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This study examined the factors influencing green accounting and reporting practices (GARPs) in Bangladesh's pharmaceutical and textile industries. Hence, it draws upon disclosure theory to disclose relevant information in the context of environmental accounting and encourages them to boost their environmental performance. It utilized content analysis from 13 pharmaceuticals and 22 textiles data from Dhaka stock exchange (DSE) listed companies of Bangladesh and applied quantitative methods for comparative analysis. The findings showed that GARPs are influenced by firm characteristics and external factors rather than organizational performance, and eleven environmental indicators (separately) have a lower mean of less than 0.50 in both industries. Firms' general characteristics (FFGC) are noteworthy factors that exhibit a negative coefficient for both the pharmaceutical and textile sectors but hold a robust impact on the GARPs, with P = 0.007 and 0.003, respectively. The statistical significance of environmental factors (EFs) applies to the textile sector p = 0.000. Implementing GARPs in the pharmaceutical industry proved more effective than in the textile sector, offering valuable support to managers in expediting environmental practices in Bangladesh's textile industry. [ABSTRACT FROM AUTHOR]

Under the double pressures of economic growth and ecological environment protection, sea green transformation and the sustainable development of mariculture are critical. This paper constructs an evolutionary game model with the government as the main body and mariculture farmers (enterprises) as the main body and puts forward the research hypothesis. Based on 2006–2019 longitudinal data of nine provinces along China's coast, using multi-period Difference-in-Difference (DID) and dual robust estimation, we empirically investigate the national oceanic ranch demonstration zones for the influence of the green sea aquaculture and their mechanism of action. The results showed that (1) the efficiency of green level of mariculture industry in China is not high, and the establishment of national marine pasture demonstration zone has not effectively promoted the improvement of green level of mariculture industry; (2) the institutional environment, unreasonable industrial structure, and lack of scientific and technological innovation have an effect on the national oceanic ranch demonstration area as the main causes of failure to effectively promote marine green farming; (3) the establishment of the national multi-period demonstration area in the north significantly hindered the growth of the green level of mariculture and fell into the "policy trap", while the establishment of the national multi-period demonstration area in the south significantly promoted the growth of the green level of mariculture. The conclusions of this paper provide an empirical basis and reference for the improvement of the national marine pasture demonstration zone policy and the green transformation of mariculture to a certain extent. [ABSTRACT FROM AUTHOR]

Wheat is the main grain crop in our country, and the traditional wheat yield estimation method is time-consuming and laborious. By estimating wheat yield efficiently, quickly and non-destructively, agricultural producers can quickly obtain information about wheat yield, manage wheat fields more scientifically and accurately, and ensure national food security. Taking the Xinxiang Experimental Base of the Crop Science Research Institute, Chinese Academy of Agricultural Sciences as an example, hyperspectral data for the critical growth stages of wheat were pre-processed. A total of 27 vegetation indices were calculated from the experimental plots. These indices were then subjected to correlation analysis with measured wheat yield. Vegetation indices with Pearson correlation coefficients greater than 0.5 were selected. Five methods, including multiple linear regression, stepwise regression, principal component regression, neural networks and random forests, were used to construct wheat yield estimation models. Among the methods used, multiple linear regression, stepwise regression and the models developed using principal component analysis showed a lower modelling accuracy and validation precision. However, the neural network and random forest methods both achieved a modelling accuracy R2 greater than 0.6, with validation accuracy R2 values of 0.729 and 0.946, respectively. In addition, the random forest method had a lower cross-validation RMSE value, with values of 869.8 kg/hm−2, indicating a higher model accuracy. In summary, the random forest method provided the optimal estimation for wheat yield, enabling the timely and accurate pre-harvest wheat yield prediction, which has significant value for precision agriculture management and decision making. [ABSTRACT FROM AUTHOR]

It is imperative to achieve the high-quality development of fisheries and green transformation of mariculture. Based on the data of marine aquaculture fisheries in China from 2006 to 2019, this research uses the Super-SBM (Slacks-Based Measure) model to measure the efficiency of marine green aquaculture in China and analyzes the regional gap, evolution trend, and driving factors of marine green aquaculture efficiency in nine coastal provinces in China. The results are as follows: (1) The Super-SBM measurement results showed that the efficiency of marine green aquaculture in China showed a fluctuating upward trend from 2006 to 2019. The results of nuclear density estimation and Dagum Gini coefficient show that there is an obvious regional gap in the efficiency of marine green aquaculture in China, and the regional gap is increasing with time. The Dagum Gini coefficient decomposition results show that inter-regional differences and supervariable density differences were the main sources of marine green aquaculture efficiency. The results of barycentric elliptic standard deviation show that the gravity center of marine green aquaculture efficiency in China shifted to the south from 2006 to 2019, indicating that the efficiency of marine green aquaculture in southern China has had a high degree of improvement. (2) The spatial Markov chain results show that spatial proximity plays a key role in the state transfer of marine green aquaculture efficiency. The higher the efficiency of marine green aquaculture in neighboring provinces, the greater the effect on improving the efficiency of marine green aquaculture in the province. The state transfer of marine green aquaculture efficiency usually occurs between similar horizontal states, and there is less "leapfrog" transfer. (3) The results of the geographic detector show that the number of professional mariculture practitioners is the core driving factor and plays a leading role in the regional gap in the efficiency of marine green aquaculture in China. The explanatory power of the interaction of the two factors on the regional gap of marine green aquaculture efficiency is more than 90%, which is much higher than the explanatory power of a single factor. The regional gap of marine green aquaculture efficiency is the result of multiple driving factors. [ABSTRACT FROM AUTHOR]

The purpose of this paper is to explore the relationship between the internationalization of Chinese firms and their corporate social performance (CSP), a topic that remains largely unexplored for Chinese firms. Based on a sample of 325 firms listed on the China A‐shares market from 2010 to 2017, we find a positive relationship between the degree of internationalization (DOI) and CSP of Chinese firms. A positive relationship is also confirmed between corporate financial performance (CFP) and CSP in Chinese firms. However, we find that the interaction between CFP and DOI correlates negatively with CSP, indicating that during internationalization, CFP might not be conducive to improving CSP. Most listed firms in China are state‐owned enterprises (SOEs), and we find that their CSP is inferior to that of non‐SOEs. Finally, we find that hiring one of the four major accounting firms to conduct audits is conducive to a significant improvement in CSP. Managerial and policy implications derived from the results are discussed. [ABSTRACT FROM AUTHOR]

With the rise of the information industry in recent years, logistics and e-commerce have grown significantly. Logistics are regarded as an essential assurance for the execution of e-commerce transactions. Therefore, this article examines the effect of sustainable logistics development on China's e-commerce by assessing province data from 2005 to 2020. Using the province and year fixed-effects model for empirical research, the following three empirical conclusions are reached: (1) the development of logistics has a favorable effect on e-commerce; (2) the dynamic link between logistics development and e-commerce is moderated by the speed of logistics development in a U-shaped manner; (3) the aforementioned two conclusions are dissimilar in the eastern, central, and western regions. On the basis of these three findings, several matching recommendations are made. This can serve as a point of reference for the sustainable growth of logistics and e-commerce in the near future. This paper can also contribute to the current literature. [ABSTRACT FROM AUTHOR]