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The purpose of this paper assess the impact of the green finance pilot reform on corporate green innovation, leveraging the establishment of the China green finance pilot reform in 2018 as a quasi-natural experiment.

This study investigates the effects of environmental policies on green innovation, utilising a substantial data set from Chinese A-share listed firms over the 2015–2019 period. Employing both double and triple difference models, it focuses on how tax reforms influence green patent filings among these firms.

The study confirms that environmental tax policies and green finance initiatives significantly boost green patent filings in pollution-intensive industries. Findings from the regression analysis show robust positive effects from these policies, supporting the idea that stringent environmental regulations can spur innovation by offsetting regulatory costs. Financial health indicators like asset logs and return on assets positively correlated with innovation, emphasising the importance of financial stability. In addition, increased RandD spending is linked to enhanced green innovation, highlighting that financial investment in research is crucial for overcoming innovation barriers. These insights are crucial for shaping policies that integrate sustainability into corporate practices.

This research contributes to the literature by highlighting traditional views on the economic burden of environmental taxes and demonstrating their role as significant drivers of innovation. It deepens insights into strategically optimising fiscal tools to promote environmentally sustainable economic activities. In addition, it offers a practical framework for policymakers to improve ecological outcomes through effective fiscal strategies.

Design policy and regulations within our cities can significantly impact the accessibility and social participation of people with disability. Whilst public, wheelchair-accessible bathrooms are highly regulated spaces for this reason, very little is known about how wheelchair users use them or what wheelchair users think of current design standards.

This exploratory inquiry adopts an embodied approach to investigate the perspectives of powered and manual wheelchair users on public bathroom usage and design. The study encompasses twelve interviews, delving into how participants utilise accessible bathrooms based on mobility, disability, support levels, wheelchair types, urinary/bowel regimes and catheter use.

A thorough analysis of individual public bathroom elements (layout, toilet, handwashing and grab rails) discussed in the interviews reveals themes of safety, hygiene, planning/avoidance and privacy and dignity. Strikingly, many wheelchair users invest significant effort in planning for bathroom use or avoid public bathrooms altogether. The ongoing maintenance and regular cleaning of bathrooms, something not captured in regulatory standards, has been highlighted as something of critical importance to the ongoing accessibility and safety of public bathrooms for wheelchair users. This points to a relationship between the design and the maintenance of public bathrooms as influencers of health, well-being, community inclusion and the social participation of people with disability.

This qualitative research is exploratory and contributes to a growing body of evidence that explores how public spaces are experienced by diverse members of our communities, including people with disability. To date, there have been very few investigations into the embodied perspectives of wheelchair users about public bathroom design.

The findings can potentially drive innovative and inclusive approaches to bathroom design regulations that include operational and maintenance guidance.

The research aims to inform design regulations, standards development and practices of designers, architects, facilities managers, developers and planners, ensuring public spaces are designed to support more accessible, inclusive and socially sustainable cities.

Whilst wheelchair-accessible bathrooms have been designed and constructed for public use (in many countries) for many years, we know very little about how wheelchair users actually use them or what wheelchair users think of current design standards.

The COVID-19 pandemic dramatically altered daily life for Gen Z. The purpose of this study was to examine parental perceptions of the pandemic’s effects on their children’s peer relationships. As children sought peer connection during the pandemic, technology usage soared. The second purpose of the current study was to assess how greater time on social media affected adjustment among Gen Z and whether this effect was mediated by experiences of cyber victimization.

In total, 250 U.S. parent-child dyads participated in the study. Parents reported on their children’s social media use and described how they believed the pandemic affected their children’s peer relationships. Child participants were transitioning to middle school and reported on cyber victimization and adjustment.

Thematic analysis of parental reflections revealed three themes: children spent more time online since the onset of the pandemic, there were negative implications of increased time online and there were positive and protective implications of being online. Analysis also indicated significant indirect effects of social media use on internalizing and externalizing problems through victimization.

Parents reported Gen Z continues to use electronic forms of communication and social media at high rates even after pandemic-related restrictions eased with some suggesting that their children prefer digital over face-to-face communication because they have become accustomed to this way of connecting and may find it easier than in-person interaction. Current findings highlight concerns about this increased time online as social media use negatively affected adjustment via cyber victimization.