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Employee promotion in State-Owned Commercial Bank (SOCB) and Private Commercial Bank (PCB) depends on Key Determining Factors (KDF). The study aims to identify these factors. The objective is to compare the impact of KDF on employee promotion between SOCB and PCB. The study finds that Education, Qualifications, Job performance and Skills do not impact promotion in SOCB, whereas Experiences, Tenures, Work ethics and Dependability determine employee promotion in PCB. Social relationships and interpersonal relationships both influence employee promotion at PCB. Bias and Favouritism exist from a certain level in SOCB, whereas the study unveils a strong presence of Bias and Favouritism in PCB. There is no presence of Age, Gender and Ethnicity in employee promotion in SOCB, while PCB experienced a mixed influence of Age, Gender and Ethnicity on employee promotion. While there is no influence of Union Status, Firm Size on employee promotion in PCB, an indirect influence on employee promotion has been observed in this study. Luck and External factors both influence employee promotion in SOCB and PCB. Seniority is maintained up to a certain level in SOCB, after that, both merit and seniority is considered whereas performance plays a pivotal role in employee promotion in PCB.

Environmental, Social, and Governance (ESG) -related information has become a primary non-financial consideration for investors. Carbon Auditing has emerged as a significant accounting framework for providing ESG information. As climate change intensifies, the demand for transparent and accurate carbon auditing has risen. This Study aims to understand how emerging carbon auditing could proactively prevent future scandals, e.g., Volkswagen's Diesel gate Scandal, and mitigate environmental risks. This paper examines the level at which carbon auditing effectively curbs emissions, considering Volkswagen's "Dieselgate" scandal as a case study. It assesses how well carbon auditing works in controlling environmental risks and discusses how enhancements in carbon accounting in the future can help avoid such scandals. The Study was conducted through case study analysis and scenario analysis. The Study found that the Diselgate Scandal reduced share prices, raised awareness through Academia, and produced some policy implications. Scenario 1 analysis shows that a lack of carbon auditing triggers environmental degradation, leading to financial losses. On the other hand, in scenario 2, the Study shows that continuous monitoring leads to long-term financial stability.

Taxes are essential in protecting the infrastructure as a great portion of government spending comes from taxes. Understandably, factors like taxpayers’ religiosity, tax amnesty, and tax sanctions have a bearing on taxpayer compliance, an important aspect if the optimal tax required for financing infrastructure is to be maintained. This study seeks to determine how taxpayer religiosity, tax amnesty, and tax sanction influence tax compliance of micro, small and medium enterprises (MSMEs) in Indonesia. A quantitative research method was applying using several liner regression analyses, with three variables as independent focusing on taxpayer religiosity (X1), tax amnesty (X2), tax-sanction (X3), and one dependent variable taxpayer compliance (Y). The research was within MSMEs, and a random sampling technique was used in drawing the sample. Questionnaires were used to elicit primary data while secondary data was collected through literature reviews such as journals, books, and other published materials. The two tests were ascertained and the hypothesized constructs were tested using SEM techniques within SmartPLS. The results of this research show that, 1) Taxpayer Religiosity has a positive and significant effect on Taxpayer Compliance of MSMES in Indonesia. 2) Tax amnesty has a great impact on taxpayer compliance amongst MSMEs in Indonesia. 3) Tax sanction significantly affects taxpayer compliance amongst MSMEs in Indonesia. The research shows that taxpayer religious beliefs, tax amnesty, and tax sanction leads to high levels of tax compliance amongst the MSME sector in Indonesia. It aids in the formulation of necessary moves by the concerned authorities that would in one way or the other address the issue of compliance among the MSMEs.