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Intro -- Foreword by Shanjun Li -- Foreword by Jatin Nathwani -- Preface -- Acknowledgements -- Contents -- Editors and Contributors -- Economic and Financial Policy for Sustainability -- Green Finance Reform and Innovation for Sustainable Development of the Greater Bay Area: Towards an Ecosystem for Sustainability -- 1 Introduction -- 2 Green Finance as Driving Force to Promote the High-Quality Economic Development -- 3 Articulating the Development of Green Finance in the Greater Bay Area -- 3.1 Green Development Policy as Priority in the Economic Planning -- 3.2 Development of Green Finance in the Greater Bay Area -- 4 Exploration and Practice of National Green Finance Reform Demonstration Zone -- 4.1 Features of Guangzhou Green Gold Reform Pilot Area -- 4.2 The Advantages -- 5 Green Development in Guangzhou City Through an Innovative Ecosystem for Sustainable Economic Growth -- 5.1 Promoting High-Quality Economic Development Through Environmental Protection -- 5.2 Implementation of Green Development with Innovative Government Support -- 5.3 Adoption of Market Instruments to Motivate Enterprises to Participate in Green Development -- 6 Direction for Further Investigation in the Future: Innovation Through Green Finance in the Greater Bay Area -- 6.1 The Dual Attributes of Green Finance as Both Financial and Public Instruments -- 6.2 Issues with Information Asymmetry and Initiatives to Enhance the Measurement of the Green Standard -- 6.3 Clarifying the Boundary Between Government and Market for a Long-Term Collaborative Mechanism -- 7 The Way Forward: Augmenting Green Finance Innovation for High-Quality Development -- 7.1 Determining the Industry Standards, Constraints, and Targets for the Development of Sustainable Energy Infrastructure and Green Industry -- 7.2 Encouraging Innovation in Green Finance Models that Are Sustainable.

PurposeThe paper seeks to explore the development of an intellectual capital flow statement based on a framework that harnesses contemporary research on intellectual capital.Design/methodology/approachCase studies of wireless technology companies based in Canada are adopted to examine the interrelationship between intellectual capital components with a resource‐based view as well as deficiencies in their current financial reporting with respect to intellectual capital. An intellectual capital flow statement is proposed in order to capture the necessary characteristics.FindingsThis study confirms the inter‐relationship between components of intellectual capital and business growth performance among the selected cases of wireless technology companies. It suggests an "add‐on" disclosure of intellectual capital flow that would enhance the usefulness and predictability of performance.Research limitations/implicationsThis study is based on case studies of six wireless technology companies and may not be generalisable to other technology‐based companies.Practical implicationsThe paper suggests a disclosure method for intellectual capital that mitigates problems with information asymmetry in technology‐based companies while maintaining harmony with current financial reporting practice.Originality/valueThis paper integrates prior studies and concepts in intellectual capital, technology management and financial accounting theory, aiming to develop an integrated framework for the disclosure of intellectual capital.

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PurposeChina's emerging multinationals (CEMs) have gained attention for their increasing activities in mergers and acquisitions (M&As) within the global arena. Harnessing previous studies about the significance of their cultural baggage and an underlying strategic intent in reverse technology transfer through cross‐border M&As, the purpose of this paper is to explore the dynamics of CEMs in their process of cross‐border M&As through the perspectives of intellectual capital.Design/methodology/approachBuilding on an interdisciplinary literature review, a theoretical framework is devised to exemplify such dynamics within a CEM during the course of reverse technology transfer and swift transformation into a global enterprise for technological innovation through M&As. A longitudinal case study is adopted to examine how two technology‐based CEMs continue to modify and reconfigure their respective committed intellectual capital resources while undergoing cross‐border M&A transactions.FindingsThe study suggests the relevance of a conceptual framework and unveils a causal development of dynamic capabilities that is evidenced by resource reconfiguration and post‐merger performance. It further reveals a reinforced dynamic capability development process that would enhance reverse technology transfer for domestic rather than overseas market development while pursuing equilibrium of knowledge.Originality/valueThis is an original paper that explores the cultural dynamics of CEMs and what influences their intellectual capital development during their cross‐border M&As. This paper articulates that CEMs need to create their own unique intellectual capital that contributes constructively to their international operations throughout their post‐merger integrations.

Convergence of Community Network and Sustainable Development Goals, Kudumbashree Community Network -- Adaptation Strategies for Asian Farmers against Climate Change -- SDGs in Global South Cities for Building Resilience to Climate Change -- Climate Change in Hong Kong with the Integration of UN SDG 13 Climate Action -- Protecting Water Security SDG 6 in Malaysia and China: Role of Model Simulations -- Conditions of Precarity and Strategies of Resilience: The Malaysian Hawker Community and COVID-19 Pandemic -- Social Contexts and Spatial Relationships in Design of Anganwadi Centers -- Disaster Management for Sustainable Development: Rural Bangladesh -- Urban Design as a Spatial Assessment Tool in Achieving SDG 11: Case of Bengaluru, India -- Climate Change Impact on Agriculture and Water Resources: Uzbekistan -- Sustainable Cities and Communities with Decent Work and Economic Growth Opportunities in India -- Healthy Aging and Well-Being of Older Adults in Hong Kong -- Every Drop of Water and Food Footprints Count for Humanity -- Alternative Development to Achieve the Sustainable Development Goals: Southeast Asia -- Geospatial Analysis of Urban Sprawl in Agartala Municipal Council, India, from 1991 to 2021 -- Transitional Spaces as an Integrated Design Approach Enhancing Social Cohesion in High Rise-Dwellings -- Transformative Research in Aquaculture for Sustainable Seafood Security -- etc.