https://hdl.handle.net/20.500.14353/1062 Wed, 26 Aug 2026 04:19:56 GMT 2026-08-26T04:19:56Z https://hdl.handle.net/20.500.14353/1075 Green accounting practices for sustainable business growth: A systematic review and qualitative insights from industry professionals Sabio, Hazel S. Hamdan, Reem Khamis Green accounting serves a key role in environmental mainstreaming within corporate financial reporting, enhancing corporate sustainability and regulatory compliance. The study seeks to examine the role of green accounting towards environmentally sustainable business development by systematic literature review with a PRISMA strategy and qualitative insights from the focus group interview. A purposive sampling technique was employed to identify 20 business professionals from various industries to ensure a variety of views on green accounting adoption, challenges, and strategies. The qualitative data were analyzed with NVivo software to identify key themes and patterns of implementation experiences. The results indicate that green accounting helps in corporate transparency, resource efficiency, and environmental responsibility. However, adoption is frustrated by regulatory fragmentation, financial constraints, and inadequate technical skills. Despite the understanding by companies of the benefits of green accounting, issues in adopting it, such as complexity in compliance, stakeholder resistance, and high cost, are significant barriers. The study shows that stakeholders’ demands, particularly from investors and regulators, require companies to adopt green accounting, but policy guidelines, finance incentives, and technical support are required by companies to apply sustainability reporting effectively. In order to overcome these challenges, this research suggests harmonizing sustainability reporting frameworks, building capacity building programs, and utilizing online tools to simplify data collection and reporting mechanisms. The application of NVivo for the thematic analysis offered a richer understanding of industry views in favor of conducting sector-focused research and specific policy interventions. Future research should extend qualitative results by sectors and regions to develop actionable strategies for facilitating the successful incorporation of green accounting into business financial decision-making. Thu, 01 Jan 2026 00:00:00 GMT https://hdl.handle.net/20.500.14353/1075 2026-01-01T00:00:00Z https://hdl.handle.net/20.500.14353/995 Heritage at risk: The impact of tourism and real estate growth on Iloilo City’s cultural landmarks Oberio, Dennis Hamdan, Reem This study examines how tourism and property development impact Iloilo City’s cultural heritage, emphasizing heritage preservation issues due to rapid urbanization. Following a qualitative systematic review using the PRISMA framework, the study synthesizes literature on real estate development, tourism, and cultural preservation. In addition, focus group interviews (FGDs) with 15 purposively chosen stakeholders—conservationists of heritage, urban planners, government officials, and tourism officers—provided deeper insights into the realities of Iloilo City heritage management. FGD data were coded and analyzed using NVivo software for emerging themes. Results indicated that heritage destruction is driven by unchecked tourism, lax enforcement of protection legislation, and conflict between conservation and commercial interests. Numerous historical buildings are threatened by encroachment, structural alteration, or demolition, undermining Iloilo’s cultural heritage. Stronger policy implementation, heritage conservation in tourism and urban planning, and adaptive reuse of historic buildings were stressed by participants. Strategies for sustainable preservation involve public campaigns, tighter regulatory measures, and public-private collaboration to reconcile economic development with the protection of culture. The study discovers that while tourism and real estate development are needed for the economy of Iloilo City, they must be managed in a way that they do not inflict irreparable damage on heritage sites. Better policies, better community involvement, and sustainable tourism practices are essential. They will ensure that the city’s cultural and historical landmarks are protected for future generations. Thu, 01 Jan 2026 00:00:00 GMT https://hdl.handle.net/20.500.14353/995 2026-01-01T00:00:00Z https://hdl.handle.net/20.500.14353/963 Stakeholders' awareness of attitude towards' and practices related to ecotourism in selected resorts in Aklan Sarabia, Jayza T. This descriptive-survey study determined the stakeholders' awareness of, attitude towards, and practices related to ecotourism in selected resorts in Aklan. The purposive sampling method was used, and the researcher utilized a total of one hundred eight (108) stakeholders since there was a limited movement and the skeletal workforce due to COVID- 19 Pandemic. A validated researcher-made questionnaire was used to gather data. A 10-item researcher-made data-gathering instrument was utilized to assess the stakeholder's awareness of ecotourism practices. On the other parts of the data-gathering instrument, a 15-item researcher-made questionnaire was used to identify the attitude toward while in the practices a 19-item made questionnaire about ecotourism practices of the selected resorts in Aklan among stakeholders. Frequency count, percentage analysis, mean and standard deviations were employed as descriptive statistics while t-test, one-way ANOVA, and Pearson correlation were employed as inferential statistics. The .05 alpha levels were the criterion for the acceptance or rejection of the null hypothesis. The major findings of the study revealed that stakeholders were fully aware of ecotourism practices, and they show a very highly positive attitude towards eco-tourism practices and highly practiced related to ecotourism practices as well. The study also shows that there is a significant relationship in the awareness of, attitude towards, and practices related to ecotourism in selected resorts in Aklan according to sex and the number of years as an employee. Wed, 01 Jun 2022 00:00:00 GMT https://hdl.handle.net/20.500.14353/963 2022-06-01T00:00:00Z https://hdl.handle.net/20.500.14353/849 Senior high school learners' knowledge, practices, and attitude on selected sustainable development goals Poral, Madonna G. Understanding Knowledge, Attitude, and Practices (KAP) is essential for any transition towards sustainability (Salas-Zapata et al., 2018). Thus, the researcher conducted a study to assess learners' level of knowledge, practices, and attitude on science related sustainable development goals. The researcher used the descriptive-correlational research design to describe the learners' level of knowledge, practices, and level of attitude on selected SDGs and to determine its significant relationship between and among these variables. The study was conducted in the school year 2020-2021 in the five public secondary schools offering STEM - Academic Track in the 3rd Congressional District of Iloilo. Seventy-eight STEM Grade 12 learners were the participants of the study. They were identified through stratified random sampling technique. The researcher made instruments were used in the study. The instruments underwent content validation by three experts in science education. The study was conducted with the approval of Schools Division Superintendent and respective school heads, the data were gathered using google form to gather responses from the learners. The results revealed that the entire group learners' level of knowledge was moderately knowledgeable; however, they have highly desirable practices and highly desirable attitudes on selected SDGs. Significant difference exists between knowledge and attitude on selected SDGs and between practices and attitude on SDGs. The results of the study supported by the various literatures recommend the following: improvement of the integration of selected SDGs in the science curriculum and other learning areas; creation of competencies or learning objectives which include concepts on selected SDGs or local and global issues and providing opportunities for authentic experiences through insightful curriculum materials; systematic implementation, monitoring and evaluation, and collaboration of the community, teachers and learners to the co-curricular programs and activities aligned to the selected SDGs. With the disaster that is continuously happening, sustainability literacy among learners needs to be developed to protect the environment, to promote wellness of people, and to cope with the different disasters. In addition, no one should be left behind in attaining the global goals. Wed, 01 Dec 2021 00:00:00 GMT https://hdl.handle.net/20.500.14353/849 2021-12-01T00:00:00Z