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Dávid Tozsér, Zoltán Lakner, Novy Anggraini Sudibyo and Anita Boros
As the relevant European Union directives require in-depth sustainability reporting from large institutions, banks are among the concerned with disclosure obligations. Several institutions prepare self-structured recommendations by which companies are in...
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Geoffrey Aerts and Guy Mathys
This study investigates digitalization in the shipping industry by analyzing over 500 industry presentations from an eight-year span to discern key trends and nascent signals. Employing optical character recognition, advanced natural language processing ...
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Hongyu Peng and Tirapot Chandarasupsang
This paper empirically examines the impact of female directors on corporate ESG disclosure scores based on upper echelons theory and women?s ethics of care theory by conducting a multiple regression analysis on 8193 observations of Chinese listed compani...
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Luk Luk Fuadah,(Universitas SriwijayaIndonesia)Mukhtarudin Mukhtarudin,(Universitas SriwijayaIndonesia)Isni Andriana,(Universitas SriwijayaIndonesia)Anton Arisman,(Universitas MDPIndonesia)
Pág. 459 - 472
This paper presents a Literature review of environmental, social, and governance by browsing several articles that researching the Environmental, Social and Governance (ESG). This paper reviews 25 papers published between 2021 and 2022. The s...
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Nafisa Rounok, Aimin Qian, Mohammad Ashraful Alam
Pág. 73 - 88
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Suyon Kim
The purpose of this research is to investigate whether internal control (IC) managers? experience in accounting influences audit quality, employing a regression analysis by utilizing a novel dataset of Korean firms from 2018 to 2020. According to the fin...
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Jing Wang, Qianqian Li, Zhiqiang Fang, Xianglong Zhou, Zhiwei Tang, Yanling Han and Zhenling Ma
The rapid development of convolutional neural networks has significant implications for automated underwater fishing operations. Among these, object detection algorithms based on underwater robots have become a hot topic in both academic and applied rese...
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Leonidas Efthymiou, Ambika Kulshrestha and Sandeep Kulshrestha
At the intersection of digitization and sustainability, the current article explores the application of environmental, social, and corporate governance (ESG) in the service sector in India. The analysis draws on findings collected through questionnaires ...
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Mohammad Alqudah, Luis Ferruz, Emilio Martín, Hanan Qudah and Firas Hamdan
This paper explores the state of the art in the cryptocurrency literature, with a special emphasis on the links between financial dimensions and ESG features. The study uses bibliometric analysis to illustrate the history of cryptocurrency publication ac...
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Rajesh Kumar Bhaskaran
This paper examines the role of sustainability as a major driver of innovation, and assesses its affect on firms? performance. This study was based on companies listed in the Forbes list of 100 most innovative companies and BCG?s 50 most innovative compa...
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