Background of study: Corporate tax disclosure is an essential element of transparent and sustainable governance, especially in emerging markets where concerns about tax avoidance remain prominent. CSR board committees are expected to play a role in strengthening responsible corporate behavior, including tax-related transparency.

Aims and scope of paper: This paper aims to investigate the extent to which CSR board committee characteristics committee existence, member educational background, and member professional experience affect corporate tax disclosure. The scope of the study focuses on technology firms listed on the Indonesia Stock Exchange (IDX), a rapidly expanding sector facing growing expectations for responsible governance and accountability.

Methods: The study employs a quantitative research design using secondary data obtained from annual reports and sustainability reports. A purposive sampling approach yielded 40 technology firms. Corporate tax disclosure was measured through a structured disclosure index, while CSR committee characteristics were operationalized using categorical and numerical indicators. Multiple regression analysis was conducted to test the proposed hypothese.

Result: : The results show that the existence of a CSR committee, along with the educational level and experience of its members, has a positive and significant effect on corporate tax disclosure. These findings highlight the importance of CSR governance structures in promoting transparent tax practices.

Conclusion: The study concludes that enhancing CSR committee competencies can strengthen tax disclosure quality. Firms and regulators should consider reinforcing CSR governance standards to support ethical and sustainable corporate behavior.

Background of study: Circular economy has been widely studied in manufacturing industries, yet its application in rural agricultural communities remains underexplored. Most derivative product developments often overlook whether they meet the real needs of local communities.

Aims and scope of paper: This paper aims to introduce the Mapalus Circular Economic Model, which integrates the traditional Minahasan concept of mapalus—a cooperative system based on kinship—into rural economic empowerment. The scope focuses on exploring how agricultural derivative products can be developed and consumed within rural communities to create a sustainable local economy.

Methods: The study employs a literature review method, synthesizing existing research on circular economy, community-based development, and the role of mapalus in strengthening collaboration, knowledge transfer, and social cohesion.

Result: : Findings highlight that the Mapalus Circular Economic Model positions rural communities as both producers and consumers of derivative agricultural products. This dual role fosters sustainable economic cycles, enhances community self-reliance, and supports environmental preservation. The integration of local traditions, knowledge resources, policies, and external collaborations is identified as essential for successful implementation.

Conclusion: The Mapalus Model represents a blueprint for rural economic empowerment through circular economy practices grounded in cultural values. By revitalizing mapalus traditions, the model fosters collective action, reduces poverty, and strengthens social bonds. However, as this study is based on literature review, empirical validation through field research is required to ensure its practical applicability and effectiveness in real-world settings.

Background of study: Workers’ awareness of their rights and obligations within Indonesia’s employment social security system remains relatively low, particularly among informal workers. Although BPJS Ketenagakerjaan provides comprehensive protection against occupational risks, many workers still lack a clear understanding of program benefits and participation requirements, limiting the effectiveness of national social protection efforts.

Aims and scope of paper: This paper examines the role of BPJS Ketenagakerjaan in improving workers’ awareness of their rights and obligations as participants in employment-based social security. The study explores existing outreach strategies, levels of worker literacy, barriers to participation, and the implications for overall social protection.

Methods: A qualitative literature review method was employed by synthesizing secondary data from academic articles, government regulations, and BPJS Ketenagakerjaan reports published within the last ten years. The analysis identifies recurring issues related to worker knowledge, program implementation, and institutional challenges.

Result: The findings show that BPJS Ketenagakerjaan plays an important role in disseminating information, expanding membership, and improving service accessibility. However, workers’ understanding of program benefits remains limited, participation in the informal sector is relatively low, and employer compliance is often inconsistent. Existing socialization efforts have not fully closed the awareness gap, especially among vulnerable worker groups.

Conclusion: The study concludes that improving workers’ awareness requires more targeted and continuous education programs, stronger employer enforcement, and broader collaboration among government institutions. Enhancing literacy and participation is essential to achieving more comprehensive and equitable labor protection in Indonesia.

Background of study: Sustainability reporting has become vital in enhancing corporate transparency and accountability, especially in emerging economies such as Nigeria. Conglomerate firms, with diverse business portfolios, face increasing pressure to disclose non-financial information that reflects their environmental, social, and governance (ESG) commitments.

Aims and scope of paper: This paper examines the impact of sustainability reporting on the financial performance of listed conglomerates in Nigeria. It specifically evaluates four dimensions of disclosure—environmental (ENV), economic (ECO), social (SOC), and governance (GOV)—and their effects on firms’ profitability measured by return on assets (ROA). The study covers six listed conglomerates on t  he Nigerian Exchange (NGX) for the period 2015–2024.

Methods: A quantitative research approach was applied using secondary data extracted from annual and sustainability reports. Panel data techniques, including fixed and random effects regressions with robust standard errors, were employed to analyze 60 firm-year observations. Leverage (LEV) was used as a control variable, and diagnostic tests for multicollinearity and heteroskedasticity ensured model validity.

Result: The findings indicate that governance disclosure (GOV) significantly and positively influences ROA, while environmental disclosure (ENV) shows a small but positive association. Economic disclosure (ECO) has no significant effect, and social disclosure (SOC) displays a weak negative relationship with financial performance.

Conclusion: The study concludes that governance and environmental transparency enhance financial outcomes among Nigerian conglomerates. Managers should strengthen sustainability governance structures, and regulators should promote consistent disclosure standards to support sustainable business performance.

Background of study: Institutional mechanisms play a critical role in strengthening corporate governance and improving firm transparency and accountability. In emerging markets, the effectiveness of institutional oversight remains a key concern due to information asymmetry, weak monitoring, and inconsistent governance practices. Understanding how institutional factors influence corporate behavior is therefore essential to support sustainable business performance.

Aims and scope of paper: This paper aims to examine the influence of institutional factors on corporate governance outcomes and firm performance within the context of sustainable business and accounting practices. The scope of the study focuses on publicly listed companies in Indonesia, emphasizing the role of institutional involvement in enhancing monitoring quality, transparency, and long-term value creation.

Methods: The study employs a quantitative research design using secondary data obtained from published annual reports and financial statements. The sample was selected through purposive sampling based on data availability and institutional ownership criteria. Panel data regression analysis was applied to test the proposed relationships, supported by classical assumption tests to ensure the robustness of the model.

Result: The empirical findings indicate that institutional involvement has a significant effect on corporate governance quality and firm performance. Higher levels of institutional monitoring are associated with improved transparency, reduced agency problems, and more effective managerial decision-making.

Conclusion: This study concludes that institutional mechanisms serve as an important governance tool in promoting sustainable corporate performance. Strengthening institutional oversight can enhance accountability and support long-term business sustainability, particularly in emerging market environments.