Protection Goals Research Articles

Tantangan dan Faktor yang Mempengaruhi Penundaan Implementasi Pajak Karbon di Indonesia

This research analyzes the challenges and factors influencing the delayed implementation of carbon tax in Indonesia using a qualitative descriptive approach through literature review and document analysis. The research findings indicate that the challenges and factors affecting the delay in carbon tax implementation can be seen from various aspects. This study has shown that the challenges in the carbon tax implementation process include the balance between environmental goals and economic well-being, public awareness and acceptance, infrastructure readiness and emission monitoring, as well as weak law enforcement in carbon tax policy determination. Various factors influencing the delay in carbon tax implementation include dependence on fossil energy sources, resistance from affected industries, the absence of a carbon tax roadmap, and unclear carbon exposure thresholds. With this research, it is hoped to provide an in-depth understanding of Indonesia's unique challenges in addressing climate change and offer insights needed to design effective policies for reducing carbon emissions and achieving environmental protection goals while considering existing socio-economic impacts.

Assessing the Role of Information and Communication Technology (ICT) in Safeguarding the Environment through the Application of the MOORA Method

Information and Communication Technology (ICT) plays a vital role in bolstering endeavors aimed at safeguarding the environment, and the MOORA method offers a structured approach. ICT involves the use of digital tools and technologies to manage and transmit information, enabling real-time data collection, analysis, and communication. In environmental protection, ICT aids in various ways, such as monitoring air and water quality, tracking wildlife patterns, and managing waste disposal. The MOORA method is a decision-making technique that helps prioritize alternatives based on multiple conflicting criteria. In the context of environmental protection, the MOORA method assists in selecting the most effective ICT solutions. It evaluates various ICT options by considering multiple objectives, such as efficiency, cost-effectiveness, ecological impact, and scalability. MOORA computes ratios to compare alternatives against each criterion, enabling a comprehensive assessment. By assigning weights to the criteria, stakeholders can emphasize specific factors according to their importance. For instance, when choosing between different ICT systems for waste management, the MOORA method can quantify the ecological benefits of reduced emissions, energy savings, and waste reduction against factors like implementation costs and technological feasibility. This systematic evaluation ensures that the chosen ICT solution aligns with the overall goal of environmental protection while considering practical constraints. ICT leverages advanced technologies to bolster environmental protection, and the MOORA method provides a structured approach to assess and prioritize ICT solutions. This combined approach facilitates informed decision-making, leading to the adoption of efficient and sustainable technologies that contribute to a healthier planet. The Smart Grid System (A1), E-waste Recycling Program (A2), Air Quality Monitoring Network (A3), Water Pollution Detection Sensors (A4), Green Supply Chain Management Software (A5), and Virtual Environmental Education Platform (A6) are employed as alternative solutions. These alternatives are assessed based on their ability to achieve Reduction in Environmental Impact (C1), Enhancement of Efficiency (C2), Cost Efficiency (C3), and User-Friendliness (C4).The environmental production of E-waste Recycling Program is got first rank and Smart Grid System is got lowest rank.

Using the Strategy of Multi-Cloud Solutions for Environmental Protection

This paper discusses several extremely promising applications of multi-cloud solutions that can help achieve environmental protection and sustainability goals, provide ecological benefits, and aid wildlife research, conservation and protection. The widespread adoption of multi-cloud strategies helps illustrate the range of initiatives and approaches to reduce environmental burdens employed by government agencies, non-governmental organizations, and private companies.

A clean and short process for the preparation of refined indium and investigation of migration distribution pattern of impurities thallium and tin via vacuum distillation

In this study, a novel two-stage vacuum distillation method was proposed to refine crude indium to prepare refined indium. Low-temperature distillation (1223K, holding time of 3h) and high-temperature distillation (1473K, holding time of 5h) were conducted under a system pressure of 7 × 10−3Pa to successfully purify crude indium (99 wt%) to refined indium (99.995 wt%). This strategy can replace the traditional electrolytic process for the clean production of refined indium and achieve the goals of environmental protection. The vapor-liquid equilibrium (VLE) values of indium-based binary alloys were calculated using the molecular interaction volume model (MIVM), and a VLE phase diagram was drawn. Optimal temperatures of 1173K for low-temperature and 1373K for high-temperature distillation were determined based on the VLE phase diagram, and good purification was achieved. Moreover, this study reveals the migration distribution pattern of typical impurity elements (e.g., Tl and Sn) in crude indium in the low and high-temperature distillation sections, further improving the refining effect. Notably, the combination of MIVM simulations and experiments can obtain optimal experimental parameters for segmental vacuum distillation and further help to avoid the waste of raw materials and energy caused by pre-experiments, realizing the clean and efficient production of refined indium.

The Review of the Maslahah Mursalah Related to Early Marriage: Implementation and Orientation

Child marriage is a controversial issue in many countries, including Indonesia, due to its negative impact on girls. Indonesian law regulates the minimum age for marriage, but there are still gaps in its implementation. This issue also relates to social, economic, and health impacts, such as reproductive health risks and limited access to education. This research aims to review the implementation of child marriage policies, policy orientations, and their impact on the understanding and implementation of maslahah mursalah values. This study uses normative legal research methods to examine the issue of child marriage based on the normative aspects present in applicable legislation. The results of the research indicate that the implementation of child marriage policies based on maslahah mursalah in Indonesia should be holistic, considering social, cultural, religious, and legal aspects. This policy should prioritize the common welfare and protection of children's rights, with an emphasis on education, legal protection, reproductive health, and reducing social stigma. The importance of collaboration between the government, NGOs, religious leaders, and the community in designing and implementing this policy is emphasized. Regular evaluations need to be conducted to ensure the effectiveness of the policy in achieving the goals of child protection and public welfare. Additionally, consideration should be given to the cultural and religious diversity in Indonesia while adhering to international commitments supporting the prohibition of child marriage.

Exploring the Role of Green Microbes in Sustainable Bioproduction of Biodegradable Polymers.

Research efforts have shifted to creating biodegradable polymers to offset the harmful environmental impacts associated with the accumulation of non-degradable synthetic polymers in the environment. This review presents a comprehensive examination of the role of green microbes in fostering sustainable bioproduction of these environment-friendly polymers. Green microbes, primarily algae and cyanobacteria, have emerged as promising bio-factories due to their ability to capture carbon dioxide and utilize solar energy efficiently. It further discusses the metabolic pathways harnessed for the synthesis of biopolymers such as polyhydroxyalkanoates (PHAs) and the potential for genetic engineering to augment their production yields. Additionally, the techno-economic feasibility of using green microbes, challenges associated with the up-scaling of biopolymer production, and potential solutions are elaborated upon. With the twin goals of environmental protection and economic viability, green microbes pave the way for a sustainable polymer industry.

Management of "green" investments within the context of the new global architectonics

Introduction. The paper examines the features of "green" projects in modern environmental protection global architecture. Reducing environmental pollution contributes to sustainable economic and social development of the country. Businesses can make appropriate decisions based on the various functions of green financial investments. Therefore, "green" financial investment decisions contribute to the achievement of sustainable economic development of enterprises, strengthening of environmental protection and proper management of relations between people and nature. The purpose of the paper is to study the concept of "green" investment management. Results. The management of "green" investments is focused on the need to activate social agents to achieve the goals of self-management and environmental protection. The benefits of applying new environmental, social and governance in the process of green financial investment are obvious. The context of environment, society and governance refers to the concept and method of social governance in order to fully mobilize all people and forces to achieve environmental protection and resolve social conflicts caused by environmental problems. A statistical analysis of investment in "green" projects in the global dimension for 2015-2022 was carried out. in the industry to ensure sustainable development goals. It was established that the priority of "green" investments in renewable energy as a component of the industry to ensure the goals of sustainable development. The number of job growth in the clean energy sector until 2030 has been determined. Conclusion. The implementation of green financial investment decision-making in the context of environment and governance is an innovative force for the development of modern enterprises and the financial industry, and an important step for modern enterprises to achieve industrial transformation and renewal. Therefore, the solution of "green" financial investments is the key content of the innovative development of the business sector, aimed at regulating the capital supply of "green" financial investments and development towards an ecological society.

Managing the Red Lake Nation’s and Minnesota’s largest lake: monitoring and paleolimnology support a site-specific standard for Upper and Lower Red Lakes (Red Lake Nation and Minnesota, United States)

Burge DRL, Edlund MB, Bowe S, Bowe K, Anderson JP, Bouchard RW, Heathcote AJ, Leavitt PR, Engstrom DR. 2023. Managing the Red Lake Nation’s and Minnesota’s largest lake: monitoring and paleolimnology support a site-specific standard for Upper and Lower Red Lakes (Red Lake Nation and Minnesota, United States). Lake Reserv Manage. 40:1–17. Water quality and the ability of lakes to provide benefits such as recreation and aquatic life are negatively impacted by climate change, aquatic invasive species, and nutrient enrichment. To address these lake-management challenges, regionally tailored water quality criteria need to assign achievable and protective goals while minimizing assessment errors. In Minnesota, when lakes exceed state water-quality standards, restoration plans are developed and implemented based on eco-regional standards, or in cases where it is determined that the regional standard is not appropriate, a site-specific standard may be developed. Upper Red Lake and Lower Red Lake, located within the boundaries of the Red Lake Indian Reservation (the Red Lake Nation) in northwestern Minnesota (United States), have been recently experiencing cyanobacteria blooms, as well as routinely exceeding the regional water quality criteria for total phosphorus and chlorophyll a. The last 20 yr of water quality monitoring suggest a stable recent history with no significant trends. To extend this time perspective, biogeochemical evidence from paleolimnology was used to reconstruct a 150 yr history for these 2 large, shallow lakes to determine whether site-specific water quality standards might be recommended. Biogeochemical evidence (e.g., sedimentation rates, phosphorus fractions, biogenic silica, diatom community composition, and fossil algal pigments) from 10 sediment cores revealed complex sedimentary dynamics together with a small gradual increase in limnological productivity over the last 2 centuries. Despite the implied productivity change, diatom-inferred phosphorus showed no significant increase among the sediment cores. Furthermore, the reconstructed total phosphorus values were within the range of modern monitored values. Because the paleolimnological evidence suggests little change to the aquatic ecology of the Red Lakes over the last 150 yr, and monitoring data show regular exceedance of regional TP standards with no trend in the last 20 yr, site-specific water quality standards are deemed appropriate for this large, shallow lake system.

Privacy-Preserving k-Nearest Neighbor Classification over Malicious Participants in Outsourced Cloud Environments

In recent years, many companies have chosen to outsource data and other data computation tasks to cloud service providers to reduce costs and increase efficiency. However, there are risks of security and privacy breaches when users outsource data to a cloud environment. Many researchers have proposed schemes based on cryptographic primitives to address these risks under the assumption that the cloud is a semi-honest participant and query users are honest participants. However, in a real-world environment, users’ data privacy and security may be threatened by the presence of malicious participants. Therefore, a novel scheme based on secure multi-party computation is proposed when attackers gain control over both the cloud and a query user in the paper. We prove that our solution can satisfy our goals of security and privacy protection. In addition, our experimental results based on simulated data show feasibility and reliability.

The primary principles of social protection in the context of social risk

The article elucidates the inherent nature, structure, and substance of the foundational principles underpinning social protection in Ukraine, especially within the purview of social risk. These principles form the bedrock of the legal mechanisms governing social protection. A salient discovery is that Ukraine's legal mechanism for social protection operates under a dual- principled framework: the primary, universally acknowledged legal principles and the specialized principles, predominantly the principles of social protection. The overarching legal principles serve as cardinal ideas that enable the aforementioned mechanisms to seamlessly integrate and evolve within Ukraine's legal infrastructure. This ensures that there are no inadvertent risks to the prevailing legal framework in general and particularly in the social domain. The principles of social protection are pivotal, guiding the functioning and evolution of the associated legal mechanisms, particularly in alignment with the objectives of social law and, more specifically, the goals of social protection. Two primary facets underscore this prominence. Firstly, these principles provide depth to the overarching legal principles, contextualized within the realm of social protection and the broader social existence of individuals, society, and the state. This context is notably susceptible to the challenges posed by social risks. Secondly, they serve as the foundational tenets of the aforementioned legal mechanism. This underscores their role as core guiding concepts in the formulation, execution, and enhancement of this legal mechanism's operations. The primary special principles of the legal mechanism for social protection, within the context of social risk, encompass the subsequent principles of social protection: the principle of humanistic social justice; the principle of universality and accessibility; the principle of consistency and complexity; the principle of resocialization; the principle of adaptability; the principle of targeted social protection; and the principle of reliability. The article's conclusions consolidate the research findings, emphasizing that the principles of social protection are both a cornerstone of social law and the foundation for the establishment, refinement, and functionality of Ukraine's legal mechanism for social protection. This understanding is paramount when considering the socio-legal phenomenon of social risk.

A Study on the influence of China's green finance development on real estate prices

At present, the importance of green finance in the world market is becoming increasingly prominent. Various kinds of green products have emerged, and auxiliary policies have also come into being. China is one of the world's largest carbon dioxide emissions and the world's largest investor in new energy. In the face of severe environmental problems and challenges of sustainable development, the Chinese government attaches great importance to the development of green finance, and has adopted a series of positive policy documents and guidance, including the establishment of special funds, providing preferential fiscal and tax policies, and the establishment of a green bond market to promote its role in the financial system. In addition, China has set up a set of green financial standards and evaluation system to guide financial institutions and enterprises to be more transparent and sustainable in environmental risk management and green investment.
 The emergence of green finance has brought a certain impact on the real estate industry, a pillar industry of China's economy. At present, many people in China, especially in some central cities, have speculated on housing prices. This behavior has led to a speculative increase in the real estate market, a rapid rise in housing prices, an excessive consumption of resources, and the aggravation of social inequality. This conflicts the concept of sustainable development and environmental friendliness advocated by green finance. At the same time, the investment in green finance will squeeze out a part of the real estate market share. By directing investment in real estate to the flow of green buildings and energy conservation technologies, green finance can also promote the efficient use of resources and sustainable environmental development.
 Therefore, it is of great significance to deeply study the impact of green finance on real estate. By discussing the application of green finance in the real estate field, effective ways can be found to reduce the consumption of resources in the real estate industry, improve the energy efficiency of buildings, promote the development of green buildings, and guide China's real estate market towards the direction of sustainable development in practice. This is of great practical significance for realizing the dual goal of economic growth and environmental protection.
 Previous scholars have discussed a wide range of factors affecting real estate, including the monetary system, consumption level and so on. The related discussion on green finance also focuses on the impact of the ecological environment and some green products on the financial market. No scholar has specifically discussed the impact of green finance on real estate as a whole.
 Therefore, in order to ensure that the regression results are not affected by the economic turbulence during the epidemic period, this paper selects the relevant data of provinces and cities from 2008 to 2020 to regression the fixed effect model panel, conducts a study on the real estate price, and draws the following basic conclusions: green finance has a negative impact on the real estate price.
 The marginal contribution of this paper is the use of various green coefficient to build green financial index, to explore the influence of green finance as a whole, and make up the green finance influence the lack of the real estate research, to solve the current real estate investment market proportion and rising prices put forward new slow problems.
 The chapters of this paper are arranged as follows: the second part is the literature review, the third part is the experimental design and data, the fourth part is the empirical results, the fifth part is the robustness test, and the sixth part is the conclusion and policy suggestions.

Reproducibility, reliability, and regulatory relevance of plant visual injury assessments.

The registration of herbicides in the European Union requires an assessment of risks to nontarget terrestrial plants (NTTPs). Regulatory plant studies are performed to determine risk-assessment-relevant endpoints (50% effect rate) for quantitative parameters, mostly biomass and survival. Recently, the European Food Safety Authority stated that endpoints for qualitatively assessed plant visual injuries (PVIs) such as necrosis, chlorosis, and so forth should be considered for the risk assessment as equal to endpoints derived from quantitatively determined parameters. However, the lack of guidance in the NTTP test guidelines on how to assess PVI and how to derive a statistically meaningful endpoint for PVI makes their use in risk assessments challenging. To evaluate and improve the reliability, reproducibility, and regulatory relevance of PVI assessments in NTTP studies, the PVI Working Group was formed in 2022 within the SETAC Plant Interest Group. In a first exercise, research needs, guidance gaps, and shortcomings in current methodologies were identified and are presented together with recommendations for a future, validated, and harmonized method for the assessment of PVI. Survey results revealed a high variability in how PVI are currently assessed, and that the reliability of these data is unclear. Under current conditions, the PVI data can rather be seen as supportive information instead of using the data for the statistically sounddetermination of a regulatory endpoint. Consequently, standardization and harmonization of procedures for the assessment of PVI are needed. An improved scoring methodology should be developed that allows for a precise, statistically sound endpoint determination. Regarding the regulatory relevance of PVI, further research is required to assess the biological meaning of PVI data and how this is connected to the regulatory requirements and protection goals. Last but not least, guidance is required on how to evaluate the historically available PVI data that are based on various assessment methodologies. Integr Environ Assess Manag 2024;20:915-923. © 2023 The Authors. Integrated Environmental Assessment and Management published by Wiley Periodicals LLC on behalf of Society of Environmental Toxicology & Chemistry (SETAC).

Objectives of State Human Rights Protection Activities in the Russian Federation

The paper defines the author’s approach to the concept, types, characteristics of the goals of state human rights protection. In its most general form, human rights protection includes a system of actions carried out by State bodies and organizations, as well as civil society institutions and international organizations, aimed at restoring violated and creating appropriate conditions for implementation of human and citizen rights, freedoms and legitimate interests, as well as collective rights and public interests of groups of citizens, commercial and non-commercial organizations.Researchers propose to distinguish the following types of human rights protection objectives: general and particular; basic and non-basic; final, intermediate and immediate; objectively true and objectively false; real and unreal; timely and untimely; substantive and instrumental. Indeed, the available academic developments on this issue are of great interest, but largely they characterize the human rights objectives enshrined in legislation, rather than practice of human rights protection.The paper elucidates and describes in detail such necessary signs of a human rights protection objective as its humanism, moral validity, social conditionality and legal significance.The classification of the types of human rights objectives is defined; it is proposed to distinguish strategic (general) and tactical (private) objectives; law enforcement, law-making and «law-enlightening» ones; positive and natural law human rights objectives.The paper concludes that there is a need for comprehensive consideration of the goals of human rights protection in legislation and law enforcement practice. It is also indicated that a necessary characteristic of human rights protection is its implementation by specific legal methods that are subject to strict regulation by means of provisions of existing normative legal acts or, in any case, they do not contradict them, and in addition, should not go beyond ethical norms and principles.

Most (Un)wanted: Explaining Emerging Relationships Between “Invasive Alien” Species and Animal Governance

Abstract Invasive alien species (IAS) contribute to biodiversity loss, yet animals deemed invasive are both part of biodiversity and individuals themselves. This poses a challenge for global environmental politics, as governance system goals for biodiversity conservation and animal protection can conflict. Using an integrative governance (IG) framework, we map global and European Union IAS and animal governance instruments and systems, and relationships between them. Relationships are explained by actors’ unequal power dynamics, prioritization of human and environmental health, hegemonic anthropocentric discourses, and trade globalization. These factors encourage valuing certain animals—native and domestic—above others. Relationships between the governance systems have been limited. However, integration is deepening because of the transnational and interlinked nature of biodiversity loss and other issues, such as climate change and biosecurity. Nevertheless, as engagement with nonhuman entities brings new challenges, practicing greater IG could go further than this, as acknowledgment of animals’ interests is lacking in IAS governance.

Assessing pathways to carbon neutrality in a neighbourhood study in Germany

Neighbourhoods are becoming more and more important for the success of the energy transition and achieving the climate protection goals. This paper describes results from a case study of a typical residential neighbourhood in Germany, in which investigation of pathways to climate neutrality has been carried out. Both technical potential and challenge under the current legal framework are presented. The aims are to answer questions such as to what extent and in what sequence the energy-related emissions of an existing neighbourhood can be reduced in the long term through further integration of photovoltaics, low-carbon technology, thermal storage and, if necessary, building refurbishment. Two pathways are exanimated: in the gas pathway by using CHP units with biogas and in the electricity pathway by electrifying the heat demand through the use of heat pumps. Three scenarios are defined for both pathways, which differ in particular by the level of building refurbishment, PV generation, supply temperatures in the heating network and uptake of electric vehicles.

Investigating Judicial Activism in Pakistan: Analyzing Significant Precedents in the Promotion of Environmental Sustainability

Within the context of ecological conservation, the function of the judiciary has become increasingly significant as a powerful institution. The ever-changing terrain of judicial activism in Pakistan is a debatable matter, with a particular emphasis on its role in promoting the preservation of the environment. This paper investigates the role of Pakistani courts as protectors of the environment and their influence on policy settings and advancements toward sustainability, by analyzing certain relevant case laws. This study investigates the actions and judgments made by tribunals and courts, as well as their subsequent impacts on practices and laws related to the preservation security, and sustainable growth of the environment. The selected legal cases cover a wide range of ecological concerns, enabling a comprehensive examination of the impact of legal activism on areas such as waste oversight, resource administration, and protection endeavors. This analysis examines many issues that could impede the effectiveness of judicial activism, such as limitations in resources, gaps in execution, and possible disputes between the goals of ecological protection and financial constraints. This essay aims to offer a comprehensive examination of the intricate relationship among the legal system, ecological problems, and the endeavor for stability. This paper will add to the ongoing conversation on the influence of judicial activism in defining ecologically conscious notions in Pakistan by synthesizing the outcomes of significant cases. This statement highlights the significance of an active court in supplementing the endeavors of both the executive and legislative branches, thereby cultivating a mutually beneficial association between legal principles and the environment. In essence, this investigation provides a basis for future discourse regarding the potential for statutes and judicial rulings to more effectively harmonize with sustainable development objectives, all while negotiating the intricate landscape of ecological problems in Pakistan.

Towards green banking

The purpose of the study is to present, using the method of critical analysis of the literature, the selected issues accompanying the phenomenon of so-called "green banking". Green banking includes two main aspects. Internally, it manifests itself as an effort to make the operation of banks environmentally neutral. In the external aspect, i.e. the scope of banks' operation in the market, the idea of green banking is used in the selection of assets in which banks financially engage. As a result, banking institutions are becoming an important instrument for transmitting environmental policy impulses to the economy, particularly by excluding the financing of some traditional industries such as the fossil fuel industry. While the goal of climate protection itself is understandable, the manner and pace of pursuing it is no longer necessarily so. On the one hand, banks succumbing to political and social pressure are imposing pro-environmental missions on themselves, including a rapid shift away from financing the fossil fuel industry. On the other hand, such an approach results in a feedback mechanism through which the likelihood of the creation of so-called stranded assets in the financial system increases, i.e. the loss of value of bank assets previously involved in and linked to environmentally damaging industries. The magnitude of the impact of this phenomenon on the stability of the financial system is difficult to estimate, as its negative effects will not only directly affect the funds involved in certain industries but will also cause the price of commodities and thus of derivatives based on them or related to them to become unstable.

Assessing the environmental effects of ICT and renewable energy: roles of financial development, innovation, and trade.

In today's world of rapidly expanding economies, the fundamental aim of most nations is to raise the quality of living for their citizens. The investigation aims to analyze how environmental rules affect the emergence of environmentally conscious economies. This research focused on China's 26 provinces to investigate the elements influencing green economic development. These components included information and communication technology (ICT), industrial structure (IND), human capital (EDU), and foreign direct investment. Spatial modeling and SBM methods were utilized to show that there is still a connection between the variables after all these years using yearly time series data that began in 2000. Overall, the results suggest that environmental regulation helps green economic development (GDE), whereas industrial structure significantly hinders. Similar to the previous point, information and communication technology has a favorable influence on building a sustainable economy. The problem of ensuring long-term economic growth via information and communication technology is complicated and has scholars engaged in exciting discussion. The expansion of the green economy is also affected by factors such as human capital and foreign direct investment. This study's findings illuminate the economic effects of environmental regulations and support the contention that such laws are necessary for accomplishing the win-win goals of green economic development and environmental protection. This means that the research provides a fresh perspective to consider the monetary effects of environmental restrictions.

Evaluating the influence of environmental accounting practices on the operational efficiency of seafood businesses in Vietnam

This paper deals with factors affecting environmental accounting adoption and its impact on operational performance in Vietnamese seafood enterprises. The data were collected from seafood enterprises in Vietnam. Structural equation modeling was applied to explore the causal relationship between operational performance and other factors. The results show that the factors affecting the implementation of environmental accounting based on normalized weights include manager support, with the strongest impact (0.286), followed by the level of technology (0.155), qualifications of accountants (0.191), pressure from stakeholders (0.129), business characteristics (0.117), financial resources (0.113), legal regulations (0.103), and finally environmental changes (0.1). The results also show that environmental accounting implementation strongly impacts operational performance (standardized weight 0.351). The correlation relationships in the model are all statistically significant, with a 95% confidence level (p = 0.000 < 0.05). The paper contributes to perfecting the factors affecting the implementation of environmental accounting, clearly seeing its benefits and positive impacts on performance in seafood enterprises in Vietnam, to achieve environmental protection goals, increase economic benefits, and sustainable development. AcknowledgmentThis study is conducted within the framework of the doctoral project subject to Decision No. 1807/QD-ĐHDT dated May 10, 2023, Duy Tan University, Vietnam. The authors would like to acknowledge the reviewers and the editor-in-chief for their assistance.

The bright and dark sides of minority shareholder protection: Evidence from the separate vote counts disclosure rule in China

The separate vote counts (SVC) disclosure rule implemented in 2013 requires Chinese public firms to separately disclose the vote counts of minority shareholders for each proposal. Evaluating the policy's effectiveness in serving its goal of minority shareholder protection, we first find that SVC disclosure enhances minority shareholders' value by suppressing tunneling behaviors and increasing dividend payouts, leading to higher corporate valuation and stock returns. On the other hand, consistent with a principal-agent model that features the information disadvantage of minority shareholders, we find that SVC disclosure leads to lower investment efficiency among firms with higher information asymmetry. Additional tests highlight that counterbalances between majority shareholders, chairperson-CEO separation, and institutional ownership could act as internal and external governing measures that alleviate unintended consequences with respect to investment efficiency.