This study investigates whether and how abnormal sustainability reporting tone is associated with the firm's market value and conditions the value relevance of accounting fundamentals.

Building on impression-management theory, the value relevance literature, and recent advances in textual analysis, we focus on the discretionary component of tone [...]

This study examines the challenges of digital transformation in the food sector, emphasising the strategic role of human resources (HR) as enablers of technological change.

Drawing on the concept of organisational rent, it explores how sustainability-oriented HR practices support digital adoption and enhance both economic and social [...]

This article provides an overview of the patent landscape in relation to PGRFA-based inventions involving naturally occurring (“native”) traits and related Digital Sequence

Information/Genetic Sequence Data (DSI/GSD). In particular, it focuses on the potential of patent claims to limit others' uses of PGRFA and related DSI/GSD on which [...]

Plastic waste generation has evolved into a critical environmental crisis, exerting severe ecological pressure on the global terrestrial and aquatic ecosystems. Concurrently,

the environmental accumulation of microplastics (MPs) and nanoplastics (NPs) has escalated due to widespread polymer consumption and systemic waste management inefficiencies. [...]

The rising use of plastic and its harm on individual and public health through microplastic pollution in food and water is a growing concern. Although Indonesia maintains general

and hazardous waste regulations, it lacks targeted legal measures for microplastic management. [...]