAI), especially large language models (LLMs), is changing the way companies report and share financial information. GenAI is becoming more and more popular with finance teams for writing the narrative parts of annual reports, management discussion and analysis (MD&A), sustainability disclosures, and earnings releases. This is because it promises big gains in efficiency and more consistent messaging. At the same time, regulators, standard setters, and audit firms warn about new risks to reliability, including hallucinations, bias, loss of explainability, and weak controls over AI workflows. This paper offers a conceptual and normative examination of (1) the reliability of AI-generated financial disclosures in comparison to human-written disclosures, and (2) the requisite audit procedures and governance mechanisms necessary to guarantee accuracy and integrity. We synthesize evidence on the impact of AI on the quality of financial reporting and audit by using recent empirical and conceptual literature in auditing and accounting information systems, as well as practitioner reports and regulatory guidance. Research in banking and external auditing indicates that the utilization of AI is positively correlated with the quality of financial reporting and external audits, facilitated by enhanced information processing. Simultaneously, survey data reveals apprehensions regarding ethical dilemmas, requisite professional diligence, and professional discernment in the extensive application of AI within the auditing process. We suggest a conceptual framework for evaluating the dependability of AI-generated disclosures that encompasses: (a) the design of AI systems and training data; (b) internal control over financial reporting (ICFR) and AI-specific controls; (c) governance and oversight by management, audit committees, and regulators; and (d) independent verification by external auditors. Building on existing auditing standards (for example, ISA 315 and ISA 330) and emerging technology guidance, we outline a set of risk-based audit procedures tailored to AI-generated narrative disclosures, including data lineage testing, model governance evaluation, analytical procedures on AI text, and expanded documentation requirements. The paper concludes that AI-generated financial disclosures can be at least as reliable as human-written disclosures - and in some dimensions more reliable - provided that entities implement strong AI governance, maintain human-in-the-loop review, and that auditors adapt their methodologies to explicitly address AI-related risks. In the absence of such controls and audit responses, GenAI can materially undermine the reliability, auditability, and credibility of financial reporting.